Consolidated Balance Sheet

Wipro TCS Infosys

Mar-17 Mar-16 Mar-17 Mar-16 Mar-17
EQUITIES AND LIABILITIES
SHAREHOLDER'S FUNDS
Equity Share Capital 486.10 494.1 197 197.04 1,144.00
Reserves and Surplus 51,184.10 44,194.50 86,017.00 65,163.52 67,838.00
Total Shareholders Funds 51,670.20 44,688.60 86,214.00 65,360.56 68,982.00
Minority Interest 239.1 222.4 366 502.23 0.00
NON-CURRENT LIABILITIES
Long Term Borrowings 1,961.10 1,736.10 71.00 82.53 0
Deferred Tax Liabilities [Net] 657.8 64.4 919 441.17 207
Other Long Term Liabilities 1,081.20 319.5 1,131.00 745.1 153
Long Term Provisions 424.1 463.2 39 277.28 0
Total Non-Current Liabilities 4,124.20 2,583.20 2,160.00 1,546.08 360
CURRENT LIABILITIES
Short Term Borrowings 11,674.10 10,265.00 200.00 112.96 0
Trade Payables 4,867.30 6,839.00 6,279.00 7,539.93 367
Other Current Liabilities 4,842.70 3,612.90 7,967.00 5,357.45 13,241.00
Short Term Provisions 1,564.40 2,531.90 66.00 8,965.17 405
Total Current Liabilities 22,948.50 23,248.80 14,512.00 21,975.51 14,013.00
Total Capital And Liabilities 78,982.00 70,743.00 103,252.00 89,384.38 83,355.00
ASSETS
NON-CURRENT ASSETS
Tangible Assets 6,066.70 5,807.20 10,057.00 10,606.61 9,751.00
Intangible Assets 1,592.20 10,199.10 47.00 119.35 776
Capital Work-In-Progress 737.7 380.6 1,541.00 1,671.20 1,365.00
Fixed Assets 8,396.60 16,386.90 11,645.00 12,397.16 11,892.00
Non-Current Investments 710.3 442.2 344 226.45 6,453.00
Deferred Tax Assets [Net] 309.8 221 2,828.00 822.94 540
Long Term Loans And Advances 2,089.70 3,476.60 5,623.00 10,395.48 6,054.00
Other Non-Current Assets 1,358.20 324.1 689 574.41 1,059.00
Total Non-Current Assets 25,092.20 20,850.80 22,726.00 26,316.99 29,650.00
CURRENT ASSETS
Current Investments 29,203.00 12,733.00 41,636.00 22,359.15 9,970.00
Inventories 391.5 539.1 21 16.27 0.00
Trade Receivables 9,484.60 10,239.00 28,035.00 24,069.71 12,322.00
Cash And Cash Equivalents 5,271.00 13,503.90 4,149.00 6,784.76 22,625.00
Short Term Loans And Advances 7,327.50 6,178.60 4,409.00 5,582.35 6,252.00
OtherCurrentAssets 2,212.20 6,698.60 2,276.00 4,255.15 2,536.00
Total Current Assets 53,889.80 49,892.20 80,526.00 63,067.39 53,705.00
Total Assets 78,982.00 70,743.00 103,252.00 89,384.38 83,355.00
 Consolidated Profit & Loss account
Infosys Wipro
Mar-16 Mar-17 Mar-16
INCOME
Revenue From Operations [Gross] 55,040.20 51,247.80
1,144.00 Less: Excise/Sevice Tax/Other Levies 0 0
56,682.00 Revenue From Operations [Net] 55,040.20 51,247.80
57,826.00 Other Operating Revenues 408.20 0.00
0.00 Total Operating Revenues 55,448.40 51,247.80
Other Income 2,546.70 2,848.70
0 Total Revenue 57,995.10 54,096.50
0 EXPENSES
126 Cost Of Materials Consumed 0.00 0.20
0 Purchase Of Stock-In Trade 2,556.00 3,054.90
126 Changes In Inventories Of FG,WIP And Stock-In Trade 141.10 -60.6
Employee Benefit Expenses 26,808.10 24,666.10
0 Finance Costs 518.30 548.40
386 Depreciation And Amortisation Expenses 2,310.00 1,358.50
7,601.00 Other Expenses 14,622.30 13,004.30
9,202.00 Total Expenses 46,955.80 42,571.80
17,189.00 Profit/Loss Before Tax 11,039.30 11,524.70
75,141.00 Tax Expenses-Continued Operations
Current Tax 2,650.10 2,613.60
Deferred Tax -128.7 -97.8
8,637.00 Total Tax Expenses 2,521.40 2,515.80
4,543.00 Profit/Loss After Tax And Before ExtraOrdinary Items 8,517.90 9,008.90
960 Profit/Loss From Continuing Operations 8,517.90 9,008.90
14,140.00 Profit/Loss For The Period 8,517.90 9,008.90
1,817.00 Equity Share Dividend 873.40 1,473.40
533
6,832.00
66
23,388.00

75
0
11,330.00
32,697.00
7,651.00
0
51,753.00
75,141.00
& Loss account
TCS Infosys
Mar-17 Mar-16 Mar-17 Mar-16

117,966.00 108,647.07 68,484.00 62,441.00

0 0.86 0.00 0.00
117,966.00 108,646.21 68,484.00 62,441.00
0.00 0.00 0.00 0.00
117,966.00 108,646.21 68,484.00 62,441.00
4,221.00 3,053.87 3,080.00 3,128.00
122,187.00 111,700.08 71,564.00 65,569.00

0.00 0.00 0.00 0.00

2,808.00 27,401.80 5,430.00 5,584.00
0.00 0.00 0.00 0.00
61,621.00 41,769.08 37,659.00 34,418.00
32.00 19.83 0.00 0.00
1,987.00 1,947.96 1,703.00 1,266.00
21,226.00 8,885.54 6,791.00 5,319.00
87,674.00 80,024.21 51,583.00 46,587.00
34,513.00 31,675.87 19,981.00 18,982.00

8,341.00 7,499.67 5,653.00 5,315.00

-79.00 -117.23 -55 -14
8,156.00 7,300.93 5,598.00 5,301.00
26,357.00 24,374.94 14,383.00 13,681.00
26,357.00 24,374.94 14,383.00 13,681.00
26,357.00 24,374.94 14,383.00 13,681.00
9,162.00 8,571.38 6,952.00 5,542.00
 Ratio Analysis
Wipro TCS Infosys
2017 2016 2017 2016 2017 2016
Liquidity Ratios
Current Ratio 2.35 2.15 5.55 2.87 3.83 3.01
Quick/Acid test ratio 2.33 2.12 5.55 2.87 3.83 3.01
Cash ratio 0.23 0.58 0.29 0.31 1.61 1.90
Inventory Turnover Ratio 6.89 5.55 133.71 1684.19 0.00 0.00
Debtors TURNOVER Ratio 5.80 5.01 4.21 4.51 5.56 5.51
Creditors Turnover Ratio 0.53 0.45 0.45 3.63 14.80 14.47
Asset Turnover Ratio 0.70 0.72 1.14 1.22 0.82 0.83
Capital Structure Ratio
Debt-Equity Ratio 0.26 0.27 0.00 0.00 0.00 0.00
Debt-Asset Ratio 0.17 0.17 0.00 0.00 0.00 0.00
Equity-Asset Ratio 0.65 0.63 0.83 0.73 0.83 0.77
Interest Coverage Ratio 22.30 22.02 1079.53 1598.37 0.00 0.00
Dividend Coverage Ratio 9.75 6.11 2.88 2.84 2.07 2.47
Profitability Ratio
Gross Profit Margin 95.10% 94.16% 97.62% 74.78% 92.07% 91.06%
Operating Profit Ratio 21.00% 23.56% 29.28% 29.17% 29.18% 30.40%
Pre Tax Profit Ratio 20.06% 22.49% 29.26% 29.16% 29.18% 30.40%
Net Profit Margin 15.48% 17.58% 22.34% 22.44% 21.00% 21.91%

Return on Investment
Return on Capital Employed 21.55% 26.01% 40.04% 48.43% 28.97% 32.83%
Return on asset 2.92% 1.92% 1.92% 2.18% 2.04% 1.68%
Return on Equity 16.49% 20.16% 30.57% 37.29% 20.85% 23.66%