ETHICAL COMPLIANCE REPORT

INDIA TOUR. DEV. CO..

INDIA TOUR. DEV. CO.. Logo

Sector:

Consumer Cyclical

Industry:

Lodging

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.

8%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:384816000.004805538000.00×100=8.00%\textbf{Revenue Ratio:} \\[12pt] \dfrac{384816000.00}{4805538000.00} \times 100 = 8.00\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Food
compliant
compliant		₹79.39
Soft Drink
compliant
compliant		₹3.26
Tourist Literature and Other Publications
compliant
compliant		₹0.57
Miscellaneous Sales
compliant
compliant		₹0.01
Room Rent
compliant
compliant		₹152.00
Licence Fees
compliant
compliant		₹39.44
Banquet Hall/lawn Rental
compliant
compliant		₹12.82
Traffi C Earnings & Package Tours
compliant
compliant		₹35.94
Travel Services
compliant
compliant		₹23.02
Management/consultancy/event Management/traning Fees
compliant
compliant		₹72.98
Revenue From Execution of Project
compliant
compliant		₹13.43
Service Charges
compliant
compliant		₹0.14
Provision No Longer Required Written Back
compliant
compliant		₹7.59
Miscellaneous Income
compliant
compliant		₹1.49
Beer,wine & Spirits
non-compliant
non-compliant		₹18.97
Cigars and Cigarettes
non-compliant
non-compliant		₹0.16
Other Income
non-compliant
non-compliant		₹19.36

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.

0.1%

CALCULATION

Debt Ratio:6300000.009337469000.00×100=0.10%\textbf{Debt Ratio:} \\[12pt] \dfrac{6300000.00}{9337469000.00} \times 100 = 0.10\%

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.

22.1%

CALCULATION

Liquidity Ratio:2060299000.009337469000.00×100=22.10%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{2060299000.00}{9337469000.00} \times 100 = 22.10\%

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\%