ETHICAL COMPLIANCE REPORT

INFOSYS

Sector:

Technology

Industry:

Information Technology Services

Overall Compliance

non-compliant

PRIMARY BUSINESS FILTER
IT Service
compliant
REVENUE RATIO FILTER
29.6%
View Calculations
DEBT RATIO FILTER
0%
View Calculations
LIQUIDITY RATIO FILTER
0.1%
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.

29.6%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{468690000000.00}{1583810000000.00} \times 100 = 29.60\%

FORMULA

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

Segment	Compliance	Value
Financial Services	non-compliant	₹42,158.00
Communication	compliant	₹17,991.00
Energy, Utilities, Resources and Services	compliant	₹20,035.00
Manufacturing	compliant	₹22,298.00
Tech	compliant	₹12,411.00
Life Sciences	compliant	₹11,515.00
All Other Segments	compliant	₹4,758.00
retail	compliant	₹22,504.00
other	questionable	₹4,711.00

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.

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{0.00}{1378140000000.00} \times 100 = 0.00\%

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.

0.1%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1478600000.00}{1378140000000.00} \times 100 = 0.10\%

FORMULA

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