fa_assignment_wipro_balance sheet & financial ratios sarda

8/8/2019 FA_Assignment_Wipro_Balance Sheet & Financial Ratios Sarda

1/18

Year 2008-09 2009-10

Liabilities

Total Share Capital 293 293.6

Equity Share Capital 293 293.6

1.5 1.8

0 0

Reserves 12,220.50 17,396.80

Revaluation Reserves 0 0

Networth 12,515.00 17,692.20

Secured Loans 0 0

Unsecured Loans 5,013.90 5,530.20

Total Debt 5,013.90 5,530.20

Total Liabilities 17,528.90 23,222.40

Total Liabilities 17,528.90 23,222.40

Share ApplicationMoney

Preference ShareCapital


2/18

2008-09 2009-10

Assets

Gross Block 5,743.30 6,761.30

2,563.70 3,105.00

Net Block 3,179.60 3,656.30

1,311.80 991.1

Investments 6,895.30 8,966.50

Inventories 459.6 606.9

Sundry Debtors 4,446.40 4,754.70

1,902.10 1,938.30

6,808.10 7,299.90

4,202.00 5,519.40

Fixed Deposits 2,507.10 3,726.00

13,517.20 16,545.30

Deffered Credit 0 0

Current Liabilities 5,564.30 4,706.00

Provisions 1,810.70 2,230.80

7,375.00 6,936.80

6,142.20 9,608.50

0 0

Total Assets 17,528.90 23,222.40

1,045.40 778

Book Value (Rs) 85.42 120.49

Less: Accum.Depreciation

Capital Work inProgress

Cash and BankBalance

Total CurrentAssets

Loans andAdvances

Total CA, Loans &Advances

Total CL &Provisions

Net CurrentAssets

MiscellaneousExpenses

ContingentLiabilities


3/18

WIPRO

Key Financial Ratios

Investment Valuation Ratios

Year

Face Value

Dividend Per Share

Operating Profit Per Share (Rs)

Net Operating Profit Per Share (Rs)

Free Reserves Per Share (Rs)

Bonus in Equity Capital

Profitability Ratios

Operating Profit Margin(%)

Profit Before Interest And Tax Margin(%)Gross Profit Margin(%)

Cash Profit Margin(%)

Adjusted Cash Margin(%)

Net Profit Margin(%)

Adjusted Net Profit Margin(%)

Return On Capital Employed(%)

Return On Net Worth(%)

Adjusted Return on Net Worth(%)

Return on Assets Excluding Revaluations

Return on Assets Including Revaluations

Return on Long Term Funds(%)

Liquidity And Solvency Ratios

Current Ratio

Quick Ratio

Debt Equity Ratio

Long Term Debt Equity Ratio

Debt Coverage RatiosInterest Cover

Total Debt to Owners Fund

Financial Charges Coverage Ratio

Financial Charges Coverage Ratio Post Tax

Management Efficiency Ratios

Inventory Turnover Ratio

Debtors Turnover Ratio

Investments Turnover Ratio

Fixed Assets Turnover Ratio

Total Assets Turnover Ratio

Asset Turnover Ratio


4/18

Average Raw Material Holding

Average Finished Goods Held

Number of Days In Working Capital

Profit & Loss Account Ratios

Material Cost Composition

Selling Distribution Cost Composition

Expenses as Composition of Total Sales

Cash Flow Indicator Ratios

Dividend Payout Ratio Net Profit

Dividend Payout Ratio Cash Profit

Earning Retention Ratio

Cash Earning Retention Ratio

AdjustedCash Flow Times

Earnings Per Share

Book Value

Imported Composition of Raw Materials

Consumed


5/18

2008-09 2009-10

2 2

4 6

32.48 37.47

146.81 156.12

81.06 116.54

95.51 95.32

Introduction and consolidation : Kames

22.12 24

Charu

19.22 21.0719.64 21.47

20.27 21.56

20.27 21.56

13.53 20.97

13.53 20.97

Neha

26.77 23.06

23.76 27.68

31.34 25.19

85.42 120.49

85.42 120.49

37.17 30.12

Ritu

1.1 1.34

1.76 2.29

0.4 0.31

0.01 0.01

23.85 49.41

Vinay

0.4 0.31

26.56 54.76

18.82 51.53

56.15 45.4

5.32 4.98

56.15 45.4

3.85 3.47

1.24 0.99

3.85 3.47


6/18

66.55 53.39

Ravi Teja

4.13 6.19

102.81 150.91

15.98 18.06

Adnan

45 36.831.43 1.64

77.28 73.26

23.05 20.6

Dharam

19.54 18.42

82.53 77.36

84.62 79.97

1.13 1.1

20.3 33.36

85.42 120.49


7/18

h Moon


8/18


9/18


10/18


11/18


12/18


13/18

22.12 24

19.22 21.07

19.64 21.47

20.27 21.56

20.27 21.56

13.53 20.97

13.53 20.97

26.77 23.06

23.76 27.68

31.34 25.19

OperatingProfitMargin(%)

ProfitBeforeInterestAnd TaxMargin(%)

GrossProfit

Margin(%)

CashProfitMargin(%)

AdjustedCashMargin(%)

Net ProfitMargin(%)

AdjustedNet ProfitMargin(%)

Return On

CapitalEmployed(%)

Return OnNetWorth(%)

AdjustedReturn on

NetWorth(%)


14/18

85.42 120.49

85.42 120.49

37.17 30.12Liquidity And Solvency Ratios

1.1 1.34

1.76 2.29

0.4 0.31

0.01 0.01

Debt Coverage Ratios

23.85 49.41

0.4 0.31

26.56 54.76

18.82 51.53

Management Efficiency Ratios

Return onAssetsExcludingRevaluations

Return onAssetsIncludingRevaluations

Return onLong Term

Funds(%)

CurrentRatio

QuickRatio

DebtEquityRatio

Long TermDebtEquityRatio

InterestCover

Total Debtto Owners

Fund

FinancialChargesCoverageRatio

FinancialCharges

CoverageRatio PostTax


15/18

56.15 45.4

5.32 4.98

56.15 45.4

3.85 3.47

1.24 0.99

3.85 3.47

66.55 53.39

4.13 6.19

102.81 150.91

Profit & Loss Account Ratios

15.98 18.06

45 36.83

InventoryTurnoverRatio

DebtorsTurnoverRatio

InvestmentsTurnoverRatio

FixedAssetsTurnoverRatio

TotalAssets

TurnoverRatio

AssetTurnoverRatio

AverageRawMaterialHolding

Average

FinishedGoodsHeld

Number ofDays InWorkingCapital

Material

CostComposition

ImportedComposition of RawMaterialsConsumed


16/18

1.43 1.64

77.28 73.26

Cash Flow Indicator Ratios

23.05 20.6

19.54 18.42

82.53 77.36

84.62 79.97

1.13 1.1

SellingDistribution CostComposition

ExpensesasComposition of TotalSales

DividendPayoutRatio NetProfit

DividendPayoutRatioCashProfit

EarningRetentionRatio

CashEarning

RetentionRatio

AdjustedCash FlowTimes


17/18

Profit loss account

Mar ' 10

IncomeOperating income

ExpensesMaterial consumed 4,029.40

2,213.20

Personnel expenses 9,062.80

Selling expenses 378.1

Adminstrative expenses 1,737.00

Expenses capitalised -

Cost of sales

Operating profit 5,501.50

Other recurring income 434.2

Adjusted PBDIT 5,935.70

Financial expenses 108.4

579.6

Other write offs -

Adjusted PBT 5,247.70

790.8

Adjusted PAT 4,456.90

Non recurring items 441.1

Other non cash adjustments -

Reported net profit 4,898.00

Earnigs before appropriation 4,898.00

Equity dividend 880.9

Preference dividend -

Dividend tax 128.3

Retained earnings 3,888.80

0

Manufacturing expenses

0

Depreciation

Tax charges


18/18

Mar ' 09

3,442.60

1,841.80

9,249.80

308.4

1,906.00

-

4,758.70

468.2

5,226.90

196.8

533.6

-

4,496.50

574.1

3,922.40

-948.6

-

2,973.80

2,973.80

586

-

99.6

2,288.20

0

0

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