ETHICAL COMPLIANCE REPORT

JUBILANT INGREVIA

Sector:

Basic Materials

Industry:

Specialty Chemicals

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Specialty Chemicals
compliant
REVENUE RATIO FILTER
0.8%
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DEBT RATIO FILTER
15.5%
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LIQUIDITY RATIO FILTER
1.7%
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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.

0.8%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{342960000.00}{41710999999.00} \times 100 = 0.80\%

FORMULA

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

Segment	Compliance	Value
Chemical Intermediates	compliant	₹35.35
interest Income	compliant	₹1.01
investment gain	questionable	₹34.30
Speciality Chemicals	compliant	₹4,096.89
Nutrition & Health Solutions	compliant	₹3.55

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.

15.5%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{7330000000.00}{47318900000.00} \times 100 = 15.50\%

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.

1.7%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{795960000.00}{47318900000.00} \times 100 = 1.70\%

FORMULA

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