ETHICAL COMPLIANCE REPORT

IMAGICAAWORLD ENT

Sector:

Communication Services

Industry:

Entertainment

Overall Compliance

questionable

PRIMARY BUSINESS FILTER
Water Park
questionable
REVENUE RATIO FILTER
23.8%
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DEBT RATIO FILTER
23%
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LIQUIDITY RATIO FILTER
9.6%
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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.

23.8%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{662973000.00}{2785043000.00} \times 100 = 23.80\%

FORMULA

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

Segment	Compliance	Value
Rooms	compliant	₹33.84
Merchandise	compliant	₹14.13
Food and Beverage	questionable	₹62.06
Other Operations	compliant	₹18.18
Tickets	compliant	₹131.81
Investment Gain	questionable	₹3.79
Interest Income	non-compliant	₹0.44
Other Income	compliant	₹14.26

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.

23%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{2521232000.00}{10976895000.00} \times 100 = 23.00\%

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.

9.6%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1057417000.00}{10976895000.00} \times 100 = 9.60\%

FORMULA

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