ETHICAL COMPLIANCE REPORT

PONDY OXIDES & CHEM

Sector:

Basic Materials

Industry:

Specialty Chemicals

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%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:1988000.0020591556000.00×100=0.00%\textbf{Revenue Ratio:} \\[12pt] \dfrac{1988000.00}{20591556000.00} \times 100 = 0.00\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Sale of Services
compliant
compliant		₹17.04
Metal & Alloys
compliant
compliant		₹2,024.17
Interest income
non-compliant
non-compliant		₹0.20
Other Income
compliant
compliant		₹2.05
Other Operating Revenue
compliant
compliant		₹15.70

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.

15.2%

CALCULATION

Debt Ratio:1119742000.007374846000.00×100=15.20%\textbf{Debt Ratio:} \\[12pt] \dfrac{1119742000.00}{7374846000.00} \times 100 = 15.20\%

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.

5.4%

CALCULATION

Liquidity Ratio:400293000.007374846000.00×100=5.40%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{400293000.00}{7374846000.00} \times 100 = 5.40\%

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\%