ETHICAL COMPLIANCE REPORT

PCBL

Sector:

Basic Materials

Industry:

Specialty Chemicals

Overall Compliance

non-compliant

PRIMARY BUSINESS FILTER
Speciality Chemicals
compliant
REVENUE RATIO FILTER
0.5%
View Calculations
DEBT RATIO FILTER
42.7%
View Calculations
LIQUIDITY RATIO FILTER
3.4%
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.

0.5%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{292900000.00}{64568000000.00} \times 100 = 0.50\%

FORMULA

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

Segment	Compliance	Value
Carbon Black	compliant	₹6,217.46
Sale of Power	compliant	₹167.87
Scrap Sales	compliant	₹7.97
Exports Incentive	compliant	₹24.70
Other Income	compliant	₹7.74
Sale of services	compliant	₹1.77
Interest Income	non-compliant	₹6.82
investment gain	questionable	₹22.47

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.

42.7%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{48196900000.00}{112954100000.00} \times 100 = 42.70\%

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.

3.4%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{3848000000.00}{112954100000.00} \times 100 = 3.40\%

FORMULA

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