ETHICAL COMPLIANCE REPORT

EMAMI

Sector:

Consumer Defensive

Industry:

Household & Personal Products

Overall Compliance

compliant

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.

2.2%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:789283000.0036248924000.00×100=2.20%\textbf{Revenue Ratio:} \\[12pt] \dfrac{789283000.00}{36248924000.00} \times 100 = 2.20\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Personal Health Care
compliant
compliant		₹3,530.27
GST Refund, Amortisation of Capital Subsidy
questionable
questionable		₹47.83
other income
compliant
compliant		₹15.70
Interest Income
non-compliant
non-compliant		₹31.10

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.

2%

CALCULATION

Debt Ratio:656892000.0032797000000.00×100=2.00%\textbf{Debt Ratio:} \\[12pt] \dfrac{656892000.00}{32797000000.00} \times 100 = 2.00\%

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.

6.1%

CALCULATION

Liquidity Ratio:2013801000.0032797000000.00×100=6.10%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{2013801000.00}{32797000000.00} \times 100 = 6.10\%

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\%