Ethical Compliance

FOCUS LIGHTG & FIXTRS

Revenue

0.2%

Debt

6.8%

Liquidity

1.4%

Revenue

Debt

Liquidity

0.2%

Non Compliant
Questionable
Compliant

Compliant

INR Crores

  Innovative LED lights and fixtures
₹223.81

  Other Income
₹5.75

Questionable

INR Crores

Non Compliant

INR Crores

  Interest income
₹0.48

INR Crores

Revenue from Questionable Sources:₹0.00
Revenue from Non Compliant Sources:₹0.48
Total:₹0.48
Total Revenue:₹230.04

Formula

Revenue from Questionable & Non Compliant Sources

Total Revenue

≤ 0.03 or 3%

Calculation

₹0.48

₹230.04

= 0.2%

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.