ETHICAL COMPLIANCE REPORT

BHARAT BIJLEE

Sector:

Industrials

Industry:

Electrical Equipment & Parts

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Electrical Equipment
compliant
REVENUE RATIO FILTER
1.5%
View Calculations
DEBT RATIO FILTER
6%
View Calculations
LIQUIDITY RATIO FILTER
6.8%
View Calculations

Revenue Ratio

The sum of revenue from questionable and non-compliant sources should not exceed 3% of the total revenue. This ensures that the company has tolerable reliance on unethical sources of revenue.

1.5%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{294923000.00}{18807111000.00} \times 100 = 1.50\%

FORMULA

\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%

Segment	Compliance	Value
Electric Motors	compliant	₹680.16
Transformers	compliant	₹921.12
Magnet Technology Machines	compliant	₹49.41
Drive Systems	compliant	₹45.25
Traded goods	compliant	₹36.91
Scrap Sales	compliant	₹9.61
Interest income	non-compliant	₹22.26
Net Gain on Sale of Investments	questionable	₹7.23
Other Income	compliant	₹8.76
Project Revenue	compliant	₹100.00

Debt Ratio

The interest bearing debt should not exceed 31% of the total assets. This is to ensure that the company is not paying a significant portion of its assets as interest.

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{1500000000.00}{25049310000.00} \times 100 = 6.00\%

FORMULA

\textbf{Debt Ratio:} \\[12pt] \dfrac{\text{Interest Bearing Debt}}{\text{Total Assets}} \times 100 \; \leq \; 30\%

Liquidity Ratio

The total liquid assets should not exceed 90% of the total assets. This is to ensure that trading this stock does not become similar to trading a currency.

6.8%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1693275000.00}{25049310000.00} \times 100 = 6.80\%

FORMULA

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{\text{Total Liquid Assets}}{\text{Total Assets}} \times 100 \; \leq \; 90\%