ETHICAL COMPLIANCE REPORT

BOMBAY BURMAH TRADING COR

Sector:

Consumer Defensive

Industry:

Packaged Foods

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Tea & Coffee
compliant
REVENUE RATIO FILTER
1.6%
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DEBT RATIO FILTER
17.8%
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LIQUIDITY RATIO FILTER
7.3%
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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.

1.6%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{2976577000.00}{180440768000.00} \times 100 = 1.60\%

FORMULA

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

Segment	Compliance	Value
other income	compliant	₹637.45
Dividend & other	questionable	₹28.98
Other Operating Income	compliant	₹226.39
interest income	non-compliant	₹268.68
Sale of Products and Property	compliant	₹16,882.59

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.

17.8%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{21339861000.00}{119618040000.00} \times 100 = 17.80\%

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.

7.3%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{8745273000.00}{119618040000.00} \times 100 = 7.30\%

FORMULA

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