ETHICAL COMPLIANCE REPORT

HEMISPHERE PROP IND

Sector:

Real Estate

Industry:

Real Estate - Diversified

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.

93.4%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:74450000.0079678000.00×100=93.40%\textbf{Revenue Ratio:} \\[12pt] \dfrac{74450000.00}{79678000.00} \times 100 = 93.40\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Interest Income
non-compliant
non-compliant		₹7.45
Rental Income
compliant
compliant		₹0.52

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.

5.8%

CALCULATION

Debt Ratio:622757000.0010682743000.00×100=5.80%\textbf{Debt Ratio:} \\[12pt] \dfrac{622757000.00}{10682743000.00} \times 100 = 5.80\%

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.

0%

CALCULATION

Liquidity Ratio:255000.0010682743000.00×100=0.00%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{255000.00}{10682743000.00} \times 100 = 0.00\%

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\%