INFOSYS LTD.

PREPARED BY:
ANJALI CHANDPA
HARSHIDA BAGDA
COMPANY INFORMATION

• Infosys is a global technology company that provides

business consulting, IT services, and outsourcing
solutions. They help businesses with digital
transformation and innovation.
• Infosys was founded in 1981 and is headquartered in
Bengaluru, India. It has a strong presence globally
and offers a wide range of services including software
development, system integration, and data analytics.
• Infosys is known for its focus on innovation, quality,
and sustainability in delivering solutions to its clients.
They work with various industries such as banking,
healthcare, retail, and more.
CO-FOUNDER OF INFOSYS

N. R. Narayana Murthy
Narayana Murthy is the co-founder of Infosys, an Indian
multinational IT company. He played a significant role in
establishing Infosys in 1981 with a vision to provide
software services globally.
Under his leadership, Infosys grew to become one of the
largest IT companies in India. Murthy is known for his
values-driven approach, emphasis on corporate
governance, and commitment to social responsibility.
CEO AND MANAGING DIRECTOR

SALIL PAREKH
The CEO of Infosys is Salil Parekh. He is an
experienced leader in the IT industry and has been
instrumental in driving the growth and
transformation of Infosys.
Salil Parekh has a strong background in
technology and business strategy, and he is
focused on driving innovation and delivering value
to clients.
ACHIEVEMENT
 Infosys is reaching a market capitalization of
over 7.4 lakh crore rupees, Infosys has been
recognized for its excellence in various areas.
 They have received numerous awards for
their corporate governance practices,
sustainability initiatives, and innovation in
technology solutions.
 Infosys is also known for its strong focus on
employee welfare and development.
 SERVICE LINE

Digital marketing

Applied AI

Block chain

Software solution
 VERTICAL ANALYSIS

Vertical analysis is a method of financial statement analysis in which each line item is listed as a percentage of a base
figure within the statement.
 Vertical analysis compares each line item to base amount.
 It helps understand the proportion of each item in relation to the total.
 By using vertical analysis you can understand the significance of each item and how it contributes to overall
financial picture.
 It allows for easy comparison between periods or companies. It helps identify trends and make informed decisions.
 FINANCIAL ANALYSIS
 PROFIT & LOSS ACCOUNT OF INFOSYS (in Rs. Cr.) (VERTICAL ANALYSIS)

MARCH 21 % CHANGE MARCH 22 % CHANGE MARCH 23 % CHANGE

INCOME

REVENUE 85,912.00 100% 103,940.00 100% 124,014.00 100%

FROM
OPERATIONS
[GROSS]
Less: 0.00 0.00 0.00 0.00 0.00 0.00
Excise/Service
Tax/Other
Levies
PROFIT & LOSS ACCOUNT OF INFOSYS (IN RS. CR.)

MARCH 21 % CHANGE MARCH 22 % CHANGE MARCH 23 % CHANGE

REVENUE 85,912.00 100% 103,940.00 100% 124,014.00 100%

FROM
OPERATION
S [NET]
TOTAL 85,912.00 100% 103,940.00 100% 124,014.00 100%
OPERATING
REVENUES
Other Income 28.72% 3,224.00 3.12% 3,859.00 3.11%
2,467.00
TOTAL 88,379.00 102.87% 107,164.00 103.10% 127,873.00 103.11%
REVENUE
PROFIT & LOSS ACCOUNT OF INFOSYS (IN RS. CR.)

MARCH 21 % CHANGE MARCH 22 % CHANGE MARCH 23 % CHANGE

EXPENSES

Cost Of 0.00 0.00 0.00 0.00 0.00 0.00

Materials
Consumed

Purchase Of 0.00 0.00 0.00 0.00 0.00 0.00

Stock-In Trade
Operating And 13,533.00 15.75% 21,958.00 21.13% 27,275.00 21.99%
Direct
Expenses
 PROFIT & LOSS ACCOUNT OF INFOSYS (IN RS. CR.)

MARCH 21 % CHANGE MARCH 22 % CHANGE MARCH 23 % CHANGE

Changes In 0.00 0.00 0.00 0.00 0.00 0.00

Inventories Of
FG,WIP And
Stock-In Trade
Employee 45,179.00 52.59% 51,664.00 49.71 62,764.00 50.61
Benefit
Expenses
Finance Costs 126.00 0.14% 128.00 0.12% 157.00 0.12%
Depreciation 2,321.00 2.70% 2,429.00 2.33% 2,753.00 2.21%
And
Amortisation
Expenses
PROFIT & LOSS ACCOUNT OF INFOSYS (IN RS. CR.)

MARCH 21 % CHANGE MARCH 22 % CHANGE MARCH 23 % CHANGE

Other Expenses 2,743.00 3.19% 2,490.00 2.39% 3,281.00 2.65%

TOTAL 74.38% 78,669.00 75.68% 96,230.00 77.59%

EXPENSES 63,902.00
PROFIT/LOSS 24,477.00 28.49% 28,495.00 27.41% 31,643.00 25.51%
BEFORE
EXCEPTIONA
L,
EXTRAORDIN
ARY ITEMS
AND TAX
 PROFIT & LOSS ACCOUNT OF INFOSYS (IN RS. CR.)
MARCH 21 % CHANGE MARCH 22 % CHANGE MARCH 23 % CHANGE

Exceptional 0.00 0.00 0.00 0.00 0.00 0.00

Items
PROFIT/ 24,477.00 28.49% 28,495.00 27.41% 31,643.00 25.51%
LOSS
BEFORE TAX
TAX
EXPENSES-
CONTINUED
OPERATION
S
Current Tax 6,013.00 6.99% 6,960.00 6.69% 8,167.00 6.58%
Less: MAT 0.00 0.00 0.00 0.00 0.00 0.00
Credit
PROFIT & LOSS ACCOUNT OF INFOSYS (IN RS. CR.)

MARCH 21 % CHANGE MARCH 22 % CHANGE MARCH 23 % CHANGE

Deferred Tax 416.00 0.48% 300.00 0.29% 208.00 0.16%

Tax For 0.00 0.00 0.00 0.00 0.00 0.00
Earlier Years
TOTAL TAX 6,429.00 7.48% 7,260.00 6.98% 8,375.00 6.75%
EXPENSES
PROFIT/ 18,048.00 21.00% 21,235.00 20.43% 23,268.00 18.76%
LOSS AFTER
TAX AND
BEFORE
EXTRAORDI
NARY ITEMS
PROFIT & LOSS ACCOUNT OF INFOSYS (IN RS. CR.)

MARCH 21 % CHANGE MARCH 22 % CHANGE MARCH 23 % CHANGE

PROFIT/LOSS 18,048.00 21.00% 21,235.00 20.43% 23,268.00 18.76%

FROM
CONTINUING
OPERATIONS
PROFIT/LOSS 18,048.00 21.00% 21,235.00 20.43% 23,268.00 18.76%
FOR THE
PERIOD
PROFIT & LOSS ACCOUNT OF INFOSYS LTD FOR THE YEAR
2021,2022,2023

120.00%

100.00%

80.00%

60.00%

40.00%

20.00%

0.00%
total revenue total expenses total tax expenses profit for the period

Series 1 Series 2 Series 3

INTERPRETATION

 The sale of companies is increase by the year duration 2021 to 2023.

 Other income is highest in the year of 2023.
 Company not purchase any kind of material or stock over the 2021 to
2023.
 Companies expense increase duration of 2021 to 2023,compare to profit
is cover with the total
 FINANCIAL ANALYSIS
 BALANCE SHEET OF INFOSYS (VERTICAL ANALYSIS)

MARCH 21 % CHANGE MARCH 22 % CHANGE MARCH 23 % CHANGE

EQUITIES
AND
LIABILITIES
SHAREHOL
DER'S
FUNDS
Equity Share 2,130.00 2.27% 2103.00 2.12% 2,074.00 2.05%
Capital
TOTAL 2,130.00 2.27% 2103.00 2.12% 2,074.00 2.05%
SHARE
CAPITAL
 BALANCE SHEET
MARCH 21 % CHANGE MARCH 22 % CHANGE MARCH 23 % CHANGE

Reserves and 69,029.00 73.48% 66597.00 67.00% 64,793.00 63.93%

Surplus

TOTAL 69,029.00 73.48% 66597.00 67.00% 64,793.00 63.93%

RESERVES
AND
TOTAL 71,531.00 76.15% 69306.00 69.73% 67,745.00 66.85%
SHAREHOL
DERS
FUNDS
NON-
CURRENT
LIABILITIE
S
 BALANCE SHEET
MARCH 21 % CHANGE MARCH 22 % CHANGE MARCH 23 % CHANGE

Long Term 0.00 0.00 0.00 0.00 0.00 0.00

Borrowings
Deferred 511.00 0.54% 841.00 0.85% 866.00 0.85%
Tax
Liabilities
[Net]
Other Long 4,275.00 4.55% 4264.00 4.29% 5,284.00 5.21
Term
Liabilities
Long Term 0.00 0.00 0.00 0.00 0.00 0.00
Provisions
 BALANCE SHEET
MARCH 21 % CHANGE MARCH 22 % CHANGE MARCH 23 % CHANGE

TOTAL NON- 5.09% 5105.00 5.13% 6.06%

CURRENT 4,786.00 6,150.00
LIABILITIES
CURRENT
LIABILITIES
Short Term 0.00 0.00 0.00 0.00 0.00 0.00
Borrowings
Trade Payables 1,562.00 1.61% 2669.00 2.68% 2,426.00 2.39%

Other Current 15,399.00 16.39% 21387.00 21.51% 23,853.00 23.54%

Liabilities
 BALANCE SHEET

MARCH 21 % CHANGE MARCH 22 % CHANGE MARCH 23 % CHANGE

Short Term 661.00 0.70% 920.00 0.92% 1,163.00 1.14%

Provisions

TOTAL 17,622.00 18.76% 24976.00 25.13% 27,442.00 27.07%

CURRENT
LIABILITIE
S
TOTAL 93,939.00 100% 99387.00 100% 101,337.00 100%
CAPITAL
AND
LIABILITIE
S
 BALANCE SHEET

MARCH 21 % CHANGE MARCH 22 % CHANGE MARCH 23 % CHANGE

ASSETS
NON-
CURRENT
ASSETS
Tangible 14,365.00 15.29% 14695.00 14.78% 15,217.00 15.06%
Assets
Intangible 234.00 0.24% 243.00 0.24% 214.00 0.21%
Assets
Capital 906.00 0.96% 411.00 0.41% 275.00 0.27%
Work-In-
Progress
 BALANCE SHEET

MARCH 21 % CHANGE MARCH 22 % CHANGE MARCH 23 % CHANGE

FIXED 15,505.00 16.50% 15349.00 15.44% 15,706.00 15.49%

ASSETS
Non-Current 22,118.00 23.54% 22869.00 23.01% 23,686.00 23.37%
Investments

Deferred Tax 955.00 1.01% 970.00 0.97% 779.00 0.76%

Assets [Net]

Long Term 30.00 0.03% 34.00 0.03% 39.00 0.03%

Loans And
Advances
BALANCE SHEET

MARCH 21 % CHANGE MARCH 22 % CHANGE MARCH 23 % CHANGE

Other Non- 7,049.00 7.50% 7728.00 7.77% 9,045.00 8.92%

Current
Assets

TOTAL 45,657.00 48.60% 46950.00 47.23% 49,255.00 48.60%

NON-
CURRENT
ASSETS
CURRENT
ASSETS
Current 4,476.00 4.76% 5467.00 5.50% 4,476.00 4.42%
Investments
BALANCE SHEET

MARCH 21 % CHANGE MARCH 22 % CHANGE MARCH 23 % CHANGE

Trade 16,394.00 17.45% 18996.00 19.11% 20,773.00 20.49%

Receivables
Cash And 17,612.00 18.74% 12270.00 12.34% 6,534.00 6.44%
Cash
Equivalents
Short Term 229.00 0.24% 219.00 0.22% 291.00 0.28%
Loans And
Advances

Other 12,010.00 12.78% 15515.00 15.61% 20,008.00 19.74%

Current
Assets
BALANCE SHEET

MARCH 21 % CHANGE MARCH 22 % CHANGE MARCH 23 % CHANGE

TOTAL 48,282.00 51.39% 52437.00 52.76% 52,082.00 51.39%

CURRENT
ASSETS

TOTAL 93,939.00 100% 99387.00 100% 101,337.00 100%

ASSETS
BALANCE SHEET OF INFOSYS LTD FOR THE YEAR 2021,2022,2023

120.00%

100.00%

80.00%

60.00%

40.00%

20.00%

0.00%
TOTAL NON-CURRENT TOTAL NON-CURRENT TOTAL NON-CURRENT TOTAL CURRENT ASSETS TOTAL AASETS
LIABILITIES LIABILITIES ASSETS

Series 1 Series 2 Series 3

 INTERPRETATION

 Total non current liabilities of the company is increase by the year of duration 2021-
2023.
 Other current liabilities is highest in the year of 2023.
 Total non current asset is increased 48.60% in 2021 and decreased 47.23% in 2022.
 In current asset Short term and advances in march 2021 is 0.24% and decreased
0.22% in 2022.
REFERENCES

https://chat.openai.com/
https://www.google.com/
https://www.infosys.com/investors/reports-filings/quarterly-res
ults/2022-2023/q4/documents/standalone/sa-fy23-annual-finst
atement.pdf
THANK YOU