Student

1. 1
“WIPRO LTD”
Submitted By: Bhumika Mangroliya
Submitted To: Miss Nilam Thakar
En no.167600585021
Profit and Loss Account
Parameters March '16 March'15 March'14
Operating Income 44,684.60 41,210.00 38,765.10
Less :Inter divisional transfers 0 0 0
Less: Excise 0 0.2 7.9
Net Sales 44,684.60 41,209.80 38,757.20
EXPENDITURE:
Stock Adjustments -53.1 -254.3 0.9
Raw Materials Consumed 2,655.70 2,799.80 2,491.10
Power & Fuel Cost 249.2 242.6 246.8
Employee Cost 21,379.70 19,726.30 18,337.50
Cost of Software developments 6,486.30 5,207.60 4,419.70
Operating Expenses 109.9 156.2 574.7
General and Administration Expenses 3,221.00 3,064.40 2,579.40
Selling and Marketing Expenses 226.7 156.7 140.7
Miscellaneous Expenses 1,303.20 914 1,045.50
Expenses Capitalised1
0 0 0
Total Expenditure 35,578.60 32,013.30 29,836.30

2. 2
PBIDT (Excl OI) 9,106.00 9,196.50 8,920.90
Other Income 2,772.70 2,501.80 1,798.70
Operating Profit 11,878.70 11,698.30 10,719.60
Interest 527.8 362.9 374.7
PBDT 11,350.90 11,335.40 10,344.90
Depreciation 868.8 778.4 736.7
Profit Before Taxation & Exceptional Items 10,482.10 10,557.00 9,608.20
Exceptional Income / Expenses 0 0 0
Profit Before Tax 10,482.10 10,557.00 9,608.20
Provision for Tax 2,383.10 2,363.90 2,220.80
PAT 8,099.00 8,193.10 7,387.40
Extraordinary Items 0 0 0
Adj to Profit After Tax 134.2 0 0
Profit Balance B/F 15,994.70 12,176.90 7,837.10
Appropriations 24,227.90 20,370.00 15,224.50
Equity Dividend (%) 300 600 400
Earnings Per Share (in ₹) 32.78 33.19 29.96
Book Value (in ₹) 164.81 139.92 118.92
Comment:
Opening Income
35,000.00
36,000.00
37,000.00
38,000.00
39,000.00
40,000.00
41,000.00
42,000.00
43,000.00
44,000.00
45,000.00
46,000.00
2016 2015 2014

3. 3
Net Sales
Stock Adjustments
Raw Materials Consumed
35,000.00
36,000.00
37,000.00
38,000.00
39,000.00
40,000.00
41,000.00
42,000.00
43,000.00
44,000.00
45,000.00
46,000.00
2016 2015 2016
-300
-250
-200
-150
-100
-50
0
50
2016 2015 2014

4. 4
Power & Fuel Cost
Employee Cost
2,300.00
2,350.00
2,400.00
2,450.00
2,500.00
2,550.00
2,600.00
2,650.00
2,700.00
2,750.00
2,800.00
2,850.00
2016 2015 2014
238
240
242
244
246
248
250
2016 2015 2016

5. 5
Cost of Software developments
Operating expenses
0
1000
2000
3000
4000
5000
6000
7000
2016 2015 2014
16500
17000
17500
18000
18500
19000
19500
20000
20500
21000
21500
22000
2016 2015 2014

6. 6
General and Administration Expenses
Miscellaneous Expenses
0
100
200
300
400
500
600
700
2016 2015 2014
0
500
1000
1500
2000
2500
3000
3500
2016 2015 2014

7. 7
PBIDT (Excl OI)
Other Income
0
200
400
600
800
1000
1200
1400
2016 2015 2014
8750
8800
8850
8900
8950
9000
9050
9100
9150
9200
9250
2016 2015

8. 8
Interest
0
500
1000
1500
2000
2500
3000
2016 2015 2014
0
100
200
300
400
500
600
2016 2015 2014

9. 9
Depreciation
Profit Before Taxation & Exceptional Items
PAT
650
700
750
800
850
900
2016 2015 2014
9000
9200
9400
9600
9800
10000
10200
10400
10600
10800
2016 2015 2014

10. 10
Profit Balance B/F
Appropriations
6800
7000
7200
7400
7600
7800
8000
8200
8400
2014 2015 2016
0
2000
4000
6000
8000
10000
12000
14000
16000
18000
2016 2015 2014

11. 11
Equity Dividend
Earnings Per Share
0
5000
10000
15000
20000
25000
30000
2016 2015 2014
0
100
200
300
400
500
600
700
2016 2015 2014

12. 12
Balance Sheet
Parameters MAR'16 MAR'15 MAR'14
EQUITY AND LIABILITIES
Share Capital 494.10 493.70 493.20
Share Warrants & Out standings
Shareholder's Funds 40,905.20 34,621.60 29,355.9
Long-Term Borrowings 0.00 0.00 0.00
Secured Loans 120.10 114.30 106.00
Unsecured Loans 1,026.40 948.90 900.10
Deferred Tax Assets / Liabilities -218.20 -109.20 -10.80
Other Long Term Liabilities 46.40 28.10 62.90
Long Term Trade Payables 0.00 0.00 0.00
Long Term Provisions 399.10 273.60 288.90
Total Non-Current Liabilities 1,373.80 1,255.70 1,347.10
Trade Payables 5,993.10 5,728.80 5,356.60
Current Liabilities
Other Current Liabilities 2,665.20 2,551.10 2,404.80
Short Term Borrowings 5,549.50 4,970.40 3,504.20
Short Term Provisions 2,399.30 4,115.00 3,619.60
Total Current Liabilities 16,607.10 17,365.30 14,885.2
28
29
30
31
32
33
34
2016 2015 2014

13. 13
Total Liabilities 58,886.10 53,242.60 45,588.2
Non-Current Assets 0.00 0.00 0.00
ASSETS
Gross Block 10,304.90 9,453.80 9,043.40
Less: Accumulated Depreciation 6,116.20 5,415.40 5,068.40
Less: Impairment of Assets 0.00 0.00 0.00
Net Block 4,188.70 4,038.40 3,975.00
Lease Adjustment A/c 0.00 0.00 0.00
Capital Work in Progress 325.10 361.20 275.10
Intangible assets under development 0.00 0.00 0.00
Pre-operative Expenses pending 0.00 0.00 0.00
Assets in transit 0.00 0.00 0.00
Non Current Investments 5,732.80 5,579.70 5,196.80
Long Term Loans & Advances 2,936.50 2,810.80 2,896.20
Other Non Current Assets 674.30 597.00 640.90
Total Non-Current Assets 13,857.40 13,387.10 12,984.0
Total Reserves 40,220.90 34,046.40 28,831.8
Current Assets Loans & Advances
Currents Investments 12,730.20 5,188.80 5,839.20
Inventories 526.20 479.40 228.30
Cash and Bank 12,007.80 15,667.50 10,554.9
Other Current Assets 6,571.20 6,044.70 4,963.90
Short Term Loans and Advances 4,488.50 4,330.90 2,467.00
Total Current Assets 45,028.70 39,855.50 32,604.2
Net Current Assets (Including Current Investments) 28,421.60 22,490.20 17,719.0
Total Current Assets Excluding Current Investments 32,298.50 34,666.70 26,765.0
Miscellaneous Expenses not written off 0.00 0.00 0.00
Total Assets 58,886.10 53,242.60 45,588.2
Contingent Liabilities 3,374.20 2,935.90 2,732.00
Total Debt 6,812.90 6,102.60 4,583.00
Book Value (in ₹) 164.80 0.00 118.92
Adjusted Book Value (in ₹) 164.80 0.00 118.92
Comment:
Share capital

14. 14
Shareholder's Funds
Secured Loans
492.6
492.8
493
493.2
493.4
493.6
493.8
494
494.2
2016 2015 2014
0
5000
10000
15000
20000
25000
30000
35000
40000
45000
2016 2015 2014

15. 15
Unsecured Loans
Deferred Tax Assets
95
100
105
110
115
120
125
2016 2015 2014
820
840
860
880
900
920
940
960
980
1000
1020
1040
2016 2015 2014

16. 16
Other Long Term Liabilities
Long Term Provisions
-250
-200
-150
-100
-50
0
2016 2015 2014
0
10
20
30
40
50
60
70
2016 2015 2014

17. 17
Total Non-Current Liabilities
Trade Payables
0
50
100
150
200
250
300
350
400
450
2016 2015 2014
1180
1200
1220
1240
1260
1280
1300
1320
1340
1360
1380
1400
2016 2015 2014

18. 18
Other Current Liabilities
Short Term Borrowings
5000
5200
5400
5600
5800
6000
6200
2016 2015 2014
2250
2300
2350
2400
2450
2500
2550
2600
2650
2700
2016 2015 2014

19. 19
Short Term Provisions
Total Current Liabilities
0
1000
2000
3000
4000
5000
6000
2016 2015 2014
0
500
1000
1500
2000
2500
3000
3500
4000
4500
2016 2015 2014

20. 20
Total Liabilities
Gross Block
13500
14000
14500
15000
15500
16000
16500
17000
17500
18000
2016 2015 2014
0
10000
20000
30000
40000
50000
60000
70000
2016 2015 2014

21. 21
Capital Work in Progress
Other Non Current Assets
8400
8600
8800
9000
9200
9400
9600
9800
10000
10200
10400
2016 2015 2014
0
50
100
150
200
250
300
350
400
2016 2015 2014

22. 22
Total Reserves
Currents Investments
540
560
580
600
620
640
660
680
700
2016 2014 2014
0
5000
10000
15000
20000
25000
30000
35000
40000
45000
2016 2015 2014

23. 23
Inventories
Cash and Bank
0.00
2,000.00
4,000.00
6,000.00
8,000.00
10,000.00
12,000.00
14,000.00
2016 2015 2014
0
100
200
300
400
500
600
2016 2015 2014

24. 24
Other Current Assets
Short Term Loans and Advances
0
2000
4000
6000
8000
10000
12000
14000
16000
18000
2016 2015 2014
0.00
1,000.00
2,000.00
3,000.00
4,000.00
5,000.00
6,000.00
7,000.00
2016 2015 2014

25. 25
Net Current Assets (Including Current
Investments)
Total Current Assets Excluding Current
Investments
0.00
500.00
1,000.00
1,500.00
2,000.00
2,500.00
3,000.00
3,500.00
4,000.00
4,500.00
5,000.00
2016 2015 2014
0.00
5,000.00
10,000.00
15,000.00
20,000.00
25,000.00
30,000.00
2016 2015 2014

26. 26
Total Assets
Contingent Liabilities
0.00
5,000.00
10,000.00
15,000.00
20,000.00
25,000.00
30,000.00
35,000.00
40,000.00
2016 2015 2014
0.00
10,000.00
20,000.00
30,000.00
40,000.00
50,000.00
60,000.00
70,000.00
2016 2015 2014

27. 27
Total Debt
2
2
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0.00
500.00
1,000.00
1,500.00
2,000.00
2,500.00
3,000.00
3,500.00
4,000.00
2016 2015 2014
0.00
1,000.00
2,000.00
3,000.00
4,000.00
5,000.00
6,000.00
7,000.00
8,000.00
2016 2015 2014