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.
Non Compliant
Questionable
Compliant
CALCULATION
Revenue Ratio:68665900000.00425500000.00×100=0.60%
FORMULA
Revenue Ratio:Total RevenueUnethical Segments×100≤3%
| Segment | Compliance | Value |
|---|
| textile products | compliant | ₹6,808.83 |
| interest income | non-compliant | ₹42.55 |
| other income | compliant | ₹15.21 |
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.
CALCULATION
Debt Ratio:75632800000.0020608100000.00×100=27.20%
FORMULA
Debt Ratio:Total AssetsInterest Bearing Debt×100≤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.
CALCULATION
Liquidity Ratio:75632800000.005312000000.00×100=7.00%
FORMULA
Liquidity Ratio:Total AssetsTotal Liquid Assets×100≤90%