Ethical Compliance

UNITED SPIRITS.

Revenue

0.7%

Debt

0.2%

Liquidity

11.3%

Revenue

Debt

Liquidity

0.7%

Non Compliant
Questionable
Compliant

Compliant

INR Crores

  Interest income on fixed deposits
₹42.00

  Revenue from contracts with customer
₹25,956.00

  Other operating revenue
₹62.00

Questionable

INR Crores

  Other income
₹95.00

Non Compliant

INR Crores

  Interest income from statutory refund
₹88.00

INR Crores

Revenue from Questionable Sources:₹95.00
Revenue from Non Compliant Sources:₹88.00
Total:₹183.00
Total Revenue:₹26,243.00

Formula

Revenue from Questionable & Non Compliant Sources

Total Revenue

≤ 0.03 or 3%

Calculation

₹183.00

₹26,243.00

= 0.7%

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.