PROFIT & LOSS ACCOUNT OF WIPRO (in Rs. Cr.

) 22-Mar 21-Mar 20-Mar 19-Mar

12 mths 12 mths 12 mths 12 mths
INCOME
REVENUE FROM OPERATIONS [GROSS] 59,574.40 50,299.40 50,387.70 48,029.80
Less: Excise/Sevice Tax/Other Levies 0 0 0 0
REVENUE FROM OPERATIONS [NET] 59,574.40 50,299.40 50,387.70 48,029.80
TOTAL OPERATING REVENUES 59,574.40 50,299.40 50,407.00 48,123.80
Other Income 4,706.10 2,382.90 2,476.60 2,568.60
TOTAL REVENUE 64,280.50 52,682.30 52,883.60 50,692.40
EXPENSES
Cost Of Materials Consumed 0 0 0 0
Purchase Of Stock-In Trade 488.8 587.9 798.3 1,142.00
Operating And Direct Expenses 14,109.60 10,675.40 12,378.40 12,505.10
Changes In Inventories Of FG,WIP And Stock-In Trade -6.4 34.5 159.9 -55.3
Employee Benefit Expenses 31,542.40 26,467.30 26,171.80 23,808.50
Finance Costs 367.4 402.6 535.2 524.9
Depreciation And Amortisation Expenses 1,485.70 1,349.30 1,141.10 934.3
Other Expenses 1,028.80 480.5 691.2 1,962.40
TOTAL EXPENSES 49,016.30 39,997.50 41,875.90 40,821.90
PROFIT/LOSS BEFORE EXCEPTIONAL, EXTRAORDINARY ITEM 15,264.20 12,684.80 11,007.70 9,870.50
Exceptional Items 0 0 0 0
PROFIT/LOSS BEFORE TAX 15,264.20 12,684.80 11,007.70 9,870.50
TAX EXPENSES-CONTINUED OPERATIONS
Current Tax 3,194.10 2,243.00 2,206.70 2,272.50
Less: MAT Credit Entitlement 0 0 0 0
Deferred Tax -65.2 380.9 120.3 -16
Tax For Earlier Years 0 0 0 0
TOTAL TAX EXPENSES 3,128.90 2,623.90 2,327.00 2,256.50
PROFIT/LOSS AFTER TAX AND BEFORE EXTRAORDINARY IT 12,135.30 10,060.90 8,680.70 7,614.00
PROFIT/LOSS FROM CONTINUING OPERATIONS 12,135.30 10,060.90 8,680.70 7,614.00
PROFIT/LOSS FOR THE PERIOD 12,135.30 10,060.90 8,680.70 7,614.00
OTHER ADDITIONAL INFORMATION
EARNINGS PER SHARE
Basic EPS (Rs.) 22.2 17.81 14.88 12.67
Diluted EPS (Rs.) 22.14 17.77 14.84 12.67
VALUE OF IMPORTED AND INDIGENIOUS RAW MATERIALS STORES, SPARES AND LOOSE TOOLS
Imported Raw Materials 0 0 0 0
Indigenous Raw Materials 0 0 0 0
STORES, SPARES AND LOOSE TOOLS
Imported Stores And Spares 0 0 0 0
Indigenous Stores And Spares 0 0 1,142.70 0
DIVIDEND AND DIVIDEND PERCENTAGE
Equity Share Dividend 3,289.10 547.8 688.7 545.4
Tax On Dividend 0 0 0 0
Equity Dividend Rate (%) 300 50 50 50
 18-Mar
12 mths Total Revenue Total Op Revenue
5 yrs 267,728.40 253,114.60
44,710.00 4 yrs 220,538.80 208,404.60
0 3 yrs 169,846.40 160,280.80
44,710.00
44,710.00 CAGR
2,479.60 5 yrs 6.4%
47,189.60 4 yrs 2.79%
3 yrs 3.87%
0
1,469.60
0 Years 2022 2021 2020 2019
57.7 TOTAL REVENUE 64,280.50 52,682.30 52,883.60 50,692.40
21,756.20 Trend revenue 136.21751402851 111.639640937834 112.066218 107.422822
384.3 Purchase Of Stock- 488.8 587.9 798.3 1,142.00
1,014.80 Trend Purchase 33.260751224823 40.0040827436037 54.32090365 77.70821992
12,472.70 EBE 31,542.40 26,467.30 26,171.80 23,808.50
37,155.30 Trend EBE 144.98120076116 121.65405723426 120.2958237 109.4331731
10,034.30 Finance Cost 367.4 402.6 535.2 524.9
0 Trend FC 95.60239396305 104.761904761905 139.2661983 136.5860005
10,034.30 Depn & Amortn 1,485.70 1,349.30 1,141.10 934.3
Trend Depn 146.40323216397 132.962160031533 112.4458021 92.06740244
2,434.50 Other Exps 1,028.80 480.5 691.2 1,962.40
0 Trend OE 8.2484145373496 3.85241367145847 5.54170308 15.7335621
-123 TOTAL EXPENSES 49,016.30 39,997.50 41,875.90 40,821.90
0 Trend Total Exps 131.92276741138 107.649514335774 112.7050515 109.8683095
2,311.50 Current Tax 3,194.10 2,243.00 2,206.70 2,272.50
7,722.80 Trend Tax 131.20147874307 92.1339084000822 90.64284247 93.34565619
7,722.80 Profit 12,135.30 10,060.90 8,680.70 7,614.00
7,722.80 Trend Profit 157.13601284508 130.275288755374 112.4035324 98.59118454

16.26
16.23

0
0

0
0

452.5
92.1
50
 2018
47,189.60
100
1,469.60
100
21,756.20
100
384.3
100
1,014.80
100
12,472.70
100
37,155.30
100
2,434.50
100
7,722.80
100
 Wipro
Annual Mar-22 Mar-21 Mar-20 Mar-19 Mar-18
Sales 79,312 61,934 61,137 59,018 54,487
Other Income 2,061 2,390 2,725 2,613 2,548
Total Income 81,373 64,325 63,862 61,632 57,035
Total Expenditure 65,705 49,926 50,880 49,348 46,211
EBIT 15,667 14,398 12,981 12,284 10,824
Interest 532 508 732 737 583
Tax 2,897 3,034 2,480 2,524 2,239
Net Profit 12,237 10,855 9,768 9,022 8,002

TCS
Annual Mar-22 Mar-21 Mar-20 Mar-19 Mar-18
Sales 191,754 164,177 156,949 146,463 123,104
Other Income 4,018 3,134 4,592 4,311 3,642
Total Income 195,772 167,311 161,541 150,774 126,746
Total Expenditure 143,301 122,914 118,369 109,013 92,602
EBIT 52,471 44,397 43,172 41,761 34,144
Interest 784 637 924 198 52
Tax 13,238 11,198 9,801 10,001 8,212
Net Profit 38,449 32,562 32,447 31,562 25,880

Infosys
Annual Mar-22 Mar-21 Mar-20 Mar-19 Mar-18
Sales 121,641 100,472 90,791 82,675 70,522
Other Income 2,295 2,201 2,803 2,882 3,193
Total Income 123,936 102,673 93,594 85,557 73,715
Total Expenditure 93,626 75,850 71,417 64,516 53,374
EBIT 30,310 26,823 22,177 21,041 20,341
Interest 200 195 170 0 0
Tax 7,964 7,205 5,368 5,631 4,241
Net Profit 22,146 19,423 16,639 15,410 16,100

HCL Tech
Annual Mar-22 Mar-21 Mar-20 Mar-19 Mar-18
Sales 85,651 75,379 70,676 60,427 50,569
Other Income 1,067 927 589 943 1,217
Total Income 86,718 76,306 71,265 61,370 51,786
Total Expenditure 69,447 59,942 56,780 48,574 40,706
EBIT 17,271 16,364 14,485 12,796 11,080
Interest 319 511 505 174 69
Tax 3,428 4,684 2,923 2,502 2,302
Net Profit 13,524 11,169 11,057 10,120 8,709
 TECH Mahindra
Annual Mar-22 Mar-21 Mar-20 Mar-19 Mar-18
Sales 44,646 37,855 36,867 34,742 30,772
Other Income 1,112 787 1,192 534 1,416
Total Income 45,758 38,642 38,060 35,276 32,189
Total Expenditure 38,146 32,516 32,804 29,534 27,148
EBIT 7,611 6,125 5,255 5,741 5,041
Interest 162 174 191 133 162
Tax 1,822 1,599 1,160 1,254 1,092
Net Profit 5,627 4,351 3,902 4,354 3,786
 CAGR Trend 2018 2019 2020
5 yrs 7.37% Trend Revenue 100 108.06 111.97
4 yrs 3.05% Trend Expenditure 100 106.79 110.10
3 yrs 3.84% Trend EBIT 100 113.49 119.93
2 yrs 3.95% Trend Net Profit 100 112.75 122.07

CAGR Trend 2018 2019 2020

5 yrs 9.08% Trend Revenue 100 118.96 127.45
4 yrs 7.19% Trend Expenditure 100 117.72 127.83
3 yrs 8.42% Trend EBIT 100 122.31 126.44
2 yrs 9.07% Trend Net Profit 100 121.96 125.37

CAGR Trend 2018 2019 2020

5 yrs 10.95% Trend Revenue 100 116.06 126.97
4 yrs 8.64% Trend Expenditure 100 120.88 133.80
3 yrs 8.28% Trend EBIT 100 103.44 109.03
2 yrs 7.73% Trend Net Profit 100 95.71 103.35

CAGR Trend 2018 2019 2020

5 yrs 10.86% Trend Revenue 100 118.51 137.61
4 yrs 10.18% Trend Expenditure 100 119.33 139.49
3 yrs 11.23% Trend EBIT 100 115.49 130.73
2 yrs 8.86% Trend Net Profit 100 116.20 126.96
 CAGR Trend 2018 2019 2020
5 yrs 7.29% Trend Revenue 100 109.59 118.24
4 yrs 4.67% Trend Expenditure 100 108.79 120.83
3 yrs 5.74% Trend EBIT 100 113.89 104.25
2 yrs 4.69% Trend Net Profit 100 115.00 103.06
 2021 2022
112.78 142.67
108.04 142.18
133.02 144.74
135.65 152.92

2021 2022
132.00 154.46
132.73 154.75
130.03 153.68
125.82 148.57

2021 2022
139.28 168.13
142.11 175.41
131.87 149.01
120.64 137.55

2021 2022
147.35 167.45
147.26 170.61
147.69 155.88
128.25 155.29
 2021 2022
120.05 142.15
119.77 152.86
121.50 150.98
114.92 148.63
 CURRENT RATIO = CURRENT ASSET / CURRENT LIABLITIES
WIPRO TCS INFOSYS HCL TECH TECH MAHINDRA
2018 2.86 4.85 3.78 3.29 2.85
2019 2.96 4.18 3.00 2.93 2.28
2020 2.78 3.30 2.88 1.69 3.16
2021 2.50 2.92 2.74 2.77 3.36
2022 2.23 2.49 2.10 2.97 2.56

WORKING CAPITAL = CURRENT ASSET - CURRENT LIABILITIES

WIPRO TCS INFOSYS HCL TECH TECH MAHINDRA
2018 27931.4 54164 32428 10755 9315
2019 31585.8 60136 30793 12328 10072.6
2020 29269.5 55168 28600 9589 12329.3
2021 27247.1 54635 30660 17695 14058.9
2022 28598.5 56291 27461 17844 10328.6

QUICK RATIO = CURRENT ASSET - INVENTORIES/ CURRENT LIABILITIES

WIPRO TCS INFOSYS HCL TECH TECH MAHINDRA
2018 2.84 4.85 3.78 3.28 2.85
2019 2.94 4.18 3.00 2.93 2.28
2020 2.77 3.30 2.88 1.69 3.16
2021 2.50 2.92 2.74 2.76 3.36
2022 2.23 2.48 2.10 2.97 2.56

ACID TEST RATIO = CURRENT ASSET - INVENTORIES - TRADE RECEIVABLES/CURRENT LIABILITIES

WIPRO TCS INFOSYS HCL TECH TECH MAHINDRA
2018 2.21 3.51 2.74 2.13 1.84
2019 2.28 2.91 2.13 1.95 1.52
2020 2.21 2.10 1.86 1.15 2.07
2021 2.05 2.03 1.81 2.24 2.49
2022 1.83 1.70 1.34 1.74 1.10