ETHICAL COMPLIANCE REPORT

CONTAINER CORP OF IND

Sector:

Industrials

Industry:

Railroads

Overall Compliance

questionable

PRIMARY BUSINESS FILTER
Warehousing And Logistics
compliant
REVENUE RATIO FILTER
4.1%
View Calculations
DEBT RATIO FILTER
0.2%
View Calculations
LIQUIDITY RATIO FILTER
23.5%
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.

4.1%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{3703400000.00}{90237500000.00} \times 100 = 4.10\%

FORMULA

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

Segment	Compliance	Value
Other Income	questionable	₹370.34
Storage and Warehousing Income	compliant	₹176.28
Other Operating Income	compliant	₹683.90
Handling Income	compliant	₹1,024.70
Road Freight Income	compliant	₹367.55
Cooling Charges	compliant	₹4.76
Rail Freight Income	compliant	₹6,396.22

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.

0.2%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{262300000.00}{140380400000.00} \times 100 = 0.20\%

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.

23.5%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{32960900000.00}{140380400000.00} \times 100 = 23.50\%

FORMULA

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