ETHICAL COMPLIANCE REPORT

KALYAN JEWELLERS IND

Sector:

Consumer Cyclical

Industry:

Luxury Goods

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.

0.1%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:257160000.00186219930000.00×100=0.10%\textbf{Revenue Ratio:} \\[12pt] \dfrac{257160000.00}{186219930000.00} \times 100 = 0.10\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Sale of jewellery
compliant
compliant		₹18,472.57
Others
compliant
compliant		₹75.72
interest & other
non-compliant
non-compliant		₹25.72
Others
compliant
compliant		₹47.99

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.

8.3%

CALCULATION

Debt Ratio:10643450000.00128177350000.00×100=8.30%\textbf{Debt Ratio:} \\[12pt] \dfrac{10643450000.00}{128177350000.00} \times 100 = 8.30\%

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.

7.6%

CALCULATION

Liquidity Ratio:9750980000.00128177350000.00×100=7.60%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{9750980000.00}{128177350000.00} \times 100 = 7.60\%

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\%