ETHICAL COMPLIANCE REPORT

UFLEX

Sector:

Consumer Cyclical

Industry:

Packaging & Containers

Overall Compliance

non-compliant

PRIMARY BUSINESS FILTER
Containers & Packaging
compliant
REVENUE RATIO FILTER
0.4%
View Calculations
DEBT RATIO FILTER
40.5%
View Calculations
LIQUIDITY RATIO FILTER
5.8%
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.

0.4%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{273785000.00}{66515484000.00} \times 100 = 0.40\%

FORMULA

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

Segment	Compliance	Value
Sale of Containers & Packaging	compliant	₹6,447.32
Sale of Services	compliant	₹35.09
Investment Gain	questionable	₹10.14
Other Operating Revenue	compliant	₹127.82
Interest Income	non-compliant	₹17.23
Other Income	compliant	₹13.94

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.

40.5%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{30329380000.00}{74843763000.00} \times 100 = 40.50\%

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.

5.8%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{4305054000.00}{74843763000.00} \times 100 = 5.80\%

FORMULA

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