ETHICAL COMPLIANCE REPORT

GRAPHITE INDIA

Sector:

Industrials

Industry:

Electrical Equipment & Parts

Overall Compliance

non-compliant

non-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.

8.6%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:2791500000.0032499200000.00×100=8.60%\textbf{Revenue Ratio:} \\[12pt] \dfrac{2791500000.00}{32499200000.00} \times 100 = 8.60\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
other income
compliant
compliant		₹23.15
Graphite Electrodes and Miscellaneous Graphite Product
compliant
compliant		₹2,947.62
interest & other
non-compliant
non-compliant		₹279.15

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.

2.6%

CALCULATION

Debt Ratio:1766100000.0067960000000.00×100=2.60%\textbf{Debt Ratio:} \\[12pt] \dfrac{1766100000.00}{67960000000.00} \times 100 = 2.60\%

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%

CALCULATION

Liquidity Ratio:695600000.0067960000000.00×100=1.00%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{695600000.00}{67960000000.00} \times 100 = 1.00\%

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\%