ETHICAL COMPLIANCE REPORT

GODFREY PHILLIPS INDIA LT

Sector:

Consumer Defensive

Industry:

Tobacco

Overall Compliance

questionable

PRIMARY BUSINESS FILTER
Fmcg Products
compliant
REVENUE RATIO FILTER
3.8%
View Calculations
DEBT RATIO FILTER
0.8%
View Calculations
LIQUIDITY RATIO FILTER
0.4%
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.

3.8%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{2093860000.00}{55188692998.00} \times 100 = 3.80\%

FORMULA

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

Segment	Compliance	Value
Sale of Unmanufactured Tobacco	compliant	₹1,240.64
Sale of Cigarettes	compliant	₹3,542.84
Sale of Cut Tobacco	compliant	₹28.37
Other operating revenue	compliant	₹65.11
Interest & other	non-compliant	₹209.39
Other Income	compliant	₹5.50
chewing tobacco	compliant	₹427.02

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.

0.8%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{453044000.00}{58432600000.00} \times 100 = 0.80\%

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.

0.4%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{249757000.00}{58432600000.00} \times 100 = 0.40\%

FORMULA

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