Ethical Compliance

VST TILLERS TRACTORS

Revenue

5.3%

Debt

0%

Liquidity

4%

Revenue

Debt

Liquidity

5.3%

Non Compliant
Questionable
Compliant

Compliant

INR Crores

  Power Tillers
₹955.81

  Sale of Services
₹7.30

  Other Operating Revenue
₹4.93

  Other Income
₹6.40

Questionable

INR Crores

  Investment Gain
₹52.00

Non Compliant

INR Crores

  Interest Income
₹2.18

INR Crores

Revenue from Questionable Sources:₹52.00
Revenue from Non Compliant Sources:₹2.18
Total:₹54.19
Total Revenue:₹1,028.63

Formula

Revenue from Questionable & Non Compliant Sources

Total Revenue

≤ 0.03 or 3%

Calculation

₹54.19

₹1,028.63

= 5.3%

non-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.