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.
Non Compliant
Questionable
Compliant
CALCULATION
Revenue Ratio:17167628000.00375568000.00×100=2.20%
FORMULA
Revenue Ratio:Total RevenueUnethical Segments×100≤3%
| Segment | Compliance | Value |
|---|
| Interest income | non-compliant | ₹37.11 |
| Net Gain on Sale of Investments | questionable | ₹0.44 |
| Other Income | compliant | ₹2.39 |
| Sale of Services | compliant | ₹1,676.81 |
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
Debt Ratio:16163998000.000.00×100=0.00%
FORMULA
Debt Ratio:Total AssetsInterest Bearing Debt×100≤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.
CALCULATION
Liquidity Ratio:16163998000.0046899283000.00×100=290.10%
FORMULA
Liquidity Ratio:Total AssetsTotal Liquid Assets×100≤90%