Ethical Compliance

SAPPHIRE FOODS INDIA

Revenue

0.9%

Debt

1%

Liquidity

5.9%

Revenue

Debt

Liquidity

0.9%

Non Compliant
Questionable
Compliant

Compliant

INR Crores

  Scrap Sales & Others
₹2.74

  Other Income
₹7.93

  Alliance Income
₹1.78

  Restaurant Sales
₹2,587.96

  Sale to Airport Dealers / Franchisees
₹1.80

Questionable

INR Crores

  Fair Value Gain on Financial Instruments at Fair Value Through Profit or Loss
₹3.20

Non Compliant

INR Crores

  Interest Income
₹19.53

INR Crores

Revenue from Questionable Sources:₹3.20
Revenue from Non Compliant Sources:₹19.53
Total:₹22.73
Total Revenue:₹2,624.94

Formula

Revenue from Questionable & Non Compliant Sources

Total Revenue

≤ 0.03 or 3%

Calculation

₹22.73

₹2,624.94

= 0.9%

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.