ETHICAL COMPLIANCE REPORT

BOMBAY BURMAH TRADING COR

Sector:

Consumer Defensive

Industry:

Packaged Foods

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.

1.6%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:2976577000.00180440768000.00×100=1.60%\textbf{Revenue Ratio:} \\[12pt] \dfrac{2976577000.00}{180440768000.00} \times 100 = 1.60\%

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
compliant
compliant		₹637.45
Dividend & other
questionable
questionable		₹28.98
Other Operating Income
compliant
compliant		₹226.39
interest income
non-compliant
non-compliant		₹268.68
Sale of Products and Property
compliant
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

Debt Ratio:21339861000.00119618040000.00×100=17.80%\textbf{Debt Ratio:} \\[12pt] \dfrac{21339861000.00}{119618040000.00} \times 100 = 17.80\%

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.

7.3%

CALCULATION

Liquidity Ratio:8745273000.00119618040000.00×100=7.30%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{8745273000.00}{119618040000.00} \times 100 = 7.30\%

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\%