ETHICAL COMPLIANCE REPORT

LUX INDUSTRIES

LUX INDUSTRIES Logo

Sector:

Consumer Cyclical

Industry:

Apparel Manufacturing

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.

0.6%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:138900000.0023452900000.00×100=0.60%\textbf{Revenue Ratio:} \\[12pt] \dfrac{138900000.00}{23452900000.00} \times 100 = 0.60\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Textiles Products
compliant
compliant		₹2,314.02
Other Income
compliant
compliant		₹7.11
Sale of Services
compliant
compliant		₹0.34
Investment Gain
questionable
questionable		₹2.10
Interest Income
non-compliant
non-compliant		₹11.79
Other Operating Income
compliant
compliant		₹9.93

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

Debt Ratio:1887500000.0021893500000.00×100=8.60%\textbf{Debt Ratio:} \\[12pt] \dfrac{1887500000.00}{21893500000.00} \times 100 = 8.60\%

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.

2.4%

CALCULATION

Liquidity Ratio:526700000.0021893500000.00×100=2.40%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{526700000.00}{21893500000.00} \times 100 = 2.40\%

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\%