ETHICAL COMPLIANCE REPORT

BHARAT PETROLEUM CORP LT

BHARAT PETROLEUM CORP  LT Logo

Sector:

Energy

Industry:

Oil & Gas Refining & Marketing

Overall Compliance

compliant

compliant

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.

0.8%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:9520000000.001225567000000.00×100=0.80%\textbf{Revenue Ratio:} \\[12pt] \dfrac{9520000000.00}{1225567000000.00} \times 100 = 0.80\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100    3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Other Income
non-compliant
non-compliant
₹952.00
Petroleum Products
compliant
compliant
₹1,21,604.70

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.

18.9%

CALCULATION

Debt Ratio:430732700000.002279668000000.00×100=18.90%\textbf{Debt Ratio:} \\[12pt] \dfrac{430732700000.00}{2279668000000.00} \times 100 = 18.90\%

FORMULA

Debt Ratio:Interest Bearing DebtTotal Assets×100    30%\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.

0.2%

CALCULATION

Liquidity Ratio:4307400000.002279668000000.00×100=0.20%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{4307400000.00}{2279668000000.00} \times 100 = 0.20\%

FORMULA

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