ETHICAL COMPLIANCE REPORT

HINDUSTAN COPPER

Sector:

Basic Materials

Industry:

Copper

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Copper
compliant
REVENUE RATIO FILTER
2.1%
View Calculations
DEBT RATIO FILTER
6.8%
View Calculations
LIQUIDITY RATIO FILTER
2.3%
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.

2.1%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{369163000.00}{17718334000.00} \times 100 = 2.10\%

FORMULA

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

Segment	Compliance	Value
OTHER OPERATING INCOME	questionable	₹12.43
Interest Income	non-compliant	₹24.49
Other Income	compliant	₹30.35
Sale of Product - Copper	compliant	₹1,686.51
Sale of Service	compliant	₹18.06

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.

6.8%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{2224582000.00}{32700155000.00} \times 100 = 6.80\%

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.

2.3%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{743462000.00}{32700155000.00} \times 100 = 2.30\%

FORMULA

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