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8/8/2019 FA_Assignment_Wipro_Balance Sheet & Financial Ratios Sarda
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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
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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
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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
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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
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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
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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
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h Moon
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8/8/2019 FA_Assignment_Wipro_Balance Sheet & Financial Ratios Sarda
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8/8/2019 FA_Assignment_Wipro_Balance Sheet & Financial Ratios Sarda
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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(%)
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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
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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
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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
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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
8/8/2019 FA_Assignment_Wipro_Balance Sheet & Financial Ratios Sarda
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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