ETHICAL COMPLIANCE REPORT

OPTIEMUS INFRACOM

Sector:

Technology

Industry:

Electronics & Computer Distribution

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Mobile Handsets
compliant
REVENUE RATIO FILTER
0.6%
View Calculations
DEBT RATIO FILTER
8.1%
View Calculations
LIQUIDITY RATIO FILTER
2.2%
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.

0.6%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{98837000.00}{15461453000.00} \times 100 = 0.60\%

FORMULA

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

Segment	Compliance	Value
Other Income	compliant	₹8.54
Investment Gain	questionable	₹9.37
Mobile & Mobile Accessories	compliant	₹1,476.73
Other Operating Revenues	compliant	₹50.99
Interest Income	non-compliant	₹0.51

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.

8.1%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{1087089000.00}{13477042000.00} \times 100 = 8.10\%

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.

2.2%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{300531000.00}{13477042000.00} \times 100 = 2.20\%

FORMULA

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