Industry Analysis Infosis

COMPANY ANALYSIS
AND
INDUSTRY ANALYSIS
ACCOUNTING FUNDAMENTALS
COMPANY ANALYSIS “ INFOSYS”
SUBMITTED TO: SUBMITTED BY:

Dr. Pratibha Wasan Anuradha singh
PGSF1910
Anuradha singh
Pgsf1910
1. Liquidity ratio
Year quick ratio current ratio
2019 -0.125967304 -0.125967304
2018 -0.080621232 -0.080621232
2017 -0.186181033 -0.186181033
2016 0.114667217 0.114667217
2015 0.148340103 0.148340103
2014 0.136789484 0.136789484
2013 0.208481664 0.208481664
2012 0.328327227 0.328327227
2011 0.284621845 0.284621845
2010 0 0
quick ratio
12
10
0
0 2 4 6 8 10 12
current ratio
12
10
0
0 2 4 6 8 10 12
The current ratio is at moderate level which tells about the company is not doing well in the
year 2019 but in past decades it was well working in terms of there current assets and
liabilities. The quick ratio is stating that the company is not having enough of short term
assets on hand to cover its liabilities. Since the year 2017 the company is having its quick
ratios in negative.
Company analysis
LIQUIDITY RATIO:
Current Ratio:
 Average-1.74
 Highest (2016) – 2.31
 Lowest (2010)- 1.00
The Current Ratio is at moderate level which means all organizations in industry is doing
admirably to pay of their liabilities at some degree.
2. solvency ratio
Year LONG TERM DEBT NETWORTH DEBT/ EQUITY
RATIO
2019 62711 248 252.8669355
2018 63502 208 305.2980769
2017 68017 82 829.4756098
2016 61082 62 985.1935484
2015 48068 30 1602.266667
2014 42092 364 115.6373626
2013 36059 120 300.4916667
2012 29757 0 0
2011 24501 0 0
2010 22036 0 0
DEBT/ EQUITY RATIO

12
10
0
0 2 4 6 8 10 12
The MINDTRE INFOSI TCS WIPR HCL Bench

compa E S O mark
ny is
paying
its
debt
by
using
their
equitie
s
freque
ntly.
In the
year
2015
compa
ny is
using
more
amoun
t of
equity
for
paying
off its
debt.
Which
reflect
s the
ability
of
shareh
older’
s
equity
to
cover
all
outsta
nding
debts
in the
event
of the
busine
ss
downt
urn.
By
analyz
ing the
graph
we
can
say
that
the
compa
ny has
mainta
ined
financ
ial
levera
ge.XY
ear

2019 0.02 252.87 0.09 0.03 0.1180811 50.63
81
2018 0.03 305.30 0.20 0.03 0.1217712 61.14
18
2017 0.03 829.48 0.22 0.06 0.1143911 165.98
44
2016 0.08 985.19 0.25 0.06 0.1040221 197.14
4
2015 0.03 1602.27 0.33 0.04 0.1004428 320.55
04
2014 0.05 115.64 0.00 0.05 0.2092250 23.19
92
2013 0.05 300.49 0.00 0.01 2.2698892 60.56
99
2012 0.06 0.00 0.01 0.10 2.5788560 0.55
89
2011 0.05 0.00 0.00 0.12 3.1269372 0.66
69
2010 0.00 0.00 0.00 0.01 5.1564206 1.03
64
88.14
Obligation value Ratio:

 Average – 88.14
 Highest (2015) – 320.55
 Lowest (2012)-0.33
3. TOTAL DEBT RATIO-
Years long term debts equity reserve and shareholders total debt ratio
shareholder surplus fund
2019 248 2178 60533 62711 252.8669355
2018 248 1092 62410 63502 256.0564516
2017 208 1148 66869 68017 327.0048077
2016 208 1148 59934 61082 293.6634615
2015 82 574 47494 48068 586.195122
2014 364 286 41806 42092 115.6373626
2013 120 287 35772 36059 300.4916667
2012 0 287 29470 29757 0
2011 0 287 24214 24501 0
2010 0 287 21749 22036 0
total debt ratio
12
10
0
0 2 4 6 8 10 12
It is used to evaluate the company’s financial leverage. The Debt Equity Ratio is over the
normal for more years which implies that more organizations in industry is taking less
obligation and utilize more values which is useful for industry. In the year 2015 its has a high
total debt equity and in the year 2010 to 2012 it has a 0 total debts.
4. Profitability ratio-
GROSS PROFIT RATIO / GROSS MARGIN= GROSS PROFIT/SALES *100
years gross profit revenue profitability % change
ratio
2019 -38957 73107 -53.28764687 -54.28764687
2018 -30163 61941 -48.69634007 -49.69634007
2017 -27537 59289 -46.44537773 -47.44537773
2016 -24795 53983 -45.93112647 -46.93112647
2015 -21202 47300 -44.82452431 -45.82452431
2014 -21489 44341 -48.46304774 -49.46304774
2013 -16647 36765 -45.27947776 -46.27947776
2012 -12720 31254 -40.69879055 -41.69879055
2011 -10037 25385 -39.53909789 -40.53909789
2010 -7990 21140 -37.79564806 -38.79564806
gross profit
12
10
0
0 2 4 6 8 10 12
It tells about how good a company is at creating a service compared to its competitors. The
company is having a stable gross profits in the year 2016. Still the company is moving in bad
state but since the year 2016 it is tending to improve its profit.
Gross
profit
Year MINDTRE INFOSI TCS WIPRO HCL Bench

E S mark

2019 0 -53.29 -1.50945 56.92 0.00 0.42
2018 0 -48.70 -4.96192 57.17 0.00 0.70
2017 0 -46.45 -4.33287 56.30 0.00 1.10
2016 0 -45.93 -2.83045 56.52 0.00 1.55
2015 0 -44.82 5.264914 57.54 0.00 3.60
2014 0 -48.46 3.349468 57.59 0.00 2.49
2013 0 -45.28 1.987611 55.34 0.00 2.41
2012 0 -40.70 -70378.7 50.94 0.00 -
14073.68
2011 0 -39.54 2.180472 52.68 0.00 3.06
2010 0 -37.80 0 52.45 0.00 2.93
-1405.54
The average of the industry analysis could also be seen as the industry is having a high level
of profits in the market.
Average= -1405.54
Highest average= 3.60 in 2015
Lowest average= -14073 in 2012
 NET PROFIT
years net profit revenue net profit ratio % change
2019 14702 73107 20.11024936 -0.267395017
2018 16155 61941 26.08127089 -0.049874088
2017 13818 59289 23.30617821 -0.150969141
2016 12693 53983 23.51295778 -0.143436279
2015 12164 47300 25.7167019 -0.06315513
2014 10194 44341 22.99000925 -0.162486997
2013 9116 36765 24.79532164 -0.09672049
2012 8470 31254 27.10053113 -0.012743015
2011 6443 25385 25.38113059 -0.075379802
2010 5803 21140 27.45033113 0
NET PROFIT
12
10
0
0 2 4 6 8 10 12
Company’s Net Profit is going down in few years i.e., 2011, 2013, 2014, 2016 but the
company is facing the drastic fall in 2019 as compared to the net profit of previous years.
Shareholders are interested in net profit ratio analysis.
Net
Profit
Year MINDTRE INFOSI TCS WIPRO HCL Bench mark

E S

2019 10.73845 20.11 24.41 15.85 8.85 15.99
2018 11.73521 26.08 25.93 17.27 7362.00 1488.60
2017 8.849909 23.31 25.52 17.88 6873.00 1389.71
2016 13.885 23.51 26.87 18.35 4719.08 960.34
2015 15.06 25.72 26.17 19.88 6345.95 1286.56
2014 14.88323 22.99 28.57 19.06 5984.62 1214.02
2013 14.34923 24.80 26.40 17.01 3704.72 757.45
2012 11.41917 27.10 66926.71 14.79 1950.42 13786.09
2011 8.15772 25.38 25.86 18.42 1198.28 255.22
2010 16.87411 27.45 24.44 21.37 1056.24 229.27
2138.33
Average= 2138.33
Highest average= 13786.09 (2011)
Lowest average = 15.99 (2019)
The industry is clearly stating about the fall in 2019 in respect to the previous year’s net
profit. The industry has the peak net profit in the year 2011 and gradually again fallen in the
year 2019. Which might make the shareholders to think in this industry.
 OPERATING PROFIT
Year EBIT sales operating operating % change
profit profit ratio
2019 19927 73107 27.25730778 0.03728412 -0.962715872
8
2018 19908 61941 32.14026251 0.05188851 -0.948111489
1
2017 18938 59289 31.94184419 0.05387482 -0.946125176
4
2016 17600 53983 32.60285645 0.06039467 -0.939605327
3
2015 16798 47300 35.51374207 0.07508190 -0.924918093
7
2014 14002 44341 31.57799779 0.07121625 -0.928783749
1
2013 12357 36765 33.61077111 0.09142056 -0.908579434
6
2012 11580 31254 37.05125744 0.11854885 -0.88145115
2011 8821 25385 34.74886744 0.13688740 -0.863112596
4
2010 7520 21140 35.57237465 0.16827045 -0.831729543
7
The operating profit states the how much profits a company makes from its core business
activities. The measures the firms efficiency to control its cost and run operations effectively.
Managers use this to see how are they handling the cost of the operations of the business.
operating profit ratio

12
10
0
0 2 4 6 8 10 12
 CAPITAL RETURN ON EQUITY
year net profit long term capital return on
equity
2019 14702 248 59.28225806
2018 16155 208 77.66826923
2017 13818 82 168.5121951
2016 12693 62 204.7258065
2015 12164 30 405.4666667
2014 10194 364 28.00549451
2013 9116 120 75.96666667
2012 8470 0 0
2011 6443 0 0
2010 5803 0 0
It measures the profitability of the business in relation to the equity. It states about how well
company uses its investment to generate its earnings growth. It helps in management’s ability
to generate income from the equity available to it. The company has the highest ROE in the
year 2015 and then gradually its falling down.
capital return on equity

12
10
0
0 2 4 6 8 10 12
Industry analysis
Return
on
Equity
Year MINDTRE INFOSI TCS WIPRO HCL Bench mark

E S

2019 4.59 59.28 8017.33 15.42 -516.08611 1516.11
2018 3.81 77.67 13215.18 18.27 -719.07563 2519.17
2017 2.65 168.51 12006.60 17.47 -677.6238 2303.52
2016 3.60 204.73 11713.20 19.90 -578.31529 2272.62
2015 6.38 405.47 9831.50 23.66 -398.39532 1973.72
2014 10.82 28.01 41.94 25.16 -0.5538357 21.07
2013 8.17 75.97 39.27 23.32 1.57361349 29.66
2012 5.40 0.00 72.61 19.24 -3.7739085 18.70
2011 3.08 0.00 38.66 22.72 -1.7015845 12.55
2010 168.59 0.00 37.26 27.69 -1.3456121 46.44
1071.36
Average = 1071.36
Highest average= 2519.17(2018)
Lowest average= 18.70(2012)
the industry analysis is clearly stating about the industry’s gradual fall in the year 2019 it has
a peak point in the year 2018. Which tells about the industries earnings growth.
 Return on capital employed
Xyea EBIT equity other long total return on % change
r term capital capital
liability employed employed
2019 19927 2178 248 2426 8.213932399 7.213932399
2018 19908 1092 208 1300 -0.186180965 -
0.186180965
2017 18938 1148 82 1230 15.39674797 14.39674797
2016 17600 1148 62 1210 14.54545455 13.54545455
2015 16798 574 30 604 27.81125828 26.81125828
2014 14002 286 364 650 21.54153846 20.54153846
2013 12357 287 120 407 30.36117936 29.36117936
2012 11580 287 0 287 40.34843206 39.34843206
2011 8821 287 0 287 30.73519164 29.73519164
2010 7520 287 0 287 26.20209059 25.20209059
return on capital employeed
12
10
0
0 2 4 6 8 10 12
This ratio measures how well the company is generating profits from its capital. ROCE
considers the debt and other liabilities as well. This provides the better indication of
financial performance for companies with significant debt.
The ratio is increased in the year in 2012 and slowly it fell in 2013 and 2014 then again a
increased in 2015 and fell in 2016 and a bit raised in 2017 and fallen in 2018 and raised in
2019.
X Return
On
Capital
Employed
Year MINDTRE INFOSIS TCS WIPRO HCL Bench mark

E

201 544.93 8.21 24.88 191.87886 192.48
9
201 472.12 -0.19 29.17 118.37474 154.87
8
201 310.12 15.40 27.74 46.464027 99.93
7
201 281.38 14.55 30.97 26.044318 88.24
6
201 587.36 27.81 36.86 22.681394 168.68
5
201 1060.62 21.54 39.60 14.598046 284.09
4
201 899.58 30.36 37.07 12.582355 244.90
3
201 597.27 40.35 28.89 7.2652272 168.44
2
201 252.48 30.74 28.17 10.138633 80.38
1
201 629.59 26.20 37.00 18.85875 177.91
0
165.99
Average=165.99
Highest average= 284.09
Lowest average= 80.38
The industry is clearly depicting about the bit fall in the ROCE of the industry. The graph
is continuously rising and falling which states its instability.
5. Profitability ratio
 Receivables ratio
Column SALES AVERAGE TURNOVER % CHANGE
1 RECIEVABLES RATIO
2019 73107 13370 5.467988033 4.467988033
2018 61941 12151 5.097605135 -0.080621191
2017 59289 10960 5.409580292 4.409580292
2016 53983 9798 5.509593795 4.509593795
2015 47300 8627 5.4827866 4.4827866
2014 44341 7336 6.044302072 5.044302072
2013 36765 6365 5.776119403 4.776119403
2012 31254 5404 5.783493708 4.783493708
2011 25385 4212 6.02682811 5.02682811
2010 21140 3244 6.516646116 5.516646116
receivables ratio
12
10
0
0 2 4 6 8 10 12
it is used to see the business how effectively the business uses its customer credit and collects
the payments on the resulting debt. It is measured on annual basis. A higher records
receivable turnover improves your income and enables you to pay your business' obligations.
In the year 2018 it had a drastic fall and then a rise in the year 2019 it is a moderate level
graph.
Average= 7.33
Lowest MINDTREE INFOSI TCS WIPRO HCL Bench mark
averag S
e= 4.92
(2019)
XYear

2019 6.040779 5.47 5.11 4.51 4.60 4.92
2018 5.72396 5.10 5.16 4.71 4.63 5.06
2017 5.746408 5.41 5.59 5.61 4.77 5.43
2016 5.577034 5.51 4.51 5.32 3.76 4.94
2015 5.541947 5.48 4.32 5.06 9.24 5.93
2014 5.7678843 6.04 4.47 5.53 47.28 13.82
2013 5.501514 5.78 4.32 3.91 36.14 11.13
2012 5.548892 5.78 3.98 25.56 10.22
2011 5.985126 6.03 6.09 4.55 9.09 6.35
2010 5.647525 6.52 6.92 4.57 3.88 5.51
7.33
The receivable turnover proportion shows the occasions the receivables are turned over in a
year in connection to deals. It appears, how rapidly receivable are changed over into money
and in this way demonstrates the effectiveness in gathering of sums due from loan bosses.
This proportion is ascending from 2009 which implies that the organization has higher
gathering period which suggests convenient installment by profession.
 ASSET TURNOVER RATIO
ASSET TURNOVER= SALES/AVERAGE
TOTAL ASSETS
Year Sales average total assets asset turnover % CHANGE

2019 73107 52712 1.386913796 0.386913796
2018 61941 43028 1.43955099 0.43955099
2017 59289 35815 1.655423705 256.0564278
2016 53983 28854 1.870901781 0.870901781
2015 47300 26066 1.814624415 0.814624415
2014 44341 21151 2.096402061 1.096402061
2013 36765 17221 2.134893444 1.134893444
2012 31254 12986 2.406745726 1.406745726
2011 25385 9114 2.7852754 1.7852754
2010 21140 6587.77 3.208976634 -44.82452784
ASSET TURNOVER RATIO

12
10
0
0 2 4 6 8 10 12
The asset turnover ratio can be used as an indicator of the efficiency with which a company
using its assets to generate revenue. Higher the asset turnover higher the efficiency.
Fixed Asset
Turnover
Ratio
Year MINDTREE INFOSIS TCS WIPRO HCL Bench mark

2019 1.76 1.39 1.24 0.72 1.31025096 1.28
2018 1.48 1.44 1.07 0.76 1.43115258 1.24
2017 1.51 1.66 1.03 0.72 1.45405544 1.27
2016 1.47 1.87 1.11 0.76 1.78792215 1.40
2015 1.49 1.81 89.14 0.77 1.27308104 18.90
2014 1.60 2.10 1.12 0.85 1.10086125 1.35
2013 1.56 2.13 1.13 0.82 1.04043838 1.34
2012 1.63 2.41 0.82 1.08284409 1.48
2011 1.54 2.79 1.12 0.77 1.26104658 1.50
2010 1.53 3.21 1.03 0.76 1.45265649 1.60
3.14
AVERAGE= 3.14
HIGHEST AVERAGE= 18.90 (2015)
LOWEST AVERAGE= 1.24 (2018)
The fixed resource turnover proportion shows whether fixed resources are productively used
or not. Most elevated fixed resources proportion is for the year 2015 (18.90) which shows
that the resources are in effect effectively used and the proportion is most reduced for 2010)
which implies that there is inadequate use of fixed resources in that specific year.
INDUSTRY ANALYSIS
MIND TREE
ANKIT
GOYAL
PGSF1906
LIQUIDITY RATIO
CURRENT RATIO:
In this ratio the idle ratio of the company is 2:1. In this company has more current assets the
company have investment will be in current asset, so the Company required to reduce the
current assets then they maintain the current ratio of the company. In current assets
company ratio is more then the industry benchmark.
COMPANY ANALYSIS
 Average-1.74
 Highest (2016) – 2.31
 Lowest (2010)- 1.00
INDUSTRY BENCHMARK
QUICK RATIO
In this ratio the idle ratio of quick ratio is1:1 but this company ratio is more then the idle
ratio they required to maintain the ratio. In this CR and QR is equal because there is no
inventory or prepaid in the company because this company is service company
SOLVENCY RATIO
DEBT EQUITY RATIO:
In this ratio the idle ratio is 1:1 in this company the debt equity ratio less than the
idle ratio. The company less efficient to maintain the ratio. So the industry need to
grow up the long term borrowing so that the industry maintain the D.E.R. of
company.
DEBT EQUITY RATIO
 Average – 88.14
 Highest (2015) – 320.55
 Lowest (2012)-0.33
INDUSTRY BENCHMARK
TOTAL EQUITY RATIO
In total equity ratio the long term borrowing, and short-term borrowing is less then
the shareholder equity. The company required to borrowing money from the public, so the
company maintain the total equity ratio. If the total borrowing is less, that is not good for
company. In 2010 total debt ratio good then the 2019.
INTEREST COVERAGE RATIO
In interest coverage ratio. In some year the company ratio is more than the benchmark.
they required to reduce the ratio according industry benchmark or some year company ratio
is less than the benchmark they required to increase the ratio.

AVERAGE: 1275.602
LOWEST:31.59686
HIGHEST:2579.333
TURNOVER RATIO/ACTIVITY RATIO
RECEIVABLE RATIO
In receivable ratio the company ratio is more then the industry benchmark since last 4 year
that is good for the company. The company recovered the money earlier then the industry
benchmark according. In 2019 company recovered the money in 60.42267 days.
RECEIVABLE RATIO
AVERAGE RATIO: 7.33
LOWEST RATIO: 4.92
HIGHEST RATIO: 13.82
In asset turnover ratio, the industry ratio is more than benchmark which is the good for the
industry it shows that there are more transaction assets in the year. In some year the asset
turnover ratio less than the industry benchmark. In 2019 asset turnover done in
207.5273days in per year.

AVERAGE:3.14
LOWEST : 1.24
HIGHEST :18.90
PROFITABITY RATIO
In net profit ratio, the company 2016, 2017, 2019 the fall down the profit ratio. Shareholder
interested in net profit ratio and according the industry benchmark the company earn less
profit from other companies. The company wants to improve the net profit ratio.
NET PROFIT
Average= 2138.33
Lowest average = 15.99 (2019)
OPERATING MARGIN
In operation margin profit, the company can improve the operating margin ratio 2010 to
2015 suddenly 2016 the operating margin ratio decline. The operating margin ratio show
that the how much operating profit earn from sales.
RETURN ON EQUITY
In 2010 is better return on equity ratio from other years. That ratio shows the how much
return on investment in company. According the industry benchmark return on equity is
very less than the other companies, so the company required to improve the ROE
ROE
AVERAGE: 1071.36
HIGHEST: 2303.52
LOWEST: 18.70
ROCE
In ROCE that show the employee how much time he earns profit from the capital. According
the industry benchmark the company ROCE is much GOOD than the other companies.
ROCE
Average = 1071.36
Highest average= 2519.17(2018)
Lowest average= 18.70(2012)
Group Project
Submitted to- Submitted
by
Dr. Pratibha Wasan PRIYANSHU GUPTA(GROUP-1) PGDM-SM
Analysis of TATA CONSULTANCY SERVICES financial condition from 2010-2019

“Tata Consultancy Services Limited (TCS) is an Indian multinational information
technology (IT) service and consulting company headquartered in Mumbai, Maharashtra, India. It is a
subsidiary of Tata Group and operates in 149 locations across 45 countries.
TCS is the largest Indian company by market capitalization. TCS is now placed among the
most valuable IT services brands worldwide.”
.
LIQUIDITY RATIO
 This ratio tells the connection between the current liabilities and current assets.
 It is used to assess a firm’s ability to meet their current liabilities.
“There are two ratios to check liquidity:
1. Current Ratio
2. Quick Ratio/ Acid test Ratio”
CURRENT RATIO = Curr. Asset/ Curr. Liabilities

19- 18- 17- 16- 15- 14- 13- 12- 11- 10-
Yearr. Mar Mar Mar Mar Mar Mar Mar Mar Mar Mar
Ratio 4.18 4.85 6.40 4.72 2.46 2.84 2.43 1.87 1.72 1.49
Benchmark 2.04 1.98 2.08 2.31 2.03 1.79 1.4 1.24 1.49 1
CURRENT RATIO
7.00
6.00
5.00
4.00
3.00
2.00
1.00
0.00
19-Mar 18-Mar 17-Mar 16-Mar 15-Mar 14-Mar 13-Mar 12-Mar 11-Mar 10-Mar
Ratio Linear (Ratio)

Benchmark Linear (Benchmark)
“Analysis
 As seen in the graph the company’s current ratio are up the line of bench mark
remains below the industry benchmark for most of the years thereby suggesting that
the company should invest more into current assets to increase its futuristic benefits.
 In the 2015-17 it is seen that the current ratio of the company is way above the
industry benchmark which is again not a good sign because it suggests that the
company is spending too much on its current asset and thereby blocking money.
 It is seen that in current situation the current ratio is quite close to the industry
benchmark but still below it which implies that the company is facing problem in
paying for their short-term liabilities.”
‘SOLVENCY RATIO
 The calculation of this ratio has been done to check the ability as compony as its to
meet long term obligations.
 It is also used to check how much money has been invested by investors
 It’s also calculated that how much money has been taken as debt. This ratio measures
the risk of investing in a company.”
DEBT EQUITY RATIO

It is the leverage of the company of how much equity do you have to pay for your debts.
Year 19-Mar 18-Mar 17-Mar 16-Mar 15-Mar 14-Mar 13-Mar 12-Mar 11-Mar 10-Mar
Ratio 0.09 0.20 0.22 0.25 0.33 0.00 0.00 0.01 0.00 0.00
Benchmark 50.63 61.14 165.98 197.14 320.5 23.19 60.56 0.55 0.66 1.03
DEBT EQUITY RATIO
350.00
300.00
250.00
200.00
150.00
100.00
50.00
0.00

Analysis
 “The debt ratio of TCS seems to be going good till 2012 and after 2012 its ratio
fluctuated and its goes below the benchmark which is not right for the company.”
 Debt is necessary for a company to grow and also having Debt obligations brings Tax
benefits with it. Having too much debt can be risky. Having too less debt means
paying more tax than required in the industry
 The ratio of Debt/Equity shows how much money has been invested in their business
by Equity and how much Loans have been taken for its existence.”
Ratio 240.44 1065.37 1880.13 2257.85 309.53 1018.48 513.84 816.02 435.80 668.75
Benchmark 288.76 515.35 788.66 1444.44 1525 716.08 304.96 438.38 255.48 292.29
2500.00
2000.00
1500.00
1000.00
500.00
0.00
Ratio Linear (Ratio) Linear (Ratio)

“ Linear (Ratio) Linear (Ratio) Benchmark
Analysis
 It indicates that how many times the interest charges are covered by profits available
to pay interest charges.
 Interest coverage ratio is way above the industry benchmark in 2010 to 2015.
 After some time, they again rise up in 2016 and then goes down to 2019.
 Company should try to maintain its ratio near the industrial bench mark.
TURNOVER RATIO
“This ratio indicates the proper use of resources provided to the business, or how well its
coverts its resources into profits. Efficiency ratios also known as Activity Ratios. The main
function of this ratio is to measure how companies using their assets to generate income.”
RECEIVABLE TURN OVER
“Year 19-Mar 18-Mar 17-Mar 16-Mar 15-Mar 14-Mar 13-Mar 12-Mar 11-Mar 10-Mar
Ratio 5.11 5.16 5.59 4.51 4.32 4.47 4.32 5.11 6.09 6.92
Benchmar
k 4.92 5.06 5.43 4.94 5.93 13.82 11.13 10.22 6.35 5.15”
“
RECEIVABLE TURNOVER
16.00
14.00
12.00
10.00
8.00
6.00
4.00
2.00
0.00

”
ANALYSIS:
 In the starting, the graph shows that the receivable turnover ratio is below the bench
mark in 2011 to 2016.
 In 2016 to 2019, it maintains line nearby industry bench mark.
 Initially the company need more sae to maintain their receivable turnover.
INVENTORIES TURN OVER
“Year 19-Mar 18-Mar 17-Mar 16-Mar 15-Mar 14-Mar 13-Mar 12-Mar 11-Mar 10-Mar
Ratio 3073.52 1074.19 1196.39 2476.70 1180.15 1603.70 1702.46 2125.27 1207.10 809.05
Benchmar
k 783.58 284.81 313.11 628.4 304.16 418.93 437.19 536.27 306.07 206.75”
INVENTORIES TURNOVER
3500.00
3000.00
2500.00
2000.00
1500.00
1000.00
500.00
0.00

ANALYSIS:
 The graph shows the inventories ratio line is above the industry bench mark
 It highly increases in 2019 with approx. 3000.00.
 So, the company should try to maintain their industry bench mark.
FIXED ASSESTS RATIO
Ratio 1.24 1.07 1.03 1.11 89.14 1.12 1.13 1.08 1.12 1.03
Benchmar
k 1.28 1.24 1.27 1.4 18.9 1.35 1.34 1.48 1.5 1.6”
FIXED ASSESTS RATIO

100.00
90.00
80.00
70.00
60.00
50.00
40.00
30.00
20.00
10.00
0.00

ANALYSIS:
 In the given graph the company shows in a good condition in between 2010 to 2014.
 In 2014 to 2016 the company ratio is going above the compony bench and that was
not good for the company.
 In 2016 to 2019, the ratio is near by industry bench mark which is again a good sign.
PROFITABILITY RATIO
This ratio measures the profits earned by a company.
“GROSS PROFIT RATIO”

-
Ratio -1.51 -4.96 -4.33 -2.83 5.26 3.35 1.99 70378.66 2.18 0.00
Benchmar
k 0.42 0.7 1.1 1.55 3.6 2.49 2.41 -14073.6 3.06 2.93
GROSS PROFIT RATIO

10000.00
0.00
-10000.00
-20000.00
Analysis
-30000.00 The Gross 
-40000.00 profit ratio
-50000.00 measures
-60000.00 that the all
-70000.00
the value
is going to
-80000.00
be
negative
 It’s also
goes very down in 2011 to 2013 with approx. -70000, that was not very good sign for
the company.
 The suggestion for the gross profit ratio is to, the company needs to increase their
sales.”
.
NET PROFIT
Ratio 24.41 25.93 25.52 26.87 26.17 28.57 26.40 66926.71 25.86 24.44
Benchmar 15.99 1488.6 1389.71 960.34 1286.56 1214.02 757.45 13786.09 255.22 229.27
k
NET PROFIT
80000.00
70000.00
60000.00
50000.00
40000.00
30000.00
20000.00
10000.00
0.00

ANALYSIS
 In 2012, the ratio is very far away from industry bench mark but suddenly it has
maintained a its ratio near the benchmark and that very good for the company.”
 This company should try to maintain their ratio.
WORKING CAPITAL:
Ratio 60136.00 54164.00 57741.00 42068.00 23966.50 22569.10 13831.70 7700.31 4418.89 3544.7
Benchmar
k 26885.4 24928.64 28069.44 23843.06 17272.33 15786.11 11372.91 9391.31 7367.48 4634.86
WORKING CAPITAL
70000.00
60000.00
50000.00
40000.00
30000.00
20000.00
10000.00
0.00

ANALYSIS:
 The graph shows that in an early year the ratio is maintain and show in a good
condition till 2012.
 After 2012 the ratio rises above the company bench mark and that was not a very
good sign of the industry.
 The company tries to maintain the benchmark as it should invest more on their assets
RETURN ON EQUITY RATIO
13215.1 12006.6 11713.2
Ratio 8017.33 8 0 0 9831.50 41.94 39.27 72.61 38.66 37.26
Benchmar
k 1516.11 2519.17 2303.52 2272.62 1973.72 21.07 29.66 18.7 12.55 46.44
RETURN ON EQUITY
14000.00
12000.00
10000.00
8000.00
6000.00
4000.00
2000.00
0.00

Analysis
 As in the given graph 2010 to 2014 the company goes in a good condition as its place
near by the company bench mark.
 After 2014 it suddenly rises on above their bench mark and that was not so good.
 This company should try to maintain the bench mark as it invests more on their assets
and maintain their liabilities.
RETURN ON CAPITAL EMPLOYED

Ratio 10018.38 13896.09 12482.16 11883.40 9451.81 53.39 48.20 87.97 44.46 42.11
Benchmar
k 192.48 154.87 99.93 88.24 168.68 284.09 244.9 168.44 80.38 177.91
“
16000.00
14000.00
12000.00
10000.00
8000.00
6000.00
4000.00
2000.00
0.00

”
Analysis
 In the above graph, it represents that the in the early years 2010 to 2014 the company
seems in a good condition.
 After 2014 the ratio is rising up suddenly the goes above the bench mark of the company
and that was not good.
 This company should try to maintain their ratio nearby their bench mark industry as if the
company wants a profit and wants to other make profits like shareholder, Investors etc.
-PRIYANSHU GUPTA (PGSF1927)

SUBMITTED TO: - SUBMITTED

BY: -
Proff. Pratibha Wasan Atul Sharma
LIQUIDITY RATIOS
CURRENT RATIO: -
2019 2018 2017 2016 2015 2014 2013 2012 2011 2010
BENCH MARK 2.04 1.97 2.07 2.3 2.03 1.78 1.39 1.24 1.48 0.99
CURENT RATIO 2.071484559 2.274025144 2.177514793 3.135836773 2.339622189 1.633305135 0.949405041 0.570620577 1.033650849 1.061855915
CURRENT RATIO
2019 2018 2017
3.5
2.5
2
BENCH MARK
1.5
0.5
0
2019 2018 2017 2016 2015 2014 2013 2012 2011 2010
X
BENCH MARK 2.04 1.97 2.07
CURENT RATIO 2.0714845 2.2740251 2.17751
59 44 93
Analysis: -
The company’s ratio is below the industrial benchmark for few years but after 2014 it is
more than industrial benchmark which is not good for the company.
The company should reduce its investment in its current assets so that there is more profit
in the company.
The suppliers would be happy because they will get their payments, but it is not good for
the shareholders.
SOLVANCY RATIO: -
TOTAL EQUITY RATIO: -

2019 2018 2017 2016 2015 2014 2013 2012 2011 2010
DEBT EQUITY RATIO 0.118081181 0.121771218 0.114391144 0.103911439 0.100442804 0.101291513 1.965535055 1.939667897 3.125867159 3.802619926
BENCHMARK 50.63 61.14 165.98 197.14 320.55 23.19 60.56 0.55 0.66 1.03
DEBT RATIO
350
300
250
200
BENCHMARK
150
100
50
0
2019 2018 2017 2016 2015 2014 2013 2012 2011 2010
Analysis: -
The company’s ratio is near the industrial benchmark for starting 3 years but after that is
below the benchmark.
In 2015 company’s ration is very poor as compared to industrial benchmark, company
should increase its debt to maintain the industrial benchmark.
INTEREST COVERAGE RATIO: -

2019 2018 2017 2016 2015 2014 2013 2012 2011 2010
BENCH MARK 288.8 515.4 788.7 1,444.4 1,525.0 716.1 305.0 438 255.48 292.29
INTEREST COVERAGE RATIO 621.6875 397.7391304 151.4727273 127.1796159 127.9548153 95.67997551 72.51085535 35.47537781 23.29756386 25.60263885
1800
1600
1400
1200
1000
800 BENCH MARK
600
400
200
0
2019 2018 2017 2016 2015 2014 2013 2012 2011 2010
Analysis: -
The company’s ratio is below the industrial benchmark and this is not the good sign for
company it defines that current earning is insufficient to service its outstanding debt.
The company have to manage its debt and due to low coverage ratio investors are not found
interested in company and it is also a early sign of impending bankruptcy
TURNOVER RATIOS: -
RECIEVABLE TURNOVER RATIO: -

2019 2018 2017 2016 2015 2014 2013 2012 2011 2010
RECIEVABLE TURNOVER RATIO 4.595099383 4.626714068 4.768933482 3.759211047 9.244067242 47.27868717 36.14484102 25.56095936 9.094799145 8.724236697
BECHMARK 4.92 5.06 5.43 4.94 5.93 13.82 11.13 10.22 6.35 5.51
RECEIVABLE TURNOVER RATIO
50
45
40
35
30
BECHMARK
25
20
15
10
0
2019 2018 2017 2016 2015 2014 2013 2012 2011 2010
Analysis: -
The company have receivable turnover ratio is approximately equals to
benchmark of industry in 2016 – 2019 but in the time period of 2010-2015 its
very low than bench mark now it is stable that is good sign for company it
shows that company have a good no of customers are in high quality.
INVENTORY TURNOVER RATIO: -
2019 2018 2017 2016 2015 2014 2013 2012 2011

BENCHMARK 783.58 284.81 313.11 628.4 304.16 418.93 536.7 306.07 206.75
COGS 9742.5 7235 6043 2687.775 3409.8 3217.445 2819.145 2413.24 2040.205
INVENTORY TURNOVER RATIO
900
800
700
600
500
400
300
200
100
0
2019 2018 2017 2016 2015 2014 2013 2012 2011
Analysis: -
Company has a high inventory ratio than benchmark which means company
has strong sales or unproductive buying or company too often in small
quantities therefore the buying price is higher company should have to focus
on its inventory time period
ASSETS TURNOVER RATIO: -
2019 2018 2017 2016 2015 2014 2013 2012 2011 2010
ASSETS TURNOVER RATIO 1.31025096 1.43115258 1.45405544 1.78792215 1.273081043 1.100861248 1.040438377 1.082844089 1.261046583 0.817478992
BENCHMARK 1.28 1.24 1.27 1.4 18.9 1.35 1.34 1.48 1.5 1.6
ASSETS TURNOVER RATIO
20
18
16
14
12
BENCHMARK
10
0
2019 2018 2017 2016 2015 2014 2013 2012 2011 2010
Analysis: -
The company well perform in assets turnover ratio from starting but in the
time period of 2014-2016 company lose its position this fall shows that
company is fail in managing its assets but is it can be improved by increasing
revenue and by improving efficiency and also focus on inventory management
PROFITABILITY RATIOS: -
NET MARGIN RATIO: -

2019 2018 2017 2016 2015 2014 2013 2012 2011 2010
BENCHMARK 15.99 1488.6 1389.71 960.34 1286.56 1214.02 757.45 13786.09 255.22 229.25
NET MARGIN RATIO 30.52168401 32.32491767 33.9005623 32.76442645 34.57729388 34.88254299 28.72619733 21.18161441 17.21481162 20.33843476
16000
14000
12000
10000
8000 BENCHMARK
NET MARGIN RATIO
6000
4000
2000
0
2019 2018 2017 2016 2015 2014 2013 2012 2011 2010
Analysis: -
The company has a low margin ratio from last years but in the year 2019 its
matches with industry bench mark and For improving this condition company
should focus on their extra high expenses and try to be near the industry
bench mark
But in current years its shows positive signs and coming closes to benchmark
ROE: -
2019 2018 2017 2016 2015 2014 2013 2012 2011 2010
ROE 30.20295203 26.48201439 24.11578947 16.72958026 22.56738976 42.74728571 26.58190428 14.06620511 8.699578917 7.780200354
BENCHMARK 1516.11 2519.17 2303.52 2272.62 1973.72 21.07 29.66 18.7 12.55 46.44
ROE RATIO
3000
2500
2000
BENCHMARK
1500
1000
500
0
2019 2018 2017 2016 2015 2014 2013 2012 2011 2010
Analysis: -
In starting years company very near to benchmark (2010-2014) but after 2014
it is very low than industry benchmark which means company have a lot of
assets and debt in balance sheet compared to small amount of net income this
ratio used to estimate the sustainable growth and dividend growth
ROCE(ROI): -
2019 2018 2017 2016 2015 2014 2013 2012 2011 2010
ROCE 191.878858 118.3747412 46.46402677 26.04431846 22.68139386 14.5980464 12.5823553 7.265227184 10.1386326 18.85874989
BENCHMARK 192.48 154.87 99.93 88.24 168.68 284.09 244.9 168.44 80.38 177.91
ROCE RATIO
300
250
200
BENCHMARK
150
100
50
0
2019 2018 2017 2016 2015 2014 2013 2012 2011 2010
Analysis: -
In a years ago from 2010-2018 organization has a low ROC

proportion which means it influence the organization
development since roc mirrors organization's capacity to
procure an arrival on all of capital it utilizes for improving roc
organization ought to improve working benefit and looked
after it
Submitted to- Submitted

by
Dr. Pratibha Wasan Anisha Kriti
PGSF1905
Analysis of Wipro’s financial condition from 2010-2019
LIQUIDITY RATIO
Current ratio
Mar-19 Mar-18 Mar-17 Mar-16 Mar-15 Mar-14 Mar-13 Mar-12 Mar-11 Mar-10
Current 2.9564 2.8546 3.520 2.9753 2.2951 2.1859 1.7603 2.1683 2.1029 1.3295
ratio 31 48 77 22 23 13 41 9 58 2
Percenta
ge 122.36 114.71 164.8 123.78 72.627 64.413 32.404 63.095 58.174
change 83 26 15 91 9 63 24 66 18 100
Benchma
rk 2.04 1.98 2.08 2.31 2.03 1.79 1.4 1.24 1.49 1
Percenta
ge
change 104 98 108 131 103 79 40 24 49 100
current ratio
4
3.5
3
Current ratio
2.5
Linear (Current ratio)
Benchmark
2 Linear (Benchmark)
1.5
0.5
0
Analysis
 Company’s current ratio remains above the industrial benchmark for all the
years which suggest that company is investing more in its current assets.
 Company should reduce its investment in its current assets because the
money is blocked therefore profit for the year is reduced.
 In 2017 current ratio is more than industrial benchmark which is not good.
SOLVANCY RATIO
DEBT EQUITY RATIO
Mar- Mar- Mar- Mar- Mar- Mar Mar- Mar- Mar- Mar-
19 18 17 16 15 14 13 12 11 10
Debt equity 0.02 0.03 0.05 0.06 0.04 0.04 0.01 0.10 0.11 0.00
ratio 959 2483 5912 0334 1061 9918 4548 2774 6087 5104
Percentage 479. 536. 995. 1081 704. 877. 185. 1913 2174
change 6851 3572 3536 .98 415 9366 0129 .411 .227 100
50.6 61.1 165. 197. 320. 23.1 60.5
Benchmark 3 4 98 14 55 9 6 0.55 0.66 1.03
- -
Percentage 4815 5835 1601 1903 3102 2151 5779 46.6 35.9
change .534 .922 4.56 9.81 1.36 .456 .612 019 223 100
DEBT EQUITY RATIO

350
300
250
Debt equity ratio
Linear (Debt equity ratio)
200
Benchmark
Linear (Benchmark)
150
100
50
0
Mar-19 Mar-18 Mar-17 Mar-16 Mar-15 Mar 14 Mar-13 Mar-12 Mar-11 Mar-10
Analysis
 Company’s ratio is far below industrial benchmark for most of the years but for
starting 3 years it is near the benchmark.
 Debt is necessary for a company to grow and having debt obligations bring tax
benefit with it.
 Having too less debt means paying more taxes than required in the industry.
 Company should increase its debt to maintain the industrial benchmark.
Interest coverage ratio

19 18 17 16 15 14 13 12 11 10
Interest 24.10 33.12 29.23 24.61 36.60 32.56 25.85 12.80 49.28 65.92
coverage ratio 345 542 184 866 457 926 812 799 897 585
- - - - - - - - -
Percentage 63.43 49.75 55.65 62.65 44.47 50.59 60.77 80.57 25.23
change 85 35 95 7 61 71 7 21 57 100
288.7 515.3 788.6 1444. 716.0 304.9 438.3 255.4 292.2
Benchmark 6 5 6 44 1525 8 6 8 8 9
- -
Percentage 1.207 76.31 169.8 394.1 421.7 144.9 4.334 49.98 12.59
change 7 462 211 804 421 896 736 118 37 100

1800
1600
1400
1200 Interest coverage ratio

Linear (Interest coverage ratio)
1000 Benchmark
Linear (Benchmark)
800
600
400
200
0
Mar- Mar- Mar- Mar- Mar- Mar 14 Mar- Mar- Mar- Mar-
19 18 17 16 15 13 12 11 10 An
alysis
 Interest coverage ratio indicates how many times interest charges are covered by
profits available to pay interest charges.
 Ratio is always below the industrial benchmark this indicates the risk for payment to
creditors.
TURNOVER RATIO
Receivable turnover ratio

Mar- Mar- Mar- Mar- Mar- Mar- Mar- Mar- Mar- Mar-
19 18 17 16 15 14 13 12 11 10
Receivables
turnover 4.510 4.705 5.613 5.320 5.060 4.532 3.909 3.976 4.549 4.569
ratio 433 325 796 41 018 529 276 767 236 412
- - - - -
percentage 1.290 2.974 22.85 16.43 10.73 0.807 14.44 12.96 0.441
change 74 406 597 531 674 18 69 98 54 100
Benchmark 4.92 5.06 5.43 4.94 5.93 13.82 11.13 10.22 6.35 5.51
- - - -
Percentage 10.70 8.166 1.451 10.34 7.622 150.8 101.9 85.48 15.24
change 78 97 91 48 505 167 964 094 501 100
RECEIVABLE TURNOVER RATIO

16
14
12
Receivables turnover ratio
10
Linear (Receivables turnover ratio)
Benchmark
0
Mar-19Mar-18Mar-17Mar-16Mar-15Mar-14Mar-13Mar-12Mar-11Mar-10
Analysis
 The company’s receivable ratio is far below industrial benchmark for many
years but before 2015 the company’s ratio was near the industrial
benchmark.
 Receivable turnover ratio determines how quickly receivables are converted
into cash.
 Company should increase its cash to maintain its industrial benchmark.
Inventory turnover ratio

19 18 17 16 15 14 13 12 11 10
Inventory 60.80 65.06 56.04 36.91 36.49 72.00 46.29 19.79 17.16 17.95
turnover ratio 473 677 032 6 812 504 875 811 857 955
-
percentage 238.5 262.2 212.0 105.5 103.2 300.9 157.7 10.23 4.404
change 649 962 364 508 241 29 946 726 2 100
783.5 284.8 313.1 304.1 418.9 437.1 536.2 306.0 206.7
Benchmark 8 1 1 628.4 6 3 9 7 7 5
Percentage 278.9 37.75 51.44 203.9 47.11 102.6 111.4 159.3 48.03
change 988 574 377 42 487 264 583 809 869 100
INVENTORY TURNOVER RATIO

900
800
700
600 Inventory turnover ratio

Linear (Inventory turnover ratio)
500 Benchmark
Linear (Benchmark)
400
300
200
100
0
Mar-19Mar-18Mar-17Mar-16Mar-15Mar-14Mar-13Mar-12Mar-11Mar-10
Analysis
 The inventory turnover ratio is so far from the industrial bench mark.
 A lower inventory ratio indicates how slowly the inventory is sold.
 The company should increase its inventory to maintain the industrial benchmark.
Asset turnover ratio

19 18 17 16 15 14 13 12 11 10
Assets
turnover 0.716 0.762 0.722 0.758 0.771 0.847 0.816 0.820 0.770 0.755
ratio 883 042 638 267 596 395 244 888 828 818
- -
Percentage 5.151 0.823 4.389 0.323 2.087 12.11 7.994 8.609 1.985
change 39 468 92 981 554 619 699 153 916 100
Benchmark 1.28 1.24 1.27 1.4 18.9 1.35 1.34 1.48 1.5 1.6
- -
Percentage 20.62 1081. 15.62 -
change -20 -22.5 5 -12.5 25 5 16.25 -7.5 -6.25 100
ASSETS TURNOVER RATIO

20
18
16
14
Assets turnover ratio
12 Linear (Assets turnover ratio)
Benchmark
8
0
Analysis
 The company’s ratio is near industrial benchmark for the starting 4 years and ending
3 years.
 In 2015 the ratio is very far away from the industrial benchmark, it is failing to
convert its fixed assets into cash.
PROFITABILITY RATIO
Gross profit ratio
19 18 17 16 15 14 13 12 11 10
Gross profit 56.9 57.1 56.2 56.5 57.5 57.5 55.3 50.9 52.6 52.4
ratio 1873 7032 9946 245 4117 853 4062 4041 7961 4896
-
Percentage 8.52 9.00 7.34 7.77 9.70 9.79 5.51 2.87 0.43
change 213 1823 1435 0498 8887 3032 3283 621 976 100
-
1407
Benchmark 0.42 0.7 1.1 1.55 3.6 2.49 2.41 3.7 3.06 2.93
- - - - - - -
Percentage 85.6 76.1 62.4 47.0 22.8 15.0 17.7 4804 4.43
change 655 092 573 99 6689 171 474 30 686 100
GROSS PROFIT RATIO

2000
0
-2000
-4000 Gross profit ratio

Linear (Gross profit ratio)
-6000 Benchmark
Linear (Benchmark)
-8000
-10000
-12000
-14000
-16000
Analysis
 Gross profit ratio is maintaining its benchmark for most of the years but for 2 years it
is very far away from the industrial benchmark.
 The company should try to maintain the gross profit ratio.
 “Gross profit ratio measures the margin of profit available on revenue from
operations.”
Net profit ratio

19 18 17 16 15 14 13 12 11 10
Net profit 15.8 17.2 17.8 18.3 19.8 19.0 17.0 14.7 18.4 21.3
ratio 5266 7309 8293 5352 8144 6072 051 8747 1676 6812
- - - - - - - - -
Percentage 25.8 19.1 16.3 14.1 6.95 10.7 20.4 30.7 13.8
change 116 642 102 079 748 983 183 966 12 100
15.9 1488 1389 960. 1286 1214 757. 1378 255. 229.
Benchmark 9 .6 .71 34 .56 .02 45 6.09 22 27
-
Percentage 93.0 549. 506. 318. 461. 429. 230. 5913 11.3
change 257 2781 1456 8686 155 5154 3747 .037 1853 100
NET PROFIT RATIO
16000
14000
12000
Net profit ratio
10000
Linear (Net profit ratio)
Benchmark
6000
4000
2000
0
Analysis
 Gross profit ratio is below the industry benchmark, but it is not very far away.
 In 2012 the ratio is very far away from the industrial benchmark.
 The company is trying to match with the benchmark again in the current years.
Return on equity ratio”
Return
on
equity 15.415 18.273 17.474 19.891 23.664 25.164 23.319 19.238 22.718 27.687
ratio 45 37 78 72 71 96 51 68 83 33
Percent - - - - - - -
age 44.323 - 36.885 28.155 14.528 9.1102 15.775 30.514 -
change 1 34.001 3 9 8 1 5 5 17.945 100
Benchm 1516.1 2519.1 2303.5 2272.6 1973.6
ark 1 7 2 2 2 21.07 29.66 18.7 12.55 46.44
Percent - - -
age 3164.6 5324.5 4860.2 4793.6 4149.8 54.629 36.132 - 72.975
change 64 69 07 69 28 6 6 59.733 9 100
RETURN ON EQUITY RATIO
3000
2500
2000 Return on equity ratio

Linear (Return on equity ratio)
Benchmark
1000
500
0
Mar- Mar- Mar- Mar- Mar- Mar 14 Mar- Mar- Mar- Mar-
19 18 17 16 15 13 12 11 10
Analysis
 The return on equity ratio is near industrial bench mark till 2014 but after that it is
far below from the industrial benchmark.
 Return equity shows how much return do shareholders get by the capital employed
by them.

19 18 17 16 15 14 13 12 11 10
Return on
capital 24.87 29.17 27.73 30.96 36.85 39.59 37.06 28.88 28.17 37.00
employed ratio 911 379 993 973 522 502 94 741 081 304
- - - - - - -
Percentage 32.76 21.15 25.03 16.30 0.399 7.004 0.179 21.93 23.86
change 47 84 34 49 49 769 331 23 89 100
192.4 154.8 168.6 284.0 168.4 177.9
Benchmark 8 7 99.93 88.24 8 9 244.9 4 80.38 1
- - - - - -
Percentage 8.189 12.95 43.83 50.40 5.188 59.68 37.65 5.322 54.81
change 534 04 12 19 02 186 387 92 99 100
RETURN ON CAPITAL EMPLOYED RATIO
300
250
200 Return on capital employed ratio

Linear (Return on capital employed
ratio)
150
Benchmark
Linear (Benchmark)
100
50
0
19 18 17 16 15 14 13 12 11 10
Analysis
The return on equity ratio is very far away from the industrial benchmark.
Increase in this ratio leads to increase of everything. Therefore, company
should try to increase its net profit to maintain the industry benchmark.
Working Capital”
19 18 17 16 15 14 13 12 11 10
Working 31,58 27,88 34,88 30,04 22,49 17,68 12,26 13,71 11,38 4,13
capital 5.80 6.30 7.20 8.40 0.20 8.60 0.20 7.60 7.60 3.80
2688 2492 2806 2384 1727 1578 1137 9391. 7367. 4634
Benchmark 5.4 8.64 9.44 3.06 2.33 6.11 2.91 31 48 .86
Percentage 480.0 437.8 505.6 414.4 272.6 240.5 145.3 102.6 58.95
change 693 51 157 289 613 952 776 234 798 100
working capital
40,000.00
35,000.00
30,000.00
Working capital
25,000.00
Linear (Working capital)
Benchmark
20,000.00
Linear (Benchmark)
15,000.00
10,000.00
5,000.00
0.00
Analysis
 The working capital is above the company’s benchmark which is not good for the
company.
 The company should reduce its investment in the currents ratio so the company can
earn more profit.s

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COMPANY ANALYSIS

SUBMITTED TO: SUBMITTED BY:

DEBT/ EQUITY RATIO

The MINDTRE INFOSI TCS WIPR HCL Bench

Obligation value Ratio:

Year MINDTRE INFOSI TCS WIPRO HCL Bench

Year MINDTRE INFOSI TCS WIPRO HCL Bench mark

operating profit ratio

capital return on equity

Year MINDTRE INFOSI TCS WIPRO HCL Bench mark

Year MINDTRE INFOSIS TCS WIPRO HCL Bench mark

Year Sales average total assets asset turnover % CHANGE

ASSET TURNOVER RATIO

Year MINDTREE INFOSIS TCS WIPRO HCL Bench mark

TOTAL EQUITY RATIO

INTEREST COVERAGE RATIO

INTEREST COVERAGE RATIO

TURNOVER RATIO/ACTIVITY RATIO

ASSET TURNOVER RATIO

ASSET TURNOVER RATIO

Analysis of TATA CONSULTANCY SERVICES financial condition from 2010-2019

CURRENT RATIO = Curr. Asset/ Curr. Liabilities

Ratio Linear (Ratio)

DEBT EQUITY RATIO

Ratio Linear (Ratio)

INTEREST COVERAGE RATIO

Ratio Linear (Ratio) Linear (Ratio)

Ratio Linear (Ratio)

INVENTORIES TURN OVER

Ratio Linear (Ratio)

FIXED ASSESTS RATIO

FIXED ASSESTS RATIO

Ratio Linear (Ratio)

“GROSS PROFIT RATIO”

GROSS PROFIT RATIO

Ratio Linear (Ratio)

Ratio Linear (Ratio)

Ratio Linear (Ratio)

RETURN ON CAPITAL EMPLOYED

Ratio Linear (Ratio)

-PRIYANSHU GUPTA (PGSF1927)

SUBMITTED TO: - SUBMITTED

TOTAL EQUITY RATIO: -

INTEREST COVERAGE RATIO: -

RECIEVABLE TURNOVER RATIO: -

INVENTORY TURNOVER RATIO: -

2019 2018 2017 2016 2015 2014 2013 2012 2011

ASSETS TURNOVER RATIO: -

NET MARGIN RATIO: -

In a years ago from 2010-2018 organization has a low ROC

Submitted to- Submitted

DEBT EQUITY RATIO

DEBT EQUITY RATIO

Interest coverage ratio

INTEREST COVERAGE RATIO

1200 Interest coverage ratio

Receivable turnover ratio

RECEIVABLE TURNOVER RATIO

Inventory turnover ratio