ETHICAL COMPLIANCE REPORT

JUBILANT FOODWORKS

JUBILANT FOODWORKS Logo

Sector:

Consumer Cyclical

Industry:

Restaurants

Overall Compliance

compliant

compliant

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

Revenue Ratio:274270000.0056959710000.00×100=0.50%\textbf{Revenue Ratio:} \\[12pt] \dfrac{274270000.00}{56959710000.00} \times 100 = 0.50\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
other income
compliant
compliant		₹14.46
interest income
non-compliant
non-compliant		₹27.43
Food and Beverages
compliant
compliant		₹5,654.09

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.

18.5%

CALCULATION

Debt Ratio:15068090000.0081256980000.00×100=18.50%\textbf{Debt Ratio:} \\[12pt] \dfrac{15068090000.00}{81256980000.00} \times 100 = 18.50\%

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.

1.9%

CALCULATION

Liquidity Ratio:1569520000.0081256980000.00×100=1.90%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1569520000.00}{81256980000.00} \times 100 = 1.90\%

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\%