ETHICAL COMPLIANCE REPORT

COSMO FIRST

Sector:

Consumer Cyclical

Industry:

Packaging & Containers

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
specialty films
compliant
REVENUE RATIO FILTER
1.8%
View Calculations
DEBT RATIO FILTER
27.7%
View Calculations
LIQUIDITY RATIO FILTER
1%
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.

1.8%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{470800000.00}{26553000000.00} \times 100 = 1.80\%

FORMULA

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

Segment	Compliance	Value
specialty films	compliant	₹2,536.27
Other Operating Revenue	compliant	₹51.07
Interest income	non-compliant	₹17.70
Net Gain on Sale of Investments	questionable	₹29.38
Other Income	compliant	₹20.88

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.

27.7%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{9778200000.00}{35278600000.00} \times 100 = 27.70\%

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.

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{353200000.00}{35278600000.00} \times 100 = 1.00\%

FORMULA

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