PRESENTED BY: RASHMI KUJUR PRIYANKA KAHALIYA PUJA BHADANI PRATEEK BHANSALI SANKET VASAIKAR SAVAN PATEL

INTRODUCTION Software industries today have become backbone for any economy in the world. Some of brand names of the software companies are as follows- Wipro,Infosys, TCS, HCL, Microsoft, Accenture, Cognizant, IBM etc. There are strong signs that the IT industry will continue to grow across a range of industries. The rapid expansion of social computing which has seen the development of social media sites will continue to be a major factor influencing how the IT sector develops.

WIPRO:- Other new loan taken by Wipro from state bank are interest free. The other income of the company increase by 64.54%.

TCS:- Finance lease against the Fixed assets obtain under Finance lease agreement. Investment of the company has got down. Other income of the company decrease hugely is because of company unable to read the exchange market.

INFOSYS:- The company has entered into lease cum sale agreement to acquire curtain land [ Deferred income govt. grant on land use right]. Other income increase because of interest and dividend received.

We can see that all the three companies has fixed assests 53.85%,56.72% and 19.37% and there share capital are 90.76%,97.44% and 98.76% of total liabilities . This means that they have used less of their long term loan funds. Among the three Infosys has used least of their fixed assets out of share capital.
Among three companies Infosys has the working capital of 73.63% which is highest. This shows that there is excess of current assets over current liabilities which can easily be used for paying current liabilities and day to day expenses.

Among three companies TCS has maximum revenue of 99.13% and Wipro has maximum expenses of 81.8% and tax paid by INFOSYS is highest by 9.44%.
But among three companies INFOSYS has the highest profit for the year because it has the minimum expenses and the interest paid is NIL while TCS is making maximum revenue of 99.13%. But expenses being higher its profit for the year is less than INFOSYS.

Infosys
PAT and Depreciation Cash from Operation Cash & cash equivalent at the beginning of the period Cash & cash equivalent at the end of the period Net Change in cash Effect of Exchange Difference on Translation of Foreign Currency Cash & Cash Equivalent current yr Effect of Exchange Difference on Translation of Foreign Currency Cash & Cash Equivalent last yr 12,627.00 6,308.00 16,666.00 20,591.00 3,925.00 86.00 45.00

Wipro
6,752.50 4,448.60 5,203.30 6,232.80 934.30 297.20 80.40

TCS
14,841.25 7,008.35 1,548.59 1,993.49 325.81 (119.09) (30.28)

Cash Flow from Investing Activities Payment towards capital expenditure, acquition of business, disposablen of other business
Purchase of mutual fund and other investment Inter corporatedeposit placed this year

(147.00)
(1,958.00)

(339.80)
(1,174.50) )

(2,727.45)
(2,007.07) (16,937.99) (1,676.21) (286.00)

Inter corporatedeposit placed last year

Purchase of share from Minority Shareholders Investment in subsidiaries Cash Flow from Financing Activities
(2,322.00)

(229.16)
(452.60) (1,723.80) (3,955.09)

Liquidity Ratio Company TCS WIPRO INFOSYS

Year
Quick Ratio Current Ratio

2011
2.4 2.41

2012
2.43 2.45

2011
2.2 1.45

2012
2.48 1.92

2011
5.02 5.11

2012
4.6 4.68

Solvency Ratio Company Year Debt-equity Ratio TCS 2011

0.01

WIPRO 2012
0.01

INFOSYS 2012
0.22

2011
0.22

2011
0

2012
0

Activity Ratio Company Year Debtor Turnover Ratio TCS 2011

7.19

WIPRO 2012
5.59

INFOSYS 2012
4.61

2011
4.87

2011
6.81

2012
6.5

Profitability Ratio Company TCS WIPRO INFOSYS

Year
Net Profit Ratio

2011
25.44

2012
26.19

2011
17.96

2012
14.39

2011
24.31

2012
25.66

Profitability Ratio Company Year Operating Ratio TCS 2011

149.58

WIPRO 2012
198.54

INFOSYS 2012
107.16

2011
128.86

2011
442.13

2012
544.28

Profitability Ratio Company Year Earning Retention Ratio TCS 2011

57.73

WIPRO 2012
50.54

INFOSYS 2012
65.88

2011
72.76

2011
37.34

2012
60.32