ETHICAL COMPLIANCE REPORT

D.B.CORP

Sector:

Communication Services

Industry:

Publishing

Overall Compliance

questionable

PRIMARY BUSINESS FILTER
publishing News
questionable
REVENUE RATIO FILTER
97.2%
View Calculations
DEBT RATIO FILTER
0.8%
View Calculations
LIQUIDITY RATIO FILTER
18.4%
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.

97.2%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{24122490000.00}{24820640000.00} \times 100 = 97.20\%

FORMULA

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

Segment	Compliance	Value
Newspapers & Magazine	non-compliant	₹479.10
Sales of Service	questionable	₹1,869.44
Other Operating Revenue	compliant	₹53.55
Interest income	non-compliant	₹47.22
Net Gain on Sale of Investments	questionable	₹16.49
Other Income	compliant	₹16.27

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.

0.8%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{225200000.00}{29926850000.00} \times 100 = 0.80\%

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.

18.4%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{5512420000.00}{29926850000.00} \times 100 = 18.40\%

FORMULA

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