ETHICAL COMPLIANCE REPORT

LLOYDS ENGG WORK

Sector:

Industrials

Industry:

Specialty Industrial Machinery

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.

1%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:60201000.006916761000.00×100=1.00%\textbf{Revenue Ratio:} \\[12pt] \dfrac{60201000.00}{6916761000.00} \times 100 = 1.00\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Machinery sold
compliant
compliant		₹679.71
Other Operating Revenue
compliant
compliant		₹4.52
Interest income
non-compliant
non-compliant		₹6.02
Other Income
compliant
compliant		₹1.42

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.

10.6%

CALCULATION

Debt Ratio:608088000.005712782000.00×100=10.60%\textbf{Debt Ratio:} \\[12pt] \dfrac{608088000.00}{5712782000.00} \times 100 = 10.60\%

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.

21.9%

CALCULATION

Liquidity Ratio:1252169000.005712782000.00×100=21.90%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1252169000.00}{5712782000.00} \times 100 = 21.90\%

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\%