Ethical Compliance

LUPIN

LUPIN

Revenue

0.4%

Debt

11.1%

Liquidity

5%

Revenue

Debt

Liquidity

0.4%

Non Compliant
Questionable
Compliant

Compliant

INR Crores

  Sale of Pharmaceuticals Products
₹19,945.20

  Other Income
₹49.45

  Research & other
₹67.14

Questionable

INR Crores

Non Compliant

INR Crores

  interest & other
₹70.72

INR Crores

Revenue from Questionable Sources:₹0.00
Revenue from Non Compliant Sources:₹70.72
Total:₹70.72
Total Revenue:₹20,132.51

Formula

Revenue from Questionable & Non Compliant Sources

Total Revenue

≤ 0.03 or 3%

Calculation

₹70.72

₹20,132.51

= 0.4%

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.