ANALYSIS

OF
FINANCIAL STATEMENTS
OF
1- TATA CONSULTANCY SERVICES
AND Prepared By:-
Kartik Dhingra
2- MARUTI SUZUKI Purbali Das
Ravi Trivedi
Esita Chakrabarty
Amulya Kasaudhan
Ayushi Saha
COMPANY INFORMATION.
• Tata Consultancy Services Limited (TCS) is an Indian Multinational information technology
(IT) service and consulting company.
• TCS Was Founded In 1968.
• It Is A Subsidiary Of TATA GROUP And Operates In 149 Location Across 46 countries.
• TCS Is The Largest Indian Company By Market Capitalization.
• TCS Is Now Placed Among The Most Valuable IT Service Brand Worldwide.

• Maruti Suzuki India Limited, formerly known as Maruti Udyog Limited, is an

automobile manufacturer in India.
• It is a 56.21% owned subsidiary of the Japanese car and motorcycle
manufacturer Suzuki Motor Corporation. 
• It Was Founded In 1981.
• As of July 2018 , it had a market share of 53% of the Indian Passenger Car
Market.
 Revenue From Operations.

Revenue of TCS comes from the Consultancy Services and Sales Of Equipment's and
ANALYSIS: Software License Whereas Revenue Of Maruti Comes From Sales Of Vehicles And
Auto Parts.
 Other Income.

Other Income Of Maruti.

Interest On:
Other Income Of TCS. • Bank Deposits.
• Income Tax Refund.
• Interest Income. • Advance To Vendors
• Dividend Income.
• Rent Income. Dividend From Equity
• Other Income. Investments.
• Net Gain On Disposal Of
Property, Plant& Equipment's. Other Gains And Losses.
• Gain On Sales Of Investment.
• Net Foreign Exchange Gains

Other Income Of TCS Comes From Interest , Dividend, Rent Income, Other
Income. Whereas Other Income Of Maruti Comes From The Interest on
ANALYSIS: Bank deposits, dividend from equity investments and gain on sales of
Investments.
 Employee Benefit Expenses.

Employee Benefit Expenses Of TCS. Employee Benefit Expenses Of Maruti.

• Salaries And Wages.
• Salaries And Allowances. • Contribution To Provident Fund.
• Staff Welfare Expenses. • Staff Welfare Expenses.

Employee Benefit Expenses Of TCS Consists of Salaries , and Staff

Welfare Expenses Whereas Employee Benefit Expenses Of Maruti
Analysis: consists of Salaries , Wages, Contribution to Provident Fund And
Staff Welfare Expenses.
 Other Expenses

Other Expenses Of Maruti:

Other Expenses Of TCS :
• Power And Fuel.
• Rent.
• Fees To External Consultants.
• Insurance.
• Facility Expenses.
• Rates , Taxes and Fees.
• Travel Expenses.
• Royalty.
• Communication Expenses.
• Transportation.
• Bad Debts.
• Corporate Social Responsibility
Expenses.

Other Expenses Of TCS Consists Of Facility Expenses Travel

Analysis: Expenses , Communication Expenses And Bad Debts Whereas
Other Expenses of Maruti Consists Of Taxes , Fees, Rent,
Transportation, CSR Expenses.
 NON-CURRENT- ASSETS

ASSETS: ASSETS:
Non- Current Assets. Non- Current Assets.
a) Property, Plant And Equipment's. a) Property, Plant And Equipment's.
b) Capital Work In Progress. b) Capital Work In Progress.
c) Intangible Assets. c) Intangible Assets.
d) Financial Assets d) Financial Assets
I. Investments. I. Investments.
II. Trade Receivables. II. Loans.
e) Income Tax Assets. e) Other Non Current Assets.
f) Deferred Tax Assets.
g) Other Non Current Assets.

Non Current Assets of TCS Consists Of Trade Receivables, Deferred Tax

Analysis: Assets. Whereas Non Current Assets Of Maruti Consists Of Intangible Assets ,
Loans , etc.
 CURRENT ASSETS

Current Assets Of TCS. Current Assets Of Maruti :

a) Inventories. a) Inventories.
b) Financial Assets. b) Financial Assets.
i. Investments. I. Investments.
ii. Cash And Cash Equivalents. II. Loans.
iii. Trade Receivables. III. Other Financial Assets.
c) Other Current Assets. c) Current Tax Assets
d) Other Current Assets.

CURRENT ASSETS OF TCS CONSISTS OF INVENTORIES, FINANCIAL

ANALYSIS: ASSETS AND OTHER ASSETS. WHEREAS CURRENT ASSETS OF
MARUTI CONSISTS OF INENTORIES, FINANCIAL ASSETS AND CURRENT
TAX ASSETS.
 EQUITY AND NON CURRENT
LIABILITIES

Equity And Liabilities.

Equity And Liabilities. Equity.
Equity. a) Share Capital.
a) Share Capital. b) Other Equity.
b) Other Equity. Total Equity
Total Equity Liabilities.
Liabilities. Non – Current Liabilities.
Non – Current Liabilities. c) Financial Liabilities.
c) Financial Liabilities. i. Borrowings.
i. Borrowings. ii. Other Financial Liabilities.
ii. Other Financial Liabilities. b) Deferred Tax Liabilities.
b) Unearned Revenues. c) Other Non Current
c) Provisions. Liabilities
d) Other Non Current Liabilities.

Non Current Liabilities of TCS Consists Of Borrowings, Unearned Revenues

Analysis: and Provisions Whereas Non Current Liabilities Of Maruti Consists Of
Provisions and other Non Current Liabilities.
 CURRENT LIABILITIES

Current Liabilities. Current Liabilities.

a) Financial Liabilities. a) Financial Liabilities.
i. Borrowings. i. Borrowings
ii. Trade Payables. ii. Trade Payables.
b) Unearned Revenues. a) Provisions.
c) Provisions. b) Current Tax Liabilities.
d) Income Tax Liabilities. c) Provisions.
e) Employee Benefit Obligations. d) Other Current Liabilities.
f) Other Current Liabilities.

Current Liabilities of TCS Consists Of Borrowings, Unearned Revenues and

Analysis: Provisions Whereas Current Liabilities Of Maruti Consists Of Provisions,
Current Tax Liabilities and other Non Current Liabilities.