Ethical Compliance

ACC

ACC

Revenue

2.2%

Debt

0%

Liquidity

8%

Revenue

Debt

Liquidity

2.2%

Non Compliant
Questionable
Compliant

Compliant

INR Crores

  Sale of Cement
₹16,148.62

  Income From Services Rendered
₹3,390.55

  Provision No Longer Required Written Back
₹34.41

  Other Income
₹385.34

  Net gain on disposal of Property
₹96.30

  Other non-operating income
₹31.13

Questionable

INR Crores

Non Compliant

INR Crores

  Interest income
₹452.09

INR Crores

Revenue from Questionable Sources:₹0.00
Revenue from Non Compliant Sources:₹452.09
Total:₹452.09
Total Revenue:₹20,451.77

Formula

Revenue from Questionable & Non Compliant Sources

Total Revenue

≤ 0.03 or 3%

Calculation

₹452.09

₹20,451.77

= 2.2%

compliant

Rationale

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.