ETHICAL COMPLIANCE REPORT

PDS

Sector:

Industrials

Industry:

Specialty Business Services

Overall Compliance

compliant

compliant

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.

0.3%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:383764000.00126275300000.00×100=0.30%\textbf{Revenue Ratio:} \\[12pt] \dfrac{383764000.00}{126275300000.00} \times 100 = 0.30\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Other Operating Revenue
compliant
compliant		₹477.89
Garments
compliant
compliant		₹12,100.10
Other Income
compliant
compliant		₹11.17
Investment Gain
questionable
questionable		₹20.36
Interest Income
non-compliant
non-compliant		₹18.02

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.

0%

CALCULATION

Debt Ratio:100000.0047380382000.00×100=0.00%\textbf{Debt Ratio:} \\[12pt] \dfrac{100000.00}{47380382000.00} \times 100 = 0.00\%

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.

15.6%

CALCULATION

Liquidity Ratio:7373502000.0047380382000.00×100=15.60%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{7373502000.00}{47380382000.00} \times 100 = 15.60\%

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\%