ETHICAL COMPLIANCE REPORT

DLF

DLF Logo

Sector:

Real Estate

Industry:

Real Estate - Development

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.

6.6%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:4620741000.0069583415000.00×100=6.60%\textbf{Revenue Ratio:} \\[12pt] \dfrac{4620741000.00}{69583415000.00} \times 100 = 6.60\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Revenue From Sale of Land, Plots, Constructed Properties and Other Development Activities
compliant
compliant		₹5,941.43
Other operating revenue
compliant
compliant		₹177.79
Rental Income
compliant
compliant		₹307.78
Other Income
compliant
compliant		₹69.27
Income From Investments
questionable
questionable		₹55.77
Interest Income
non-compliant
non-compliant		₹406.30

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.

7.6%

CALCULATION

Debt Ratio:45987119000.00602623970000.00×100=7.60%\textbf{Debt Ratio:} \\[12pt] \dfrac{45987119000.00}{602623970000.00} \times 100 = 7.60\%

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.

7.3%

CALCULATION

Liquidity Ratio:43843452000.00602623970000.00×100=7.30%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{43843452000.00}{602623970000.00} \times 100 = 7.30\%

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\%