ETHICAL COMPLIANCE REPORT

TRANS & RECTI.

Sector:

Industrials

Industry:

Electrical Equipment & Parts

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Manufacturer of Power, Furnace and Rectifier Transformers.
compliant
REVENUE RATIO FILTER
0.2%
View Calculations
DEBT RATIO FILTER
21.9%
View Calculations
LIQUIDITY RATIO FILTER
2.3%
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.

0.2%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{28770000.00}{13004921000.00} \times 100 = 0.20\%

FORMULA

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

Segment	Compliance	Value
Sale of Products	compliant	₹1,224.53
Sale of Services	compliant	₹37.06
Other Operating Revenue	compliant	₹33.09
Interest income	non-compliant	₹2.88
Other Income	compliant	₹2.94

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.

21.9%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{2557957000.00}{11683026000.00} \times 100 = 21.90\%

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.

2.3%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{272478000.00}{11683026000.00} \times 100 = 2.30\%

FORMULA

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