ANNUAL REPORT COMPARISON OF TATA Consultancy

Services and Dr Reddy’s

BY GROUP A
TEAM MEMBERS :

• ADITYA AMAN
• AYUSH SARDA
• HRITISHA KHUDANIA
• NIRMAL KHATUA
• SUMIT THAKUR
• RUMA DUTTA
 About the Companies

TATA Consultancy Services: Dr. Reddy’s:

Services industry Manufacturing Industry

 IT & Consulting
Tata Consultancy Services (TCS) is an
Indian multinational information
technology (IT) services
and consulting company .
Biotech & pharmaceutical
DR.REDDY : Dr. Reddy's Laboratories is an
Indian multinational pharmaceutical company .
 Products and Services
TATA Consultancy Services: Dr. Reddy’s: (Products)

 Consulting
Pharmaceuticals
 Block chain  Generic drugs
 Cyber security Over-the-counter drugs
 Quality Engineering  Vaccines
 IOT and digital engineering Diagnostics
 Automation and AI
 STATEMENT OF PROFIT AND LOSS
Revenue from Operations

TATA Consultancy Services: Dr. Reddy’s:

 Consultancy services  Sales
 Sales of equipment and software licenses  Service income and license fees
 Other operating income
 STATEMENT OF PROFIT AND LOSS
Other Income
TATA Consultancy Services:
 Interest income(more)
 Dividend income
 Net gain on disposal of
property, plant and equipment.
 Net gain on lease modification
 Net foreign exchange gain
Dr. Reddy’s:
 Interest income(less)
 Foreign exchange gain
 Fair value gain on financial
instruments measured at fair
value through profit or loss
 STATEMENT OF PROFIT AND LOSS
Expenses
 Cost of Materials consumed

TATA Consultancy Services: Dr. Reddy’s:

 Raw materials, sub-assemblies  Pharmaceutical ingredients

and components consumed  Intermediaries
 Equipment and software licenses  Additives
purchased
 STATEMENT OF PROFIT AND LOSS
Expenses
 Employee Benefit Expenses

TATA Consultancy Services: Dr. Reddy’s:

 Salaries , incentives and  Salaries , wages and bonus(less)

allowances(more)  Contribution to provident and
 Contributions to provident and other funds(less)
other funds(more)  Share-based payment expenses
 STATEMENT OF PROFIT AND LOSS
Expenses
 Depreciation and Amortisation Expenses

TATA Consultancy Services: Dr. Reddy’s:

 Depreciation-  Depreciation-

 Buildings  Leasehold Improvements

 Plant and Equipment
 Furniture , fixtures and office
equipment
 Vehicles
 Amortisation-
 Product related Intangibles
 Computer Equipment
 Office Equipment
 Electrical installations
 Amortisation
 Rights under licensing agreement
 Software Licenses
 STATEMENT OF PROFIT AND LOSS
Expenses
 Finance Costs

TATA Consultancy Services: Dr. Reddy’s:

 Interest on lease  Interest on long-term borrowings

liabilities(more)  Interest on lease liabilities(less)
 Interest on tax matters  Interest on other borrowings
 Other interest costs
 BALANCE SHEET
PLANT, PROPERTY and EQUIPMENT

Tata Consultancy Services: Dr. Reddy’s:

 Buildings  Land
 Leasehold Improvements  Buildings
 Computer Equipment  Plant and Equipment
 Vehicles  Furniture and Fixtures
 Office Equipment  Vehicles
 Electrical Installations
 Furniture and Fixtures
 BALANCE SHEET
INTANGIBLE ASSETS

Tata Consultancy Services: Dr. Reddy’s:

 Patent  Product related intangibles
 Brand names  Customer related intangibles

BALANCE SHEET
INVENTORIES
 Raw materials  Raw materials
 Work in progress  Work in progress
 Stores and spare parts  Finished goods
 Finished goods  Stock in trade
 Packing materials
 BALANCE SHEET
INVESTMENTS

Tata Consultancy Services: Dr. Reddy’s:

 Investment in state bank of India

 Investment in subsidiaries
 Kushan Rotam Reddy Pharmaceutical Co.
 Mutual funds
Limited, China
 Dres energy private limited, INDIA
 BALANCE SHEET
TRADE RECEIVABLES

Tata Consultancy Services: Dr. Reddy’s:

 Undispute trade receivables goods  Receivables from Subsidiaries and Joint

 Debtors Ventures
 Debtors
 BALANCE SHEET
LIABILITIES

Tata Consultancy Services: Dr. Reddy’s:

Tax liability on buy-back of equity
shares.
Liability toward customers’ contracts.
Deferred Revenue.
Salary and bonus payable.
Due to statutory authorities.
Advance from Customers.
 BALANCE SHEET
PROVISIONS

Tata Consultancy Services: Dr. Reddy’s:

Provisions towards legal claim. Compensated absences.

Provision for foreseeable loss. Gratuity.
Long service award benefit plan.
 BALANCE SHEET
OTHER EQUITY

Tata Consultancy Services: Dr. Reddy’s:

Capital redemption reserve. Retained earnings.
Special economic zone re-investment
reserve.