ETHICAL COMPLIANCE REPORT

KPR MILL.

Sector:

Consumer Cyclical

Industry:

Textile Manufacturing

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Apparel Manufacturing
compliant
REVENUE RATIO FILTER
0.4%
View Calculations
DEBT RATIO FILTER
19.8%
View Calculations
LIQUIDITY RATIO FILTER
3.1%
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.

0.4%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{247200000.00}{61269400000.00} \times 100 = 0.40\%

FORMULA

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

Segment	Compliance	Value
apparels	compliant	₹5,785.99
Sale of services	compliant	₹37.89
Other Operating Revenues	compliant	₹235.80
interest Income	non-compliant	₹24.72
other income	compliant	₹42.54

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.

19.8%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{11584200000.00}{58639900000.00} \times 100 = 19.80\%

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.

3.1%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1790000000.00}{58639900000.00} \times 100 = 3.10\%

FORMULA

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