ETHICAL COMPLIANCE REPORT

SANSERA ENGINEERING

Sector:

Industrials

Industry:

Metal Fabrication

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Auto Parts & Equipment
compliant
REVENUE RATIO FILTER
0.1%
View Calculations
DEBT RATIO FILTER
28.7%
View Calculations
LIQUIDITY RATIO FILTER
2.3%
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.

0.1%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{16200000.00}{28101070000.00} \times 100 = 0.10\%

FORMULA

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

Segment	Compliance	Value
Investment Gain	questionable	₹0.35
Other Income	compliant	₹0.81
Connecting rods	compliant	₹1,080.31
Crank shaft assembly	compliant	₹416.01
Rocker arms	compliant	₹440.03
Others	compliant	₹699.78
Other Operating Income	compliant	₹171.56
Interest Income	non-compliant	₹1.28

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.

28.7%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{8010990000.00}{27927370000.00} \times 100 = 28.70\%

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.

2.3%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{629700000.00}{27927370000.00} \times 100 = 2.30\%

FORMULA

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