ETHICAL COMPLIANCE REPORT

MPS

Sector:

Communication Services

Industry:

Publishing

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
education, and research
compliant
REVENUE RATIO FILTER
1.1%
View Calculations
DEBT RATIO FILTER
0.6%
View Calculations
LIQUIDITY RATIO FILTER
15.7%
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.

1.1%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{58718000.00}{5575190000.00} \times 100 = 1.10\%

FORMULA

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

Segment	Compliance	Value
Interest income	non-compliant	₹4.05
Net Gain on Sale of Investments	questionable	₹1.82
Other Income	compliant	₹6.34
Content solutions	compliant	₹288.06
eLearning solutions	compliant	₹133.81
Platform solutions	compliant	₹123.44

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.

0.6%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{45400000.00}{7365270000.00} \times 100 = 0.60\%

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.

15.7%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1153672000.00}{7365270000.00} \times 100 = 15.70\%

FORMULA

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