ETHICAL COMPLIANCE REPORT

SUPRAJIT ENGINEERING

Sector:

Consumer Cyclical

Industry:

Auto Parts

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Automotive Components
compliant
REVENUE RATIO FILTER
1.4%
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DEBT RATIO FILTER
24.2%
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LIQUIDITY RATIO FILTER
4.6%
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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.

1.4%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{426630000.00}{29557760000.00} \times 100 = 1.40\%

FORMULA

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

Segment	Compliance	Value
Investment Gain	questionable	₹42.23
Other Income	compliant	₹17.26
Sale of Services (processing Charges)	compliant	₹0.83
Other Operating Revenue	compliant	₹4.06
Sale of Auto Parts	compliant	₹2,890.97
Interest Income	non-compliant	₹0.44

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.

24.2%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{6238610000.00}{25794390000.00} \times 100 = 24.20\%

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.

4.6%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1185620000.00}{25794390000.00} \times 100 = 4.60\%

FORMULA

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