Ethical Compliance

AIA ENGINEERING

Revenue

4.8%

Debt

6.1%

Liquidity

7.4%

Revenue

Debt

Liquidity

4.8%

Non Compliant
Questionable
Compliant

Compliant

INR Crores

  Sale of Machines & Spares
₹4,771.82

  Other Operating Income
₹81.94

  Other Income
₹29.97

Questionable

INR Crores

  Investment Gain
₹47.56

Non Compliant

INR Crores

  Interest Income
₹197.87

INR Crores

Revenue from Questionable Sources:₹47.56
Revenue from Non Compliant Sources:₹197.87
Total:₹245.43
Total Revenue:₹5,135.16

Formula

Revenue from Questionable & Non Compliant Sources

Total Revenue

≤ 0.03 or 3%

Calculation

₹245.43

₹5,135.16

= 4.8%

questionable

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.