Ethical Compliance
SAPPHIRE FOODS INDIA
Sector:
Consumer Cyclical
Industry:
Restaurants
Market Cap Class:
medium
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.