ETHICAL COMPLIANCE REPORT

PRIME FOCUS

Sector:

Communication Services

Industry:

Entertainment

Overall Compliance

non-compliant

PRIMARY BUSINESS FILTER
Movies & Entertainment
non-compliant
REVENUE RATIO FILTER
94.5%
View Calculations
DEBT RATIO FILTER
55.1%
View Calculations
LIQUIDITY RATIO FILTER
2%
View Calculations

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.

94.5%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{39361600000.00}{41575500000.00} \times 100 = 94.50\%

FORMULA

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

Segment	Compliance	Value
Other Income	compliant	₹92.04
Exchange Gain	compliant	₹108.86
Government Incentives	compliant	₹20.49
Income From Services	non-compliant	₹3,930.05
Interest Income	non-compliant	₹6.11

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.

55.1%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{39300500000.00}{71267500000.00} \times 100 = 55.10\%

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.

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1415300000.00}{71267500000.00} \times 100 = 2.00\%

FORMULA

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