ETHICAL COMPLIANCE REPORT

SKY GOLD

Sector:

Consumer Cyclical

Industry:

Luxury Goods

Overall Compliance

compliant

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.

0.1%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:12955000.0017492237000.00×100=0.10%\textbf{Revenue Ratio:} \\[12pt] \dfrac{12955000.00}{17492237000.00} \times 100 = 0.10\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Jewellery
compliant
compliant		₹1,738.28
Other Income
compliant
compliant		₹2.44
Interest Income
non-compliant
non-compliant		₹0.44
Dividend income
questionable
questionable		₹0.86
Sales of Service
compliant
compliant		₹7.20

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.

0%

CALCULATION

Debt Ratio:0.005856426000.00×100=0.00%\textbf{Debt Ratio:} \\[12pt] \dfrac{0.00}{5856426000.00} \times 100 = 0.00\%

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.

13.1%

CALCULATION

Liquidity Ratio:767582000.005856426000.00×100=13.10%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{767582000.00}{5856426000.00} \times 100 = 13.10\%

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\%