Ethical Compliance

SPL INDUSTRIES

Revenue

4.7%

Debt

0%

Liquidity

13.2%

Revenue

Debt

Liquidity

4.7%

Non Compliant
Questionable
Compliant

Compliant

INR Crores

  Apparels & Accessories
₹150.33

  Other Operating Income
₹11.11

  Processing charges
₹37.81

  Other Income
₹1.69

Questionable

INR Crores

  Investment Gain
₹6.23

Non Compliant

INR Crores

  Interest Income
₹3.77

INR Crores

Revenue from Questionable Sources:₹6.23
Revenue from Non Compliant Sources:₹3.77
Total:₹10.00
Total Revenue:₹210.94

Formula

Revenue from Questionable & Non Compliant Sources

Total Revenue

≤ 0.03 or 3%

Calculation

₹10.00

₹210.94

= 4.7%

questionable

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.