ETHICAL COMPLIANCE REPORT

NAZARA TECHNOLOGIES

Sector:

Communication Services

Industry:

Electronic Gaming & Multimedia

Overall Compliance

non-compliant

non-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.

99.9%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:12161400000.0012305900000.00×100=99.90%\textbf{Revenue Ratio:} \\[12pt] \dfrac{12161400000.00}{12305900000.00} \times 100 = 99.90\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Ad tech
non-compliant
non-compliant		₹101.21
Investment Gain
questionable
questionable		₹23.89
Interest Income
non-compliant
non-compliant		₹53.97
Other Income
compliant
compliant		₹14.45
Gaming
non-compliant
non-compliant		₹405.53
eSports
non-compliant
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

Debt Ratio:92800000.0027617800000.00×100=0.30%\textbf{Debt Ratio:} \\[12pt] \dfrac{92800000.00}{27617800000.00} \times 100 = 0.30\%

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.

43.8%

CALCULATION

Liquidity Ratio:12097100000.0027617800000.00×100=43.80%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{12097100000.00}{27617800000.00} \times 100 = 43.80\%

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\%