ETHICAL COMPLIANCE REPORT

VIJAYA DIAGNOSTIC CEN

Sector:

Healthcare

Industry:

Diagnostics & Research

Overall Compliance

questionable

PRIMARY BUSINESS FILTER
Diagnostic Medicare
compliant
REVENUE RATIO FILTER
3.8%
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DEBT RATIO FILTER
26.4%
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LIQUIDITY RATIO FILTER
7.4%
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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.

3.8%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{216357000.00}{5718103000.00} \times 100 = 3.80\%

FORMULA

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

Segment	Compliance	Value
Diagnostic Medicare Services	compliant	₹547.58
Scrap Sale	compliant	₹0.19
Others	compliant	₹0.04
Interest Income	non-compliant	₹5.97
Net gain on sale of investments	questionable	₹15.66
Other Income	compliant	₹2.37

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.

26.4%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{2591823000.00}{9827527000.00} \times 100 = 26.40\%

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.

7.4%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{730776000.00}{9827527000.00} \times 100 = 7.40\%

FORMULA

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