Report on Financial Statement of Infosys

7/21/2019 Report on Financial Statement of Infosys

http://slidepdf.com/reader/full/report-on-financial-statement-of-infosys 1/22

CHAPTER 1:- INTRODUCTION

OBJECTIVES OF THE PROJECT.

METHODS USE FOR THE PREPARATION OF PROJECT.

LIMITATIONS OF THE PROJECT.

CHAPTER 2:- THEORATICAL ASPECT OF STUDY..

CHAPTER 3:- COMPAIRATIVE STATEMENT& IT’S INTERPRETATION.

COMMONSIZE STATEMENT& IT’S INTERPRETATION.

CASHFLOW STATEMENT & IT’S INTERPRETATION.

CHAPTER 4:-

• CONCLUSION

• BIBLIOGRAPHY



INTRODUCTION

OBJECTIVES

METHODS

LIMITATIONS



INTRODUCTION

Financia !"a"#$#n" i! a c%#c"i%n % 'a"a %()ani*#' acc%('in) "% %)ica& c%n!i!"#n" acc%+n"in) ,(%c#'+(#!. I"! ,+(,%!# i! "% c%n-# an +n'#(!"an'in)% !%$# inancia a!,#c"! % a /+!in#!! i($. T0# "#($ 1inancia ana!i!’2 a!%3n%4n a! ana!i! an' in"#(,(#"a"i%n % inancia !"a"#$#n"! (##(! "% "0# ,(%c#!!% '#"#($inin) inancia !"(#n)"0 & 4#a3n#!! % "0# i($ / #!"a/i!0in)!"(a"#)ic (#a"i%n!0i, /#"4##n "0# i"#$! % "0# /aanc# !0##"2 ,(%i" & %!!acc%+n" an' %"0#( %,#(a"i-# 'a"a.

In%!! E!"a/i!0#' in 56752 In%!! i! a NASDA8 i!"#' )%/ac%n!+"in) an' IT !#(-ic#! c%$,an 4i"0 $%(# "0an 59:2;;; #$,%##!. F(%$ aca,i"a % US< =:;2 4# 0a-# )(%4n "% /#c%$# a US< >.7=: /ii%n ?LTM 8@

FY5= (#-#n+#! c%$,an 4i"0 a $a(3#" ca,i"ai*a"i%n % a,,(%i$a"# US< @; /ii%n.

In %+( %+(n# % %-#( =6 #a(!2 4# 0a-# ca"a*#' !%$# % "0# $a%( c0an)#!"0a" 0a-# #' "% In'ia! #$#()#nc# a! "0# )%/a '#!"ina"i%n %( !%"4a(# !#(-ic#!"a#n". W# ,i%n##(#' "0# G%/a D#i-#( M%'# an' /#ca$# "0# i(!" IT c%$,an(%$ In'ia "% /# i!"#' %n NASDA8. O+( #$,%## !"%c3 %,"i%n! ,(%)(a$ c(#a"#'!%$# % In'ia! i(!" !aa(i#' $ii%nai(#!.

OBJECTIVES

To study the fnancial results o “INFOSYS”.

To know the fnancial solvency o the comany.

To make comarative study with other year.

To know the caacity o ayment o dividend !interest.

To know the mana"erial caacity.

To know the fnancial stren"ths !weakness o the comany.

To know the rofta#ility o the comany in the orm o ratios.



LIMITATIONS

It is only a study o interim reorts.

Financial analysis is #ased uon only monetary inormation

! non$monetary actors are i"nored.

It doesn%t consider chan"es in rice levels.

&s the fnancial statements are reared on the #asis o

"oin" concern concet' it doesn%t "ive e(act osition.

)han"es in accountin" rocedures #y a frm may oten make

fnancial analysis misleadin".

&nalysis is only a means ! not an end in itsel.

METHODS TO BE USED

T0# 'a"a’! !0%+' /# '#(i-#' (%$ "0# !#c%n'a( !%+(c# '+# "% ac3 % "i$#.

T0# i)+(#! )i-#n in inancia !"a"#$#n" a(# n%" % $+c0 +!# "% "0# '#ci!i%n

$a3#(. T0#!# i)+(#! a(# "% /# ana*#' %-#( a ,#(i%' % "i$# %( in (#a"i%n "%

%"0#( i)+(#!2 !% "0a" !i)niican" c%nc+!i%n! c%+' /# '(a4n (#)a('in) "0#

!"(#n)"0! an' 4i"n#!! % a /+!in#!! #n"#(,(i!#. T0# "%%! % inancia ana!i!0#, in "0i! (#)a('. T0# ana!i! an' in"#(,(#"a"i%n % inancia !"a"#$#n" i! +!#'

"% '#"#($in# "0# inancia ,%!i"i%n & (#!+"! % %,#(a"i%n a! 4#. T0# n+$/#(!

% '#-ic#! %( "%%! a(# +!#' "% !"+' "0# (#a"i%n!0i, /#"4##n 'i#(#n"

!"a"#$#n"!. An #%(" i! $a'# "% +!# "0# '#-ic#! "% 40ic0 c#a( ana*# "0#

,%!i"i%n % "0# #n"#(,(i!#. T0# "%%! %( '#-ic#! a(#

5 C%$,a(a"i-# !"a"#$#n". >F+n' %4 !"a"#$#n"

= C%$$%n !i*# !"a"#$#n". C%!" -%+$# ,(%i" ana!i!

@ Ra"i% ana!i!.

9 T(#n' ana!i!.

: Ca!0 %4 !"a"#$#n".



THEORATICAL ASPECT OF STUDY

COMPARATIVE STAEMENT

COMMONSIZE STATEMENT

RATIO ANALYSIS

CASHFLOW STATEMENT



THEORATICAL ASPECT OF STUDY

INTRODUCTION

Financia !"a"#$#n" i! a c%#c"i%n % 'a"a %()ani*#' acc%('in) "%%)ica & c%n!i!"#n" acc%+n"in) ,(%c#'+(#!. I"! ,+(,%!# i! "% c%n-# an

+n'#(!"an'in) % !%$# inancia a!,#c"! % a /+!in#!! i($.

Financia ana!i! i! 1"0# ,(%c#!! % i'#n"iin) "0# inancia !"(#n)"0! &

4#a3n#!!#! % "0# i($ / ,(%,#( #!"a/i!0in) (#a"i%n!0i, /#"4##n "0# i"#$!

% "0# /aanc# !0##" & "0# ,(%i" & %!! acc%+n"’. T0#(# a(# -a(i%+! $#"0%'! %(

"#c0ni+#! +!#' in ana*in) inancia !"a"#$#n"!2 !+c0 a! c%$,a(a"i-#

!"a"#$#n"!2 "(#n' ana!i!2 c%$$%n!i*# !"a"#$#n"!2 !c0#'+# % c0an)#! in

4%(3in) ca,i"a2 +n'! %4 an' ca!0 %4 ana!i!2 c%!"-%+$# ,(%i" ana!i!

& (a"i% ana!i!.

T0# "#($ 1inancia ana!i!’2 a!% 3n%4n a! ana!i! an' in"#(,(#"a"i%n %

inancia !"a"#$#n"! (##(! "% "0# ,(%c#!! % '#"#($inin) inancia !"(#n)"0 &

4#a3n#!! % "0# i($ / #!"a/i!0in) !"(a"#)ic (#a"i%n!0i, /#"4##n "0# i"#$! %

"0# /aanc# !0##"2 ,(%i" & %!! acc%+n" an' %"0#( %,#(a"i-# 'a"a.In "0i! ,(%#c"

4# !0%4 %( 'i!c+!!

A. C%$,a(a"i-# !"a"#$#n".

B. C%$$%n !i*# !"a"#$#n".

C. Ra"i% ana!i!.

D. Ca!0 %4 !"a"#$#n".

A. COMPARATIVE STATEMENT

T0# c%$,a(a"i-# inancia !"a"#$#n" !0%4! "0# inancia ,%!i"i%n a"

'i#(#n" ,#(i%'! % "i$#!. T0# ##$#n"! % inancia ,%!i"i%n a(# !0%4n in a

c%$,a(a"i-# %($ !% a! "% )i-# an i'#a % inancia ,%!i"i%n a" "4% %( $%(#

,#(i%'!. An !"a"#$#n" ,(#,a(#' in a c%$,a(a"i-# %($ 4i /# c%-#(#' in

c%$,a(a"i-# !"a"#$#n". F(%$ ,(ac"ica ,%in" % -i#42 )#n#(a2 "4% inancia

!"a"#$#n"! ?/aanc# !0##" & inc%$# !"a"#$#n" a(# ,(#,a(#' in c%$,a(a"i-#

%($ %( inancia ana!i! ,+(,%!#. N%" %n "0# c%$,a(i!%n % "0# i)+(#! %

"4% ,#(i%'! /+" a!% "0# (#a"i%n!0i, /#"4##n /aanc# !0##" & inc%$# !"a"#$#n"



#na/#! an '#,"0 !"+' % inancia ,%!i"i%n & %,#(a"in) (#!+"!. T0#

c%$,a(a"i-# !"a"#$#n"! a(# % = ",#!2 !+c0 a!

a C%$,a(a"i-# /aanc# !0##".

/ C%$,a(a"i-# inc%$# !"a"#$#n".

a Co!"#"$%&' (")"*+' ,''$:

T0# c%$,a(a"i-# /aanc# !0##" ana!i! i! "0# !"+' % "0# "(#n' % "0# !a$#

i"#$!2 )(%+, % i"#$! & c%$,+"#' i"#$! in "4% %( $%(# /aanc# !0##"! % "0#

!a$# /+!in#!! #n"#(,(i!# %n 'i#(#n" 'a"#!. T0# c0an)#! in ,#(i%'ic /aanc#

!0##" i"#$! (##c" "0# c%n'+c" % a /+!in#!!. T0# c0an)#! can %/!#(-#' /

c%$,a(i!%n % "0# /aanc# !0##" a" "0# /#)innin) an' a" "0# #n' % "0# ,#(i%' &

"0#!# c0an)#! can 0#, in %($in) an %,ini%n a/%+" "0# ,(%)(#!! % an

#n"#(,(i!#. T0# c%$,a(a"i-# /aanc# !0##" 0a! "4% c%+$n! %( "0# 'a"a %

%(i)ina /aanc# !0##". A "0i(' c%+$n i! +!#' "% !0%4 inc(#a!# %( '#c(#a!# in

i)+(#!. T0# %+("0 c%+$n $a /# a''#' %( )i-in) ,#(c#n"a)#! % inc(#a!# %(

'#c(#a!#.

/ Co!"#"$%&' I*+o' S$"$''*$:

T0# c%$,a(a"i-# inc%$# !"a"#$#n" )i-#! "0# (#!+" % "0# %,#(a"i%n! % a

/+!in#!!. T0# c%$,a(a"i-# inc%$# !"a"#$#n" )i-#! "0# i'#a % "0# ,(%)(#!! % a

/+!in#!! %-#( a ,#(i%' % "i$#. T0# c0an)# in a/!%+"# 'a"a in $%n# -a+#! &

,#(c#n"a)#! can /# '#"#($in#' "% ana*# "0# ,(%i"a/ii" % "0# /+!in#!!. Li3#

% a /+!in#!! %-#( a ,#(i%' % "i$#. Li3# c%$,a(a"i-# /aanc# !0##"2 inc%$#

!"a"#$#n" a!% 0a! %+( c%+$n!. Fi(!" "4% c%+$n! )i-# i)+(#! % -a(i%+! i"#$!

%( "4% #a(!. T0i(' &%+("0 c%+$n! a(# +!#' "% !0%4 inc(#a!# %( '#c(#a!# ini)+(#! in a/!%+"# a$%+n"! &,#(c#n"a)#! (#!,#c"i-#.



B. COMMONSIZE STATEMENT

T0# c%$$%n !i*# !"a"#$#n"!2 /aanc# !0##" & inc%$# !"a"#$#n"! a(#

!0%4n in ana"ica ,#(c#n"a)#!. T0# i)+(#! a(# !0%4n a! ,#(c#n"a)#! % "%"a

a!!#"!2 "%"a ia/ii"i#! &"%"a !a#!. T0# "%"a a!!#"! a(# "a3#n a! 5;; & 'i#(#n"

a!!#"! a(# #,(#!!#' a! a ,#(c#n"a)# % "0# "%"a2 !i$ia( -a(i%+! ia/ii"i#! a(#

"a3#n a! a ,a(" % "%"a ia/ii"i#!. T0#!# in!"a$#n"! a(# a!% 3n%4n a!

c%$,%n#n" ,#(c#n"a)# %( 5;; ,#(c#n" !"a"#$#n"! /#ca+!# #-#( in'i-i'+a’!

i"#$ i! !"a"#' a! a ,#(c#n"a)# % "%"a 5;;. T0# !0%(" c%$in)! in c%$,a(a"i-#

!"a"#$#n"! &"(#n' ,#(c#n"a)#! 40#(# c0an)#! in i"#$! c%+' n%" /# c%$,a(#'

4i"0 "0# "%"a! 0a-# /##n c%-#(#' +,. T0# c%$$%n !i*# !"a"#$#n" i! +, "4%

",#! !+c0 a!

a. C%$$%n !i*# /aanc# !0##".

/. C%$$%n !i*# inc%$# !"a"#$#n".

a* Coo* ,%' B")"*+' S''$:

A !"a"#$#n" in 40ic0 /aanc# !0##" i"#$! a(# #,(#!!#' a! "0# (a"i% %

#ac0 #,(#!!#' a! "0# (a"i%n % #ac0 a!!#" "% "%"a a!!#"! & (a"i% % #ac0 ia/ii"

i! #,(#!!#' a! a (a"i% % "%"a ia/ii"i#! i! ca#' c%$$%n !i*# !"a"#$#n".

(/ Coo* ,%' I*+o' S$"$''*$:

T0# i"#$! in inc%$# !"a"#$#n" can /# !0%4n a! ,#(c#n"a)#! % !a#! "%

!0%4 "0# (#a"i%n % #ac0 i"#$ "% !a#!. A !i)niican" (#a"i%n!0i, can /#

#!"a/i!0#' /#"4##n i"#$! % inc%$# !"a"#$#n" & -%+$# % !a#!. T0# inc(#a!#

in !a#! !+''#n inc(#a!#! !#in) #,#n!#! & n%" a'$ini!"(a"i-# %( inancia

#,#n!#!. In ca!# "0# -%+$# % "0# !a#! inc(#a!# "% a c%n!i'#(a/# #"#n"2

a'$ini!"(a"i-# & inancia #,#n!# $a )% +,. In ca!# "0# !a#! a(# '#cinin)2

"0# !#in) #,#n!# !0%+' /# (#'+c#' a" %nc#. S% a (#a"i%n!0i, #!"a/i!0#!

/#"4##n !a#! & %"0#( i"#$! in inc%$# !"a"#$#n" & "0i! (#a"i%n!0i, i! 0#,+ in

#-a+a"in) %,#(a"i%na ac"i-i"i#! % "0# #n"#(,(i!#.



C. RATIO ANALYSIS

Ra"i% ana!i! i! a "#c0ni+# % ana!i! & in"#(,(#"a"i%n % inancia

!"a"#$#n"!. I" i! "0# ,(%c#!! % #!"a/i!0$#n" & in"#(,(#"in) -a(i%+! (a"i%! %(

0#,in) in $a3in) c#("ain '#ci!i%n!. H%4#-#(2 (a"i% ana!i! i! n%" an #n' in

i"!#. I" i! %n a $#an! % /#""#( +n'#(!"an'in)! % inancia !"(#n)"0 &

4#a3n#!! % a i($ cac+a"i%n % $#(# (a"i%! '%#! n%" !#(-# an ,+(,%!#2 +n#!!

!#-#(a a,,(%,(ia"# (a"i%! a(# ana*#' & in"#(,(#"#'. T0#(# a(# a n+$/#( %

(a"i%! 40ic0 can /# cac+a"#' (%$ "0# in%($a"i%n )i-#n in "0# inancia

!"a"#$#n" % INFOSYS BPOK.

D. CASH FLOW STATEMENT

Ca!0 %4 !"a"#$#n" i! a !"a"#$#n" 40ic0 '#!c(i/#! "0# ca!0

in%4! & %+"%4! % ca!0 & -a(i%+! ca!0 #+i-a#n"! in an #n"#(,(i!# '+(in) a

!,#cii#' ,#(i%' % "i$#. S+c0 !"a"#$#n"! #n+$#(a"# n#" ##c"! % -a(i%+!

/+!in#!! "(an!ac"i%n! %n ca!0 & i"! #+i-a#n"! & "a3# in"% acc%+n" (#c#i," &

'i!/+(!#$#n"! % ca!0. Ca!0 %4 !"a"#$#n" !+$$a(i#! "0# ca+!#! % c0an)#! in

ca!0 ,%!i"i%n % a /+!in#!! #n"#(,(i!# /#"4##n 'a"#! % "4% /aanc# !0##"!.Acc%('in) "% AS@ an #n"#(,(i!# i! /%+n' "% ,(#,a(# & !+/$i" ca!0 %4

!"a"#$#n".



COMPARATIVE STAEMENT 0 ITS

INTERPRETATION

COMMONSIZE STATEMENT 0 ITS

INTERPRETATION

CASHFLOW STATEMENT 0 ITS INTERPRETATION

COMPARATIVE BALANCE SHEET OF INFOSYS



For the year ended +,st march -, ! -,,

/articulars Year endin" +,st

march

Increase0

decrease

1In crores*

Increase0

decrease

1In 2* -,

1In

crores*

-,,

1In

crores*3I&4I3ITI5S6$S7&85 7O3958%S

F:N9

++;-<<=, ++;-<<=, NI3 NI3

85S58>5 ! S:8/3:S ?,?-@;@A= ,,@<@-?+

A<

-A;+@<- --.<,2

TOTAL LIABILITIES 935754615

5

11405906

857

204836070

2

21.88%

&SS5TS6$FIB59 &SS5T

O8ICIN&3 )OST

+;?<+@@,=A A=?-?<=

A

,@,@@+@ A.,=2

35SS6 &)):D:3&T59

95/8I)I&TION

,;;<,?;A, --=?=?-A,

A=;<-=@? -A.?+2

N5T 4OOE >&3:5 -;;@A@+,+ ,<??A+<+A

A

$-;?-;?@? $,+.;A2

)&/IT&3 $I$/ A<,;@< -A<,A=@ -A-A-,AA? =,+<.=@2 TOT&3 FIB59 &SS5T -?++@A?- -A@=<<A

A@<;<=- -.-+2

IN>5STD5NTS =+A@,?@ +A;==;;<

;

$

,;?@A+-;

$+=.<A2

95FF5859 T&B

&SS5TS

,@@A<@A@+ -+@A?A<;+ <,;+- A-.@2

):885NT

&SS5TS'3O&NS !

&9>&N)5S6$S:N98Y 954T8O8S ,;-?@@+<@ -,==A,?<;

<

+-=;,+A,, ,<.;,2

)&S7 ! 4&NE

4&3&N)5

-?<<+,?< =++=++@@A

@

+-+<@A@<@ ,=A.+A2

3O&NS ! &9>&N)5S ,?A-A@;< -<?,-=+;

-

<@;;<?-?@ +?.@+2

TOTAL CURREENTASSETS &

LIABILITIES

5867584433

10199881816

4332297383

73.83%

35SS 6$):885NT

3I&4I3ITI5S !

/8O>ISIONS):885NT 3I&4I3ITI5S +;=,,@?A?+ A,@@-<<

?

+,=,<=,@ ;.,;2



/8O>ISIONS --++,-<A +,?+-?,, ?@,@?+< A-.??2NET CURRNT

ASSET

179310286

6

57142757

96

392117293

0

218.685

%TOTAL ASSET 935754615

5

11405906

857

204836070

2

21.88%

I!"#$#"!!' 1()

a 5.T0# c%$,a(a"i-# /aanc# !0##" % "0# c%$,an (#-#a! "0a" '+(in) =;55

"0#(# 0a! /##n an inc(#a!# in i#' a!!#"! % R!.5>5>>@>;;c(%(#!

i.#.9.5:2& #+i" a(# ca,i"a 0a! (#$ain#' !a$# in /%"0 "0# #a(!. T0#

c%$,an 0a! n%" "a3#n an %an!2 a'-anc#!2 !#c+(#' %an! (%$ %+"!i'#. T0#

ac" '#,ic"! "0a" "0# i#' a!!#"! 'i!,%!#' % '+(in) "0# #a( 4#(# n%"

!+/!"an"ia2 & "0#(#%(#2 '% n%" a#c"in) "0# )%in) c%nc#(n c%nc#,".

/ T0# c+((#n" a!!#"! 0a-# inc(#a!#' / R!.@6=55=6@; i.#.=57.>7 & ca!0 a!

inc(#a!#' / R!.@=@>;9>>c(%(#!. T0i! +("0#( c%ni($! "0a" "0# c%$,an

0a! (ai!#' %n) "#($ inanc#! #-#n %( "0# c+((#n" a!!#"! (#!+"in) in"% an

i$,(%-#$#n" in "0# i+i'i" ,%!i"i%n % "0# c%$,an.

c R#!#(-# & !+(,+!#! 0a-# inc(#a!#' (%$ R!.625;26=2>72>9:c(%(#!

"%552;>2>2=62@9c(%(#! i.#.==.5 40ic0 !0%4! "0a" "0# INFOSYS

c%$,an 0a! +"ii*#' (#!#(-# & !+(,+!#! %( "0# ,a$#n" % 'i-i'#n'! "%

!0a(#0%'#(! #i"0#( in ca!0 %( / i!!+# % /%n+! !0a(#!.

' T0# %-#(a inancia ,%!i"i%n % "0# In%!! C%$,an i! !a"i!ac"%(.

COMPARATIVE INCOME STATEMENT OF INFOSYS

For the year ended +,st

march -, ! -,,/&8TI ):3&8S Year endin" +,st

march

Increase0

decrease

1In crores*

Increase0

decrease

1In 2* -,

1In crores*

-,,

1In crores*

N5T S&35S ,,-@@+<-

-@

,,-?,,A<?

?

-A<<<@;+ .--2



35SS6

COST O* +OODS SOLD 601574734

4

66774860

31

66173865

9

11.00%

+ROSS ,RO*IT 525062288

2

46136618

78

)

63696100

4

)12.13%

35SS6 O,ERATIN+ E-,.

S533INC ! D&8E5TINC

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<;A-=?-A@ ?==;@A<@ ,<,@=A;

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C5N58&3 ! &9DINIST8&TI>5

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O,ERATIN+ ,RO*IT BE*ORE

DE,RITIATION

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OT758 IN)OD5 -=;,A=+;- AAA=?+-@ ,;@AA<;-

A

<-.-=2

ID/&I8D5NT FO8 IN>5ST55S NI3 @-,@@,?, NI3 NI3

,RO*IT BE*ORE TA- 293136647

1

21447990

83

)

78656738

8

)26.83%

/8O>ISION FO8 T&B&TION ,?+-+AAA ?@A+;+;, $?@<?@-+ $=.?2

NET ,RO*IT 273813206

7

20483607

02

)

68977136

5

)25.19%



INTER,RETATION 2()

T0# c%$,a(a"i-# inc%$# !"a"#$#n" )i-#n a/%-# (#-#a! "0a" in n#" !a#! %

;.== 40i# "0# c%!" % )%%'! !%' 0a! inc(#a!#' n#a( / 55.;; /+" "0#

)(%!! ,(%i" '#c(#a!#' % 5=.5@.

/ A"0%+)0 "0# %,#(a"in) #,#n!#! 0a-# inc(#a!#' / @9.>> "0# inc(#a!# in

)(%!! ,(%i" i! n%" !+ici#n" "% c%$,#n!a"# %( "0# inc(#a!# in %,#(a"in)

#,#n!# &0#nc# "0#(# 0a! /##n an %-#(a inc(#a!# in %,#(a"i%na ,(%i"

R!.=:6.9; c(%(#! i.#.9.= in !,i"# % an '#c(#a!# in inancia #,#n!# %

R!.96.7; $ii%n %( in"#(#!" %( in"#(#!" & inc%$# "a R!.5 $ii%n.

T0#(# i! an '#c(#a!# in n#" ,(%i" a"#( "a a$%+n"in) "% R!.:9.@ $ii%n i.#.

5.55.

I" $a /# inc+'#' "0a" "0#(# i! a !+ici#n" ,(%c#!! in "0# INFOSYSCOMPANYK an' "0# %-#(a ,(%i"a/ii" % "0# c%$,an i! n%" -#( )%%'

/#ca+!# "0# c%$,an i! n%" inc+((#' $+c0 ,(%i" a! c%$,a(#' "% =;;65;.

COMMON SIZE BALANCE SHEET OF INFOSYS

FO8 T75 Y5&8 5N959 +,ST D&8)7 -,!-,,



31,$ "#+ 21 31,$ "#+ 211

P"#$%+)"#, Ao*$ %*

M%))%o*

P'#+'*$"'

56/

Ao*$ %*

M%))%o*

P'#+'*$"'

56/

3I&4I3ITI5S6$S7&85 7O3958%S F:N9 ++';-'<<'=,

+.@-2 ++';-'<<'=, -.?<=2

85S58>5 ! S:8/3:S ?','?-'@;'

A=

?@.+;2 ,,'@'<@'-?'

+A<

?<.+2

TOTAL LIABILITIES 9357546

155

,2 11405906

857

,2

&SS5TS6$

FIB59 &SS5T O8ICIN&3

)OST

+';?'<+'@@'

,=A

A,.@A2 A'='?'-?'<

=A

+=.=;2

35SS6 &)):D:3&T59

95/8I)I&TION

,';';<',?'

;A,

,?.++2 -'-='?='?-'A

,

,?.;,2

N5T 4OOE >&3:5 -';';@'A@'

+,+

--.+-2 ,'<?'?A'+<'+

AA

,=.<<2

)&/IT&3 $I$/ A<',;'@< .=2 -A'<,'A'=@ -.,@2

TOTAL *I-ED ASSET 2093364

920

22.37% 2046577

400

17.94%

IN>5STD5NTS ='+'A@','

?@

=@.@;2 +'A';='=;';

<;

-?.;;2

95FF5859 T&B &SS5TS ,@'@A'<@'A@

+

,.<<2 -+'@A'?A'<;+ -.<2

):885NT &SS5TS'3O&NS

! &9>&N)5S6$S:N98Y 954T8O8S ,';-'?@'@'

+<@

,?.==2 -',='=A',?'<

;<

,;.;?2

)&S7 ! 4&NE 4&3&N)5 -'?<'<+'?<

--.A-2 ='++'=+'+@'@

A@

A@.<<2

3O&NS ! &9>&N)5S ,'?A'-'A@'

;<

-.<+2 -<'?',-'=+'

;-

-+.<=2

=';@'<=';A'

A++

@-.<,2 ,',?'?;';,'

;,@

;?.A+2

35SS 6$):885NT

3I&4I3ITI5S !

/8O>ISIONS):885NT 3I&4I3ITI5S +';=',,'@?'

A?+

A,.,=2 A,'@@'-<'<'

?

+@.=+2

/8O>ISIONS --'++',-'<

A

2.38% +,'?+'-?',, 2.80%

NET CURRNT ASSET 1793102

866

19.16% 5714275

796

50.09%

TOTAL ASSET 9357546

155

,2 11405906

857

,2



INTER,RETATION 3()

a S0a(# 0%'#(! % "0# c%$,an 4i '#c(#a!# in ,#(c#n"a)# /+" "0# !0a(#

a$%+n" 4i (#$ain !a$#.

/ T0#(# 4a! a inc(#a!# in (#!#(-# & !+(,+! % "0# c%$,an in =;55 a!

c%$,a(#' "% =;5; i.#. 6>.@7 "% 6.;@

c In =;5; %+" % "%"a a!!#"! "0# ,#(c#n"a)# % c+((#n" a!!#" 4a! 56.5> &

,#(c#n"a)# % i#' a!!#"! i! ==.@. In =;55 %+" % "%"a a!!#"! "0#

,#(c#n"a)# % c+((#n" a!!#" 4a! :;.;6 & ,#(c#n"a)# % i#' a!!#"! i!

5.@9. T0i! i$,i#! "0# c+((#n" a!!#"! 0a! inc(#a!# in =;55a! c%$,a(#' "%

=;5; & a!% "0# ,#(c#n"a)# % i#' a!!#"! 4i '#c(#a!# in =;55 a!

c%$,a(#' "% =;5;.

' In =;5; "0# c+((#n" ia/ii"i#! 4a! 95.: /+" in =;55 i" 0a! /(%+)0" '%4n "%

@>.:@. T0#(# 4a! a !i)0" inc(#a!# in ,(%-i!i%n! % "0# c%$,an

i.#.=.@7in =;5; "% =.7; in =;55.

COMMON SIZE INCOME STATEMENT OF INFOSYS

FO8 T75 Y5&8 5N959 +,ST D&8)7 -,!-,,

+,st march -, +,st march -,,

/&8TI):3&8S &mount

1in )rores*

/ercenta"

e 12*

&mount

1in )rores*

/ercenta"

e 12*

NET SALES 11266370

226

100% 1129114

7909

100%

35SS6

COST O* +OODS SOLD 6015747

344

53.39% 6677486

031

59.14%



+ROSS ,RO*IT 5250622

882

46.61% 4613661

878

40.86%

LESS( O,ERATIN+ E-,.

S533INC ! D&8E5TINC

5B/5NS5S

<';A'-='?-'A

@

@.?@2 ?='=;'@A'<

@

;.A@2

C5N58&3 !

&9DINIST8&TI>5

5B/5NS5S

,'-='AA'@-'<

;

,,.,+2 ,'+;'<?'@?'<

;

,-.-?2

TOTAL O,ERATIN+

E-,ENSE

2038722

046

1.81% 2343834

486

20.78%

O,ERATIN+ ,RO*IT

BE*ORE DE,RITIATION

3211900

856

28.51% 2269828

022

20.10%

95/8ITI&TION =+';@'<?'<@< A.<;2 ='<A'=='?=

A

A.A?2

O,ERATIN+ ,RO*IT

A*TER DE,RITIATION

2673221

089

23.73% 1762372

068

15.60%

OT758 IN)OD5 -=';,'A='+;- -.-?2 AA'A='?+'-

@

+.?+2

ID/&I8D5NT FO8

IN>5ST55S

NI3 NI3 @'-,'@@',?, .==2

,RO*IT BE*ORE TA- 2931366

471

26.02% 2144799

083

18.99%

/8O>ISION FO8

T&B&TION

,?'+-'+A'AA ,.<-2 ?'@A'+;'+;, .;=2

NET ,RO*IT 2738132

067

24.30% 2048360

702

18.14%

INTER,RETATION 4(

a T0# !a#! 0a-# inc(#a!#' /+" "0# )(%!! ,(%i" 0a! '#c(#a!#' in a/!%+"# i)+(#!

in=;55 a! c%$,a(#' "% =;5;. T0# ,#(c#n"a)# % "0# )(%!! ,(%i" "% !a#! 0a!

a!% '#c(#a!#' (%$ 9>.>5 "% 9;.7>.

/ T0# ,#(c#n"a)# % c%!" % !a#! 0a! inc(#a!#' in =;5; a! c%$,a(#' "% =;55

i.#.:@.@6 "%:6.59.

c T0# n%n%,#(a"in) #,#n!#! 0a-# (#$ain#' a/%+" "0# !a$# in /%"0 "0# #a(!

/+" %,#(a"in) #,#n!# 0a! inc(#a!# in =;55 a! c%$,a(#' "% =;5;.

' A !i)0" '#c(#a!# in %,#(a"in) #,#n!# in =;55 ca+!#! '#c(#a!# in ,(%i"a/ii".



# T0# %-#(a ,(%i"a/ii" % INFOSYS 0a! '#c(#a!#' in =;55 40ic0 i! n%" a

)%%' !i)n %( "0# c%$,an.

CONCLUSION



BIBLIO7RAPHY



CONCLUSION

In !%$#2 40i# "0# /#""#( !0%,,#( an' (#"ai +n'#(!"an'in)2 /(#a3

"0(%+)0 c%nc#,"!2 !+,#(i%( -a+# & inn%-a"i%n2 a(# 0#,in) "0# c%$,an 4in in "0#

$a(3#" ,ac# a" "0# i(!" $%$#n" % "(+"0.

W# $a ## 40a" 4# a(# '%in) i! +!" a '(%, in "0# %c#an. B+" i "0a" '(%,

4a! n%" in "0# %c#an2 "0# %c#an 4i /# #!! /#ca+!# % "0# $i!!in) '(%,K

T0# c%$,an #" a)ain !#a#' n#4 ,#a3! in "0# i!ca #a( =;;6=;5; &

=;5;=;55. T%"a !a#! )(#4 / ;.== i.#.=9>7@c(%(#!. T0# )(%!! ,(%i" 0a!

'#c(#a!#' (%$ @@.=@ "% @=.@ !% "0# n#" ,(%i" a!% '#c(#a!#' (%$ =5.@>

"%57.9=. T0i! !i)nii#! "0a" "0# %-#(a ,(%i"a/ii" % INFOSYS 0a! '#c(#a!#' a!

c%$,a(# "% ,(#-i%+! #a(. T0# ,(%i" i! n%" a )%%' in'ica"i%n %( "0# c%$,an. T0#

c%$,an’! i#' a!!#"! a!% inc(#a!#'. T0# c+((#n" (a"i% 0a! inc(#a!#' a! c%$,+"#'

"% ,(#-i%+! #a( & "0# !%-#nc (a"i% % "0# c%$,an i! -#( )%%'2 40ic0 i! /#""#(

%( "0# c%$,an2 !% %( "0# %n) (+n % "0# c%$,an i! c%nc#(n#'. T0# /%a(' %

'i(#c"%(! "a3#n )%%' & /#""#( !"#,!2 !% "0a" "0# n#" ,(%i" % "0# c%$,an inc(#a!#'.

T0# ,(#,a(# c%%('ina"i%n /#"4##n #$,%## & #$,%#( inc(#a!#' "0#

,(%i"a/ii" % "0# c%nc#(n.

T0# )#n#(a ,+/ic i! a!% "a3# in"#(#!" "% %in INFOSYS BPO a! 4# a!

in-#!" "0#i( ca,i"a "%4a('! "0i! c%$,an.



BIBLIOGRAPHY

NEWS PAPERS

T0# Ec%n%$ic Ti$#!

T0# B+!in#!! S"an'a('

T0# Ti$#! O In'ia

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GUPTA SASHI . & SHARMA R. Management Accounting 2 T0i('

E'i"i%n =;;72 ALYANI PUBLISHERS

GUPTA SASHI . & ARUN MEHRA Financial statement Analysis &

Reporting 2 T0i(' E'i"i%n=;;72 ALYANI PUBLISHERS

GUPTA SASHI . & SHARMA R. Financial Management.

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