ETHICAL COMPLIANCE REPORT

GABRIEL INDIA

Sector:

Consumer Cyclical

Industry:

Auto Parts

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
automotive
compliant
REVENUE RATIO FILTER
0.5%
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DEBT RATIO FILTER
1.4%
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LIQUIDITY RATIO FILTER
4.3%
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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.

0.5%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{164290000.00}{34413470000.00} \times 100 = 0.50\%

FORMULA

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

Segment	Compliance	Value
Other Income	compliant	₹19.30
Interest Income	non-compliant	₹12.43
Net Gain on Sale of Investments	questionable	₹4.00
Other Income	compliant	₹2.99
Automotive products	compliant	₹3,363.04
Sale of tools and services	compliant	₹13.47
Other Operating Revenue	compliant	₹26.12

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.

1.4%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{251670000.00}{17794820000.00} \times 100 = 1.40\%

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.

4.3%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{764570000.00}{17794820000.00} \times 100 = 4.30\%

FORMULA

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