ETHICAL COMPLIANCE REPORT

VISHNU CHEMICALS

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.

0.4%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:49650000.0012250572000.00×100=0.40%\textbf{Revenue Ratio:} \\[12pt] \dfrac{49650000.00}{12250572000.00} \times 100 = 0.40\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Investment Gain
questionable
questionable		₹0.46
Other Income
compliant
compliant		₹7.49
Other Operating Revenues
compliant
compliant		₹3.32
Interest Income
non-compliant
non-compliant		₹4.51
Sale of Products ( Chemicals)
compliant
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

Debt Ratio:3152612000.0013254310000.00×100=23.80%\textbf{Debt Ratio:} \\[12pt] \dfrac{3152612000.00}{13254310000.00} \times 100 = 23.80\%

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.

4.6%

CALCULATION

Liquidity Ratio:604980000.0013254310000.00×100=4.60%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{604980000.00}{13254310000.00} \times 100 = 4.60\%

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\%