ETHICAL COMPLIANCE REPORT

DEEPAK FERTILIZERS & PETR

Sector:

Basic Materials

Industry:

Chemicals

Overall Compliance

non-compliant

PRIMARY BUSINESS FILTER
Fertilizers & Agro Chemicals
compliant
REVENUE RATIO FILTER
0.6%
View Calculations
DEBT RATIO FILTER
34.2%
View Calculations
LIQUIDITY RATIO FILTER
3.1%
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.

0.6%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{546600000.00}{88580900000.00} \times 100 = 0.60\%

FORMULA

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

Segment	Compliance	Value
Sale of Chemicals	compliant	₹4,792.35
Sale of Fertilisers	compliant	₹3,860.70
Other Income	compliant	₹82.58
Interest income	non-compliant	₹21.16
Net gain on sale of investments	questionable	₹33.50
Other Income	compliant	₹67.80

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.

34.2%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{40452500000.00}{118302900000.00} \times 100 = 34.20\%

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.

3.1%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{3609400000.00}{118302900000.00} \times 100 = 3.10\%

FORMULA

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