ETHICAL COMPLIANCE REPORT

KIRLOSKAR PNEUMATIC COM L

Sector:

Industrials

Industry:

Specialty Industrial Machinery

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Industrial Machinery
compliant
REVENUE RATIO FILTER
1.2%
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DEBT RATIO FILTER
0%
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LIQUIDITY RATIO FILTER
3.8%
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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.

1.2%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{165430000.00}{13420370000.00} \times 100 = 1.20\%

FORMULA

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

Segment	Compliance	Value
Sale of Products	compliant	₹1,002.22
Sale of Services	compliant	₹287.63
Lease Income	compliant	₹21.68
Other Operating Revenue	compliant	₹11.10
Net Gain on Sale of Investments	questionable	₹13.00
Interest income	non-compliant	₹3.54
Other Income	compliant	₹2.87

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.

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{0.00}{13850400000.00} \times 100 = 0.00\%

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.

3.8%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{531200000.00}{13850400000.00} \times 100 = 3.80\%

FORMULA

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