ETHICAL COMPLIANCE REPORT

TVS SUPPLY CHAIN SOL L

Sector:

Industrials

Industry:

Integrated Freight & Logistics

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
supply chain management services
compliant
REVENUE RATIO FILTER
0.4%
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DEBT RATIO FILTER
13.6%
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LIQUIDITY RATIO FILTER
10.2%
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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.

0.4%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{337600000.00}{92548300000.00} \times 100 = 0.40\%

FORMULA

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

Segment	Compliance	Value
Income from supply chain management services	compliant	₹7,003.98
Income from telecom services	compliant	₹154.96
Scrap sales	compliant	₹0.63
Others	compliant	₹0.04
Interest income	non-compliant	₹31.75
Net gain on sale of investments	questionable	₹2.01
Other Income	compliant	₹21.09
Sale of Products	compliant	₹2,040.37

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.

13.6%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{7939400000.00}{58293600000.00} \times 100 = 13.60\%

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.

10.2%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{5968300000.00}{58293600000.00} \times 100 = 10.20\%

FORMULA

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