ETHICAL COMPLIANCE REPORT

PRECISION CAMSHAFTS.

PRECISION CAMSHAFTS. Logo

Sector:

Consumer Cyclical

Industry:

Auto Parts

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.

1.7%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:176574000.0010597630000.00×100=1.70%\textbf{Revenue Ratio:} \\[12pt] \dfrac{176574000.00}{10597630000.00} \times 100 = 1.70\%

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 Camshafts
compliant
compliant		₹1,031.14
Net Gain on Sale of Investments
questionable
questionable		₹17.66
Other Income
compliant
compliant		₹10.97

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.

9.8%

CALCULATION

Debt Ratio:1024698000.0010434605000.00×100=9.80%\textbf{Debt Ratio:} \\[12pt] \dfrac{1024698000.00}{10434605000.00} \times 100 = 9.80\%

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.

8.5%

CALCULATION

Liquidity Ratio:891116000.0010434605000.00×100=8.50%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{891116000.00}{10434605000.00} \times 100 = 8.50\%

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\%