Ethical Compliance

ALBERT DAVID

Revenue

12.5%

Debt

0.4%

Liquidity

6.3%

Revenue

Debt

Liquidity

12.5%

Non Compliant
Questionable
Compliant

Compliant

INR Crores

  Pharmaceuticals
₹360.26

  Scrap sales
₹1.74

  Export incentives
₹0.45

  Other Income
₹0.06

Questionable

INR Crores

  Net Gain on Sale of Investments
₹47.52

Non Compliant

INR Crores

  Interest income
₹4.07

INR Crores

Revenue from Questionable Sources:₹47.52
Revenue from Non Compliant Sources:₹4.07
Total:₹51.60
Total Revenue:₹414.12

Formula

Revenue from Questionable & Non Compliant Sources

Total Revenue

≤ 0.03 or 3%

Calculation

₹51.60

₹414.12

= 12.5%

non-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.