ETHICAL COMPLIANCE REPORT

ZAGGLE PREPA OCEAN SER L

Sector:

Technology

Industry:

Software - Infrastructure

Overall Compliance

non-compliant

PRIMARY BUSINESS FILTER
Financial Service
non-compliant
REVENUE RATIO FILTER
95.9%
View Calculations
DEBT RATIO FILTER
10.6%
View Calculations
LIQUIDITY RATIO FILTER
40.1%
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.

95.9%

Non Compliant

Questionable

Compliant

CALCULATION

\textbf{Revenue Ratio:} \\[12pt] \dfrac{7546690000.00}{7868690000.00} \times 100 = 95.90\%

FORMULA

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

Segment	Compliance	Value
Interest Income	non-compliant	₹10.26
Other Income	compliant	₹0.95
Investment Gain	questionable	₹0.07
Program fee	questionable	₹321.84
Propel platform revenue / gift cards	questionable	₹422.51
Platform fee / saaS fee / service fee	compliant	₹31.25

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.

10.6%

CALCULATION

\textbf{Debt Ratio:} \\[12pt] \dfrac{736020000.00}{6961360000.00} \times 100 = 10.60\%

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.

40.1%

CALCULATION

\textbf{Liquidity Ratio:} \\[12pt] \dfrac{2793070000.00}{6961360000.00} \times 100 = 40.10\%

FORMULA

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