ETHICAL COMPLIANCE REPORT

UNIPARTS INDIA

Sector:

Industrials

Industry:

Farm & Heavy Construction Machinery

Overall Compliance

compliant

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.

0.6%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:65540000.0011488600000.00×100=0.60%\textbf{Revenue Ratio:} \\[12pt] \dfrac{65540000.00}{11488600000.00} \times 100 = 0.60\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Sale of Agro Products
compliant
compliant		₹1,131.34
Other Income
compliant
compliant		₹2.77
Other Operating Revenue
compliant
compliant		₹8.19
Dividend Income
questionable
questionable		₹0.85
Interest Income
non-compliant
non-compliant		₹5.70

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.

5.5%

CALCULATION

Debt Ratio:619170000.0011287530000.00×100=5.50%\textbf{Debt Ratio:} \\[12pt] \dfrac{619170000.00}{11287530000.00} \times 100 = 5.50\%

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.

1.7%

CALCULATION

Liquidity Ratio:190370000.0011287530000.00×100=1.70%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{190370000.00}{11287530000.00} \times 100 = 1.70\%

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\%