ETHICAL COMPLIANCE REPORT

CARBORUNDUM UNIVERSAL

Sector:

Industrials

Industry:

Conglomerates

Overall Compliance

non-compliant

non-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%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:0.0047788400000.00×100=0.00%\textbf{Revenue Ratio:} \\[12pt] \dfrac{0.00}{47788400000.00} \times 100 = 0.00\%

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		₹57.79
Other Operating Income
compliant
compliant		₹73.97
contract revenue
compliant
compliant		₹4,628.22
Interest Income
compliant
compliant		₹18.87

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.

2.7%

CALCULATION

Debt Ratio:1127220000.0041519000000.00×100=2.70%\textbf{Debt Ratio:} \\[12pt] \dfrac{1127220000.00}{41519000000.00} \times 100 = 2.70\%

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.

134.4%

CALCULATION

Liquidity Ratio:55792230000.0041519000000.00×100=134.40%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{55792230000.00}{41519000000.00} \times 100 = 134.40\%

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\%