ETHICAL COMPLIANCE REPORT

UNITED BREWERIES

UNITED BREWERIES Logo

Sector:

Consumer Defensive

Industry:

Beverages - Brewers

Overall Compliance

non-compliant

non-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.

100%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:18453270000000.0018453270000000.00×100=100.00%\textbf{Revenue Ratio:} \\[12pt] \dfrac{18453270000000.00}{18453270000000.00} \times 100 = 100.00\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
other income
non-compliant
non-compliant		₹7,374.00
Revenue from operations
non-compliant
non-compliant		₹18,37,953.00

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.

109.7%

CALCULATION

Debt Ratio:77410000000.0070533700000.00×100=109.70%\textbf{Debt Ratio:} \\[12pt] \dfrac{77410000000.00}{70533700000.00} \times 100 = 109.70\%

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.

3463.6%

CALCULATION

Liquidity Ratio:2442990000000.0070533700000.00×100=3463.60%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{2442990000000.00}{70533700000.00} \times 100 = 3463.60\%

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\%