ETHICAL COMPLIANCE REPORT

PC JEWELLER

PC JEWELLER Logo

Sector:

Consumer Cyclical

Industry:

Luxury Goods

Overall Compliance

questionable

questionable

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.

3.9%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:261700000.006698700000.00×100=3.90%\textbf{Revenue Ratio:} \\[12pt] \dfrac{261700000.00}{6698700000.00} \times 100 = 3.90\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Investment Gain
questionable
questionable		₹0.32
Other Income
compliant
compliant		₹38.30
Interest Income
non-compliant
non-compliant		₹25.85
Jewellery Products
compliant
compliant		₹605.40

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.

56.2%

CALCULATION

Debt Ratio:40872400000.0072694300000.00×100=56.20%\textbf{Debt Ratio:} \\[12pt] \dfrac{40872400000.00}{72694300000.00} \times 100 = 56.20\%

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.

0.1%

CALCULATION

Liquidity Ratio:48900000.0072694300000.00×100=0.10%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{48900000.00}{72694300000.00} \times 100 = 0.10\%

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\%