Ethical Compliance

COSMO FIRST

Revenue

1.8%

Debt

27.7%

Liquidity

1%

Revenue

Debt

Liquidity

1.8%

Non Compliant
Questionable
Compliant

Compliant

INR Crores

   specialty films
₹2,536.27

  Other Operating Revenue
₹51.07

  Other Income
₹20.88

Questionable

INR Crores

  Net Gain on Sale of Investments
₹29.38

Non Compliant

INR Crores

  Interest income
₹17.70

INR Crores

Revenue from Questionable Sources:₹29.38
Revenue from Non Compliant Sources:₹17.70
Total:₹47.08
Total Revenue:₹2,655.30

Formula

Revenue from Questionable & Non Compliant Sources

Total Revenue

≤ 0.03 or 3%

Calculation

₹47.08

₹2,655.30

= 1.8%

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.