ETHICAL COMPLIANCE REPORT

POKARNA

POKARNA Logo

Sector:

Industrials

Industry:

Building Products & Equipment

Overall Compliance

non-compliant

non-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.

0.2%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:10731000.006991312000.00×100=0.20%\textbf{Revenue Ratio:} \\[12pt] \dfrac{10731000.00}{6991312000.00} \times 100 = 0.20\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Sales of Service
compliant
compliant		₹5.59
Sale of Granite and Other Stone Products
compliant
compliant		₹682.02
Interest Income
non-compliant
non-compliant		₹1.07
Other Income
compliant
compliant		₹10.44

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.

32%

CALCULATION

Debt Ratio:3886636000.0012156848000.00×100=32.00%\textbf{Debt Ratio:} \\[12pt] \dfrac{3886636000.00}{12156848000.00} \times 100 = 32.00\%

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.

6.8%

CALCULATION

Liquidity Ratio:829353000.0012156848000.00×100=6.80%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{829353000.00}{12156848000.00} \times 100 = 6.80\%

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\%