ETHICAL COMPLIANCE REPORT

VIDHI SPCLTY F INGRDNTS L

Sector:

Basic Materials

Industry:

Specialty Chemicals

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.

0.2%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:7113000.003046108000.00×100=0.20%\textbf{Revenue Ratio:} \\[12pt] \dfrac{7113000.00}{3046108000.00} \times 100 = 0.20\%

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
compliant
compliant		₹0.48
Food Products
compliant
compliant		₹295.60
Interest Income
non-compliant
non-compliant		₹0.71
Other Operating Revenue
compliant
compliant		₹7.82

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.

6.1%

CALCULATION

Debt Ratio:198015000.003245323000.00×100=6.10%\textbf{Debt Ratio:} \\[12pt] \dfrac{198015000.00}{3245323000.00} \times 100 = 6.10\%

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.

3.6%

CALCULATION

Liquidity Ratio:117709000.003245323000.00×100=3.60%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{117709000.00}{3245323000.00} \times 100 = 3.60\%

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\%