ETHICAL COMPLIANCE REPORT

CHALET HOTELS

Sector:

Consumer Cyclical

Industry:

Lodging

Overall Compliance

non-compliant

PRIMARY BUSINESS FILTER
Hospitability
compliant
REVENUE RATIO FILTER
0.8%
View Calculations
DEBT RATIO FILTER
51.3%
View Calculations
LIQUIDITY RATIO FILTER
2.3%
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.

0.8%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{119180000.00}{14370380000.00} \times 100 = 0.80\%

FORMULA

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

Segment	Compliance	Value
Revenue From Rooms	compliant	₹799.67
Food, Beverages and Smokes	compliant	₹400.81
Others Services	compliant	₹92.69
Lease Rental Income	compliant	₹109.00
Maintenance and Other Recoveries	compliant	₹13.41
Revenue From Other Services	compliant	₹1.67
Other Income	compliant	₹7.87
Interest Income	non-compliant	₹11.92

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.

51.3%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{29503290000.00}{57495470000.00} \times 100 = 51.30\%

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.

2.3%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1322730000.00}{57495470000.00} \times 100 = 2.30\%

FORMULA

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