ETHICAL COMPLIANCE REPORT

XPRO INDIA

Sector:

Basic Materials

Industry:

Specialty Chemicals

Overall Compliance

compliant

PRIMARY BUSINESS FILTER
Polymer Processing
compliant
REVENUE RATIO FILTER
1.8%
View Calculations
DEBT RATIO FILTER
5.4%
View Calculations
LIQUIDITY RATIO FILTER
47.4%
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.

1.8%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{84060000.00}{4776009000.00} \times 100 = 1.80\%

FORMULA

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

Segment	Compliance	Value
Interest income	non-compliant	₹8.07
Net Gain on Sale of Investments	questionable	₹0.33
Other Income	compliant	₹3.78
Coextruded sheets	compliant	₹190.34
Thermoformed Liners	compliant	₹65.30
Coextruded cast films	compliant	₹59.38
Dielectric Films (and speciality biaxially oriented films)	compliant	₹145.89
Other Operating Revenue	compliant	₹4.51

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.

5.4%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{367303000.00}{6774157000.00} \times 100 = 5.40\%

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.

47.4%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{3210729000.00}{6774157000.00} \times 100 = 47.40\%

FORMULA

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