ETHICAL COMPLIANCE REPORT

BHARTI AIRTEL

Sector:

Communication Services

Industry:

Telecom Services

Overall Compliance

non-compliant

PRIMARY BUSINESS FILTER
Telecom Company
compliant
REVENUE RATIO FILTER
0.6%
View Calculations
DEBT RATIO FILTER
260.7%
View Calculations
LIQUIDITY RATIO FILTER
762.8%
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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.

0.6%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{9138000000.00}{1514178000000.00} \times 100 = 0.60\%

FORMULA

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

Segment	Compliance	Value
Service Revenues	compliant	₹1,49,019.90
Sales of Products	compliant	₹962.50
Interest Income	non-compliant	₹649.30
Net gain on investments	questionable	₹264.50
other income	compliant	₹521.60

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.

260.7%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{1519165000000.00}{582761000000.00} \times 100 = 260.70\%

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.

762.8%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{4445310000000.00}{582761000000.00} \times 100 = 762.80\%

FORMULA

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