Ethical Compliance

WESTLIFE FOODWORLD

Revenue

0.7%

Debt

10.5%

Liquidity

0.6%

Revenue

Debt

Liquidity

0.7%

Non Compliant
Questionable
Compliant

Compliant

INR Crores

  Other Income
₹3.08

  Beverages, Desserts, Others
₹734.88

  Food
₹1,633.34

  Other Income
₹22.67

Questionable

INR Crores

  Investment Gain
₹8.67

  Net gain on fair value changes
₹0.93

Non Compliant

INR Crores

  Interest Income
₹6.72

INR Crores

Revenue from Questionable Sources:₹9.60
Revenue from Non Compliant Sources:₹6.72
Total:₹16.32
Total Revenue:₹2,410.28

Formula

Revenue from Questionable & Non Compliant Sources

Total Revenue

≤ 0.03 or 3%

Calculation

₹16.32

₹2,410.28

= 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.