ETHICAL COMPLIANCE REPORT

DODLA DAIRY

Sector:

Consumer Defensive

Industry:

Food Distribution

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Dairy
compliant
REVENUE RATIO FILTER
0.6%
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DEBT RATIO FILTER
2%
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LIQUIDITY RATIO FILTER
7%
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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{200730000.00}{31528790000.00} \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 Milk & Related Products	compliant	₹3,122.00
Conversion Service Charges	compliant	₹1.86
Sale of Scrap	compliant	₹1.60
Interest income	non-compliant	₹10.64
Net Gain on Sale of Investments	questionable	₹9.44
Other Income	compliant	₹7.34

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.

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{300000000.00}{14777110000.00} \times 100 = 2.00\%

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.

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1034380000.00}{14777110000.00} \times 100 = 7.00\%

FORMULA

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