ETHICAL COMPLIANCE REPORT

THE ANUP ENGINEERING

Sector:

Industrials

Industry:

Specialty Industrial Machinery

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Industrial Machinery
compliant
REVENUE RATIO FILTER
1.4%
View Calculations
DEBT RATIO FILTER
2.4%
View Calculations
LIQUIDITY RATIO FILTER
2.6%
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.

1.4%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{76164000.00}{5594482000.00} \times 100 = 1.40\%

FORMULA

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

Segment	Compliance	Value
Sale of Products	compliant	₹539.44
Sale of Services	compliant	₹0.93
Other Operating Revenue	compliant	₹10.01
Net Gain on Sale of Investments	questionable	₹4.54
Interest income	non-compliant	₹3.07
Other Income	compliant	₹1.45

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.

2.4%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{192736000.00}{8084308000.00} \times 100 = 2.40\%

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.

2.6%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{212748000.00}{8084308000.00} \times 100 = 2.60\%

FORMULA

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