ETHICAL COMPLIANCE REPORT

MPHASIS

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Sector:

Technology

Industry:

Information Technology Services

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.

1.5%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:1962660000.00134963190000.00×100=1.50%\textbf{Revenue Ratio:} \\[12pt] \dfrac{1962660000.00}{134963190000.00} \times 100 = 1.50\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
software Services
compliant
compliant		₹13,278.52
Other Income
compliant
compliant		₹21.54
interest & other
non-compliant
non-compliant		₹196.27

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.

10.9%

CALCULATION

Debt Ratio:15435670000.00141302380000.00×100=10.90%\textbf{Debt Ratio:} \\[12pt] \dfrac{15435670000.00}{141302380000.00} \times 100 = 10.90\%

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.

5.8%

CALCULATION

Liquidity Ratio:8143650000.00141302380000.00×100=5.80%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{8143650000.00}{141302380000.00} \times 100 = 5.80\%

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\%