ETHICAL COMPLIANCE REPORT

CENTURY EXTRUSIONS

Sector:

Basic Materials

Industry:

Aluminum

Overall Compliance

questionable

questionable

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:4800000.003756500000.00×100=0.10%\textbf{Revenue Ratio:} \\[12pt] \dfrac{4800000.00}{3756500000.00} \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
Aluminum Extruded Products & Others
compliant
compliant		₹375.10
Miscellaneous Income
compliant
compliant		₹0.07
Interest Income
non-compliant
non-compliant		₹0.48

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.

30.2%

CALCULATION

Debt Ratio:480700000.001592500000.00×100=30.20%\textbf{Debt Ratio:} \\[12pt] \dfrac{480700000.00}{1592500000.00} \times 100 = 30.20\%

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.

10.1%

CALCULATION

Liquidity Ratio:161300000.001592500000.00×100=10.10%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{161300000.00}{1592500000.00} \times 100 = 10.10\%

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\%