ETHICAL COMPLIANCE REPORT

TIPS INDUSTRIES

TIPS INDUSTRIES Logo

Sector:

Communication Services

Industry:

Entertainment

Overall Compliance

non-compliant

non-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.

98.7%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:2525517000.002559582000.00×100=98.70%\textbf{Revenue Ratio:} \\[12pt] \dfrac{2525517000.00}{2559582000.00} \times 100 = 98.70\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Licence Fees
non-compliant
non-compliant		₹241.58
Interest income
non-compliant
non-compliant		₹8.52
Net Gain on Sale of Investments
questionable
questionable		₹2.45
Other Income
compliant
compliant		₹3.41

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.

1.5%

CALCULATION

Debt Ratio:50062000.003388665000.00×100=1.50%\textbf{Debt Ratio:} \\[12pt] \dfrac{50062000.00}{3388665000.00} \times 100 = 1.50\%

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.

38.7%

CALCULATION

Liquidity Ratio:1311892000.003388665000.00×100=38.70%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{1311892000.00}{3388665000.00} \times 100 = 38.70\%

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\%