ETHICAL COMPLIANCE REPORT

GOLDIAM INTERNATIONAL

Sector:

Consumer Cyclical

Industry:

Luxury Goods

Overall Compliance

compliant

compliant

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:0.007343310000.00×100=0.00%\textbf{Debt Ratio:} \\[12pt] \dfrac{0.00}{7343310000.00} \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.

19.7%

CALCULATION

Liquidity Ratio:1447967000.007343310000.00×100=19.70%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1447967000.00}{7343310000.00} \times 100 = 19.70\%

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\%

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.

2.3%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:138770000.006167468000.00×100=2.30%\textbf{Revenue Ratio:} \\[12pt] \dfrac{138770000.00}{6167468000.00} \times 100 = 2.30\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Traded goods
compliant
compliant		₹3.44
Interest Income
non-compliant
non-compliant		₹2.35
Manufactured goods
compliant
compliant		₹599.43
Other Income
questionable
questionable		₹11.52