ETHICAL COMPLIANCE REPORT

SWAN ENERGY

Sector:

Consumer Cyclical

Industry:

Textile Manufacturing

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Textiles
compliant
REVENUE RATIO FILTER
0.5%
View Calculations
DEBT RATIO FILTER
28.3%
View Calculations
LIQUIDITY RATIO FILTER
10.8%
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.

0.5%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{250265000.00}{51000668000.00} \times 100 = 0.50\%

FORMULA

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

Segment	Compliance	Value
Texle Goods	compliant	₹215.71
Other Operating Income	compliant	₹4,801.44
Interest Income	non-compliant	₹21.84
Dividend income	questionable	₹3.19
Other Income	compliant	₹57.89

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.

28.3%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{34398789000.00}{121675209000.00} \times 100 = 28.30\%

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.

10.8%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{13195867000.00}{121675209000.00} \times 100 = 10.80\%

FORMULA

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