ETHICAL COMPLIANCE REPORT

COAL INDIA

COAL INDIA Logo

Sector:

Energy

Industry:

Thermal Coal

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.

3%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:45744400000.001502930600000.00×100=3.00%\textbf{Revenue Ratio:} \\[12pt] \dfrac{45744400000.00}{1502930600000.00} \times 100 = 3.00\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Other Operating Revenue
compliant
compliant		₹11,998.33
Other Income
compliant
compliant		₹3,394.64
Interest Income
non-compliant
non-compliant		₹4,574.44
Sale of Coal & Others
compliant
compliant		₹1,30,325.65

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.

2.6%

CALCULATION

Debt Ratio:62890200000.002376722600000.00×100=2.60%\textbf{Debt Ratio:} \\[12pt] \dfrac{62890200000.00}{2376722600000.00} \times 100 = 2.60\%

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.

12.7%

CALCULATION

Liquidity Ratio:302351700000.002376722600000.00×100=12.70%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{302351700000.00}{2376722600000.00} \times 100 = 12.70\%

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\%