ETHICAL COMPLIANCE REPORT

CAMPUS ACTIVEWEAR

Sector:

Consumer Cyclical

Industry:

Footwear & Accessories

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.

0.1%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:13300000.0014528300000.00×100=0.10%\textbf{Revenue Ratio:} \\[12pt] \dfrac{13300000.00}{14528300000.00} \times 100 = 0.10\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Interest Income
non-compliant
non-compliant		₹1.33
Sale of Footwears
compliant
compliant		₹1,435.90
Other Operating Revenue
compliant
compliant		₹12.39
Other Income
compliant
compliant		₹3.21

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.

2.2%

CALCULATION

Debt Ratio:243000000.0010965800000.00×100=2.20%\textbf{Debt Ratio:} \\[12pt] \dfrac{243000000.00}{10965800000.00} \times 100 = 2.20\%

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.

2.3%

CALCULATION

Liquidity Ratio:248100000.0010965800000.00×100=2.30%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{248100000.00}{10965800000.00} \times 100 = 2.30\%

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\%