Ethical Compliance

SEPC

Revenue

1.9%

Debt

20.6%

Liquidity

2.8%

Revenue

Debt

Liquidity

1.9%

Non Compliant
Questionable
Compliant

Compliant

INR Crores

  Revenue From Engineering and Construction Contracts
₹329.44

  Company’s Share in Profit of Integrated Joint Ventures
₹0.01

  Liabilities Written Back
₹0.39

Questionable

INR Crores

  Miscellaneous Income
₹4.78

Non Compliant

INR Crores

  Interest Income - Margin Money Deposits
₹2.80

  Interest Income on Income Tax Refund
₹3.17

INR Crores

Revenue from Questionable Sources:₹4.78
Revenue from Non Compliant Sources:₹5.97
Total:₹10.75
Total Revenue:₹560.98

Formula

Revenue from Questionable & Non Compliant Sources

Total Revenue

≤ 0.03 or 3%

Calculation

₹10.75

₹560.98

= 1.9%

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.