ETHICAL COMPLIANCE REPORT

KALPATARU PROJECT INT

Sector:

Industrials

Industry:

Engineering & Construction

Overall Compliance

non-compliant

PRIMARY BUSINESS FILTER
power & Gas
compliant
REVENUE RATIO FILTER
18.1%
View Calculations
DEBT RATIO FILTER
17.7%
View Calculations
LIQUIDITY RATIO FILTER
4.7%
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.

18.1%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{35687100000.00}{196904200000.00} \times 100 = 18.10\%

FORMULA

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

Segment	Compliance	Value
Transmission and Distribution	compliant	₹7,827.50
Building & Factories	compliant	₹4,790.33
Water	questionable	₹3,511.47
Oil & Gas	compliant	₹821.82
Railways	compliant	₹1,424.91
Urban Infra	compliant	₹704.60
toll collection, sale of electricity and real estate units	compliant	₹545.80
Other Income	compliant	₹6.75
interest & other	non-compliant	₹57.24

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.

17.7%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{39092000000.00}{220380000000.00} \times 100 = 17.70\%

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.

4.7%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{10320000000.00}{220380000000.00} \times 100 = 4.70\%

FORMULA

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