ETHICAL COMPLIANCE REPORT

PETRONET LNG

Sector:

Energy

Industry:

Oil & Gas Refining & Marketing

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Liquefied Natural Gas
compliant
REVENUE RATIO FILTER
1.1%
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DEBT RATIO FILTER
0%
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LIQUIDITY RATIO FILTER
29%
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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.

1.1%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{5756900000.00}{533377900000.00} \times 100 = 1.10\%

FORMULA

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

Segment	Compliance	Value
Sale of Rlng	compliant	₹49,374.30
Regasification Services	compliant	₹2,553.63
Interest income	non-compliant	₹575.69
Other Income	compliant	₹32.77
Other operating revenue	compliant	₹801.40

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.

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{0.00}{255230300000.00} \times 100 = 0.00\%

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.

29%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{74142000000.00}{255230300000.00} \times 100 = 29.00\%

FORMULA

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