ETHICAL COMPLIANCE REPORT

SUPRIYA LIFESCIENCE

Sector:

Healthcare

Industry:

Biotechnology

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.

1.4%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:83570000.005810050000.00×100=1.40%\textbf{Revenue Ratio:} \\[12pt] \dfrac{83570000.00}{5810050000.00} \times 100 = 1.40\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Dividend income
questionable
questionable		₹0.01
Other Income
compliant
compliant		₹2.28
Active pharmaceutical ingredients
compliant
compliant		₹557.44
Other Operating Revenue
compliant
compliant		₹12.93
Interest Income
non-compliant
non-compliant		₹8.35

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:0.009212380000.00×100=0.00%\textbf{Debt Ratio:} \\[12pt] \dfrac{0.00}{9212380000.00} \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.

8.1%

CALCULATION

Liquidity Ratio:749560000.009212380000.00×100=8.10%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{749560000.00}{9212380000.00} \times 100 = 8.10\%

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\%