ETHICAL COMPLIANCE REPORT

RESTAURANT BRAND ASIA

Sector:

Consumer Cyclical

Industry:

Restaurants

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Restaurants Operator
compliant
REVENUE RATIO FILTER
0.6%
View Calculations
DEBT RATIO FILTER
6.3%
View Calculations
LIQUIDITY RATIO FILTER
1.2%
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.

0.6%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{140930000.00}{49211500000.00} \times 100 = 0.60\%

FORMULA

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

Segment	Compliance	Value
Income From Sub Franchisee Operations	compliant	₹3.27
Interest Income	non-compliant	₹6.83
Income From Sale of Food and Beverages	compliant	₹2,408.89
Other Operating Income	compliant	₹2,490.50
Investment Gain	questionable	₹7.27
Other Income	compliant	₹4.40

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.

6.3%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{1701960000.00}{27086110000.00} \times 100 = 6.30\%

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.

1.2%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{335070000.00}{27086110000.00} \times 100 = 1.20\%

FORMULA

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