ETHICAL COMPLIANCE REPORT

ROSSARI BIOTECH

Sector:

Basic Materials

Industry:

Specialty Chemicals

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Specialty Chemicals
compliant
REVENUE RATIO FILTER
0.3%
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DEBT RATIO FILTER
6.7%
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LIQUIDITY RATIO FILTER
1.9%
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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.

0.3%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{48070000.00}{18380040000.00} \times 100 = 0.30\%

FORMULA

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

Segment	Compliance	Value
Sale of Services	compliant	₹3.66
Specialty Chemicals	compliant	₹1,821.53
Export incentives	compliant	₹5.37
Interest income	non-compliant	₹2.24
Net Gain on Sale of Investments	questionable	₹2.57
Other Income	compliant	₹2.64

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.

6.7%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{1058270000.00}{15721510000.00} \times 100 = 6.70\%

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.

1.9%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{302110000.00}{15721510000.00} \times 100 = 1.90\%

FORMULA

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