ETHICAL COMPLIANCE REPORT

PVR INOX

Sector:

Communication Services

Industry:

Entertainment

Overall Compliance

non-compliant

PRIMARY BUSINESS FILTER
Entertainment
non-compliant
REVENUE RATIO FILTER
66.9%
View Calculations
DEBT RATIO FILTER
10.2%
View Calculations
LIQUIDITY RATIO FILTER
2.4%
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.

66.9%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{41888000000.00}{62637000000.00} \times 100 = 66.90\%

FORMULA

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

Segment	Compliance	Value
Entertainment Service	non-compliant	₹4,130.40
Sale of food and beverages	compliant	₹1,958.40
Other Income	compliant	₹98.20
Interest Income	non-compliant	₹39.20
Investment Gain	questionable	₹19.20
Other Operating Revenue	compliant	₹18.30

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.

10.2%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{17177000000.00}{168204000000.00} \times 100 = 10.20\%

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.

2.4%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{4038000000.00}{168204000000.00} \times 100 = 2.40\%

FORMULA

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