ETHICAL COMPLIANCE REPORT

CASTROL INDIA

Sector:

Energy

Industry:

Oil & Gas Refining & Marketing

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:20000000.0013630000000.00×100=0.10%\textbf{Revenue Ratio:} \\[12pt] \dfrac{20000000.00}{13630000000.00} \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
Crores)
compliant
compliant		₹1,361.00
Income From Services
non-compliant
non-compliant		₹2.00

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:730000000.0032720000000.00×100=2.20%\textbf{Debt Ratio:} \\[12pt] \dfrac{730000000.00}{32720000000.00} \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.

26.5%

CALCULATION

Liquidity Ratio:8660000000.0032720000000.00×100=26.50%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{8660000000.00}{32720000000.00} \times 100 = 26.50\%

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\%