KPIT cummins

Template
(All data is Millions INR, except per share information)
Date Mar-15 Mar-16 Mar-17 Mar-18 Mar-19 Mar-20 Mar-21
Year 2015 -A 2016 -A 2017 - A 2018 - A 2019 - A 2020 -A 2021 - E
Total Sales 4637.015 5834.527 7931.548 7316.407 10230.14 15000.12
Mar-22 Mar-23 Mar-24 Mar-25
2022 - E 2023 -E 2024 -E 2025 -E
KPIT cummins
Template
(All data is Millions INR, except per share information)
Date Mar-15 Mar-16 Mar-17 Mar-18 Mar-19 Mar-20 Mar-21
Year 2015 -A 2016 -A 2017 - A 2018 - A 2019 - A 2020 -A 2021 - E
Total Sales 4637.015 5834.527 7931.548 7316.407 10230.14 15000.12

Software Development Expenses 2883.676 3730.259 4467.204 4090.496 6599.341 7717.837

Other Expenses 1045.535 1371.302 1630.794 1611.479 2108.724 5116.525

Software Dev Exp as % of Sales

Other Exp as % of Sales

PBT 554.8559 601.637 777.8302 1026.451 1102.58 1785.897

Total Provision for Tax 51.75898 76.05324 119.6676 169.1425 154.8557 436.6821
Mar-22 Mar-23 Mar-24 Mar-25
2022 - E 2023 -E 2024 -E 2025 -E
KPIT cummins
Income Statement
(All data is Millions INR, except per share information)
Date Mar-15 Mar-16 Mar-17 Mar-18 Mar-19 Mar-20 Mar-21
Year 2015 -A 2016 -A 2017 - A 2018 - A 2019 - A 2020 -A 2021 - E

Overseas Sales 4,424 5,523 7,410 6,716 9,468

Domestic Sales 213 312 521 600 762
Total Sales 4,637 5,835 7,932 7,316 10,230 15,000

Software Development Expense 2,884 3,730 4,467 4,090 6,599 7,718

Gross Profit 1,753 2,104 3,464 3,226 3,631 7,282

Selling and Marketing Expenses 512 577 688 664 762

General and Administration Ex 533 794 943 948 1,346
Other Expenses 1,046 1,371 1,631 1,611 2,109 5,117
EBITDA 708 733 1,834 1,614 1,522 2,166

Depreciation / Amortization 121 255 436 308 411 445

EBIT 587 478 1,397 1,306 1,111 1,721

Interest Expense 45 75 45 27 13 73
EBT 542 403 1,352 1,279 1,098 1,648

Other Income 0 0 0 -
Interest Income 13 199 -574 -253 5 138
PBT 555 602 778 1,026 1,103 1,786

Total Provision for Tax 52 76 120 169 155 437

PAT Before Exceptional Item 503 526 658 857 948 1,349

Exceptional Item - Provision for 0 14 - - - -

PAT 503 512 658 857 948 1,349

Profit Share in Associate 35

Minority Interest 2 1 0 0 -2 31
PAT/Net Income 505 513 659 857 946 1,353

EPS
Basic 6.83 6.67 8.44 10.97 11.76 8.19
Diluted 5.47 6.55 8.41 10.80 11.35 8.08

Number of Shares
Basic 74 77 78 78 80 165
Diluted 92 78 78 79 83 167
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2022 - E 2023 -E 2024 -E 2025 -E
KPIT cummins
Template
(All data is Millions INR, except per share information)
Date Mar-15 Mar-16 Mar-17 Mar-18 Mar-19 Mar-20 Mar-21
Year 2015 -A 2016 -A 2017 - A 2018 - A 2019 - A 2020 -A 2021 - E
Total Sales 4637.015 5834.527 7931.548 7316.407 10230.14 15000.12

Net Block after CWIP 1772.05 1680.453 1510.327 1521.57 1580.709 1431.262
Purchase of fixed assets and Inta-918.2848 -359.7241 -493.2114 -237.8817 -469.3114 -608.9764
Proceeds from sale of fixed asse 2.703371 4.492435 -3.121651 0.943358 2.625863 6.042602
Depreciation / Amortization 121.2106 254.6834 436.4572 308.0374 411.2473 444.8574
Mar-22 Mar-23 Mar-24 Mar-25
2022 - E 2023 -E 2024 -E 2025 -E
 Mar-21 Mar-22 Mar-23 Mar-24 Mar-25
2021 - E 2022 - E 2023 -E 2024 -E 2025 -E
Interest Expense 147 12 343 217 498
Interest Income 168.8896 168.8896 168.8896 168.8896 168.8896
https://www.wallstreetmojo.com/average-collection-period/
Here is the information available to the accountant –

Net Credit Sales for the year – $150,000 150000

Accounts Receivables at the beginning of the year – $20,000 20000
Accounts Receivables at the end of the year – $30,000 30000
As an accountant, find out the collection period of BIG Company.

Accounts Receivable Turnover Ratio = Net Credit Sales / Average Accounts Receivable

Collection Period = 365 / Accounts Receivable Turnover Ratio

https://corporatefinanceinstitute.com/resources/knowledge/accounting/accounts-payable-turnover-ratio/
Date Mar-15 Mar-16 Mar-17 Mar-18 Mar-19 Mar-20 Mar-21
Year 2015 -A 2016 -A 2017 - A 2018 - A 2019 - A 2020 -A 2021 - E

Net Sales 4,637 5,835 7,932 7,316 10,230 15,000

Average Debtors 1,267 1,604 1,582 1,957 3,453
DTR 4.605 4.945 4.626 5.229 4.344
Average Collection Period 79.3 73.8 78.9 69.8 84.0

COGS 2,884 3,730 4,467 4,090 6,599 7,718

Avg. Creditors 526 1631 1896 1356 1696
CTR 7 3 2 5 5
Averge Payment Period 51 133 169 75 80
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2022 - E 2023 -E 2024 -E 2025 -E