ETHICAL COMPLIANCE REPORT

DILIP BUILDCON

Sector:

Industrials

Industry:

Engineering & Construction

Overall Compliance

non-compliant

PRIMARY BUSINESS FILTER
Infrastructure Development
compliant
REVENUE RATIO FILTER
1%
View Calculations
DEBT RATIO FILTER
43.5%
View Calculations
LIQUIDITY RATIO FILTER
7.2%
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.

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{1218055000.00}{121561133000.00} \times 100 = 1.00\%

FORMULA

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

Segment	Compliance	Value
Contract Revenue	compliant	₹11,736.46
Other Operating Income	compliant	₹275.44
Interest Income	non-compliant	₹76.02
Investment Gain	questionable	₹45.79
Other Income	compliant	₹22.40

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.

43.5%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{72403513000.00}{166467239000.00} \times 100 = 43.50\%

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.

7.2%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{12046697000.00}{166467239000.00} \times 100 = 7.20\%

FORMULA

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