ETHICAL COMPLIANCE REPORT

MRS BECTORS FOOD SPE

Sector:

Consumer Defensive

Industry:

Packaged Foods

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.

0.5%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:83500000.0016429540000.00×100=0.50%\textbf{Revenue Ratio:} \\[12pt] \dfrac{83500000.00}{16429540000.00} \times 100 = 0.50\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Job Work Income
compliant
compliant		₹54.71
Other Operating Revenue
compliant
compliant		₹34.83
Sale of Packaged Food
compliant
compliant		₹1,534.41
Other Income
compliant
compliant		₹10.66
Interest Income
non-compliant
non-compliant		₹8.35

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.

20.4%

CALCULATION

Debt Ratio:2245770000.0011002850000.00×100=20.40%\textbf{Debt Ratio:} \\[12pt] \dfrac{2245770000.00}{11002850000.00} \times 100 = 20.40\%

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.

11.6%

CALCULATION

Liquidity Ratio:1271050000.0011002850000.00×100=11.60%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1271050000.00}{11002850000.00} \times 100 = 11.60\%

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\%