International School of Business a

FINANCIAL MANAGEMENT

COMPANY - WIPRO LTD.

Group no - 4
N20232034 - Parshva Mansukh S
N20232066 - Mridul Gupta
N20232052 - Kirti Mishra
N20231113 - Soumya Saurav Kum
ol of Business and Media

L MANAGEMENT

NY - WIPRO LTD.

oup no - 4
arshva Mansukh Savla
66 - Mridul Gupta
052 - Kirti Mishra
Soumya Saurav Kumar
 Wipro is an Indian multinational corporation that provides information technology (IT), consulting, and bu

1. History and Background:

Wipro Limited was founded in 1945 by M.H. Hasham Premji as Western India
It initially started as a vegetable oil manufacturer and later diversified int
Over the years, Wipro has grown to become one of India's largest IT companies and a g
2. Services:

Wipro offers a wide range of services, including IT consulting, application development, infrastructure managemen
outsourcing.
The company serves clients in various industries, including healthcare, banking, finan
3. Global Presence:

Wipro has a global presence with offices and delivery centers in m

It operates in North America, Europe, Asia-Pacific, the Middle East, and Africa, serv
4. Innovation and Research:

Wipro invests significantly in research and innovation to stay at the fo

It has innovation labs and centers dedicated to developing cutting-edge solutions in areas like artificial i
5. Sustainability and Corporate Social Responsibili

Wipro is committed to sustainability and has implemented various ec

It also has a strong corporate social responsibility (CSR) program, focusing on education, h
6. Leadership:

The company's leadership has evolved over the years, with Azim Premji serving a
As of my last knowledge update in September 2021, Thierry Delaporte was the CEO
7. Financial Performance:

Wipro's financial performance has been robust, with consistent revenue

It competes with other major IT companies like Tata Consultancy Services (TCS)
Please note that the information provided here is based on my last update in September 2021, and there m

Wipro is an Indian multinational corporation that provides information technology (IT), consulting, and bu

1. History and Background:

Wipro Limited was founded in 1945 by M.H. Hasham Premji as Western India
It initially started as a vegetable oil manufacturer and later diversified int
Over the years, Wipro has grown to become one of India's largest IT companies and a g
2. Services:

Wipro offers a wide range of services, including IT consulting, application development, infrastructure managemen
outsourcing.
The company serves clients in various industries, including healthcare, banking, finan
3. Global Presence:

Wipro has a global presence with offices and delivery centers in m

It operates in North America, Europe, Asia-Pacific, the Middle East, and Africa, serv
4. Innovation and Research:

Wipro invests significantly in research and innovation to stay at the fo

It has innovation labs and centers dedicated to developing cutting-edge solutions in areas like artificial i
5. Sustainability and Corporate Social Responsibili

Wipro is committed to sustainability and has implemented various ec

It also has a strong corporate social responsibility (CSR) program, focusing on education, h
6. Leadership:

The company's leadership has evolved over the years, with Azim Premji serving a
As of my last knowledge update in September 2021, Thierry Delaporte was the CEO
hnology (IT), consulting, and business process services. Here is a brief synopsis of Wipro:

ry and Background:

asham Premji as Western India Vegetable Products Limited.

cturer and later diversified into IT services in the 1980s.
s largest IT companies and a global player in the technology industry.
2. Services:

ent, infrastructure management, cloud computing, cybersecurity, analytics, and business process
outsourcing.
ding healthcare, banking, finance, manufacturing, retail, and more.
Global Presence:

ffices and delivery centers in multiple countries.

e Middle East, and Africa, serving clients from around the world.
ation and Research:

nd innovation to stay at the forefront of technology.

olutions in areas like artificial intelligence, blockchain, and the Internet of Things (IoT).
Corporate Social Responsibility:

nd has implemented various eco-friendly initiatives.

gram, focusing on education, healthcare, and community development.
6. Leadership:

rs, with Azim Premji serving as a prominent figure in its history.

Thierry Delaporte was the CEO and Managing Director of Wipro.
ncial Performance:

obust, with consistent revenue growth over the years.

ata Consultancy Services (TCS), Infosys, and HCL Technologies.
September 2021, and there may have been developments or changes at Wipro since then.

hnology (IT), consulting, and business process services. Here is a brief synopsis of Wipro:

ry and Background:

asham Premji as Western India Vegetable Products Limited.

cturer and later diversified into IT services in the 1980s.
s largest IT companies and a global player in the technology industry.
2. Services:

ent, infrastructure management, cloud computing, cybersecurity, analytics, and business process
outsourcing.
ding healthcare, banking, finance, manufacturing, retail, and more.
Global Presence:

ffices and delivery centers in multiple countries.

e Middle East, and Africa, serving clients from around the world.
ation and Research:

nd innovation to stay at the forefront of technology.

olutions in areas like artificial intelligence, blockchain, and the Internet of Things (IoT).
Corporate Social Responsibility:

nd has implemented various eco-friendly initiatives.

gram, focusing on education, healthcare, and community development.
6. Leadership:

rs, with Azim Premji serving as a prominent figure in its history.

Thierry Delaporte was the CEO and Managing Director of Wipro.
 Wipro Ltd. - Balance Sheet as at 31st March, 2023 ( ₹ in millions, except share and per sh

ASSETS
Non-current assets
Property, plant and equipment
Right-of-Use assets
Capital work-in-progress
Goodwill
Other intangible assets
Financial assets
a.Investments
b.Derivative assets
c.Trade receivables
d.Other financial assets
Deferred tax assets (net)
Non-current tax assets (net)
Other non-current assets
Total non-current assets
Current assets
Inventories
Financial assets
Investments
Derivative assets
Trade receivables
Unbilled receivables
Loans to subsidiaries
Cash and cash equivalents
Other financial assets
Current tax assets (net)
Contract assets
Other current assets
Total current assets
TOTAL ASSETS
EQUITY AND LIABILITIES
EQUITY
Equity share capital
Other equity
TOTAL EQUITY
LIABILITIES
Non-current liabilities
Financial liabilities
Borrowings
Lease liabilities
Derivative liabilities
Other financial liabilities
Provisions
Deferred tax liabilities (net)
Non-current tax liabilities (net)
Other non-current liabilities
Total non-current liabilities
Current liabilities
Financial liabilities
Borrowings
Lease liabilities
Derivative liabilities
Trade payables
(a)Total
(b)Total outstanding
outstanding dues
dues ofof micro enterprises
creditors andmicro
other than smallenterprises
enterprisesand small
enterprises
Other financial liabilities
Contract liabilities
Other current liabilities
Provisions
Current tax liabilities (net)
Total current liabilities
TOTAL LIABILITIES
TOTAL EQUITY AND LIABILITIES
CHECK
millions, except share and per share data, unless otherwise stated)
As at As at As at As at As at
31-Mar-23 31-Mar-22 31-Mar-21 31-Mar-20 31-Mar-19

₹ 73,803.00 ₹ 65,167.00 ₹ 56,758.00 ₹ 50,473.00 ₹ 38,742.00

₹ 8,535.00 ₹ 8,699.00 ₹ 9,029.00 ₹ 8,160.00 ₹ -
₹ 6,038.00 ₹ 15,845.00 ₹ 18,480.00 ₹ 18,735.00 ₹ 21,127.00
₹ 4,604.00 ₹ 4,604.00 ₹ 4,571.00 ₹ 4,571.00 ₹ 3,882.00
₹ 1,305.00 ₹ 1,907.00 ₹ 2,523.00 ₹ 3,190.00 ₹ 1,386.00

₹ 193,728.00 ₹ 165,572.00 ₹ 82,067.00 ₹ 77,350.00 ₹ 82,503.00

₹ 3.00 ₹ 6.00 ₹ 16.00 ₹ - ₹ 173.00
₹ - ₹ - ₹ 3,079.00 ₹ 4,462.00 ₹ 4,373.00
₹ 3,819.00 ₹ 3,188.00 ₹ 4,469.00 ₹ 4,416.00 ₹ 3,843.00
₹ 668.00 ₹ 533.00 ₹ 474.00 ₹ 4,333.00 ₹ 3,910.00
₹ 11,487.00 ₹ 9,747.00 ₹ 13,829.00 ₹ 11,103.00 ₹ 20,549.00
₹ 9,308.00 ₹ 10,838.00 ₹ 8,273.00 ₹ 9,138.00 ₹ 12,189.00
₹ 313,298.00 ₹ 286,106.00 ₹ 203,568.00 ₹ 195,931.00 ₹ 192,677.00

₹ 913.00 ₹ 875.00 ₹ 910.00 ₹ 1,741.00 ₹ 3,403.00

₹ 297,126.00 ₹ 240,737.00 ₹ 174,952.00 ₹ 189,635.00 ₹ 219,988.00

₹ 1,596.00 ₹ 2,995.00 ₹ 4,049.00 ₹ 2,964.00 ₹ 4,920.00
₹ 99,617.00 ₹ 92,954.00 ₹ 80,462.00 ₹ 92,570.00 ₹ 90,463.00
₹ 33,115.00 ₹ 35,127.00 ₹ 15,823.00 ₹ 17,964.00 ₹ 16,023.00
₹ 12,326.00 ₹ 19,130.00 ₹ 42,015.00 ₹ 9,472.00 ₹ -
₹ 45,270.00 ₹ 48,981.00 ₹ 97,832.00 ₹ 104,440.00 ₹ 103,902.00
₹ 6,049.00 ₹ 39,431.00 ₹ 5,187.00 ₹ 6,807.00 ₹ 5,813.00
₹ 2,096.00 ₹ 529.00 ₹ 973.00 ₹ 839.00 ₹ 3,307.00
₹ 16,366.00 ₹ 13,979.00 ₹ 10,809.00 ₹ 12,432.00 ₹ 10,845.00
₹ 25,304.00 ₹ 22,984.00 ₹ 20,783.00 ₹ 18,269.00 ₹ 18,640.00
₹ 539,778.00 ₹ 517,722.00 ₹ 453,795.00 ₹ 457,133.00 ₹ 477,304.00
₹ 853,076.00 ₹ 803,828.00 ₹ 657,363.00 ₹ 653,064.00 ₹ 669,981.00

₹ 10,976.00 ₹ 10,964.00 ₹ 10,958.00 ₹ 11,427.00 ₹ 12,068.00

₹ 616,647.00 ₹ 532,543.00 ₹ 441,458.00 ₹ 453,110.00 ₹ 481,852.00
₹ 627,623.00 ₹ 543,507.00 ₹ 452,416.00 ₹ 464,537.00 ₹ 493,920.00

₹ - ₹ 57.00 ₹ 141.00 ₹ 251.00 ₹ 220.00

₹ 7,758.00 ₹ 6,939.00 ₹ 7,073.00 ₹ 138.00 ₹ -
₹ 68.00 ₹ 48.00 ₹ - ₹ 146.00 ₹ -
₹ - ₹ 2.00 ₹ 130.00 ₹ 5,997.00 ₹ -
₹ 549.00 ₹ 641.00 ₹ 885.00 ₹ 2,133.00 ₹ 1,196.00
₹ 2,531.00 ₹ - ₹ 1,305.00 ₹ - ₹ 104.00
₹ 19,740.00 ₹ 16,052.00 ₹ 9,110.00 ₹ 11,654.00 ₹ 9,978.00
₹ 6,379.00 ₹ 4,845.00 ₹ 4,979.00 ₹ 3,770.00 ₹ 3,117.00
₹ 37,025.00 ₹ 28,584.00 ₹ 23,623.00 ₹ 24,089.00 ₹ 14,615.00

₹ 51,807.00 ₹ 76,734.00 ₹ 58,011.00 ₹ 50,019.00 ₹ 50,522.00

₹ 4,029.00 ₹ 4,311.00 ₹ 4,021.00 ₹ - ₹ -
₹ 2,823.00 ₹ 585.00 ₹ 1,021.00 ₹ 131.00 ₹ 37.00
₹ - ₹ - ₹ - ₹ 45,295.00 ₹ 47,618.00
₹ 1,145.00 ₹ 1,117.00 ₹ 184.00 ₹ 7,231.00 ₹ 1,270.00
₹ 51,857.00 ₹ 45,734.00 ₹ 41,055.00 ₹ 3,124.00 ₹ -
₹ 21,820.00 ₹ 51,171.00 ₹ 22,049.00 ₹ 18,657.00 ₹ 24,990.00
₹ 19,032.00 ₹ 21,095.00 ₹ 18,063.00 ₹ 14,272.00 ₹ 14,862.00
₹ 8,776.00 ₹ 8,969.00 ₹ 6,965.00 ₹ 11,302.00 ₹ 9,290.00
₹ 13,580.00 ₹ 13,683.00 ₹ 15,120.00 ₹ 9,758.00 ₹ 7,185.00
₹ 13,559.00 ₹ 8,338.00 ₹ 14,835.00 ₹ 4,649.00 ₹ 5,672.00
₹ 188,428.00 ₹ 231,737.00 ₹ 181,324.00 ₹ 164,438.00 ₹ 161,446.00
₹ 225,453.00 ₹ 260,321.00 ₹ 204,947.00 ₹ 188,527.00 ₹ 176,061.00
₹ 853,076.00 ₹ 803,828.00 ₹ 657,363.00 ₹ 653,064.00 ₹ 669,981.00
₹ - ₹ - ₹ - ₹ - ₹ -
 Wipro Ltd - Statement of Profit and Loss for the year ended 31st March, 2023 ( ₹ in millions, exc

Particulars
INCOME
Revenue from operations
Other operating income
Other income
Total Income
EXPENSES
Purchases of stock-in-trade
Changes in inventories of finished goods and stock-in-trade
Employee benefits expense
Sub-contracting and technical fees
Facility expenses
Software license expense for internal use
Travel
Communication
Legal and professional charges
Marketing and brand building
Other expenses
Total expenses
EBITDA
Depreciation, amortisation and impairment expense
EBIT
Finance costs
Profit before tax
Tax expense
Current tax
Deferred tax
Total tax expense
Profit for the year
Other comprehensive income (OCI), net of taxes
Items that will not be reclassified to profit or loss:
Re-measurements of theofdefined
Net change in fair value benefit
investment plans, net
in equity instruments measured at fair value
through OCI
Income tax relating to items that will not be reclassified to profit or loss
Items that will be reclassified to profit or loss:
Net change in time value of option contracts designated as cash flow hedges
Net change in intrinsic value of option contracts designated as cash flow hedges
Net
Net change
change inin fair
fair value
value of
of forward contracts
investment in debtdesignated asmeasured
instruments cash flow at
hedges
fair value
through OCI
Income tax relating to items that will be reclassified to profit or loss
Total other comprehensive income / (loss) for the year, net of taxes
Total comprehensive income for the year
Earnings per equity share
(Equity shares of par value ₹2 each)
Basic
Diluted
Weighted average number of equity shares used in computing earnings per equity share
Basic
Diluted
March, 2023 ( ₹ in millions, except share and per share data, unless otherwise stated)
Year Ended Year Ended Year Ended Year Ended Year Ended
31-Mar-23 31-Mar-22 31-Mar-21 31-Mar-20 31-Mar-19

₹ 677,534.00 ₹ 595,744.00 ₹ 502,994.00 ₹ 503,877.00 ₹ 480,298.00

₹ - ₹ - ₹ - ₹ 193.00 ₹ 940.00
₹ 23,542.00 ₹ 47,061.00 ₹ 23,829.00 ₹ 24,766.00 ₹ 25,686.00
₹ 701,076.00 ₹ 642,805.00 ₹ 526,823.00 ₹ 528,836.00 ₹ 506,924.00

₹ 3,782.00 ₹ 4,888.00 ₹ 5,879.00 ₹ 7,983.00 ₹ 11,420.00

₹ -35.00 ₹ -64.00 ₹ 345.00 ₹ 1,599.00 ₹ -553.00
₹ 372,016.00 ₹ 315,424.00 ₹ 264,673.00 ₹ 261,718.00 ₹ 238,085.00
₹ 120,407.00 ₹ 109,777.00 ₹ 80,352.00 ₹ 87,918.00 ₹ 89,225.00
₹ 8,737.00 ₹ 7,298.00 ₹ 14,318.00 ₹ 13,925.00 ₹ 14,598.00
₹ 15,059.00 ₹ 10,241.00 ₹ - ₹ - ₹ -
₹ 11,522.00 ₹ 5,976.00 ₹ 4,358.00 ₹ 15,373.00 ₹ 15,005.00
₹ 3,723.00 ₹ 3,729.00 ₹ 4,189.00 ₹ 3,784.00 ₹ 3,698.00
₹ 7,456.00 ₹ 9,836.00 ₹ 3,537.00 ₹ 2,784.00 ₹ 2,525.00
₹ 2,495.00 ₹ 1,624.00 ₹ 839.00 ₹ 2,227.00 ₹ 2,304.00
₹ 11,015.00 ₹ 2,903.00 ₹ 3,966.00 ₹ 4,685.00 ₹ 17,320.00
₹ 556,177.00 ₹ 471,632.00 ₹ 382,456.00 ₹ 401,996.00 ₹ 393,627.00
₹ 144,899.00 ₹ 171,173.00 ₹ 144,367.00 ₹ 126,840.00 ₹ 113,297.00
₹ 15,921.00 ₹ 14,857.00 ₹ 13,493.00 ₹ 11,411.00 ₹ 9,343.00
₹ 128,978.00 ₹ 156,316.00 ₹ 130,874.00 ₹ 115,429.00 ₹ 408,219.00
₹ 6,289.00 ₹ 3,674.00 ₹ 4,026.00 ₹ 5,352.00 ₹ 5,249.00
₹ 122,689.00 ₹ 152,642.00 ₹ 126,848.00 ₹ 110,077.00 ₹ 402,970.00

₹ 27,405.00 ₹ 31,941.00 ₹ 22,430.00 ₹ 22,067.00 ₹ 22,725.00

₹ 3,517.00 ₹ -652.00 ₹ 3,809.00 ₹ 1,203.00 ₹ -160.00
₹ 30,922.00 ₹ 31,289.00 ₹ 26,239.00 ₹ 23,270.00 ₹ 22,565.00
₹ 91,767.00 ₹ 121,353.00 ₹ 100,609.00 ₹ 86,807.00 ₹ 380,405.00

₹ -90.00 ₹ -12.00 ₹ 562.00 ₹ -869.00 ₹ 169.00

₹ -10.00 ₹ -4.00 ₹ -8.00 ₹ -91.00 ₹ -1,473.00
₹ 19.00 ₹ 1.00 ₹ -113.00 ₹ 193.00 ₹ 34.00

₹ -235.00 ₹ 183.00 ₹ 66.00 ₹ -649.00 ₹ 579.00

₹ -273.00 ₹ -120.00 ₹ 1,193.00 ₹ -1,941.00 ₹ 1,014.00
₹ -3,198.00 ₹ -303.00 ₹ 3,799.00 ₹ -3,309.00 ₹ 1,567.00
₹ -3,411.00 ₹ -1,944.00 ₹ 2,079.00 ₹ 1,015.00 ₹ -8.00
₹ 1,100.00 ₹ 712.00 ₹ -1,241.00 ₹ 1,367.00 ₹ -636.00
₹ -6,098.00 ₹ -1,487.00 ₹ 6,337.00 ₹ -4,284.00 ₹ 1,246.00
₹ 85,669.00 ₹ 119,866.00 ₹ 106,946.00 ₹ 82,523.00 ₹ 381,651.00
₹ 16.75 ₹ 22.20 ₹ 17.81 ₹ 14.88 ₹ 12.67
₹ 16.72 ₹ 22.14 ₹ 17.77 ₹ 14.84 ₹ 12.64

5477466573 5466705840 5649265885 5833384018 6007376837

5488991175 5482083438 5661657822 5847823239 6022304367
 Wipro Ltd - Statement of Profit and Loss for the year ended 31st March, 2023 ( ₹ in

Cash flows from operating activities

Profit for the year
Adjustments to reconcile profit for the year to net cash generated from operating activities
Gain on sale of property, plant and equipment, net
Depreciation, amortisation
Unrealised exchange (gain)/and impairment
loss, expense
exchange (gain)/ loss on borrowings and loans to
subsidiaries
Share-based compensation expense
Income tax expense
Finance and other income, net of finance costs
Diminution in the value of non-current investments
Gain from sale of business
Changes in operating assets and liabilities, net of effects from acquisitions
Trade receivables
Unbilled receivables and contract assets
Inventories
Other assets
Trade payables, other liabilities and provisions
Contract liabilities
Cash generated from operating activities before taxes
Income taxes paid, net
Net cash generated from operating activities
Cash flows from investing activities
Payment for purchase of property, plant and equipment
Proceeds from disposal of property, plant and equipment
Payment for purchase of investments
Proceeds from sale of investments
Proceeds from/(payment into) interim dividend account
Investment in subsidiaries
Payment for business acquisitions, including deposits and escrow, net of cash acquired
Proceeds from repayment of loan by subsidiaries
Proceeds from redemption of preference shares in subsidiaries
Loans to subsidiaries
Proceeds from sale of business
Interest received
Dividend received
Payment for business acquisition
Net cash used in investing activities
Cash flows from financing activities
Proceeds from issuance of equity shares and shares pending allotment
Repayment of borrowings
Proceeds from borrowings
Payment of lease liabilities
Payment for deferred contingent consideration
Payment for buyback of shares, including transaction cost
Payment of tax on buyback of shares
Interest and finance costs paid
Payment of dividend
Net cash generated from/(used in) financing activities
Net decrease in cash and cash equivalents during the year
Adjustment on account of merger
Effect of exchange rate changes on cash and cash equivalents
Cash and cash equivalents at the beginning of the year
Cash and cash equivalents at the end of the year (Note 10)
023 ( ₹ in millions, except share and per share data, unless otherwise stated)
Year Ended Year Ended Year Ended Year Ended Year Ended
31-Mar-23 31-Mar-22 31-Mar-21 31-Mar-20 31-Mar-19

₹ 91,767.00 ₹ 121,353.00 ₹ 100,609.00 ₹ 86,807.00 ₹ 76,140.00

₹ -96.00 ₹ -199.00 ₹ -344.00 ₹ 10.00 ₹ -182.00

₹ 15,921.00 ₹ 14,857.00 ₹ 13,493.00 ₹ 11,411.00 ₹ 9,343.00
₹ -2,229.00 ₹ -693.00 ₹ -2,311.00 ₹ 6,602.00 ₹ -278.00
₹ 3,199.00 ₹ 4,110.00 ₹ 2,310.00 ₹ 1,262.00 ₹ 1,846.00
₹ 30,922.00 ₹ 31,289.00 ₹ 26,239.00 ₹ 23,270.00 ₹ 22,565.00
₹ -13,602.00 ₹ -39,390.00 ₹ -17,208.00 ₹ -20,460.00 ₹ -17,059.00
₹ 5,064.00 ₹ - ₹ -2,875.00 - ₹ 7,356.00
₹ - ₹ - ₹ - ₹ -193.00 ₹ -940.00

₹ -6,663.00 ₹ -9,413.00 ₹ 13,491.00 ₹ -2,058.00 ₹ 4,769.00

₹ -375.00 ₹ -22,473.00 ₹ 3,764.00 ₹ -3,295.00 ₹ 3,773.00
₹ -38.00 ₹ 35.00 ₹ 831.00 ₹ 1,663.00 ₹ -459.00
₹ 7,156.00 ₹ -9,922.00 ₹ 2,276.00 ₹ -503.00 ₹ 130.00
₹ 4,756.00 ₹ 715.00 ₹ 5,970.00 ₹ -7,341.00 ₹ 16,877.00
₹ -2,063.00 ₹ 3,032.00 ₹ 3,791.00 ₹ -590.00 ₹ 2,009.00
₹ 133,719.00 ₹ 93,301.00 ₹ 150,036.00 ₹ 96,585.00 ₹ 125,890.00
₹ -21,803.00 ₹ -20,896.00 ₹ -22,759.00 ₹ -5,904.00 ₹ -23,789.00
₹ 111,916.00 ₹ 72,405.00 ₹ 127,277.00 ₹ 90,681.00 ₹ 102,101.00

₹ -12,179.00 ₹ -15,855.00 ₹ -16,164.00 ₹ -18,326.00 ₹ -18,688.00

₹ 299.00 ₹ 359.00 ₹ 666.00 ₹ 490.00 ₹ 1,023.00
₹ -779,568.00 ₹ -1,006,006.00 ₹ -1,168,308.00 ₹ -1,176,999.00 ₹ -924,397.00
₹ 725,225.00 ₹ 939,410.00 ₹ 1,186,059.00 ₹ 1,209,778.00 ₹ 953,979.00
₹ 27,410.00 ₹ -27,410.00 ₹ - ₹ - ₹ - .
₹ -33,193.00 ₹ -81,405.00 ₹ -1,546.00 ₹ - ₹ -36,226.00 .
₹ - ₹ - ₹ - ₹ -3,230.00 ₹ -
₹ 8,443.00 ₹ 24,390.00 ₹ - ₹ - ₹ - .
₹ - ₹ - ₹ - ₹ 5,055.00 ₹ -
₹ - ₹ -180.00 ₹ -32,630.00 ₹ -9,472.00 ₹ -
₹ - ₹ - ₹ - ₹ 923.00 ₹ 646.00
₹ 14,130.00 ₹ 12,077.00 ₹ 19,128.00 ₹ 22,707.00 ₹ 19,604.00
₹ 1,817.00 ₹ 28,539.00 ₹ 45.00 ₹ 1,101.00 ₹ 353.00
₹ - ₹ -30.00 ₹ - ₹ - ₹ -
₹ -47,616.00 ₹ -126,111.00 ₹ -12,750.00 ₹ 32,027.00 ₹ -3,706.00

₹ 12.00 ₹ 6.00 ₹ 6.00 ₹ 5.00 ₹ 4.00

₹ -139,734.00 ₹ -89,249.00 ₹ -93,990.00 ₹ -106,833.00 ₹ -60,681.00
₹ 114,750.00 ₹ 107,888.00 ₹ 101,865.00 ₹ 102,509.00 ₹ 56,537.00
₹ -4,838.00 ₹ -4,638.00 ₹ -4,559.00 ₹ -3,255.00 ₹ -
₹ -232.00 ₹ - ₹ - ₹ - ₹ -
₹ - ₹ - ₹ -95,199.00 ₹ -105,311.00₹ -
₹ - ₹ - ₹ -21,445.00 ₹ - ₹ -
₹ -5,097.00 ₹ -3,579.00 ₹ -2,257.00 ₹ -2,558.00₹ -4,357.00
₹ -32,897.00 ₹ -5,481.00 ₹ -5,478.00 ₹ -6,887.00₹ -5,454.00
₹ -68,036.00 ₹ 4,947.00 ₹ -121,057.00 ₹ -122,330.00₹ -13,951.00
₹ -3,736.00 ₹ -48,759.00 ₹ -6,530.00 ₹ 378.00₹ 84,444.00
₹ - ₹ - ₹ - - ₹ 203.00
₹ 25.00 ₹ -92.00 ₹ -78.00 ₹ 163.00 ₹ 30.00
₹ 48,981.00 ₹ 97,832.00 ₹ 104,440.00 ₹ 103,899.00 ₹ 19,222.00
₹ 45,270.00 ₹ 48,981.00 ₹ 97,832.00 ₹ 104,440.00 ₹ 103,899.00
ASSETS
Non-current assets
Property, plant and equipment
Right-of-Use assets
Capital work-in-progress
Goodwill
Other intangible assets
Financial assets
a.Investments
b.Derivative assets
c.Trade receivables
d.Other financial assets
Deferred tax assets (net)
Non-current tax assets (net)
Other non-current assets
Total non-current assets
Current assets
Inventories
Financial assets
Investments
Derivative assets
Trade receivables
Unbilled receivables
Loans to subsidiaries
Cash and cash equivalents
Other financial assets
Current tax assets (net)
Contract assets
Other current assets
Total current assets
TOTAL ASSETS
EQUITY AND LIABILITIES
EQUITY
Equity share capital
Other equity
TOTAL EQUITY
LIABILITIES
Non-current liabilities
Financial liabilities
Borrowings
Lease liabilities
Derivative liabilities
Other financial liabilities
Provisions
Deferred tax liabilities (net)
Non-current tax liabilities (net)
Other non-current liabilities
Total non-current liabilities
Current liabilities
Financial liabilities
Borrowings
Lease liabilities
Derivative liabilities
Trade payables
(a)Total
(b)Total outstanding
outstanding dues
dues ofof micro enterprises
creditors andmicro
other than smallenterprises
enterprisesand small
enterprises
Other financial liabilities
Contract liabilities
Other current liabilities
Provisions
Current tax liabilities (net)
Total current liabilities
TOTAL LIABILITIES
TOTAL EQUITY AND LIABILITIES
CHECK
 Vertical Analysis
As at As at As at As at As at % Change % Change
31-Mar-23 31-Mar-22 31-Mar-21 31-Mar-20 31-Mar-19 22 to 23 21 to 22

8.65% 8.11% 8.63% 7.73% 5.78% 6.71% -6.10%

1.00% 1.08% 1.37% 1.25% 0.00% -7.55% -21.21%
0.71% 1.97% 2.81% 2.87% 3.15% -64.09% -29.88%
0.54% 0.57% 0.70% 0.70% 0.58% -5.77% -17.63%
0.15% 0.24% 0.38% 0.49% 0.21% -35.52% -38.19%

22.71% 20.60% 12.48% 11.84% 12.31% 10.25% 64.99%

0.00% 0.00% 0.00% 0.00% 0.03% -52.89% -69.33%
0.00% 0.00% 0.47% 0.68% 0.65% #DIV/0! -100.00%
0.45% 0.40% 0.68% 0.68% 0.57% 12.88% -41.66%
0.08% 0.07% 0.07% 0.66% 0.58% 18.09% -8.04%
1.35% 1.21% 2.10% 1.70% 3.07% 11.05% -42.36%
1.09% 1.35% 1.26% 1.40% 1.82% -19.08% 7.13%
36.73% 35.59% 30.97% 30.00% 28.76% 3.18% 14.94%

0.11% 0.11% 0.14% 0.27% 0.51% -1.68% -21.37%

34.83% 29.95% 26.61% 29.04% 32.83% 16.30% 12.53%

0.19% 0.37% 0.62% 0.45% 0.73% -49.79% -39.51%
11.68% 11.56% 12.24% 14.17% 13.50% 0.98% -5.52%
3.88% 4.37% 2.41% 2.75% 2.39% -11.17% 81.55%
1.44% 2.38% 6.39% 1.45% 0.00% -39.29% -62.76%
5.31% 6.09% 14.88% 15.99% 15.51% -12.91% -59.06%
0.71% 4.91% 0.79% 1.04% 0.87% -85.54% 521.68%
0.25% 0.07% 0.15% 0.13% 0.49% 273.35% -55.54%
1.92% 1.74% 1.64% 1.90% 1.62% 10.32% 5.76%
2.97% 2.86% 3.16% 2.80% 2.78% 3.74% -9.56%
63.27% 64.41% 69.03% 70.00% 71.24% -1.76% -6.70%
100.00% 100.00% 100.00% 100.00% 100.00% 0.00% 0.00%

1.29% 1.36% 1.67% 1.75% 1.80% -5.67% -18.18%

72.29% 66.25% 67.16% 69.38% 71.92% 9.11% -1.35%
73.57% 67.61% 68.82% 71.13% 73.72% 8.81% -1.76%

0.00% 0.01% 0.02% 0.04% 0.03% -100.00% -66.94%

0.91% 0.86% 1.08% 0.02% 0.00% 5.35% -19.77%
0.01% 0.01% 0.00% 0.02% 0.00% 33.49% #DIV/0!
 0.00% 0.00% 0.02% 0.92% 0.00% -100.00% -98.74%
0.06% 0.08% 0.13% 0.33% 0.18% -19.30% -40.77%
0.30% 0.00% 0.20% 0.00% 0.02% #DIV/0! -100.00%
2.31% 2.00% 1.39% 1.78% 1.49% 15.88% 44.10%
0.75% 0.60% 0.76% 0.58% 0.47% 24.06% -20.42%
4.34% 3.56% 3.59% 3.69% 2.18% 22.05% -1.05%

6.07% 9.55% 8.82% 7.66% 7.54% -36.38% 8.17%

0.47% 0.54% 0.61% 0.00% 0.00% -11.94% -12.32%
0.33% 0.07% 0.16% 0.02% 0.01% 354.71% -53.14%
0.00% 0.00% 0.00% 6.94% 7.11% #DIV/0! #DIV/0!
0.13% 0.14% 0.03% 1.11% 0.19% -3.41% 396.45%
6.08% 5.69% 6.25% 0.48% 0.00% 6.84% -8.90%
2.56% 6.37% 3.35% 2.86% 3.73% -59.82% 89.79%
2.23% 2.62% 2.75% 2.19% 2.22% -14.99% -4.49%
1.03% 1.12% 1.06% 1.73% 1.39% -7.80% 5.31%
1.59% 1.70% 2.30% 1.49% 1.07% -6.48% -25.99%
1.59% 1.04% 2.26% 0.71% 0.85% 53.23% -54.04%
22.09% 28.83% 27.58% 25.18% 24.10% -23.38% 4.52%
26.43% 32.39% 31.18% 28.87% 26.28% -18.39% 3.87%
100.00% 100.00% 100.00% 100.00% 100.00% 0.00% 0.00%
 Horizontal Analysis
% Change % Change As at As at As at As at
20 to 21 19 to 20 31-Mar-23 31-Mar-22 31-Mar-21 31-Mar-20

11.72% 33.65% 113.25% 114.82% 112.45% 130.28%

9.93% #DIV/0! 98.11% 96.35% 110.65% #DIV/0!
-2.01% -9.02% 38.11% 85.74% 98.64% 88.68%
-0.65% 20.80% 100.00% 100.72% 100.00% 117.75%
-21.43% 136.12% 68.43% 75.58% 79.09% 230.16%

5.40% -3.82% 117.01% 201.75% 106.10% 93.75%

#DIV/0! -100.00% 50.00% 37.50% #DIV/0! 0.00%
-31.45% 4.68% #DIV/0! 0.00% 69.00% 102.04%
0.54% 17.89% 119.79% 71.34% 101.20% 114.91%
-89.13% 13.69% 125.33% 112.45% 10.94% 110.82%
23.74% -44.57% 117.85% 70.48% 124.55% 54.03%
-10.06% -23.09% 85.88% 131.00% 90.53% 74.97%
3.22% 4.32% 109.50% 140.55% 103.90% 101.69%

-48.07% -47.51% 104.34% 96.15% 52.27% 51.16%

-8.35% -11.56% 123.42% 137.60% 92.26% 86.20%

35.71% -38.20% 53.29% 73.97% 136.61% 60.24%
-13.65% 4.98% 107.17% 115.53% 86.92% 102.33%
-12.49% 15.02% 94.27% 222.00% 88.08% 112.11%
340.67% #DIV/0! 64.43% 45.53% 443.57% #DIV/0!
-6.94% 3.12% 92.42% 50.07% 93.67% 100.52%
-24.30% 20.13% 15.34% 760.19% 76.20% 117.10%
15.21% -73.97% 396.22% 54.37% 115.97% 25.37%
-13.62% 17.60% 117.08% 129.33% 86.94% 114.63%
13.02% 0.55% 110.09% 110.59% 113.76% 98.01%
-1.38% -1.75% 104.26% 114.09% 99.27% 95.77%
0.00% 0.00% 106.13% 122.28% 100.66% 97.48%

-4.73% -2.86% 100.11% 100.05% 95.90% 94.69%

-3.21% -3.53% 115.79% 120.63% 97.43% 94.04%
-3.25% -3.51% 115.48% 120.13% 97.39% 94.05%

-44.19% 17.05% 0.00% 40.43% 56.18% 114.09%

4991.84% #DIV/0! 111.80% 98.11% 5125.36% #DIV/0!
-100.00% #DIV/0! 141.67% #DIV/0! 0.00% #DIV/0!
 -97.85% #DIV/0! 0.00% 1.54% 2.17% #DIV/0!
-58.78% 82.96% 85.65% 72.43% 41.49% 178.34%
#DIV/0! -100.00% #DIV/0! 0.00% #DIV/0! 0.00%
-22.34% 19.82% 122.98% 176.20% 78.17% 116.80%
31.21% 24.08% 131.66% 97.31% 132.07% 120.95%
-2.58% 69.09% 129.53% 121.00% 98.07% 164.82%

15.22% 1.57% 67.52% 132.27% 115.98% 99.00%

#DIV/0! #DIV/0! 93.46% 107.21% #DIV/0! #DIV/0!
674.29% 263.23% 482.56% 57.30% 779.39% 354.05%
-100.00% -2.41% #DIV/0! #DIV/0! 0.00% 95.12%
-97.47% 484.12% 102.51% 607.07% 2.54% 569.37%
1205.59% #DIV/0! 113.39% 111.40% 1314.18% #DIV/0!
17.41% -23.41% 42.64% 232.08% 118.18% 74.66%
25.73% -1.48% 90.22% 116.79% 126.56% 96.03%
-38.78% 24.81% 97.85% 128.77% 61.63% 121.66%
53.94% 39.33% 99.25% 90.50% 154.95% 135.81%
217.01% -15.91% 162.62% 56.20% 319.10% 81.96%
9.55% 4.49% 81.31% 127.80% 110.27% 101.85%
8.00% 9.85% 86.61% 127.02% 108.71% 107.08%
0.00% 0.00% 106.13% 122.28% 100.66% 97.48%
ntal Analysis
% Change % Change % Change
22 to 23 21 to 22 20 to 21

-1.36% 2.10% -13.68%

1.84% -12.93% #DIV/0!
-55.56% -13.08% 11.23%
-0.72% 0.72% -15.07%
-9.46% -4.43% -65.64%

-42.01% 90.16% 13.17%

33.33% #DIV/0! #DIV/0!
#DIV/0! -100.00% -32.37%
67.93% -29.51% -11.93%
11.46% 927.92% -90.13%
67.21% -43.41% 130.52%
-34.44% 44.70% 20.76%
-22.09% 35.27% 2.17%

8.52% 83.96% 2.17%

-10.30% 49.15% 7.02%

-27.96% -45.85% 126.75%
-7.23% 32.91% -15.06%
-57.53% 152.04% -21.44%
41.51% -89.74% #DIV/0!
84.60% -46.55% -6.81%
-97.98% 897.61% -34.93%
628.77% -53.12% 357.11%
-9.47% 48.75% -24.15%
-0.45% -2.79% 16.07%
-8.61% 14.93% 3.65%
-13.21% 21.48% 3.27%

0.05% 4.34% 1.27%

-4.01% 23.82% 3.61%
-3.88% 23.35% 3.55%

-100.00% -28.04% -50.76%

13.96% -98.09% #DIV/0!
#DIV/0! #DIV/0! #DIV/0!
-100.00% -29.03% #DIV/0!
18.25% 74.57% -76.74%
#DIV/0! #DIV/0! #DIV/0!
-30.21% 125.41% -33.07%
35.30% -26.32% 9.19%
7.05% 23.39% -40.50%

-48.96% 14.05% 17.14%

-12.83% #DIV/0! #DIV/0!
742.22% -92.65% 120.13%
#DIV/0! #DIV/0! -100.00%
-83.11% 23757.00% -99.55%
1.79% -91.52% #DIV/0!
-81.63% 96.38% 58.30%
-22.75% -7.72% 31.79%
-24.01% 108.96% -49.34%
9.67% -41.60% 14.09%
189.33% -82.39% 289.32%
-36.38% 15.90% 8.26%
-31.82% 16.84% 1.52%
-13.21% 21.48% 3.27%
 Particulars
INCOME
Revenue from operations
Other operating income
Other income
Total Income
EXPENSES
Purchases of stock-in-trade
Changes in inventories of finished goods and stock-in-trade
Employee benefits expense
Sub-contracting and technical fees
Facility expenses
Software license expense for internal use
Travel
Communication
Legal and professional charges
Marketing and brand building
Other expenses
Total expenses
EBITDA
Depreciation, amortisation and impairment expense
EBIT
Finance costs
Profit before tax
Tax expense
Current tax
Deferred tax
Total tax expense
Profit for the year
Other comprehensive income (OCI), net of taxes
Items that will not be reclassified to profit or loss:
Re-measurements of theofdefined
Net change in fair value benefit
investment plans, net
in equity instruments measured at fair value
through OCI
Income tax relating to items that will not be reclassified to profit or loss
Items that will be reclassified to profit or loss:
Net change in time value of option contracts designated as cash flow hedges
Net change in intrinsic value of option contracts designated as cash flow hedges
Net
Net change
change inin fair
fair value
value of
of forward contracts
investment in debtdesignated asmeasured
instruments cash flow at
hedges
fair value
through OCI
Income tax relating to items that will be reclassified to profit or loss
Total other comprehensive income / (loss) for the year, net of taxes
Total comprehensive income for the year
 Vertical Analysis
Year Ended Year Ended Year Ended Year Ended Year Ended % Change
31-Mar-23 31-Mar-22 31-Mar-21 31-Mar-20 31-Mar-19 22 to 23

96.64% 92.68% 95.48% 95.28% 94.75% 4.28%

0.00% 0.00% 0.00% 0.04% 0.19% #DIV/0!
3.36% 7.32% 4.52% 4.68% 5.07% -54.13%
100.00% 100.00% 100.00% 100.00% 100.00% 0.00%

0.54% 0.76% 1.12% 1.51% 2.25% -29.06%

0.00% -0.01% 0.07% 0.30% -0.11% -49.86%
53.06% 49.07% 50.24% 49.49% 46.97% 8.14%
17.17% 17.08% 15.25% 16.62% 17.60% 0.57%
1.25% 1.14% 2.72% 2.63% 2.88% 9.77%
2.15% 1.59% 0.00% 0.00% 0.00% 34.82%
1.64% 0.93% 0.83% 2.91% 2.96% 76.78%
0.53% 0.58% 0.80% 0.72% 0.73% -8.46%
1.06% 1.53% 0.67% 0.53% 0.50% -30.50%
0.36% 0.25% 0.16% 0.42% 0.45% 40.86%
1.57% 0.45% 0.75% 0.89% 3.42% 247.90%
79.33% 73.37% 72.60% 76.02% 77.65% 8.12%
20.67% 26.63% 27.40% 23.98% 22.35% -22.39%
2.27% 2.31% 2.56% 2.16% 1.84% -1.75%
18.40% 24.32% 24.84% 21.83% 80.53% -24.35%
0.90% 0.57% 0.76% 1.01% 1.04% 56.95%
17.50% 23.75% 24.08% 20.81% 79.49% -26.30%

3.91% 4.97% 4.26% 4.17% 4.48% -21.33%

0.50% -0.10% 0.72% 0.23% -0.03% -594.58%
4.41% 4.87% 4.98% 4.40% 4.45% -9.39%
13.09% 18.88% 19.10% 16.41% 75.04% -30.67%

-0.01% 0.00% 0.11% -0.16% 0.03% 587.66%

0.00% 0.00% 0.00% -0.02% -0.29% 129.22%
0.00% 0.00% -0.02% 0.04% 0.01% 1642.08%
0.00% 0.00% 0.00% 0.00% 0.00% #DIV/0!
-0.03% 0.03% 0.01% -0.12% 0.11% -217.74%
-0.04% -0.02% 0.23% -0.37% 0.20% 108.59%
-0.46% -0.05% 0.72% -0.63% 0.31% 867.72%
-0.49% -0.30% 0.39% 0.19% 0.00% 60.88%
0.16% 0.11% -0.24% 0.26% -0.13% 41.65%
-0.87% -0.23% 1.20% -0.81% 0.25% 276.00%
12.22% 18.65% 20.30% 15.60% 75.29% -34.47%
 Horizontal Ana
% Change % Change % Change Year Ended Year Ended Year Ended
21 to 22 20 to 21 19 to 20 31-Mar-23 31-Mar-22 31-Mar-21

-2.93% 0.21% 0.56% 113.73% 118.44% 99.82%

#DIV/0! -100.00% -80.32% #DIV/0! #DIV/0! 0.00%
61.86% -3.42% -7.58% 50.02% 197.49% 96.22%
0.00% 0.00% 0.00% 109.07% 122.02% 99.62%

-31.86% -26.07% -32.99% 77.37% 83.14% 73.64%

-115.20% -78.34% -377.17% 54.69% -18.55% 21.58%
-2.33% 1.52% 5.37% 117.94% 119.17% 101.13%
11.97% -8.26% -5.55% 109.68% 136.62% 91.39%
-58.23% 3.22% -8.56% 119.72% 50.97% 102.82%
#DIV/0! #DIV/0! #DIV/0! 147.05% #DIV/0! #DIV/0!
12.39% -71.54% -1.79% 192.80% 137.13% 28.35%
-27.04% 11.13% -1.91% 99.84% 89.02% 110.70%
127.91% 27.53% 5.69% 75.80% 278.09% 127.05%
58.64% -62.18% -7.35% 153.63% 193.56% 37.67%
-40.01% -15.02% -74.07% 379.44% 73.20% 84.65%
1.07% -4.50% -2.11% 117.93% 123.32% 95.14%
-2.83% 14.25% 7.31% 84.65% 118.57% 113.82%
-9.76% 18.70% 17.07% 107.16% 110.11% 118.25%
-2.11% 13.81% -72.90% 82.51% 119.44% 113.38%
-25.21% -24.49% -2.26% 171.18% 91.26% 75.22%
-1.38% 15.68% -73.82% 80.38% 120.33% 115.24%

16.71% 2.03% -6.92% 85.80% 142.40% 101.64%

-114.03% 217.83% -820.72% -539.42% -17.12% 316.63%
-2.27% 13.19% -1.15% 98.83% 119.25% 112.76%
-1.14% 16.34% -78.13% 75.62% 120.62% 115.90%

-101.75% -164.92% -592.90% 750.00% -2.14% -64.67%

-59.02% -91.18% -94.08% 250.00% 50.00% 8.79%
-100.73% -158.77% 444.13% 1900.00% -0.88% -58.55%
#DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0! #DIV/0!
127.24% -110.21% -207.45% -128.42% 277.27% -10.17%
-108.24% -161.70% -283.49% 227.50% -10.06% -61.46%
-106.54% -215.25% -302.42% 1055.45% -7.98% -114.81%
-176.64% 105.61% -12261.80% 175.46% -93.51% 204.83%
-147.02% -191.13% -306.03% 154.49% -57.37% -90.78%
-119.23% -248.49% -429.57% 410.09% -23.47% -147.92%
-8.14% 30.09% -79.27% 71.47% 112.08% 129.60%
Horizontal Analysis
Year Ended % Change % Change % Change
31-Mar-20 22 to 23 21 to 22 20 to 21

104.91% -3.98% 18.65% -4.85%

20.53% #DIV/0! #DIV/0! -100.00%
96.42% -74.67% 105.26% -0.21%
104.32% -10.61% 22.48% -4.51%

69.90% -6.94% 12.90% 5.35%

-289.15% -394.80% -185.98% -107.46%
109.93% -1.03% 17.84% -8.00%
98.54% -19.72% 49.48% -7.25%
95.39% 134.88% -50.43% 7.79%
#DIV/0! #DIV/0! #DIV/0! #DIV/0!
102.45% 40.60% 383.72% -72.33%
102.33% 12.15% -19.59% 8.19%
110.26% -72.74% 118.89% 15.23%
96.66% -20.63% 413.79% -61.02%
27.05% 418.37% -13.53% 212.95%
102.13% -4.37% 29.62% -6.84%
111.95% -28.61% 4.17% 1.67%
122.13% -2.68% -6.88% -3.18%
28.28% -30.92% 5.34% 300.97%
101.96% 87.58% 21.31% -26.22%
27.32% -33.21% 4.42% 321.85%

97.10% -39.75% 40.10% 4.68%

-751.88% 3051.29% -105.41% -142.11%
103.12% -17.12% 5.75% 9.34%
22.82% -37.31% 4.07% 407.89%

-514.20% -35225.00% -96.70% -87.42%

6.18% 400.00% 468.75% 42.30%
567.65% -214800.00% -98.49% -110.31%
#DIV/0! #DIV/0! #DIV/0! #DIV/0!
-112.09% -146.31% -2826.52% -90.93%
-191.42% -2361.73% -83.63% -67.89%
-211.17% -13333.13% -93.05% -45.63%
-12687.50% -287.65% -145.65% -101.61%
-214.94% -369.28% -36.80% -57.76%
-343.82% -1847.63% -84.14% -56.98%
21.62% -36.23% -13.51% 499.35%
 Particulars Unit of Measure
Current Ratio no of times

Quick Ratio (Acid-Test Ratio) no of times

Cash ratio no of times

For Wipro Ltd we can see there is increase in liquidity, as we can observe company has inc

Particulars Unit of Measure

Net Profit Margin Ratio %

Gross Profit Margin %

Return on Assets %

Earning Power %

Return on Equity %

EBITDA Margin %

Return on Capital Employed %

For Wipro Ltd we can observe there is decrease in profit compared to increase in investm

Particulars Unit of Measure

 Total Asset Turnover Ratio no of times

Fixed Asset Turnover Ratio no of times

Working Capital Turnover Ratio no of times

Receivables Turnover Ratio no of times

Receivables in Days no of days

Inventory Turnover Ratio no of times

Inventory in Days no of days

Payable Turnover Ratio no of times

Payable in Days no of days

For Wipro Ltd we can observe there is decrease in efficiently using of assets. As observe
days, also company h

Particulars Unit of Measure

Total Debt-Equity Ratio no of times

Long Term Debt-Equity Ratio no of times

Long Term Debt-Asset Ratio no of times

Asset-Long Term Debt Ratio no of times

Equity Multiplier Ratio no of times

Interest Coverage Ratio no of times

Debt Service Coverage Ratio no of times

For Wipro Ltd we can observe there is negative debt. As we can observe compa
 Particulars Unit of Measure
Price Earning Ratio no of times

Yeild Ratio %

Market Value to Book Value Ratio no of times

EV-EBITDA Ratio no of times

No of Shares

For Wipro Ltd we can observe there is decrease in earning of shareholder year on yea
 Wipro Ltd. Ratio Analysis
Liquidity Ratios:
Year Ended Year Ended Year Ended
Formulas 31-Mar-23 31-Mar-22 31-Mar-21
Current Assets 539778 517722 453795
Current Liabilties 188428 231737 181324
Quick Assets 538865 516847 452885
Current Liabilties 188428 231737 181324

(Cash and Bank balance + Current Investments) 342396 289718 272784

Current Liabilities 188428 231737 181324

n liquidity, as we can observe company has increased its current assets each year compared to current liabiliti
34%.

Profitability Ratio:
Year Ended Year Ended Year Ended
Formulas 31-Mar-23 31-Mar-22 31-Mar-21
EAT 91767 121353 100609
Total Revenue 701076 642805 526823
(Revenue from Operations - Cost of Operations) 128813 133948 124075
Revenue from Operations 677534 595744 502994
EAT 91767 121353 100609
Average Total Asset 828452 730595.5 655213.5
EBIT 128978 156316 130874
Average Total Asset 828452 730595.5 655213.5
EAT 91767 121353 100609
Average Equity 585565 497961.5 458476.5
EBITDA 144899 171173 144367
Net Sales 701076 642805 526823
(EBIT - TAX) 98056 125027 104635
Average Total Asset 828452 730595.5 655213.5

ease in profit compared to increase in investments and revenue. As observed there was average 17% of positi
in current year.

Turnover Ratios:
Year Ended Year Ended Year Ended
Formulas 31-Mar-23 31-Mar-22 31-Mar-21
 Revenue from Operations 677534 595744 502994
Average Total Asset 828452 730595.5 655213.5
Revenue from Operations 677534 595744 502994
Average Net Fixed Assets 95253.5 93791.5 88245
Revenue from Operations 677534 595744 502994
(Current Assets - Current Liabilities) 351350 285985 272471
Revenue from Operations 677534 595744 502994
Average Trade Receivable 96285.5 86708 86516
360 360 360 360
Receivables Turnover Ratio 7.04 6.87 5.81
Revenue from Operations 677534 595744 502994
Average Inventory 894 892.5 1325.5
360 360 360 360
Inventory Turnover Ratio 757.87 667.50 379.47
(Cost of Operation + Other Expense) 548721 461796 378919
Average Trade Payable 49926.5 44045 25797
360 360 360 360
Payable Turnover Ratio 10.99 10.48 14.69

rease in efficiently using of assets. As observed for early year it was average 2% which increase to average 1
days, also company has a good credit period from creditors, and inventory also has

Leverage ratios:
Year Ended Year Ended Year Ended
Formulas 31-Mar-23 31-Mar-22 31-Mar-21
Total Debt 225453 260321 204947
Total Equity 627623 543507 452416
Long Term Debt 37025 28584 23623
Total Equity 627623 543507 452416
Long Term Debt 37025 28584 23623
Total Asset 853076 803828 657363
Total Asset 853076 803828 657363
Long Term Debt 37025 28584 23623
Total Asset 853076 803828 657363
Total Equity 627623 543507 452416
EBIT 128978 156316 130874
Interest 6289 3674 4026
(EBIT - TAX) 98056 125027 104635
(Interest + Principal Repayment) 58096 80408 62037

ere is negative debt. As we can observe company had positive 10% ratio towards debt but in current year it c
 Valuation Ratios:
Year Ended Year Ended Year Ended
Formulas 31-Mar-23 31-Mar-22 31-Mar-21
Market Price Per Share 0.0003653 0.0005919 0.0004142
Earning Per Share 0.0340973 0.0627152 0.1229129
(Dividend Per Share + Market Price Change) 0.0119967 0.0030103 0.0069099
Initial Price 0.0005919 0.0004142 0.0001967
Market Price Per Share 0.0003653 0.0005919 0.0004142
Book Value Per Share 0.0040783 0.0056662 0.0133873
(Market Value of Share + Total Debt) 226436.14 261466.32 205286.04
EBITDA 144899 171173 144367
2,691,329 1,934,986 818,539

decrease in earning of shareholder year on year. As we can observe in past year there was average 101% of r
alysis

Year Ended Year Ended Year Ended Year Ended Year Ended Change
31-Mar-20 31-Mar-23 31-Mar-22 31-Mar-21 31-Mar-20 %
457133
2.86 2.23 2.50 2.78 28%
164438
455392
2.86 2.23 2.50 2.77 28%
164438

294075
1.82 1.25 1.50 1.79 45%
164438

ed to current liabilities. Percentage in early stage was in average negative -12% which is increased to averag

Year Ended Year Ended Year Ended Year Ended Year Ended Change
31-Mar-20 31-Mar-23 31-Mar-22 31-Mar-21 31-Mar-20 %
86807
13% 19% 19% 16% -31%
528836
104665
19% 22% 25% 21% -15%
503877
86807
11% 17% 15% 13% -33%
661522.5
115429
16% 21% 20% 17% -27%
661522.5
86807
16% 24% 22% 18% -36%
479228.5
126840
21% 27% 27% 24% -22%
528836
92159
12% 17% 16% 14% -31%
661522.5

verage 17% of positive change in profitability during early years which changed to negative -28% profitability

Year Ended Year Ended Year Ended Year Ended Year Ended Change
31-Mar-20 31-Mar-23 31-Mar-22 31-Mar-21 31-Mar-20 %
 503877
0.82 0.82 0.77 0.76 0%
661522.5
503877
7.11 6.35 5.70 6.71 12%
75133
503877
1.93 2.08 1.85 1.72 -7%
292695
503877
7.04 6.87 5.81 5.51 2%
91516.5
360
51 52 62 65 -2%
5.51
503877
757.87 667.50 379.47 195.91 14%
2572
360
0 1 1 2 -12%
195.91
399212
10.99 10.48 14.69 68.68 5%
5812.5
360
33 34 25 5 -5%
68.68

crease to average 16% then again decreased to 4% turnover efficiency. Also company has a good receivable
inventory also has a cycle of few hours.

Year Ended Year Ended Year Ended Year Ended Year Ended Change
31-Mar-20 31-Mar-23 31-Mar-22 31-Mar-21 31-Mar-20 %
188527
0.36 0.48 0.45 0.41 -25%
464537
24089
0.06 0.05 0.05 0.05 12%
464537
24089
0.04 0.04 0.04 0.04 22%
653064
653064
23.04 28.12 27.83 27.11 -18%
24089
653064
1.36 1.48 1.45 1.41 -8%
464537
115429
20.51 42.55 32.51 21.57 -52%
5352
92159
1.69 1.55 1.69 1.66 9%
55371

t in current year it changed to negative -9% which tells company has more debt that ability to pay.
 Year Ended Year Ended Year Ended Year Ended Year Ended Change
31-Mar-20 31-Mar-23 31-Mar-22 31-Mar-21 31-Mar-20 %
0.0001967
0.01 0.01 0.00 0.00 14%
0.1695843
0.0133962
20.27 7.27 35.13 52.58 179%
0.0002548
0.0001967
0.09 0.10 0.03 0.01 -14%
0.0223235
188627.69
1.56 1.53 1.42 1.49 2%
126840
511,881

s average 101% of return on equity, which further decreased to aveerage 45% of return to shareholders.
 Change Change
% %
-11% -10%

-11% -10%

-17% -16%

which is increased to average

Change Change
% %
-1% 16%

-9% 19%

8% 17%

7% 14%

11% 21%

-3% 14%

7% 15%

o negative -28% profitability

Change Change
% %
 6% 1%

11% -15%

13% 7%

18% 6%

-15% -5%

76% 94%

-43% -48%

-29% -79%

40% 368%

any has a good receivable

Change Change
% %
6% 12%

1% 1%

-1% -3%

1% 3%

2% 3%

31% 51%

-8% 1%

hat ability to pay.

 Change Change
% %
180% 191%

-79% -33%

238% 251%

7% -4%

return to shareholders.
 Return on Equity = A x B x C (A)Net Profit Margin Ratio x
EAT EAT EAT
= x
Average Equity Average Equity Total Revenue
2023 91767 91767
16% = 16% x
585565 701076
2022 121353 121353
24% = 24% x
497961.5 642805
2021 100609 100609
22% = 22% x
458476.5 526823
2020 86807 86807
18% = 18% x
479228.5 528836
(B)Total Asset Turnover Ratio x (C)Equity Multiplier Ratio
Total Revenue Average Total Asset
x
Average Total Asset Average Equity
701076 828452
x
828452 585565
642805 730595.5
x
730595.5 497961.5
526823 655213.5
x
655213.5 458476.5
528836 661522.5
x
661522.5 479228.5