ETHICAL COMPLIANCE REPORT

NAZARA TECHNOLOGIES

Sector:

Communication Services

Industry:

Electronic Gaming & Multimedia

Overall Compliance

non-compliant

PRIMARY BUSINESS FILTER
Entertainment
non-compliant
REVENUE RATIO FILTER
99.9%
View Calculations
DEBT RATIO FILTER
0.3%
View Calculations
LIQUIDITY RATIO FILTER
43.8%
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.

99.9%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{12161400000.00}{12305900000.00} \times 100 = 99.90\%

FORMULA

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

Segment	Compliance	Value
Ad tech	non-compliant	₹101.21
Investment Gain	questionable	₹23.89
Interest Income	non-compliant	₹53.97
Other Income	compliant	₹14.45
Gaming	non-compliant	₹405.53
eSports	non-compliant	₹631.54

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.

0.3%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{92800000.00}{27617800000.00} \times 100 = 0.30\%

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.

43.8%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{12097100000.00}{27617800000.00} \times 100 = 43.80\%

FORMULA

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