ETHICAL COMPLIANCE REPORT

EID PARRY INDIA

Sector:

Basic Materials

Industry:

Agricultural Inputs

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Sugar Production
compliant
REVENUE RATIO FILTER
0.8%
View Calculations
DEBT RATIO FILTER
5.9%
View Calculations
LIQUIDITY RATIO FILTER
13.6%
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.

0.8%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{2491400000.00}{297802800000.00} \times 100 = 0.80\%

FORMULA

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

Segment	Compliance	Value
Sugar & allied products	compliant	₹21,194.60
other income	compliant	₹92.08
investment gain	questionable	₹50.98
Interest Income	non-compliant	₹198.16
Government Subsidy	compliant	₹8,181.65
Other operating revenues	compliant	₹62.81

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.

5.9%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{12644800000.00}{214930000000.00} \times 100 = 5.90\%

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.

13.6%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{29167400000.00}{214930000000.00} \times 100 = 13.60\%

FORMULA

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