ETHICAL COMPLIANCE REPORT

NBCC (INDIA)

Sector:

Industrials

Industry:

Engineering & Construction

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Construction & Engineering
compliant
REVENUE RATIO FILTER
1.1%
View Calculations
DEBT RATIO FILTER
0%
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LIQUIDITY RATIO FILTER
16.4%
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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{1207379000.00}{105634226000.00} \times 100 = 1.10\%

FORMULA

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

Segment	Compliance	Value
Project Management Consultancy	compliant	₹9,647.61
Real Estate	compliant	₹144.61
Engineering, Procurement & Construction	compliant	₹536.16
Other Operating Revenues	compliant	₹104.26
Other Income	compliant	₹10.05
Interest Income	non-compliant	₹104.26
Investment Gain	questionable	₹16.48

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.

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{0.00}{127794975000.00} \times 100 = 0.00\%

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.

16.4%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{20936235000.00}{127794975000.00} \times 100 = 16.40\%

FORMULA

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