Ethical Compliance

SMS PHARMACEUTICALS.

SMS PHARMACEUTICALS.

Revenue

0.4%

Debt

27.2%

Liquidity

3.5%

Revenue

Debt

Liquidity

0.4%

Non Compliant
Questionable
Compliant

Compliant

INR Crores

  Export Incentives
₹4.86

  Revenue From Sales
₹507.19

  Revenue From Services
₹7.83

  Net Gain on Foreign Exchange 257.95
₹2.58

Questionable

INR Crores

  )miscellaneous Income
₹2.06

Non Compliant

INR Crores

  Interest Income
₹0.56

INR Crores

Revenue from Questionable Sources:₹2.06
Revenue from Non Compliant Sources:₹0.56
Total:₹2.62
Total Revenue:₹709.26

Formula

Revenue from Questionable & Non Compliant Sources

Total Revenue

≤ 0.03 or 3%

Calculation

₹2.62

₹709.26

= 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.