ETHICAL COMPLIANCE REPORT

JKUMAR INFR.LTD.

Sector:

Industrials

Industry:

Engineering & Construction

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Infrastructure
compliant
REVENUE RATIO FILTER
0.5%
View Calculations
DEBT RATIO FILTER
12.3%
View Calculations
LIQUIDITY RATIO FILTER
14.8%
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.

0.5%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{296834000.00}{57264888000.00} \times 100 = 0.50\%

FORMULA

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

Segment	Compliance	Value
Ready Mix Concrete	compliant	₹125.93
Contract Revenue	compliant	₹5,440.76
Income from Boring and Chiseling	compliant	₹108.76
Interest Income	non-compliant	₹29.68
Other Income	compliant	₹3.32
Others	compliant	₹18.04

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.

12.3%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{6974638000.00}{56653447000.00} \times 100 = 12.30\%

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.

14.8%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{8411051000.00}{56653447000.00} \times 100 = 14.80\%

FORMULA

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