ETHICAL COMPLIANCE REPORT

INSECTICIDES (I)

Sector:

Basic Materials

Industry:

Agricultural Inputs

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Agrochemicals
compliant
REVENUE RATIO FILTER
0.1%
View Calculations
DEBT RATIO FILTER
4.9%
View Calculations
LIQUIDITY RATIO FILTER
3.6%
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.

0.1%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{25688000.00}{19758532000.00} \times 100 = 0.10\%

FORMULA

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

Segment	Compliance	Value
Interest income	non-compliant	₹2.35
Agrochemicals	compliant	₹1,956.38
Other Operating Revenue	compliant	₹10.00
Dividend income	questionable	₹0.22
Other Income	compliant	₹6.90

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.

4.9%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{831989000.00}{17134971000.00} \times 100 = 4.90\%

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.

3.6%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{614050000.00}{17134971000.00} \times 100 = 3.60\%

FORMULA

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