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Wipro Previous Years »

Standalone Balance Sheet ------------------- in Rs. Cr. -------------------
  Mar 21 Mar 20 Mar 19 Mar 18 Mar 17

  12 mths 12 mths 12 mths 12 mths 12 mths

EQUITIES AND LIABILITIES

Equity Share Capital 1,095.80 1,142.70 1,206.80 904.80 486.10

Total Share Capital 1,095.80 1,142.70 1,206.80 904.80 486.10
Reserves and Surplus 44,145.80 45,311.00 48,185.20 41,357.80 46,219.50
Total Reserves and Surplus 44,145.80 45,311.00 48,185.20 41,357.80 46,219.50
Total Shareholders Funds 45,241.60 46,453.70 49,392.00 42,262.60 46,705.60
NON-CURRENT LIABILITIES
Long Term Borrowings 14.10 25.10 22.00 72.40 1,146.30
Deferred Tax Liabilities [Net] 130.50 0.00 10.40 46.30 139.10
Other Long Term Liabilities 2,129.20 2,170.50 1,309.50 1,085.30 952.70
Long Term Provisions 88.50 213.30 119.60 168.80 373.30
Total Non-Current Liabilities 2,362.30 2,408.90 1,461.50 1,372.80 2,611.40
CURRENT LIABILITIES
Short Term Borrowings 5,791.20 5,001.90 5,052.20 4,647.70 5,018.60
Trade Payables 4,348.50 4,542.60 4,765.50 4,176.20 3,818.60
Other Current Liabilities 6,705.30 5,769.10 5,397.90 5,418.60 4,375.80
Short Term Provisions 1,287.40 1,130.20 929.00 793.40 626.90
Total Current Liabilities 18,132.40 16,443.80 16,144.60 15,035.90 13,839.90
Total Capital And Liabilities 65,736.30 65,306.40 66,998.10 58,671.30 63,156.90
ASSETS
NON-CURRENT ASSETS
Tangible Assets 6,578.70 5,863.30 3,874.20 3,802.60 3,755.50
Intangible Assets 709.40 776.10 526.80 564.40 606.70
Capital Work-In-Progress 1,848.00 1,873.50 2,112.70 1,290.60 694.10
Fixed Assets 9,136.10 8,512.90 6,513.70 5,657.60 5,056.30
Non-Current Investments 8,206.70 7,735.00 8,250.30 5,841.60 5,999.40
Deferred Tax Assets [Net] 47.40 433.30 391.00 452.00 235.20
Other Non-Current Assets 2,966.60 2,911.90 4,112.70 3,752.80 3,138.90
Total Non-Current Assets 20,356.80 19,593.10 19,267.70 15,704.00 14,429.80
CURRENT ASSETS
Current Investments 17,495.20 18,963.50 21,998.80 24,841.20 29,146.70
Inventories 91.00 174.10 340.30 294.30 355.90
Trade Receivables 8,046.20 9,257.00 10,648.60 9,502.00 8,129.90
Cash And Cash Equivalents 9,783.20 10,444.00 10,390.20 2,322.00 3,516.60
Short Term Loans And Advances 4,201.50 947.20 0.00 0.00 191.70
Other Current Assets 5,762.40 5,927.50 4,352.50 6,007.80 7,386.30
Total Current Assets 45,379.50 45,713.30 47,730.40 42,922.20 48,727.10
Total Assets 65,736.30 65,306.40 66,998.10 58,671.30 63,156.90
OTHER ADDITIONAL INFORMATION
CONTINGENT LIABILITIES, COMMITMENTS
Contingent Liabilities 1,999.00 2,693.50 2,618.90 16,696.10 15,729.00
CIF VALUE OF IMPORTS
EXPENDITURE IN FOREIGN EXCHANGE
Expenditure In Foreign Currency 21,329.50 22,949.10 23,036.20 20,783.10 21,291.00
REMITTANCES IN FOREIGN CURRENCIES FOR
DIVIDENDS
Dividend Remittance In Foreign Currency - - - - -
EARNINGS IN FOREIGN EXCHANGE
FOB Value Of Goods - - - 39,180.70 40,400.00
Other Earnings 46,344.70 46,079.40 44,458.40 - -
BONUS DETAILS
Bonus Equity Share Capital 1,094.34 1,141.18 1,205.19 885.67 475.82
NON-CURRENT INVESTMENTS
Non-Current Investments Quoted Market
- - - - -
Value
Non-Current Investments Unquoted Book
8,206.70 7,735.00 8,250.30 5,841.60 5,999.40
Value
CURRENT INVESTMENTS
Current Investments Quoted Market
13,138.20 13,546.10 14,201.80 15,289.10 10,467.50
Value
Current Investments Unquoted Book
4,357.00 5,417.40 7,797.00 9,552.10 18,679.20
Value

1. Trend Analysis of Fixed Assets

Fixed Assets
Year Fixed Assets
21-Mar 9,136.10
20-Mar 8,512.90
19-Mar 6,513.70
18-Mar 5,657.60
17-Mar 5,056.30
 Fixed Assets
10,000.00
9,000.00
8,000.00
7,000.00
6,000.00
5,000.00
4,000.00
3,000.00
2,000.00
1,000.00
0.00
21-Mar 20-Mar 19-Mar 18-Mar 17-Mar

Interpretation:

 The Fixed assets are increasing by every year is good for the company.
 The rate of fixed assets is increasing by the year, that means the company has expand its
business.
 It seems company has good future plans and also the company want to expand their
business, that is why they are investing in the fixed assets.
 Fixed assets are used in efficient manner, which is providing good profit to the company
every year.
 In year 2019-20, 2020-21 company has increased the rate with more margin and good profit
is achieved.

2. Trend Analysis of Current Assets

Current Assets
Year Fixed Assets
21-Mar 45,379.50
20-Mar 45,713.30
19-Mar 47,730.40
18-Mar 42,922.20
17-Mar 48,727.10
 Current Assets
50,000.00
49,000.00
48,000.00
47,000.00
46,000.00
45,000.00
44,000.00
43,000.00
42,000.00
41,000.00
40,000.00
16-Mar 18-Mar 20-Mar 22-Mar

Interpretation:

 The current assets are fluctuated every year.

 By year 2017 to 2018 it has dropped in a large amount.
 By year 2018 to 2019 it has again increased in a good number.
 In year 2019, 2020 & 2021 the current assets are going down, it means the company does
not have sufficient liquidity for the future plans.

3. Trend Analysis of Contingent Liabilities

Current Assets
Year Fixed Assets
21-Mar 1,999.00
20-Mar 2,693.50
19-Mar 2,618.90
18-Mar 16,696.10
17-Mar 15,729.00
 Contingent Liabilities
18,000.00
16,000.00
14,000.00
12,000.00
10,000.00
8,000.00
6,000.00
4,000.00
2,000.00
0.00
16-Mar 18-Mar 20-Mar 22-Mar

Interpretation:

 The rate of contingent liabilities is decrease in year 2018 to 2019.

 A little fluctuation is between year 2019 and 2020, and it again decrease in 2021.
 Contingent Liabilities are getting low after 2020 is a good direction for the comapy.

4. Trend Analysis of trade equity shareholders

Current Assets
Year Equity Share Capital
21-Mar 1,095.80
20-Mar 1,142.70
19-Mar 1,206.80
18-Mar 904.8
17-Mar 486.1
 Equity Share Capital
1,400.00

1,200.00

1,000.00

800.00

600.00

400.00

200.00

0.00
16-Mar 18-Mar 20-Mar 22-Mar

Interpretation:

 The equity shares are increasing in year between 2016, 2017, 2018 & 2019, because the
company has allocated the new shares.
 after year 2019 the amount of equity share is getting down because the company has not
allotted more new shares.

5. Trend Analysis of Non-Current Liabilities

Non-Current Liabilities
Year Non-Current Liabilities
21-Mar 2,362.30
20-Mar 2,408.90
19-Mar 1,461.50
18-Mar 1,372.80
17-Mar 2,611.40

Non-Current Liabilities
3,000.00

2,500.00

2,000.00

1,500.00

1,000.00

500.00

0.00
16-Mar 18-Mar 20-Mar 22-Mar
Interpretation:

 In year 2017 to 2018 the liabilities are getting low which is a good achievement for the
company.
 In year 2018 , 2019 2020 liabilities are increasing which means company has develop the
business and also purchasing is increased for raw material on credit basis.

6. Trend Analysis of Current Liabilities

Current Liabilities
Year Current Liabilities
21-Mar 2,362.30
20-Mar 2,408.90
19-Mar 1,461.50
18-Mar 1,372.80
17-Mar 2,611.40

Current Liabilities
20,000.00
18,000.00
16,000.00
14,000.00
12,000.00
10,000.00
8,000.00
6,000.00
4,000.00
2,000.00
0.00
16-Mar 18-Mar 20-Mar 22-Mar

Interpretation:

 Current liabilities are Increases in accounts payable indicate that a corporation acquired
products on credit to save money.
 Accounts payable, notes payable, accrued expenses, and current maturities of long-term
debt liabilities are all obligations that must be paid within a year.

7. Trend Analysis of Shareholders fund

Shareholder’s fund
Total Reserves and Total Shareholders’
Year Total Share Capital Surplus Funds
21-Mar 1,095.80 44,145.80 45,241.60
20-Mar 1,142.70 45,311.00 46,453.70
19-Mar 1,206.80 48,185.20 49,392.00
18-Mar 904.8 41,357.80 42,262.60
 17-Mar 486.1 46,219.50 46,705.60

Chart Title
50,000.00
45,000.00
40,000.00
35,000.00
30,000.00
25,000.00
20,000.00
15,000.00
10,000.00
5,000.00
0.00
21-Mar 20-Mar 19-Mar 18-Mar 17-Mar

Share holders fund Total Share Capital

Share holders fund Total Reserves and Surplus
Share holders fund Total Shareholders Funds

Interpretation:

 An increase in a company's total capital stock on its balance sheet is usually bad news for
stockholders because it implies the issuing of extra stock shares, diluting the value of current
shareholders' shares.
 The extra capital stock, on the other hand, may benefit investors by increasing returns on
equity through capital gains, greater dividend distributions, or both.
 The company is having reserves and surplus is that it allows organisations to withstand
future losses by using time of loss reserves to pay off present liabilities which is fluctuating
very slightly every year.
 The shareholders fund are increasing in year between 2016, 2017, 2018 & 2019, because the
company has allocated the new shares.

8. Trend Analysis of Non-Current Investments

Non-Current Investments
Year Non-Current Investments
21-Mar 8,206.70
20-Mar 7,735.00
19-Mar 8,250.30
18-Mar 5,841.60
17-Mar 5,999.40
 Non-Current Investments
9,000.00
8,000.00
7,000.00
6,000.00
5,000.00
4,000.00
3,000.00
2,000.00
1,000.00
0.00
16-Mar 18-Mar 20-Mar 22-Mar

Interpretation:

 Long-term investors, on the whole, are willing to take on more risk in exchange for larger
returns.
 The long non-current investments are gotten low in year 2018 and again it increased in year
2018.
 The investment gets fluctuated again a little after year 2019.
 A long-term investment is a stock, bond, real estate, or cash account that a corporation
intends to retain for at least a year.

9. Trend Analysis of Current Investments

Current Investments
Year Current Investments
21-Mar 17,495.20
20-Mar 18,963.50
19-Mar 21,998.80
18-Mar 24,841.20
17-Mar 29,146.70
 Current Investments
35,000.00

30,000.00

25,000.00

20,000.00

15,000.00

10,000.00

5,000.00

0.00
16-Mar 18-Mar 20-Mar 22-Mar

Interpretation:

 The rate of current investments is getting low every year.

 Short-term investments have lower rates of return, they are very liquid and allow investors
to withdraw funds immediately if necessary.
 Short-term investment value declines are directly reflected in a company's quarterly income
statement.

10. Trend Analysis of Application of funds

Application of funds
Deferred Total
Non-Current Current
Tax Assets Current
Year Investments Investments
Fixed Assets [Net] Assets
21-Mar 9,136.10 8,206.70 17,495.20 47.4 45,379.50
20-Mar 8,512.90 7,735.00 18,963.50 433.3 45,713.30
19-Mar 6,513.70 8,250.30 21,998.80 391 47,730.40
18-Mar 5,657.60 5,841.60 24,841.20 452 42,922.20
17-Mar 5,056.30 5,999.40 29,146.70 235.2 48,727.10

i. Non-Current In
 Application of funds
50,000.00
40,000.00
30,000.00
20,000.00
10,000.00
0.00
21-Mar 20-Mar 19-Mar 18-Mar 17-Mar

Application of Funds Fixed Assets

Application of Funds Non-Current Investments
Application of Funds Current Investments
Application of Funds Deferred Tax Assets [Net]
Application of Funds Total Current Assets

Interpretation:

 In year 2019-20, 2020-21 company has increased the rate with more margin and good profit
is achieved.
 The long non-current investments are gotten low in year 2018 and again it increased in year
2018.The investment gets fluctuated again a little after year 2019.
 The rate of current investments is getting low every year. Short-term investments have
lower rates of return, they are very liquid and allow investors to withdraw funds
immediately if necessary.
 In year 2019, 2020 & 2021 the current assets are going down, it means the company does
not have sufficient liquidity for the future plans.