ETHICAL COMPLIANCE REPORT

JAGRAN PRAKASHAN

Sector:

Communication Services

Industry:

Publishing

Overall Compliance

questionable

questionable

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.

41.1%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:8319758000.008828701000.00×100=41.10%\textbf{Revenue Ratio:} \\[12pt] \dfrac{8319758000.00}{8828701000.00} \times 100 = 41.10\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Investment Gain
questionable
questionable		₹29.05
Interest Income
non-compliant
non-compliant		₹46.30
Outdoor Advertising
questionable
questionable		₹107.89
Other Operating Revenue
compliant
compliant		₹36.20
Magazines, Books and Others
questionable
questionable		₹0.07
Event Management and Activation Services
questionable
questionable		₹62.87
Advertisement Revenue From Sale of Radio Airtime
questionable
questionable		₹226.86
Newspapers
questionable
questionable		₹358.94
Other Income
compliant
compliant		₹14.69

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.

6.3%

CALCULATION

Debt Ratio:1790980000.0028508680000.00×100=6.30%\textbf{Debt Ratio:} \\[12pt] \dfrac{1790980000.00}{28508680000.00} \times 100 = 6.30\%

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.

7.7%

CALCULATION

Liquidity Ratio:2193110000.0028508680000.00×100=7.70%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{2193110000.00}{28508680000.00} \times 100 = 7.70\%

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\%