ETHICAL COMPLIANCE REPORT

EPL

Sector:

Consumer Cyclical

Industry:

Packaging & Containers

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Packaging
compliant
REVENUE RATIO FILTER
0.2%
View Calculations
DEBT RATIO FILTER
16.8%
View Calculations
LIQUIDITY RATIO FILTER
4.9%
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.

0.2%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{81000000.00}{42569000000.00} \times 100 = 0.20\%

FORMULA

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

Segment	Compliance	Value
Sale of Containers & Packaging	compliant	₹4,104.80
Scrap Sales	compliant	₹23.60
Service Charges	compliant	₹56.60
Export Incentives	compliant	₹28.30
Other Income	compliant	₹34.40
Interest Income	non-compliant	₹8.10
Investment Gain	compliant	₹1.10

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.

16.8%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{6727000000.00}{40055000000.00} \times 100 = 16.80\%

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.

4.9%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1969000000.00}{40055000000.00} \times 100 = 4.90\%

FORMULA

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