ETHICAL COMPLIANCE REPORT

VISHNU PRAKASH R PUNGLI L

Sector:

Industrials

Industry:

Engineering & Construction

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Infrastructure Development
compliant
REVENUE RATIO FILTER
0.4%
View Calculations
DEBT RATIO FILTER
25.7%
View Calculations
LIQUIDITY RATIO FILTER
5.9%
View Calculations

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{65630000.00}{14826460000.00} \times 100 = 0.40\%

FORMULA

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

Segment	Compliance	Value
Work Contract Services	compliant	₹1,465.31
Interest Income	non-compliant	₹6.56
Sale of products	compliant	₹1.80
Technical & Professional Services	compliant	₹6.75
Other Income	compliant	₹2.22

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.

25.7%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{3955170000.00}{15418300000.00} \times 100 = 25.70\%

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.

5.9%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{906980000.00}{15418300000.00} \times 100 = 5.90\%

FORMULA

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