Comparative Statement Balance Sheet

Note Absolute Percentage

Particulars No. 2022 2023 change Change
1. Equity and Liabilities:
1. Shareholder's Funds:
a) Share Capital:
i) Equity Share capital 2103 2074 29 1.37
ii) Other Equity 67203 65671 -1532 -2.27
2. Non-Current Liabilities
a) Financial Liabilities 3904 4870 966 24.74
b) Deferred tax liabilities 841 866 25 2.97
c) Other non-current liabilities 360 414 54 15
3.Current liabilities
a) Lease liabilities 558 713 155 27.77
b) Trade Payables 2669 2426 -243 -9.1
c) Other Financial liabilities 11269 12697 1428 12.67
d) Other current liabilites 7381 7609 228 3.08
e) Provision 920 1163 243 26.41
f) Income tax Liabilities(net) 2179 2834 655 30.05
Total 99387 101337 1950 1.96
2. Assets:
1. Non-Current Assets:
a)Property,Plant and equipment 11384 11656 272 2.38
b)Right of use assets 3311 3561 250 7.55
c)Capital work in progress 411 275 136 33.09
d)Intangible Asset 211 211 0 0
e)Other intangible Asset 32 3 -29 -90.62
f)Financial Asset
i)Investment 22869 23686 817 3.57
ii)Loans 34 39 -5 -14.7
iii)Other Financial Assets 727 1341 614 84.45
g)Deferred tax Assets 970 779 -191 -19.69
h)Income tax assets 5585 5916 331 5.92
i)other non-current assets 1416 1788 372 26.27
2. Current Assets
a) Investments 5467 4476 -991 -18.12
b) Trade Receivables 18966 20773 1807 9.52
c) Cash and Cash Equivalents 12270 6534 -5736 -46.74
d) Loans 219 291 72 32.87
e) Other Financial Assets 6580 9088 2508 38.11
f) Other Current Assets 8935 10920 1985 22.21
Total 99387 101337 1950 1.96
 Common Size Balance Sheet
Note 2022 2023 % of 31 % of 31
Particulars No. march 2022 march 2023

1. Equity and Liabilities:

1. Shareholder's Funds:
a) Share Capital:
i) Equity Share capital 2103 2074 2.12 2.05
ii) Other Equity 67203 65671 67.68 64.78
2. Non-Current Liabilities
a) Financial Liabilities 3904 4870 3.93 4.81
b) Deferred tax liabilities 841 866 0.85 0.85
c) Other non-current liabilities 360 414 0.36 0.41
3.Current liabilities
a) Lease liabilities 558 713 0.56 0.7
b) Trade Payables 2669 2426 2.69 2.39
c) Other Financial liabilities 11269 12697 11.33 12.54
d) Other current liabilites 7381 7609 7.43 7.51
e) Provision 920 1163 0.93 1.15
f) Income tax Liabilities(net) 2179 2834 2.13 2.8
Total 99387 101337 100.00% 100.00%
2. Assets:
1. Non-Current Assets:
a)Property,Plant and equipment 11384 11656 11.46 11.52
b)Right of use assets 3311 3561 3.33 3.51
c)Capital work in progress 411 275 0.41 0.28
d)Intangible Asset 211 211 0.21 0.21
e)Other intangible Asset 32 3 0.03 0.01
f)Financial Asset
i)Investment 22869 23686 23.01 23.39
ii)Loans 34 39 0.03 0.04
iii)Other Financial Assets 727 1341 0.79 1.32
g)Deferred tax Assets 970 779 0.98 0.77
h)Income tax assets 5585 5916 5.62 5.89
i)other non-current assets 1416 1788 1.42 1.77
2. Current Assets
a) Investments 5467 4476 5.5 4.42
b) Trade Receivables 18966 20773 19.1 20.5
c) Cash and Cash Equivalents 12270 6534 12.35 6.45
d) Loans 219 291 0.22 0.29
e) Other Financial Assets 6580 9088 6.62 8.96
f) Other Current Assets 8935 10920 8.99 10.77
Total 99387 101337 100.00% 100.00%
 Comparative Statement Profit and Loss

Note 2022 2023 Absolute Percentage

Particulars no. Change Change
1. Revenue From Operation 103940 124014 20074 19.31
2. Other Income 3224 3859 635 19.7
3. Total Income (1+2) 107164 127873 20709 19.32
4. Expense:---
(a) Employee benefit expense 51664 62764 11100 21.48
(b) Cost of technical and sub contractor 16298 19096 2798 17.17
(c) Travel Expenses 731 1227 496 67.85
(d) Cost of software packages and others 2985 5214 229 74.67
(e) Communication Expenses 433 502 69 15.94
(f) Consultancy and professional charges 1511 1236 -275 18.2
(g) Depreciation and amortization charges 2429 2753 324 13.34
(h) Finance Cost 128 157 29 22.66
(i) Other Expese 2490 3281 791 31.77
Total Expeses 78669 96230 17561 22.32
5. Profit before tax (3-4) 28495 31643 3148 11.05
6. Less: Tax Expense
(a) Current Tax 8167 6960 -1207 14.78
(b) Deferred Tax 208 300 92 44.23
7. Profit after Tax (5-6) 23286 21235 -2051 8.81
 Common Size Profit and Loss

Note 2022 2023 % of 31 % of 31

Particulars no. march 2022 march 2023

1. Revenue From Operation 103940 124014 100 100

2. Other Income 3224 3859 3.1 3.11
3. Total Income (1+2) 107164 127873 103.09 103
4. Expense:---
(a) Employee benefit expense 51664 62764 49.7 50.6
(b) Cost of technical and sub contractor 16298 19096 15.66 15.39
(c) Travel Expenses 731 1227 0.7 0.99
(d) Cost of software packages and others 2985 5214 2.87 4.2
(e) Communication Expenses 433 502 0.42 0.4
(f) Consultancy and professional charges 1511 1236 1.45 1
(g) Depreciation and amortization charges 2429 2753 2.34 2.22
(h) Finance Cost 128 157 0.12 0.13
(i) Other Expese 2490 3281 2.39 2.65
Total Expeses 78669 96230 75.64 77.6
5. Profit before tax (3-4) 28495 31643 27.41 25.52
6. Less: Tax Expense
(a) Current Tax 8167 6960 7.85 5.61
(b) Deferred Tax 208 300 0.2 0.24
7. Profit after Tax (5-6) 23286 21235 22.41 17.12