ETHICAL COMPLIANCE REPORT

PG ELECTROPLAST

Sector:

Technology

Industry:

Electronic Components

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Electronic Manufacturing
compliant
REVENUE RATIO FILTER
0.4%
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DEBT RATIO FILTER
15.6%
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LIQUIDITY RATIO FILTER
7.9%
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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.

0.4%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{115598000.00}{27607276000.00} \times 100 = 0.40\%

FORMULA

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

Segment	Compliance	Value
Sale of Electronic Products	compliant	₹2,707.75
Sale of Services	compliant	₹4.71
Other Operating Revenue	compliant	₹35.26
Investment Gain	questionable	₹0.26
Interest Income	non-compliant	₹11.30
Other Income	compliant	₹1.45

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.

15.6%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{3605616000.00}{23079855000.00} \times 100 = 15.60\%

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.

7.9%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1824151000.00}{23079855000.00} \times 100 = 7.90\%

FORMULA

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