ETHICAL COMPLIANCE REPORT

EMUDHRA

Sector:

Technology

Industry:

Software - Application

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.

1.1%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:41.623800.40×100=1.10%\textbf{Revenue Ratio:} \\[12pt] \dfrac{41.62}{3800.40} \times 100 = 1.10\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100    3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Interest income
non-compliant
non-compliant
₹0.00
Net Gain on Sale of Investments
questionable
questionable
₹0.00
Sale of software/solutions services
compliant
compliant
₹0.00
Sale of Products
compliant
compliant
₹0.00
Other Income
compliant
compliant
₹0.00

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.

1%

CALCULATION

Debt Ratio:74.717500.00×100=1.00%\textbf{Debt Ratio:} \\[12pt] \dfrac{74.71}{7500.00} \times 100 = 1.00\%

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.

32.7%

CALCULATION

Liquidity Ratio:2454.367500.00×100=32.70%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{2454.36}{7500.00} \times 100 = 32.70\%

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\%