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.
Non Compliant
Questionable
Compliant
CALCULATION
Revenue Ratio:182155100000.001868000000.00×100=1.00%
FORMULA
Revenue Ratio:Total RevenueUnethical Segments×100≤3%
| Segment | Compliance | Value |
|---|
| Manufactured Fertilizers | compliant | ₹12,722.65 |
| Traded Fertilizers | compliant | ₹5,224.98 |
| Others (spillage) | compliant | ₹18.78 |
| Other Income | compliant | ₹62.30 |
| interest & other | questionable | ₹186.80 |
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.
CALCULATION
Debt Ratio:115089700000.0018535500000.00×100=16.10%
FORMULA
Debt Ratio:Total AssetsInterest Bearing Debt×100≤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.
CALCULATION
Liquidity Ratio:115089700000.001328900000.00×100=1.20%
FORMULA
Liquidity Ratio:Total AssetsTotal Liquid Assets×100≤90%