ETHICAL COMPLIANCE REPORT

WIPRO

WIPRO Logo

Sector:

Technology

Industry:

Information Technology Services

Overall Compliance

non-compliant

non-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.

35%

Non Compliant
Questionable
Compliant

CALCULATION

Revenue Ratio:322937000000.00923911000000.00×100=35.00%\textbf{Revenue Ratio:} \\[12pt] \dfrac{322937000000.00}{923911000000.00} \times 100 = 35.00\%

FORMULA

Revenue Ratio:Unethical SegmentsTotal Revenue×100  ≤  3%\textbf{Revenue Ratio:} \\[12pt] \dfrac{\text{Unethical Segments}}{\text{Total Revenue}} \times 100 \; \leq \; 3\%
SegmentComplianceValue
Consumer
compliant
compliant		₹16,721.20
Communications
compliant
compliant		₹3,733.50
Energy, Natural Resources and Utilities
compliant
compliant		₹10,555.30
Manufacturing
compliant
compliant		₹6,154.10
Technology
compliant
compliant		₹10,482.30
Banking, Financial Services and Insurance
non-compliant
non-compliant		₹29,870.10
interest income
non-compliant
non-compliant		₹1,947.80
Health
compliant
compliant		₹11,831.10
sales of property
compliant
compliant		₹207.20
Finance and other income
questionable
questionable		₹475.80
Sale of products
compliant
compliant		₹412.70

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.

12.3%

CALCULATION

Debt Ratio:141466000000.001147906000000.00×100=12.30%\textbf{Debt Ratio:} \\[12pt] \dfrac{141466000000.00}{1147906000000.00} \times 100 = 12.30\%

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.

8.4%

CALCULATION

Liquidity Ratio:96953000000.001147906000000.00×100=8.40%\textbf{Liquidity Ratio:} \\[12pt] \dfrac{96953000000.00}{1147906000000.00} \times 100 = 8.40\%

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\%