ETHICAL COMPLIANCE REPORT

KRISHNA INST OF MED SCI L

Sector:

Healthcare

Industry:

Medical Care Facilities

Overall Compliance

compliant

compliant

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.

0.3%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:63770000.0025112000000.00×100=0.30%\textbf{Revenue Ratio:} \\[12pt] \dfrac{63770000.00}{25112000000.00} \times 100 = 0.30\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100    3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Income From Hospital Services
compliant
compliant
₹1,676.20
Income From Pharmacy
compliant
compliant
₹797.80
Other Operating Revenue
compliant
compliant
₹24.15
Other Income
compliant
compliant
₹6.68
Interest Income
non-compliant
non-compliant
₹6.38

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.

27.2%

CALCULATION

Debt Ratio:10462380000.0038520190000.00×100=27.20%\textbf{Debt Ratio:} \\[12pt] \dfrac{10462380000.00}{38520190000.00} \times 100 = 27.20\%

FORMULA

Debt Ratio:Interest Bearing DebtTotal Assets×100    30%\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.

1.3%

CALCULATION

Liquidity Ratio:490080000.0038520190000.00×100=1.30%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{490080000.00}{38520190000.00} \times 100 = 1.30\%

FORMULA

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