ETHICAL COMPLIANCE REPORT

DHAMPUR SUGAR MILLS.

Sector:

Consumer Defensive

Industry:

Confectioners

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.

20.4%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:5442600000.0026739100000.00×100=20.40%\textbf{Revenue Ratio:} \\[12pt] \dfrac{5442600000.00}{26739100000.00} \times 100 = 20.40\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Sugar
compliant
compliant		₹842.52
Chemicals
compliant
compliant		₹257.56
Ethanol
compliant
compliant		₹784.04
Potable Sprits
non-compliant
non-compliant		₹539.22
Power
compliant
compliant		₹62.84
Others
compliant
compliant		₹3.14
Other Operating Revenue
compliant
compliant		₹8.54
Interest income
non-compliant
non-compliant		₹5.04
Other Income
compliant
compliant		₹22.04
Others
compliant
compliant		₹148.97

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.

40.9%

CALCULATION

Debt Ratio:9631100000.0023567600000.00×100=40.90%\textbf{Debt Ratio:} \\[12pt] \dfrac{9631100000.00}{23567600000.00} \times 100 = 40.90\%

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.

0.8%

CALCULATION

Liquidity Ratio:193400000.0023567600000.00×100=0.80%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{193400000.00}{23567600000.00} \times 100 = 0.80\%

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\%