ETHICAL COMPLIANCE REPORT

KPIT TECHNOLOGIES

Sector:

Technology

Industry:

Information Technology Services

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
software solutions
compliant
REVENUE RATIO FILTER
0.9%
View Calculations
DEBT RATIO FILTER
1.1%
View Calculations
LIQUIDITY RATIO FILTER
18.5%
View Calculations

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.

0.9%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{434950000.00}{47159480000.00} \times 100 = 0.90\%

FORMULA

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

Segment	Compliance	Value
Fixed price projects	compliant	₹2,421.62
License projects	compliant	₹74.28
interest & other	non-compliant	₹43.50
Other Income	compliant	₹16.77
service income	compliant	₹2,159.78

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.

1.1%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{447360000.00}{41678960000.00} \times 100 = 1.10\%

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.

18.5%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{7705320000.00}{41678960000.00} \times 100 = 18.50\%

FORMULA

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