ETHICAL COMPLIANCE REPORT

LANDMARK CARS

Sector:

Consumer Cyclical

Industry:

Auto & Truck Dealerships

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Automotive
compliant
REVENUE RATIO FILTER
0.1%
View Calculations
DEBT RATIO FILTER
23.4%
View Calculations
LIQUIDITY RATIO FILTER
2.1%
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.

0.1%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{33230000.00}{32975250000.00} \times 100 = 0.10\%

FORMULA

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

Segment	Compliance	Value
Sale of cars and vehicles	compliant	₹2,249.17
Commission income	compliant	₹95.90
Sale of spares, lubricants and others	compliant	₹557.92
Sale of Services	compliant	₹263.57
Other Operating Income	compliant	₹121.34
Investment Gain	questionable	₹0.36
Other Income	compliant	₹6.32
Interest Income	non-compliant	₹2.97

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.

23.4%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{3637220000.00}{15514220000.00} \times 100 = 23.40\%

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.

2.1%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{318540000.00}{15514220000.00} \times 100 = 2.10\%

FORMULA

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