ETHICAL COMPLIANCE REPORT

RATTANINDIA ENT

Sector:

Consumer Cyclical

Industry:

Internet Retail

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.

9.3%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:5773800000.0061916940000.00×100=9.30%\textbf{Revenue Ratio:} \\[12pt] \dfrac{5773800000.00}{61916940000.00} \times 100 = 9.30\%

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 goods through ecommerce marketplace platform
compliant
compliant		₹5,403.11
Sale- others
compliant
compliant		₹0.76
Sale of bikes/drones
compliant
compliant		₹92.34
Sales of Service
compliant
compliant		₹11.18
Sale of traded goods/ spare parts
compliant
compliant		₹15.72
Other Operating Income
compliant
compliant		₹86.53
Interest Income
non-compliant
non-compliant		₹10.80
Investment Gain
questionable
questionable		₹566.58
Other Income
compliant
compliant		₹4.68

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.

42.9%

CALCULATION

Debt Ratio:11562200000.0026924260000.00×100=42.90%\textbf{Debt Ratio:} \\[12pt] \dfrac{11562200000.00}{26924260000.00} \times 100 = 42.90\%

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.

6.1%

CALCULATION

Liquidity Ratio:1645320000.0026924260000.00×100=6.10%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1645320000.00}{26924260000.00} \times 100 = 6.10\%

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\%