ETHICAL COMPLIANCE REPORT

FDC

Sector:

Healthcare

Industry:

Drug Manufacturers - Specialty & Generic

Overall Compliance

questionable

questionable

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.

4.4%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:907172000.0020445753000.00×100=4.40%\textbf{Revenue Ratio:} \\[12pt] \dfrac{907172000.00}{20445753000.00} \times 100 = 4.40\%

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		₹60.35
Other Income
compliant
compliant		₹10.91
Pharmaceutical Products
compliant
compliant		₹1,935.20
Interest Income
non-compliant
non-compliant		₹30.37
Other Operating Income
compliant
compliant		₹7.74

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%

CALCULATION

Debt Ratio:2787000.0024680898000.00×100=0.00%\textbf{Debt Ratio:} \\[12pt] \dfrac{2787000.00}{24680898000.00} \times 100 = 0.00\%

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.

1.1%

CALCULATION

Liquidity Ratio:262937000.0024680898000.00×100=1.10%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{262937000.00}{24680898000.00} \times 100 = 1.10\%

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\%