ETHICAL COMPLIANCE REPORT

NATIONAL ALUMINIUM CO

Sector:

Basic Materials

Industry:

Aluminum

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Aluminium Products
compliant
REVENUE RATIO FILTER
1.6%
View Calculations
DEBT RATIO FILTER
0.2%
View Calculations
LIQUIDITY RATIO FILTER
13.4%
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.

1.6%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{2110800000.00}{133998600000.00} \times 100 = 1.60\%

FORMULA

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

Segment	Compliance	Value
Interest Income	non-compliant	₹184.06
Investment Gain	questionable	₹27.02
Other Operating Income	compliant	₹79.03
Other Income	compliant	₹39.63
Chemical, Aluminium & Sale of power	compliant	₹13,070.12

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.

0.2%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{391600000.00}{192350300000.00} \times 100 = 0.20\%

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.

13.4%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{25751500000.00}{192350300000.00} \times 100 = 13.40\%

FORMULA

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