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.
Non Compliant
Questionable
Compliant
CALCULATION
Revenue Ratio:743026600000.00357914100000.00×100=48.20%
FORMULA
Revenue Ratio:Total RevenueUnethical Segments×100≤3%
Segment | Compliance | Value |
---|
Cigarettes | non-compliant | ₹30,596.59 |
Unmanufactured Tobacco | non-compliant | ₹2,612.06 |
Sale of Services | compliant | ₹2,980.10 |
other products | compliant | ₹33,916.54 |
Government grants | compliant | ₹659.09 |
interest income | non-compliant | ₹1,592.41 |
dividend | questionable | ₹990.35 |
Other non-operating income | compliant | ₹955.52 |
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
Debt Ratio:8732760000000.0032800000.00×100=0.00%
FORMULA
Debt Ratio:Total AssetsInterest Bearing Debt×100≤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.
CALCULATION
Liquidity Ratio:8732760000000.0062176900000.00×100=0.70%
FORMULA
Liquidity Ratio:Total AssetsTotal Liquid Assets×100≤90%