ETHICAL COMPLIANCE REPORT

GTL INFRA.LTD

Sector:

Technology

Industry:

Communication Equipment

Overall Compliance

non-compliant

PRIMARY BUSINESS FILTER
Telecom Infrastructure
compliant
REVENUE RATIO FILTER
0.6%
View Calculations
DEBT RATIO FILTER
79.4%
View Calculations
LIQUIDITY RATIO FILTER
9.8%
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.

0.6%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{80900000.00}{14232500000.00} \times 100 = 0.60\%

FORMULA

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

Segment	Compliance	Value
Revenue From Telecom/network Infrastructure Facilities	compliant	₹834.19
Energy and Other Re-imbursements	compliant	₹537.82
Interest income	non-compliant	₹3.19
Net Gain on Sale of Investments	questionable	₹4.90
Other Income	compliant	₹43.15

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.

79.4%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{33395100000.00}{42060400000.00} \times 100 = 79.40\%

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.

9.8%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{4129000000.00}{42060400000.00} \times 100 = 9.80\%

FORMULA

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