ETHICAL COMPLIANCE REPORT

KPI GREEN ENERGY

Sector:

Utilities

Industry:

Utilities - Renewable

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Solar Power Generation
compliant
DEBT RATIO FILTER
5.5%
View Calculations
LIQUIDITY RATIO FILTER
7%
View Calculations
REVENUE RATIO FILTER
0.6%
View Calculations

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.

5.5%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{1330000000.00}{24359343000.00} \times 100 = 5.50\%

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.

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1700140000.00}{24359343000.00} \times 100 = 7.00\%

FORMULA

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

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{60239000.00}{10308156000.00} \times 100 = 0.60\%

FORMULA

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

Segment	Compliance	Value
Interest Income	non-compliant	₹5.84
Sale of Plot	compliant	₹1.97
Sale of Power	compliant	₹177.00
Sale of Power Plant	compliant	₹831.90
Sale of Services	compliant	₹13.03
Investment Gain	questionable	₹0.19
Other Income	compliant	₹0.89