ETHICAL COMPLIANCE REPORT

GAIL (INDIA)

GAIL (INDIA) Logo

Sector:

Utilities

Industry:

Utilities - Regulated Gas

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.

0.7%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:2360000000.00358930000000.00×100=0.70%\textbf{Revenue Ratio:} \\[12pt] \dfrac{2360000000.00}{358930000000.00} \times 100 = 0.70\%

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 & other
non-compliant
non-compliant		₹236.00
Gas
compliant
compliant		₹35,657.00

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.

12.8%

CALCULATION

Debt Ratio:174780000000.001364718000000.00×100=12.80%\textbf{Debt Ratio:} \\[12pt] \dfrac{174780000000.00}{1364718000000.00} \times 100 = 12.80\%

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.

1.7%

CALCULATION

Liquidity Ratio:22993600000.001364718000000.00×100=1.70%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{22993600000.00}{1364718000000.00} \times 100 = 1.70\%

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\%