ETHICAL COMPLIANCE REPORT

VOLTAMP TRANSFORMERS

Sector:

Industrials

Industry:

Electrical Equipment & Parts

Overall Compliance

questionable

questionable

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.

5%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:847332000.0017052065000.00×100=5.00%\textbf{Revenue Ratio:} \\[12pt] \dfrac{847332000.00}{17052065000.00} \times 100 = 5.00\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100    3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Sale of Electronic Products
compliant
compliant
₹1,533.69
Sale of Electronic Services
compliant
compliant
₹75.73
Other Operating Revenues
compliant
compliant
₹6.80
Interest Income
non-compliant
non-compliant
₹21.34
investment gain
questionable
questionable
₹63.39
other income
compliant
compliant
₹4.25

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.

0%

CALCULATION

Debt Ratio:0.0015210766000.00×100=0.00%\textbf{Debt Ratio:} \\[12pt] \dfrac{0.00}{15210766000.00} \times 100 = 0.00\%

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.

1.9%

CALCULATION

Liquidity Ratio:294245000.0015210766000.00×100=1.90%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{294245000.00}{15210766000.00} \times 100 = 1.90\%

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\%