ETHICAL COMPLIANCE REPORT

ORIENT HOTELS

Sector:

Consumer Cyclical

Industry:

Lodging

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Hospitality
compliant
REVENUE RATIO FILTER
0.7%
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DEBT RATIO FILTER
18.9%
View Calculations
LIQUIDITY RATIO FILTER
2.5%
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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.

0.7%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{29177000.00}{4043401000.00} \times 100 = 0.70\%

FORMULA

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

Segment	Compliance	Value
Room Income	compliant	₹199.53
Food, Restaurants and Banquet Income	compliant	₹166.46
Shop Rentals	compliant	₹0.77
Membership Fees	compliant	₹1.01
Management and Operating Fees	compliant	₹5.95
Others	compliant	₹19.44
Interest income	non-compliant	₹2.55
Dividend income	questionable	₹0.37
Other Income	compliant	₹8.26

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.

18.9%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{1685667000.00}{8901668000.00} \times 100 = 18.90\%

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.

2.5%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{225326000.00}{8901668000.00} \times 100 = 2.50\%

FORMULA

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