ETHICAL COMPLIANCE REPORT

SOM DIST & BREW

Sector:

Consumer Defensive

Industry:

Beverages - Brewers

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.

0%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:269000.0065650340.00×100=0.00%\textbf{Revenue Ratio:} \\[12pt] \dfrac{269000.00}{65650340.00} \times 100 = 0.00\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Revenue From Operations
compliant
compliant		₹6.54
Profit on Sale of Fixed Assets
compliant
compliant		₹0.00
Other Revenues
questionable
questionable		₹0.02
Interest
non-compliant
non-compliant		₹0.00

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.

14.2%

CALCULATION

Debt Ratio:1664676000.0011694819000.00×100=14.20%\textbf{Debt Ratio:} \\[12pt] \dfrac{1664676000.00}{11694819000.00} \times 100 = 14.20\%

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.

1.1%

CALCULATION

Liquidity Ratio:133275000.0011694819000.00×100=1.10%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{133275000.00}{11694819000.00} \times 100 = 1.10\%

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\%