ETHICAL COMPLIANCE REPORT

H.G.INFRA ENGINEERING

Sector:

Industrials

Industry:

Engineering & Construction

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Infrastructure Development Business
compliant
REVENUE RATIO FILTER
2.9%
View Calculations
DEBT RATIO FILTER
27.8%
View Calculations
LIQUIDITY RATIO FILTER
3.8%
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.

2.9%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{1565450000.00}{46402380000.00} \times 100 = 2.90\%

FORMULA

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

Segment	Compliance	Value
Construction Contracts	compliant	₹4,423.16
Sale of Services	compliant	₹43.26
Sale of Scrap	compliant	₹17.28
Other Operating Revenue - Others	questionable	₹3.06
Other Income	questionable	₹18.23
Interest Income Due to Unwinding of Annuity Amount	non-compliant	₹135.26

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.

27.8%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{15131610000.00}{54343790000.00} \times 100 = 27.80\%

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.

3.8%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{2072070000.00}{54343790000.00} \times 100 = 3.80\%

FORMULA

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