ASSIGNMENT:

FINANCIAL
ANALYSIS OF TOP
FIVE COMPONIES

SONAM SHARMA
ROLL NO 53
 TCS WIPRO INFOSYS reliance Hindustan unilever
BALANCE SHEET OF TATA 23-Mar 19-Mar CHANGE 23-Mar 19-Mar CHANGE 23-Mar 19-Mar CHANGE IN % 23-Mar 19-Mar CHANGE 23-Mar 19-Mar CHANGE IN
CONSULTANCY SERVICES (in Rs. Cr.) % IN % IN % %
EQUITIES AND LIABILITIES

SHAREHOLDER'S FUNDS

Equity Share Capital 366 375 277.4 1,097.60 1,206.80 1,115.85 2,074.00 2,178.00 2,082.78 6,766.00 6,339.00 6,232.26 235 216 107.2037037

TOTAL SHARE CAPITAL 366 375 277.4 1,097.60 1,206.80 1,115.85 2,074.00 2,178.00 2,082.78 6,766.00 6,339.00 6,232.26 235 216 107.2037037

Reserves and Surplus 74,172.00 78,523.00 78428.541 61,101.50 48,185.20 48,058.39 64,793.00 60,533.00 60,425.96 472,328.00 398,983.00 398,864.62 49,986.00 7,443.00 6771.415961

TOTAL RESERVES AND SURPLUS 74,172.00 78,523.00 78428.541 61,101.50 48,185.20 48,058.39 64,793.00 60,533.00 60,425.96 472,328.00 398,983.00 398,864.62 49,986.00 7,443.00 6771.415961

TOTAL SHAREHOLDERS FUNDS 74,538.00 78,898.00 78803.526 62,762.30 49,392.00 49,264.93 67,745.00 62,711.00 62,602.97 479,094.00 405,322.00 405,203.80 50,221.00 7,659.00 7003.287766

NON-CURRENT LIABILITIES

Long Term Borrowings 0 0 0 22 22.00 0 0 135,561.00 118,098.00 117,983.21 0 0

Deferred Tax Liabilities [Net] 190 339 282.9528 253.1 10.4 -2,423.25 866 541 380.93 33,968.00 47,317.00 47,245.21 6,325.00 0 #DIV/0!

Other Long Term Liabilities 5,775.00 1,367.00 944.54206 3,394.50 1,309.50 1,050.28 5,284.00 248 -1,882.65 3,370.00 504 -164.65 2,317.00 804 515.8159204

Long Term Provisions 0 0 54.9 119.6 73.70 0 0 1,296.00 2,483.00 2,430.81 1,335.00 1,049.00 921.735939

TOTAL NON-CURRENT LIABILITIES 5,965.00 1,706.00 1356.3517 3,702.50 1,461.50 1,208.16 6,150.00 789 9.53 174,195.00 168,402.00 168,298.56 9,977.00 1,853.00 1314.575823

CURRENT LIABILITIES

Short Term Borrowings 0 0 5,180.70 5,052.20 4,949.66 0 0 80,262.00 39,097.00 38,891.71 0 0

Trade Payables 13,768.00 7,692.00 7513.0088 5,300.20 4,765.50 4,654.28 2,426.00 1,604.00 1,452.75 110,722.00 88,241.00 88,115.52 9,391.00 7,070.00 6937.171146

Other Current Liabilities 25,277.00 11,030.00 10800.834 7,003.90 5,397.90 5,268.15 23,853.00 13,321.00 13,141.94 45,366.00 73,900.00 73,838.61 1,857.00 782 544.5319693

Short Term Provisions 279 174 13.655172 1,358.00 929 782.82 1,163.00 505 274.70 926 783 664.74 379 501 425.3512974

TOTAL CURRENT LIABILITIES 39,324.00 18,896.00 18687.892 18,842.80 16,144.60 16,027.89 27,442.00 15,430.00 15,252.15 237,276.00 202,021.00 201,903.55 11,627.00 8,353.00 8213.804501

TOTAL CAPITAL AND LIABILITIES 119,827.00 99,500.00 99379.571 85,307.60 66,998.10 66,870.77 101,337.00 78,930.00 78,801.61 890,565.00 775,745.00 775,630.20 71,825.00 17,865.00 17462.9569

ASSETS
 NON-CURRENT ASSETS

Tangible Assets 14,881.00 9,522.00 9365.7198 8,233.80 3,874.20 3,661.67 15,217.00 10,394.00 10,247.60 232,238.00 194,895.00 194,775.84 6,189.00 3,907.00 3748.592014

Intangible Assets 809 139 -443.01439 590.9 526.8 414.63 214 103 -104.77 12,926.00 8,293.00 8,137.13 45,216.00 436 -9934.642202

Capital Work-In-Progress 1,103.00 834 701.7458 603.8 2,112.70 2,084.12 275 1,212.00 1,189.31 30,958.00 105,155.00 105,125.56 1,020.00 373 99.54155496

Other Assets 0 0 0 0 0 0 0 0 0 0

FIXED ASSETS 16,793.00 10,495.00 10334.99 9,428.50 6,513.70 6,368.95 15,706.00 11,709.00 11,574.86 294,079.00 314,745.00 314,651.57 52,425.00 4,716.00 3604.358779

Non-Current Investments 2,405.00 2,189.00 2079.1325 19,372.80 8,250.30 8,015.49 23,686.00 12,062.00 11,865.63 303,558.00 272,043.00 271,931.42 983 256 -127.984375

Deferred Tax Assets [Net] 2,464.00 2,097.00 1979.4988 66.8 391 373.92 779 1,114.00 1,044.07 0 0 0 339

Long Term Loans And Advances 3 2 -148 0 0 39 16 -227.75 22,448.00 31,806.00 31,735.42 339 396 310.3939394

Other Non-Current Assets 5,378.00 5,685.00 5590.4002 2,461.70 4,112.70 4,052.84 9,045.00 7,806.00 7,690.13 4,548.00 4,287.00 4,180.91 2,029.00 784 525.1989796

TOTAL NON-CURRENT ASSETS 27,043.00 20,468.00 20335.877 31,329.80 19,267.70 19,105.10 49,255.00 32,707.00 32,556.41 624,633.00 622,881.00 622,780.72 55,776.00 6,491.00 5631.717917

CURRENT ASSETS

Current Investments 35,738.00 28,280.00 28153.628 29,712.60 21,998.80 21,863.74 4,476.00 6,077.00 6,003.35 86,074.00 59,640.00 59,495.68 2,811.00 2,693.00 2588.61827

Inventories 27 10 -260 91.3 340.3 313.47 0 0 48,926.00 44,144.00 44,033.17 4,031.00 2,422.00 2255.5673

Trade Receivables 42,798.00 24,029.00 23850.89 13,273.20 10,648.60 10,523.95 20,773.00 13,370.00 13,214.63 16,898.00 12,110.00 11,970.46 2,735.00 1,673.00 1509.521219

Cash And Cash Equivalents 4,543.00 8,900.00 8848.9551 4,527.00 10,390.20 10,346.63 6,534.00 15,551.00 15,508.98 56,811.00 3,768.00 2,260.28 4,422.00 3,688.00 3568.097614

Short Term Loans And Advances 332 7,018.00 7013.2693 1,232.60 0 #DIV/0! 291 1,048.00 1,020.23 595 4,876.00 4,863.80 35 0 #DIV/0!

OtherCurrentAssets 9,346.00 10,795.00 10708.423 5,141.10 4,352.50 4,234.38 20,008.00 10,177.00 9,980.40 56,628.00 28,326.00 28,126.08 2,015.00 898 673.6124722

TOTAL CURRENT ASSETS 92,784.00 79,032.00 78914.599 53,977.80 47,730.40 47,617.31 52,082.00 46,223.00 46,110.32 265,932.00 152,864.00 152,690.03 16,049.00 11,374.00 11232.89749

TOTAL ASSETS 119,827.00 99,500.00 99379.571 85,307.60 66,998.10 66,870.77 101,337.00 78,930.00 78,801.61 890,565.00 775,745.00 775,630.20 71,825.00 17,865.00 17462.9569
 TATA CONSULTANCY SERVICES
LIMITED (TCS)

TCS) is an Indian multinational information technology (IT) services

and consulting company with its headquarters in Mumbai, Maharashtra. It is a
part of the Tata Group and operates in 150 locations across 46 countries

TCS is the second largest Indian company by market capitalization and is among the most valuable IT service
brands worldwide, and is the top Big Tech (India) company. In 2015, TCS was ranked 64th overall in
the Forbes "World's Most Innovative Companies" ranking, making it one of the highest-ranked IT services
companies and a top Indian company. As of June 2023, it is the world's 2nd largest IT employer.
 2.TCS
PARTICULARS Mar-23 Mar-19 %CHANGE
Equity Share Capital 366 375 -2.4
Total Share Capital 366 375 -2.4
Reserves and Surplus 74,172.00 78,523.00 -5.541052
Total Reserves and Surplus 74,172.00 78,523.00 -5.541052
Total Shareholders Funds 74,538.00 78,898.00 -5.526122
NON-CURRENT LIABILITIES
Deferred Tax Liabilities [Net] 190 339 -43.9528
Other Long Term Liabilities 5,775.00 1,367.00 322.45794
Total Non-Current Liabilities 5,965.00 1,706.00 249.6483
CURRENT LIABILITIES
Trade Payables 13,768.00 7,692.00 78.99116
Other Current Liabilities 25,277.00 11,030.00 129.16591
Short Term Provisions 279 174 60.344828
Total Current Liabilities 39,324.00 18,896.00 108.10754
Total Capital And Liabilities 119,827.00 99,500.00 20.429146
ASSETS
NON-CURRENT ASSETS
Tangible Assets 14,881.00 9,522.00 56.280193
Intangible Assets 809 139 482.01439
Capital Work-In-Progress 1,103.00 834 32.254197
Fixed Assets 16,793.00 10,495.00 60.009528
Non-Current Investments 2,405.00 2,189.00 9.8675194
Deferred Tax Assets [Net] 2,464.00 2,097.00 17.501192
Long Term Loans And Advances 3 2 50
Other Non-Current Assets 5,378.00 5,685.00 -5.400176
Total Non-Current Assets 27,043.00 20,468.00 32.123314
CURRENT ASSETS
Current Investments 35,738.00 28,280.00 26.371994
Inventories 27 10 170
Trade Receivables 42,798.00 24,029.00 78.109784
Cash And Cash Equivalents 4,543.00 8,900.00 -48.95506
Short Term Loans And Advances 332 7,018.00 -95.26931
OtherCurrentAssets 9,346.00 10,795.00 -13.42288
Total Current Assets 92,784.00 79,032.00 17.400547
Total Assets 119,827.00 99,500.00 20.429146

6
0 41,723.00 26,826.00 26,670.47
TOTAL EXPENSES 143,992.00 90,092.00 89,932.17
PROFIT/LOSS BEFORE EXCEPTIONAL, 51,690.00 40,705.00 40,578.01
EXTRAORDINARY ITEMS AND TAX

Exceptional Items 0 0
PROFIT/LOSS BEFORE TAX 51,690.00 40,705.00 40,578.01
TAX EXPENSES-CONTINUED OPERATIONS

Current Tax 12,946.00 9,943.00 9,812.80

Less: MAT Credit Entitlement 0 0
Deferred Tax -362 697 748.94
Tax For Earlier Years 0 0
TOTAL TAX EXPENSES 12,584.00 10,640.00 10,521.73
PROFIT/LOSS AFTER TAX AND BEFORE 39,106.00 30,065.00 29,934.93
EXTRAORDINARY ITEMS

PROFIT/LOSS FROM CONTINUING OPERATIONS 39,106.00 30,065.00 29,934.93

PROFIT/LOSS FOR THE PERIOD 39,106.00 30,065.00 29,934.93

OTHER ADDITIONAL INFORMATION

EARNINGS PER SHARE

Basic EPS (Rs.) 106.88 79.34 -55.37

Diluted EPS (Rs.) 106.88 79.34 -55.37

7
INTERPRETATION -

8
 WIPRO
Wipro is an Indian multinational corporation that provides information technology, consultant
and business process services. It is one of the leading Big Tech companies. Wipro's capabilities
range across cloud computing, computer security, digital transformation, artificial
intelligence, robotics, data analytics, and other technology consulting services to customers in
167 countries.

In March 2021, Wipro acquired Capco, a 22-year-old global technology and management consultancy
specializing in driving digital transformation in the financial services industry. Wipro has signed an
agreement to acquire Ampion for a cash consideration of $117 million, according to an exchange filing.
In April 2022, Wipro signed a definitive agreement to acquire the Stamford, Connecticut-
headquartered Systems Applications and Products (SAP) consulting company, Rizing Intermediate
Holdings.

9
 WIPRO
PROFIT & LOSS ACCOUNT OF 23-Mar 19-Mar CHANGE
WIPRO (in Rs. Cr.) IN %

12 mths 12 mths
INCOME
REVENUE FROM OPERAT IONS 67,753.40 48,029.80 47,888.73
[GROSS]
Less: Excise/Sevice Tax/Other 0 0
Levies
REVENUE FROM OPERAT IONS 67,753.40 48,029.80 47,888.73
[NET ]
T OT AL OPERAT ING REVENUES 67,753.40 48,123.80 47,983.01

Other Income 2,354.20 2,568.60 2,476.95

T OT AL REVENUE 70,107.60 50,692.40 50,554.10

EXPENSES
Cost Of Materials Consumed 0 0
Purchase Of Stock-In Trade 378.2 1,142.00 1,108.88
Operating And Direct Expenses 13,918.90 12,505.10 12,393.79
Changes In Inventories Of FG,W IP -3.5 -55.3 -61.63
And Stock-In Trade
Employee Benefit Expenses 37,201.60 23,808.50 23,652.25
Finance Costs 628.9 524.9 405.09
Depreciation And Amortisation 1,592.10 934.3 763.89
Expenses
10
Other Expenses 4,122.50 1,962.40 1,752.33
T OT AL EXPENSES 57,838.70 40,821.90 40,680.21
PROFIT /LOSS BEFORE 12,268.90 9,870.50 9,746.20
EXCEPT IONAL,
EXT RAORDINARY IT EMS AND
T AX
Exceptional Items 0 0
PROFIT /LOSS BEFORE T AX 12,268.90 9,870.50 9,746.20
T AX EXPENSES-CONT INUED
OPERAT IONS
Current Tax 2,740.50 2,272.50 2,151.91
Less: MAT Credit Entitlement 0 0
Deferred Tax 351.7 -16 2,182.13
Tax For Earlier Years 0 0
T OT AL T AX EXPENSES 3,092.20 2,256.50 2,119.46
PROFIT /LOSS AFT ER T AX AND 9,176.70 7,614.00 7,493.48
BEFORE EXT RAORDINARY
IT EMS
PROFIT /LOSS FROM 9,176.70 7,614.00 7,493.48
CONT INUING
PROFIT /LOSSOPERA T IONS
FOR T HE PERIOD 9,176.70 7,614.00 7,493.48

OT HER ADDIT IONAL

INFORMAT ION
EARNINGS PER SHARE
Basic EPS (Rs.) 16.75 12.67 -119.53

Diluted EPS (Rs.) 16.75 12.67 -119.53

11
12
 INFOSYS
Infosys Limited is an Indian multinational information technology company that
provides business consulting, information technology and outsourcing services.
The company was founded in Pune and is headquartered in Bangalore. Infosys is
the second-largest Indian IT company, after Tata Consultancy Services, by 2020
revenue figures.

On 24 August 2021, Infosys became the fourth Indian company to

reach US$100 billion in market capitalization. It is one of the top Big Tech
(India) companies.

13
PARTICULARS
Equity Share Capital
1.INFOSYS
Mar-23
2,074.00
Mar-19 %CHANGE
2,178.00 -4.775023
1.INFOSYS
Total Share Capital 2,074.00 2,178.00 -4.775023
Reserves and Surplus
Total Reserves and Surplus
64,793.00
64,793.00
60,533.00
60,533.00
7.0374837
7.0374837
PARTICULARS Mar-23 Mar-19 %CHANGE
Employees Stock Options 878 0
Total Shareholders Funds 67,745.00 62,711.00 8.0272998 INCOME
NON-CURRENT LIABILITIES
Deferred Tax Liabilities [Net]
Other Long Term Liabilities
866
5,284.00
541
248
60.073937
2030.6452
Revenue From Operations [Gross] 124,014.00 73,107.00 69.63
Revenue From Operations [Net] 124,014.00 73,107.00 69.63
Total Non-Current Liabilities 6,150.00 789 679.46768
CURRENT LIABILITIES
Trade Payables 2,426.00 1,604.00 51.246883
Other Current Liabilities
Short Term Provisions
23,853.00
1,163.00
13,321.00
505
79.063133
130.29703
Total Operating Revenues 124,014.00 73,107.00 69.63
Total Current Liabilities
Total Capital And Liabilities
27,442.00
101,337.00
15,430.00
78,930.00
77.848347
28.388445 Other Income 3,859.00 2,852.00 35.31
ASSETS
NON-CURRENT ASSETS
Tangible Assets 15,217.00 10,394.00 46.40177
Total Revenue 127,873.00 75,959.00 68.34
Intangible Assets
Capital Work-In-Progress
214
275
103
1,212.00
107.76699
-77.31023 EXPENSES
Fixed Assets 15,706.00 11,709.00 34.136135
Non-Current Investments
Deferred Tax Assets [Net]
23,686.00
779
12,062.00
1,114.00
96.368761
-30.07181
Operating And Direct Expenses 27,275.00 12,633.00 115.90
Long Term Loans And Advances
Other Non-Current Assets
39
9,045.00
16
7,806.00
143.75
15.872406 Employee Benefit Expenses 62,764.00 38,296.00 63.89
Total Non-Current Assets 49,255.00 32,707.00 50.594674
CURRENT ASSETS
Current Investments 4,476.00 6,077.00 -26.34524
Finance Costs 157 0
Trade Receivables
Cash And Cash Equivalents
20,773.00
6,534.00
13,370.00
15,551.00
55.370232
-57.98341 Depreciation And Amortisation Expenses 2,753.00 1,599.00 72.17
Short Term Loans And Advances 291 1,048.00 -72.23282
OtherCurrentAssets
Total Current Assets
20,008.00
52,082.00
10,177.00
46,223.00
96.600177
12.675508
Other Expenses 3,281.00 3,504.00 -6.36
Total Assets 101,337.00 78,930.00 28.388445
Total Expenses 96,230.00 56,032.00 71.74
14
15
 RELIANCE

Reliance Industries Limited is an Indian multinational conglomerate,

headquartered in Mumbai. Its businesses include energy, petrochemicals, natural
gas, retail, telecommunications, mass media, and textiles. Reliance is the largest
public company in India by market capitalization and revenue, and the 100th
largest company worldwide.

It is India's largest private tax payer and largest exporter, accounting for 7% of
India's total merchandise exports. The company has relatively little free cash
flow and high corporate debt.

16
 RELIANCE INDUSTRIES
PROFIT & LOSS ACCOUNT OF RELIANCE 23-Mar 19-Mar CHANGE
INDUSTRIES (in Rs. Cr.) IN %

12 mths 12 mths
INCOME
REVENUE FROM OPERATIONS [GROSS] 565,347.00 401,583.00 401,442.22

Less: Excise/Sevice Tax/Other Levies 37,032.00 29,967.00 29,843.42

REVENUE FROM OPERATIONS [NET] 528,315.00 371,616.00 371,473.83

TOTAL OPERATING REVENUES 528,315.00 371,616.00 371,473.83

Other Income 11,229.00 8,822.00 8,694.72

TOTAL REVENUE 539,544.00 380,438.00 380,296.18

EXPENSES
Cost Of Materials Consumed 391,508.00 265,288.00 265,140.42
Purchase Of Stock-In Trade 9,974.00 8,289.00 8,168.67
Operating And Direct Expenses 44,396.00 24,839.00 24,660.26
Changes In Inventories Of FG,WIP And Stock-In Trade -6,487.00 -3,294.00 -3,490.93

Employee Benefit Expenses 5,691.00 5,834.00 5,736.45

Finance Costs 12,626.00 9,751.00 9,621.52
Depreciation And Amortisation Expenses 10,118.00 10,558.00 10,462.17

17
Other Expenses 18,665.00 14,252.00 14,121.04
TOTAL EXPENSES 485,411.00 333,071.00 332,925.26
PROFIT/LOSS BEFORE EXCEPTIONAL, 54,133.00 47,367.00 47,252.72
EXTRAORDINARY ITEMS AND TAX

Exceptional Items 0 0
PROFIT/LOSS BEFORE TAX 54,133.00 47,367.00 47,252.72
TAX EXPENSES-CONTINUED OPERATIONS

Current Tax 6,186.00 9,440.00 9,374.47

Less: MAT Credit Entitlement 0 0
Deferred Tax 4,930.00 2,764.00 2,585.64
Tax For Earlier Years 0 0
TOTAL TAX EXPENSES 11,116.00 12,204.00 12,112.92
PROFIT/LOSS AFTER TAX AND BEFORE 43,017.00 35,163.00 35,040.66
EXTRAORDINARY ITEMS

PROFIT/LOSS FROM CONTINUING OPERATIONS 43,017.00 35,163.00 35,040.66

PROFIT/LOSS FOR THE PERIOD 44,205.00 35,163.00 35,037.29

OTHER ADDITIONAL INFORMATION

EARNINGS PER SHARE

Basic EPS (Rs.) 65.34 55.48 -62.29

Diluted EPS (Rs.) 65.34 55.47 -62.32

18
19
HINDUSTAN UNILEVER

Hindustan Unilever Limited (HUL) is a British-owned Indian consumer goods company headquartered
in Mumbai. It is a subsidiary of the British company Unilever. Its products include foods, beverages, cleaning
agents, personal care products, water purifiers and other fast-moving consumer goods (FMCGs).

Hindustan Unilever's corporate headquarters are located in Andheri, Mumbai. The campus is
spread over 12.5 acres of land and houses over 1,600 employees. Some of the facilities available to
the employees include a convenience store, a food court, an occupational health centre, a gym, a
sports & recreation centre and a child day care centre. The Campus is designed by Mumbai-based
architecture firm Kapadia Associates.

20
 HINDUSTAN UNILEVER
PROFIT & LOSS ACCOUNT OF HINDUSTAN 23-Mar 19-Mar CHANGE
UNILEVER (in Rs. Cr.) IN %

12 mths 12 mths
INCOME
REVENUE FROM OPERAT IONS [GROSS] 58,154.00 37,660.00 37,505.58

Less: Excise/Sevice Tax/Other Levies 0 0

REVENUE FROM OPERAT IONS [NET ] 58,154.00 37,660.00 37,505.58

T OT AL OPERAT ING REVENUES 59,144.00 38,224.00 38,069.27

Other Income 640 664 567.61

T OT AL REVENUE 59,784.00 38,888.00 38,734.27

EXPENSES
Cost Of Materials Consumed 19,229.00 13,240.00 13,094.77
Purchase Of Stock-In Trade 11,968.00 4,708.00 4,453.79
Operating And Direct Expenses 0 0
Changes In Inventories Of FG,W IP And Stock-In Trade -53 12 453.67

Employee Benefit Expenses 2,665.00 1,747.00 1,594.45

Finance Costs 101 28 -332.71
Depreciation And Amortisation Expenses 1,030.00 524 327.44

21
Other Expenses 11,703.00 9,880.00 9,761.55
TOTAL EXPENSES 46,643.00 30,139.00 29,984.24
PROFIT/LOSS BEFORE EXCEPTIONAL, 13,141.00 8,749.00 8,598.80
EXTRAORDINARY ITEMS AND TAX

Exceptional Items -62 -227 -254.31

PROFIT/LOSS BEFORE TAX 13,079.00 8,522.00 8,368.53
TAX EXPENSES-CONTINUED OPERATIONS

Current Tax 2,922.00 2,565.00 2,451.08

Less: MAT Credit Entitlement 0 0
Deferred Tax 195 -79 167.84
Tax For Earlier Years 0 0
TOTAL TAX EXPENSES 3,117.00 2,486.00 2,360.62
PROFIT/LOSS AFTER TAX AND BEFORE 9,962.00 6,036.00 5,870.96
EXTRAORDINARY ITEMS

PROFIT/LOSS FROM CONTINUING OPERATIONS 9,962.00 6,036.00 5,870.96

PROFIT/LOSS FOR THE PERIOD 9,962.00 6,036.00 5,870.96

OTHER ADDITIONAL INFORMATION

EARNINGS PER SHARE

Basic EPS (Rs.) 42.4 27.89 -124.14

Diluted EPS (Rs.) 42.4 27.88 -124.20

22
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THANK YOU

24