ETHICAL COMPLIANCE REPORT

VISHNU CHEMICALS

Sector:

Basic Materials

Industry:

Specialty Chemicals

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Specialty Chemicals
compliant
REVENUE RATIO FILTER
0.4%
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DEBT RATIO FILTER
23.8%
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LIQUIDITY RATIO FILTER
4.6%
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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.

0.4%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{49650000.00}{12250572000.00} \times 100 = 0.40\%

FORMULA

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

Segment	Compliance	Value
Investment Gain	questionable	₹0.46
Other Income	compliant	₹7.49
Other Operating Revenues	compliant	₹3.32
Interest Income	non-compliant	₹4.51
Sale of Products ( Chemicals)	compliant	₹1,209.28

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.

23.8%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{3152612000.00}{13254310000.00} \times 100 = 23.80\%

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.

4.6%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{604980000.00}{13254310000.00} \times 100 = 4.60\%

FORMULA

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