ETHICAL COMPLIANCE REPORT

KOLTE PATIL DEV..

Sector:

Real Estate

Industry:

Real Estate - Development

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Real Estate
compliant
REVENUE RATIO FILTER
0.6%
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DEBT RATIO FILTER
21.8%
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LIQUIDITY RATIO FILTER
8.3%
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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.

0.6%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{83600000.00}{13947800000.00} \times 100 = 0.60\%

FORMULA

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

Segment	Compliance	Value
Sale of land	compliant	₹0.60
Interest Income	non-compliant	₹7.60
Net Gain on Sale of Investments	questionable	₹0.76
Other Income	compliant	₹14.94
Sale of services	compliant	₹139.97
Sale of properties/flats	compliant	₹1,230.91

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.

21.8%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{10785900000.00}{49473500000.00} \times 100 = 21.80\%

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.

8.3%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{4100200000.00}{49473500000.00} \times 100 = 8.30\%

FORMULA

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