ETHICAL COMPLIANCE REPORT

KOKUYO CAMLIN

KOKUYO CAMLIN Logo

Sector:

Industrials

Industry:

Business Equipment & Supplies

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%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:3290000.008215662000.00×100=0.00%\textbf{Revenue Ratio:} \\[12pt] \dfrac{3290000.00}{8215662000.00} \times 100 = 0.00\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Stationary Products
compliant
compliant		₹813.81
Other Operating Revenue
compliant
compliant		₹2.08
Interest income
non-compliant
non-compliant		₹0.33
Other Income
compliant
compliant		₹5.34

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.

13.2%

CALCULATION

Debt Ratio:650799000.004930545000.00×100=13.20%\textbf{Debt Ratio:} \\[12pt] \dfrac{650799000.00}{4930545000.00} \times 100 = 13.20\%

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.

2%

CALCULATION

Liquidity Ratio:97043000.004930545000.00×100=2.00%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{97043000.00}{4930545000.00} \times 100 = 2.00\%

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\%