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Acknowledgement
I have taken efforts in this project. However, it would not have been possible without the kind support and help of many individuals and organizations. I would like to extend my sincere thanks to all of them. I am highly indebted to Mr. Mobin Sheikh for their guidance and constant supervision as well as for providing necessary information regarding the project & also for their support in completing the project. I would like to express my gratitude towards my parents & member of ITM Universe for their kind co-operation and encouragement which help me in completion of this project. I would like to express my special gratitude and thanks to industry persons for giving me such attention and time. My thanks and appreciations also go to my colleague in completing the project and people who have willingly helped me out with their abilities.
Sr.number 1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
Name Cover page Title page Acknowledgement Introduction Product P&l a/c Bal. sheet Cash flow statement Calculation of tax Ratio analysis
Wipro limited
Introduction:
Wipro Limited (Western India Products) is a global information technology (IT) services company headquartered in. As of 2011, Wipro is the second largest IT services company by turnover in India and employs more than 120,000 people worldwide as of March 2011. Wipro provides outsourced research and development, infrastructure outsourcing, business process outsourcing (BPO) and business consulting services. The company operates in three segments: IT Services, IT Products, Consumer Care and Lighting. It is 9th most valuable brand in India according to an annual survey conducted by finance and The Economic Times in 2010. Wipro has been actively working towards in the field of social and community development. Their primary focus is on education. It believes that education is the fundamental enabler of social change.
Chairman of Wipro:
AZIM HASHIM PREMJI
Azim Hashim Premji (born 24 July 1945) is an Indian and who is the chairman of, guiding the company through four decades of diversification and growth to emerge as one of the Indian leader in the software industry. According to, he is currently the third wealthiest Indian, and 36th richest in the world, with a personal wealth of US$16.8 billion in 2011. In 2000, he was voted among the 20 most powerful men in the world by Asia week. He has twice been listed among the 100 most influential people by TIME Magazine, once in 2004 and more recently in 2011. Premji owns 74% of Wipro Limited, which started off manufacturing hydrogenated cooking fats along with consumer products. It grew from a company of US $2.5 million to a giant of almost $7 billion under Premji's leadership. Wipro Technologies, the Global IT Business of the company, is one of India's largest software companies and is ranked among the top 100 technology companies globally.
@ Products
1.
IT Products(software)
2.
3. Wipro
P&L a/c
Mar'11 12 mths Income Sales Turnover Less: Excise Duty Net Sales Other Income Stock Adj. Total Income Expenditure Raw Materials Power & Fuel cost Employee Cost Other Manufacturing Expenses Selling and Admin Expenses Miscellaneous Expenses Preoperative Exp. Capitalized Total Expenses
Mar'10 12 mths
Mar'09 12 mths
3805.6 3768.8 199.7 141.4 10937.4 9062.8 2780.2 2145.3 1,703.30 1,491.40 1145 921.8 0 0 20,571.20 17,531.50
7779.3 3542.3 4237 603.1 10813.4 724.9 5781.3 2334.2 8840.4 6756.8 2869.1 34119.8
6761.3 3105 3656.3 991.1 8966.5 606.9 5016.4 1938.3 7561.6 5425.9 3726 30327.4
5743.3 2563.7 3179.6 1311.8 6895.3 459.6 4446.4 1902.1 6808.1 4202 2507.1 24903.9
Net PBT Net Cash From Operating less: Net Cash (used Activities Less: Net Cash(used Activities Less: Increase In Equivalents Add: decrease in Equivalents in)/ from Investing
1474 in)/From Financing 2732.6 Cash and Cash 496.1 Cash and Cash 0 5699.4 5203.3
Opening Cash & Cash Equivalents Closing Cash & Cash Equivalents
Calculation of tax
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Interest PBDT Depreciation Other Written Off Profit Before Tax Extra-ordinary items PBT (Post Extra-ord Items) Tax Reported Net Profit Total Value Addition Preference Dividend Equity Dividend Corporate Dividend Tax Per share data (annualized) Shares in issue (lakes) Earnings Per Share (Rs) Equity Dividend (%) Book Value (Rs)
58.6 6,305.60 600.1 0 5,705.50 0 5,705.50 861.8 4,843.70 16,765.6 0 490.8 981.8 220.4
99.8 6,268.40 579.6 0 5,688.80 0 5,688.80 790.8 4,898.00 13,762.70 0 880.9 128.3
196.8 4,081.50 533.6 0 3,547.90 0 3,547.90 574.1 2,973.80 13,306.00 0 586 99.6
1.
11
*100
Mar'11
Mar'10 Mar'09
G ross Profit
30000.00 25000.00 amt. in cr. 20000.00 15000.00 10000.00 5000.00 0.00 M ar'11 M ar'10 yeras G.P N Sales et M ar'09 6305.60 6268.40
4081.50
Companies gross profit is low in 2009 its increasing in 2010 by 28% but in this year companys gross profit goes down to 23% in 2011. But company is in good position compare to 2009.
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Mar'11 Net profit Net Sales Net Profit ratio(%) 6364.2 26300.5 24.198019
net profit
30000.00 26300.50 25000.00 22922.00 21507.30 20000.00
Rs. in cr
15000.00
Companys net profit is high in 2011 compare to 2009 but its low compare to last year 2010. Its shows operating efficiency of the firm is less compare to 2010.
13
* 100
Operating profit
30000.00 25000.00 Rs.in Cr. 20000.00 15000.00 10000.00 5000.00 0.00 Mar'11 Mar'10 year Operating Profit Net Sales Mar'09 5760.90 5501.50 4758.70 26300.50 22922.00 21507.30
Companies operating profit is low in 2011 compare to 2009 and 2010 which is shown in graph.
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3.
Operating exp. Ratio= C.O.G.S + Administrat exp. + Selling Exp.*100 Net Sales
Mar'11 Cost of goods sold Selling & addmin exp. Net Sales Ope. Exp. Ratio (%) 6554.2 1703.3 26300.5 31.3967415 Mar'10 5803.1 1491.4 22922 31.82313934 Mar'09 5130.4 1523 21507.3 30.93554282
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4.
Debt-Equity Ratio
Net worth
Mar'10
Mar'09
debt eq ratio
25000.00 21320.90 20000.00 Rs. in Cr. 15000.00 10000.00 5000.00 0.00 Mar'11 Mar'10 year Debt (secu + unsecu) equity Mar'09 4744.10 5530.20 5013.90 17692.20 12515.00
Companys debt is low in 2011 its shows company takes less risk camper to 2010 and 2009.
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5.
Current Ratio
Current Liabi.
Mar'11 Mar'10 Mar'09
current Ratio
10000.00 8000.00 Rs. in Cr 6000.00 4000.00 2000.00 0.00 Mar'11 Mar'10 year Current Assets Current Liabilities Mar'09 8840.40 8054.80
7561.60 7105.00
6808.10
7375.00
In this companys having more asset than the last two year its shows companys good position in its investing activity.
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Conclusion:
The primary goal of this report of analyzing of Wipro Ltd. Accounting activity throughout the year and shown the position of the company in now a days. For that I am analyzing the balance sheet of company and also there p & l and cash flow. As per that companies position in 2011 market is better than 2009, but its less than compare to 2010. But as per the cash flow companies position is good because its generating more cash from operating activity and its also purchased some assets in this year 2011. Its shows companies having future plan for expansion of his business.