ETHICAL COMPLIANCE REPORT

GATEWAY DISTRIPARKS

Sector:

Industrials

Industry:

Integrated Freight & Logistics

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Logistics
compliant
REVENUE RATIO FILTER
0.5%
View Calculations
DEBT RATIO FILTER
10.7%
View Calculations
LIQUIDITY RATIO FILTER
0.5%
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.

0.5%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{77652000.00}{17117246000.00} \times 100 = 0.50\%

FORMULA

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

Segment	Compliance	Value
Investment Gain	questionable	₹3.74
Interest Income	non-compliant	₹4.02
Logistics Service	compliant	₹1,677.97
Other Operating Revenue	compliant	₹2.59
Other Income	compliant	₹23.40

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.

10.7%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{3705991000.00}{34569261000.00} \times 100 = 10.70\%

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.

0.5%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{160046000.00}{34569261000.00} \times 100 = 0.50\%

FORMULA

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