ETHICAL COMPLIANCE REPORT

CAPLIN POINT LAB.

Sector:

Healthcare

Industry:

Drug Manufacturers - Specialty & Generic

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Pharmaceuticals
compliant
DEBT RATIO FILTER
0%
View Calculations
LIQUIDITY RATIO FILTER
20.5%
View Calculations
REVENUE RATIO FILTER
2.8%
View Calculations

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

\textbf{Debt Ratio:} \\[12pt] \dfrac{2800000.00}{26981200000.00} \times 100 = 0.00\%

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.

20.5%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{5527400000.00}{26981200000.00} \times 100 = 20.50\%

FORMULA

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

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.

2.8%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{501800000.00}{17611400000.00} \times 100 = 2.80\%

FORMULA

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

Segment	Compliance	Value
Export Incentives	compliant	₹17.32
Other Income	compliant	₹16.86
Investment Gain	questionable	₹2.90
Interest Income	non-compliant	₹47.28
Sales of Service	compliant	₹75.23
Pharmaceuticals	compliant	₹1,601.55