ETHICAL COMPLIANCE REPORT

DELTA CORP

DELTA CORP Logo

Sector:

Consumer Cyclical

Industry:

Resorts & Casinos

Overall Compliance

non-compliant

non-compliant

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.

94.8%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:9315300000.009822200000.00×100=94.80%\textbf{Revenue Ratio:} \\[12pt] \dfrac{9315300000.00}{9822200000.00} \times 100 = 94.80\%

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 Income
non-compliant
non-compliant		₹56.92
Gaming
questionable
questionable		₹797.59
Online Skill Gaming
questionable
questionable		₹77.02
Hospitality
compliant
compliant		₹50.69

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.

1.8%

CALCULATION

Debt Ratio:515100000.0028656900000.00×100=1.80%\textbf{Debt Ratio:} \\[12pt] \dfrac{515100000.00}{28656900000.00} \times 100 = 1.80\%

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.

4.6%

CALCULATION

Liquidity Ratio:1312700000.0028656900000.00×100=4.60%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1312700000.00}{28656900000.00} \times 100 = 4.60\%

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\%