ETHICAL COMPLIANCE REPORT

SPECIALITY REST

Sector:

Consumer Cyclical

Industry:

Restaurants

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Restaurants
compliant
REVENUE RATIO FILTER
2.9%
View Calculations
DEBT RATIO FILTER
27.4%
View Calculations
LIQUIDITY RATIO FILTER
2.2%
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.

2.9%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{124080000.00}{4254100000.00} \times 100 = 2.90\%

FORMULA

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

Segment	Compliance	Value
Net Gain on Sale of Investments	questionable	₹9.92
Other Income	compliant	₹8.31
Food and Beverages	compliant	₹398.59
Royalty and Management fees from franchisees	compliant	₹4.22
Interest income	non-compliant	₹2.49
Other Operating Revenue	compliant	₹1.90

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.

27.4%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{1387800000.00}{5055960000.00} \times 100 = 27.40\%

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.

2.2%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{111170000.00}{5055960000.00} \times 100 = 2.20\%

FORMULA

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