Ethical Compliance

CUMMINS INDIA

Revenue

1.8%

Debt

1.1%

Liquidity

16.9%

Revenue

Debt

Liquidity

1.8%

Non Compliant
Questionable
Compliant

Compliant

INR Crores

  Other operating revenue
₹140.21

  Others
₹152.99

  Sale of Products & service
₹8,859.99

Questionable

INR Crores

Non Compliant

INR Crores

  interest & dividend
₹172.88

INR Crores

Revenue from Questionable Sources:₹0.00
Revenue from Non Compliant Sources:₹172.88
Total:₹172.88
Total Revenue:₹9,378.27

Formula

Revenue from Questionable & Non Compliant Sources

Total Revenue

≤ 0.03 or 3%

Calculation

₹172.88

₹9,378.27

= 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.