ETHICAL COMPLIANCE REPORT

SONA BLW PRECISION FRGS L

Sector:

Consumer Cyclical

Industry:

Auto Parts

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.

0.7%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:239480000.0032089739999.00×100=0.70%\textbf{Revenue Ratio:} \\[12pt] \dfrac{239480000.00}{32089739999.00} \times 100 = 0.70\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Foreign Exchange Gain
compliant
compliant		₹0.01
Scrap Sale
compliant
compliant		₹68.47
Export Incentive
compliant
compliant		₹29.46
Royalty Income
compliant
compliant		₹0.15
Others
compliant
compliant		₹4.62
Sale of Auto Parts
compliant
compliant		₹3,081.95
Other Income
compliant
compliant		₹0.38
interest & other
non-compliant
non-compliant		₹23.95

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%

CALCULATION

Debt Ratio:2330590000.0038649130000.00×100=6.00%\textbf{Debt Ratio:} \\[12pt] \dfrac{2330590000.00}{38649130000.00} \times 100 = 6.00\%

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.

7.1%

CALCULATION

Liquidity Ratio:2741640000.0038649130000.00×100=7.10%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{2741640000.00}{38649130000.00} \times 100 = 7.10\%

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\%