ETHICAL COMPLIANCE REPORT

INDIAN RAIL TOUR CORP

INDIAN RAIL TOUR CORP Logo

Sector:

Industrials

Industry:

Railroads

Overall Compliance

questionable

questionable

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%

CALCULATION

Debt Ratio:0.0060911653000.00×100=0.00%\textbf{Debt Ratio:} \\[12pt] \dfrac{0.00}{60911653000.00} \times 100 = 0.00\%

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.

37.4%

CALCULATION

Liquidity Ratio:22776460000.0060911653000.00×100=37.40%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{22776460000.00}{60911653000.00} \times 100 = 37.40\%

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\%

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.

3.7%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:1644777000.0044346489000.00×100=3.70%\textbf{Revenue Ratio:} \\[12pt] \dfrac{1644777000.00}{44346489000.00} \times 100 = 3.70\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Sale of Food & Beverages
compliant
compliant		₹56.79
Income From Catering Services
compliant
compliant		₹1,878.36
Internet Ticketing
compliant
compliant		₹1,295.31
Tourism & Train Operations
compliant
compliant		₹701.01
Income From Catering
compliant
compliant		₹12.04
Other Operating Revenues
compliant
compliant		₹0.42
Other non-operating Income
questionable
questionable		₹44.10
Railneer (packaged Drinking Water)
compliant
compliant		₹319.41
Interest Income
non-compliant
non-compliant		₹120.37
License Fee - Railneer
compliant
compliant		₹6.84