ETHICAL COMPLIANCE REPORT

IOL CHEM AND PHARMA

Sector:

Healthcare

Industry:

Drug Manufacturers - Specialty & Generic

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Specialty Chemicals
compliant
REVENUE RATIO FILTER
0.7%
View Calculations
DEBT RATIO FILTER
1.5%
View Calculations
LIQUIDITY RATIO FILTER
6.4%
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.

0.7%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{143400000.00}{21628600000.00} \times 100 = 0.70\%

FORMULA

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

Segment	Compliance	Value
Chemicals	compliant	₹852.83
Pharmaceutical	compliant	₹1,217.20
Others	compliant	₹48.62
Other operating Income	compliant	₹13.83
Sale of Traded Goods	compliant	₹0.31
Interest Income	non-compliant	₹13.99
Net Gain on Sale of Investments	questionable	₹0.35
Other Income	compliant	₹15.73

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.

1.5%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{327600000.00}{22444000000.00} \times 100 = 1.50\%

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.

6.4%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1428900000.00}{22444000000.00} \times 100 = 6.40\%

FORMULA

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