ETHICAL COMPLIANCE REPORT

ETHOS

Sector:

Consumer Cyclical

Industry:

Luxury Goods

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.

1.8%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:185086000.0010226089000.00×100=1.80%\textbf{Revenue Ratio:} \\[12pt] \dfrac{185086000.00}{10226089000.00} \times 100 = 1.80\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Investment Gain
questionable
questionable		₹0.22
Other Income
compliant
compliant		₹5.11
Interest Income
non-compliant
non-compliant		₹18.29
Sale of Luxury and Premium Watch Retail Player
compliant
compliant		₹993.09
Sale of Services
compliant
compliant		₹5.90

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.

0.6%

CALCULATION

Debt Ratio:66985000.0011706411000.00×100=0.60%\textbf{Debt Ratio:} \\[12pt] \dfrac{66985000.00}{11706411000.00} \times 100 = 0.60\%

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.

29.5%

CALCULATION

Liquidity Ratio:3454606000.0011706411000.00×100=29.50%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{3454606000.00}{11706411000.00} \times 100 = 29.50\%

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\%