ETHICAL COMPLIANCE REPORT

HUBTOWN

Sector:

Real Estate

Industry:

Real Estate - Development

Overall Compliance

non-compliant

PRIMARY BUSINESS FILTER
Real Estate
compliant
REVENUE RATIO FILTER
8.8%
View Calculations
DEBT RATIO FILTER
12.6%
View Calculations
LIQUIDITY RATIO FILTER
1.3%
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.

8.8%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{207763000.00}{2371552000.00} \times 100 = 8.80\%

FORMULA

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

Segment	Compliance	Value
Sale of Properties / Rights in Projects	compliant	₹161.53
Interest Income	non-compliant	₹20.78
Revenue From Sale of Trading Materials	compliant	₹0.22
Share of Profit / (Loss) of Joint Ventures and Partnership Firms	compliant	₹0.07
Other Operating Income	compliant	₹48.84
Other gains	compliant	₹0.12
Miscellaneous income	compliant	₹5.60

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.

12.6%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{3937044000.00}{31235468000.00} \times 100 = 12.60\%

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.

1.3%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{413693000.00}{31235468000.00} \times 100 = 1.30\%

FORMULA

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