ETHICAL COMPLIANCE REPORT

KSB

Sector:

Industrials

Industry:

Specialty Industrial Machinery

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Industrial Machinery
compliant
REVENUE RATIO FILTER
1.3%
View Calculations
DEBT RATIO FILTER
0.2%
View Calculations
LIQUIDITY RATIO FILTER
13.8%
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.

1.3%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{301320000.00}{18641440000.00} \times 100 = 1.30\%

FORMULA

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

Segment	Compliance	Value
Sale of Products	compliant	₹1,787.05
Sale of Services	compliant	₹21.22
Other Operating Revenue	compliant	₹13.69
Net Gain on Foreign Currency Transactions and Translations	compliant	₹12.05
Other Income	questionable	₹10.75
Interest Income	non-compliant	₹19.38

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.

0.2%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{32000000.00}{20657000000.00} \times 100 = 0.20\%

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.

13.8%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{2860000000.00}{20657000000.00} \times 100 = 13.80\%

FORMULA

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