ETHICAL COMPLIANCE REPORT

CASTROL INDIA

Sector:

Energy

Industry:

Oil & Gas Refining & Marketing

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Manufactures Automotive and Industrial Lubricants
compliant
REVENUE RATIO FILTER
1.3%
View Calculations
DEBT RATIO FILTER
2.3%
View Calculations
LIQUIDITY RATIO FILTER
36.5%
View Calculations

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.

1.3%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{670500000.00}{48415400000.00} \times 100 = 1.30\%

FORMULA

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

Segment	Compliance	Value
Sale of Products ([net of Rebates Rs. 479.71 Crores ] December 31, 2021 : Rs. 435.62 Crores)	compliant	₹4,759.80
Income From Services	compliant	₹9.24
Scrap Sale	compliant	₹5.45
Other Income	non-compliant	₹67.05

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.

2.3%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{769500000.00}{34199300000.00} \times 100 = 2.30\%

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.

36.5%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{12494300000.00}{34199300000.00} \times 100 = 36.50\%

FORMULA

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