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EXPENSES
Purchases of stock-in-trade 11,420 14,696
Changes in inventories of finished goods and stock-in-trade 23 -553 577
Employee benefits expense 24 238,085 217,562
Finance costs 25 5,249 3,843
Depreciation and amortisation expense 9,343 10,148
Sub-contracting / technical fees / third party application 89,225 78,623
Travel 15,005 14,607
Facility expenses 14,598 13,397
Communication 3,698 4,136
Legal and professional charges 2,525 3,078
Marketing and brand building 2,304 2,596
Other expenses 26 17,320 8,290
Total Expenses 408,219 371,553
Profit before tax (EBIT) 98,705 100,343
Current liabilities
Financial liabilities
Trade payables 2.12 1,604
Other financial liabilities 2.11 8,528
Other current liabilities 2.13 3,335
Provisions 2.14 505
Income tax liabilities (net) 2.15 1,458
Total current liabilities 15,430
2019 2018
Profit before tax 19,927 19,908
Capital Employed 63,500 64,215
Return on Capital Employed 31.3811 31.0021
2017-MAR
(b) Return on equity shareholder's fund
2019 2018
Profit for the period (PAT) 14,702 16,155
Equity shareholder's fund 62,711 63,502
Return on equity shareholder's fund
23.44405 25.44014
Activity Ratio
Fixed Asset Turnover Ratio
(a) 2019 2018
total sales 73,107 61,941
total fixed assets 32,707 31,787
Fixed assets turnover ratio 2.23521 1.948627
106871
Market Ratio
(a) Earning per-share 2019 2018
769 PAT 14,702 16,155
138.97399 No. of equity shares 436,82,12,119
453,26,87,604
EPS 33.72018 35.66225
2018-19
76140
480298 (b) Price to Earning ratio 2019 2018
15.852658 market price per share 744 566
738 269
5,540 5,056
2,972 2,349
436 350
1,976 3,762
11,662 11,786
ASED ON SALES
- -
46,052 43,413
19,908 18,938
4,003 5,068
-250 52
16,155 13,818
D ON INVESTMENT
2017
18,938
32,203
47,682
11,786
68,099
2017
18,938
68,099
27.80951
2017
13,818
68,017
20.31551
2017
59,289
32,203
1.841102
2017
13,818
229,71,59,670
60.07826
2017
511
60.08
8.50749
2017
13
60.08
21.43808
1. Earning per ratio
2016-17 2017-18 2018-19
Net profit
after tax
and 81617 77228 76140
interest (in 80
millions)
70
No. of 60
equity
50
shares:
Basic 2428.5 4750 6007.4 40
Ratio 30
Basic EPS 33.61 16.26 12.67
20
wipro
10
2016-17 2017-18 2018-19
0
WIPRO 33.61 16.26 12.67 2016-17
INFOSYS LTD INFOSYS 60.16 71.28 33.66
2016-17 2017-18 2018-19
Basic EPS
60.16 71.28 33.66
infosys
Market
price per 193.39 211 254.8
share
Diluted
EPS 33.5 16.23 12.64 2016-17 2017-18 2018-19
INFOSYS LTD
2016-17 2017-18 2018-19
(P/E) 8.5 15.869 22.05
ratio
EARNING PER SHARE
80
70
60
50
40
30
20
10
0
2016-17 2017-18 2018-19
WIPRO INFOSYS
P/E RATIO
25
20
15
10
0
2016-17 2017-18 2018-19
WIPRO INFOSYS
2017-18 2018-19
WIPRO LTD. 2.838074 2.935353
INFOSYS LTD. 3.74215 2.95807
QUICK RATIO
4
3.5
3
2.5
2
1.5
1
0.5
0
WIPRO LTD. INFOSYS LTD.
2017-18 2018-19
2017-18 2018-19
WIPRO LTD. 2.857647 2.956431
INFOSYS LTD. 3.78066 2.99566
CURRENT RATIO
2017-18 2018-19
4
3.5
3
2.5
2
1.5
1
0.5
0
WIPRO LTD. INFOSYS LTD.
2016-17 2017-18 2018-19
WIPRO LTD 17.88 17.27 15.85
INFOSYS LTD. 23.30618 26.08127 20.11025
NP RATIO
WIPRO LTD INFOSYS LTD.
30
25
20
15
10
5
0
2016-17 2017-18 2018-19
25
20
15
10
5
0
2016-17 2017-18 2018-19
RETURN ON CAPITAL
EMPLOYED
WIPRO LTD INFOSYS LTD.
40
30
20
10
0
2016-17 2017-18 2018-19
30
RETURN ON EQUITY
SHAREHOLDERS FUND
25
WIPRO LTD INFOSYS LTD.
20
15
10
0
201 201 201
2017-18 2018-19
WIPRO LTD 0.72 0.74
INFOSYS LTD. 0.84 0.79
PROPRIETORY RATIO
2017-18 2018-19
0.85
0.8
0.75
PROPRIETORY RATIO
2017-18 2018-19
0.85
0.8
0.75
0.7
0.65
WIPRO LTD INFOSYS LTD.
PROFIT & LOSS A/C
Column1 Mar-19
INCOME
Revenue from operations 20 480,298
Other operating income 940
Other income 22 25,686
Total Income 506,924
EXPENSES
Purchases of stock-in-trade 11,420
Changes in inventories of finished goods and stock-in-trade 23 -553
Employee benefits expense 24 238,085
Finance costs 25 5,249
Depreciation and amortisation expense 9,343
Sub-contracting / technical fees / third party application 89,225
Travel 15,005
Facility expenses 14,598
Communication 3,698
Legal and professional charges 2,525
Marketing and brand building 2,304
Other expenses 26 17,320
Total expenses 408,219
Profit before tax 98,705
Tax expense
Current tax 19 22,725
Deferred tax 19 -160
Total tax expense 22,565
Profit for the year 76,140
Other comprehensive income (OCI)
Items that will not be reclassified to profit or loss:
Defined benefit plan actuarial gains/(losses) 24 169
Net change in fair value of financial instruments through OCI 18 -1,473
Income tax relating to items that will not be reclassified to profit or loss 19 34
Items that will be reclassified to profit or loss:
Net change in time value of option contracts designated as cash flow hedges 18 579
Net change in intrinsic value of option contracts designated as cash flow hedges 18 1,014
Net change in fair value of forward contracts designated as cash flow hedges 18 1,567
Net change in fair value of financial instruments through OCI -8
Income tax relating to items that will be reclassified to profit or loss 19 -636
Total other comprehensive (loss)/ income for the year, net of taxes 1,246
Total comprehensive income for the year 77,386
Earnings per equity share: (Equity shares of par value ` 2 each) 27
Basic 12.67
Diluted 12.64
Number of shares
Basic 6,007,376,837
Diluted 6,022,304,367
Mar-18 19-Mar 18-Mar
OM OPERATION*100
PROFIT & LOSS A/C
Particulars Mar-19 Mar-18
INCOME
Revenue from operations 20 480,298 447,100
Other operating income 21 940 0
Other income 22 25,686 24,796
Total Income 506,924 471,896
EXPENSES
Purchases of stock-in-trade 11,420 14,696
Changes in inventories of finished goods and stock-in-trad -553 577
Employee benefits expense 24 238,085 217,562
Finance costs 25 5,249 3,843
Depreciation and amortisation expense 9,343 10,148
Sub-contracting / technical fees / third party application 89,225 78,623
Travel 15,005 14,607
Facility expenses 14,598 13,397
Communication 3,698 4,136
Legal and professional charges 2,525 3,078
Marketing and brand building 2,304 2,596
Other expenses 26 17,320 8,290
Total expenses 408,219 371,553
Profit before tax 98,705 100,343
Tax expense
Current tax 19 22,725 24,345
Deferred tax 19 -160 -1,230
Total tax expense 22,565 23,115
Profit for the year 76,140 77,228
Other comprehensive income (OCI)
Items that will not be reclassified to profit or loss:
Defined benefit plan actuarial gains/(losses) 24 169 746
Net change in fair value of financial instruments through -1,473 -1,760
Income tax relating to items that will not be reclassified to 34 160
Items that will be reclassified to profit or loss:
Net change in time value of option contracts designated a 579 2
Net change in intrinsic value of option contracts designat 1,014 -95
Net change in fair value of forward contracts designated 1,567 -7,368
Net change in fair value of financial instruments through O -8 -663
Income tax relating to items that will be reclassified to prof -636 1,678
Total other comprehensive (loss)/ income for the year, net 1,246 -7,300
Total comprehensive income for the year 77,386 69,928
Earnings per equity share: (Equity shares of par value ` 2 each) 27
Basic 12.67 12.19
Diluted 12.64 12
Number of shares
Basic 6,007,376,837 6,333,391,200
Diluted 6,022,304,367 6,344,482,633
Amt. inc/dec % inc/dec
33,198 7.4251845225
890 3.5892885949
35,028 7.4228219777
0
-3,276 -22.291780076
-1,130 -195.84055459
20,523 9.4331730725
1,406 36.58600052
-805 -7.9325975562
10,602 13.484603742
398 2.7247210242
1,201 8.9646935881
-438 -10.589941973
-553 -17.966211826
-292 -11.24807396
9,030 108.92641737
36,666 9.8683095009
-1,638 -1.632400865
0
-1,620 -6.6543438078
1,070 -86.991869919
-550 -2.3794073113
-1,088 -1.4088154555
0
0
-577 -77.345844504
287 -16.306818182
-126 -78.75
0
577 28850
1,109 -1167.3684211
8,935 -121.26764387
655 -98.793363499
-2,314 -137.9022646
8,546 -117.06849315
7,458 10.665255692
0
0 3.9376538146
0 3.8619556286
0
-326,014,363 -5.1475481729
-322,178,266 -5.0780857106
BALANCESHEET
BALANCESHEET
250000
L&T
1669 28996.65 8,707.02 1,475.10 4,713.50
InfoTech 200000
150000
MphasiS 984.6 18346.93 3,434.02 769.43 3,501.94
100000
50000
0
Infosys Wipro HCL
tech