ETHICAL COMPLIANCE REPORT

KRBL

Sector:

Consumer Defensive

Industry:

Packaged Foods

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Packaged Foods
compliant
REVENUE RATIO FILTER
1.5%
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DEBT RATIO FILTER
8.6%
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LIQUIDITY RATIO FILTER
0.5%
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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.

1.5%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{835200000.00}{54816500000.00} \times 100 = 1.50\%

FORMULA

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

Segment	Compliance	Value
Sale of Product - Packaged Foods & Meats	compliant	₹5,262.50
Sale of Electricity	compliant	₹102.04
Interest Income	non-compliant	₹36.97
Other Operating Revenue	compliant	₹20.15
Investment Gain	questionable	₹46.55
Other Income	compliant	₹13.44

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.

8.6%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{5070500000.00}{59270300000.00} \times 100 = 8.60\%

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.

0.5%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{302000000.00}{59270300000.00} \times 100 = 0.50\%

FORMULA

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