ETHICAL COMPLIANCE REPORT

CENTURY PLYBOARDS (I)

Sector:

Basic Materials

Industry:

Lumber & Wood Production

Overall Compliance

non-compliant

PRIMARY BUSINESS FILTER
Manufactures Plywood
compliant
REVENUE RATIO FILTER
0.7%
View Calculations
DEBT RATIO FILTER
200.4%
View Calculations
LIQUIDITY RATIO FILTER
1.9%
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.

0.7%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{255949000.00}{39298416000.00} \times 100 = 0.70\%

FORMULA

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

Segment	Compliance	Value
Sale of Products - Plywood and Related Products	compliant	₹3,763.47
Interest Income	non-compliant	₹25.59
Container Freight Station Services	compliant	₹99.02
Other Operating Revenue	compliant	₹23.47
Other Income	compliant	₹18.29

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.

200.4%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{71183583000.00}{35525693000.00} \times 100 = 200.40\%

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.

1.9%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{671408000.00}{35525693000.00} \times 100 = 1.90\%

FORMULA

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