<br>

AccoUNTANC|Y

PROJECT

FlLE
<br>

Catiicafe B4 Guiode
This is to Coty
Cotig that Priyansh
Jain a 12th Comn Hce? has
cornpleted his project yle unde
my gudan ce.
He has taken þrobe cOMe and
Shown utmoat sinceity In Comhicting
this pry et.
C cotiy that this project ds uhto
my epectotions an
9uidclin o iB2 ued by the cBsE.
Mo. Suchito Dwlvedi
CSubject deach e)
Br. Som aþika
[Link] maam)
Cxt eunal
(signatne)
<br>

Aknowlemen
ecpreas my
C would ike to special
thanks 9ratitude to my teache
ms. Suchita Dwivedi ma'am well
mra. Bi. Sampika
me this gald n
ma'am who gawe
OFportunity to do this wonduy ut
þroj ect a) Accountany which haped
ne in doing a lot o reseanch and
Came to know about go many
thing. 2 am Tally thantyul to thm.
Secondly, 2 would also ike to
my
thank panent and yri ends who
helped me a dot in gin alising this
þroj ect within the dimitd mt yranc
<br>

Specigic
Project
Ratio Analysis
Cash-How Staternent

ipro Livaied
Subrnitted to) (Subnltted by
(MTS. Bri. Sarnapika) Priyansh
(Maam Jan
<br>

Topic Date

YOCLACon
Oipm imitrd IA a ginhal inyaTmation
tchnalgy consulthng and omtsowncinag
inancial etail
dzanshotatonmanyoas
and utllities
health caM
telccom
and meiaa CHUicCA The comhany als0
Ahsineah atechanlogy
monagcment, ifeahn4
pmduct inzastrucAne monagemnt ,tstna,
hmduct ehgintniag
eHLce
The Company the intáxattd
buaineA l and bncas aiuhon
Aaia The compnAya htadquotnzd n
Bang loDndia.
<br>

Introduction

Wipro
<br>

Contcnt3
Wibro td
A
Datoducion
AsHiatoy
ACompa froile
Balance shcct
Stoatr ment

Accounting Ratioa
Rotto
Quick Ratio
Salu ency otio
eguty Ratio
fnprietn Ratin
>
To
talABBt to deb+ Ratio
Actiuity Ratio
loprkin4 cahital tusnDVH Ratio
lnycntn tunnoveH Ratio.
fanitabiMty Ratio
Ratio
aotingpmit
instmeat
Nt þoít Ratto
A
Menning
Statement
Ribnor hu
<br>

wipro
<br>

Topic Date

Company aas incozpoxatad R9 Octoben

LA54 in Amalhen maharoshto hy mobama
Prmi aA Westen India Product Latt
abheuiottd cto
Initiaiy
nd teined oila I8 Amalh titiah
indin undeH the tradename kiapn
SunlnueH and camel
Tn l996, oti Mohamed þaemi death bia

choiman at thes Dining the

to n) Obhortunitie in the and T

omhutnindusty 0hicthwa at on a

nOAcenttagr in nia at the time

th
westenn thdia uea etab
Changcoymm pxncus td
þaracucti Ltd. to wihm
Tn o82 the ame changea again,

imtttd
<br>

HIStaRY

wipro
WiPRO
Applying Thought

.
NEW OLD
<br>

BalanceSheo
Balance Sheet
s
(t in mitlions, 4vcopt nhare end git snàre data, untes otnew sáe taid
ADT
Notes Maroh 31, Z023 March 31.2022
ASSETS
Non-current asse ts
Property. ant andequipment 73.803 65,1 67
Rgnt-of-Lse assets 5 8,535 B699
Capital n ork-in-prOgress 6.038 15.845
Sonwill 4,604 4,604
int angible assets 7 1,305 1,907
Financial assets
Investents 193,728 165,572
Darivatve assets 20
O:erfinancial assets 11 3,819 3,183
Detred tax assets (net) 21 688 533
Non-currentta AsserS (net) 11,487 .747
Otherrcncurrent assets 13 9.308 10.838
Total non-current assets 313,298 286,106
Curent assets
Invento es 12 913 875
Finane al assets
Inve stmants 292,128 240,737
Cerivative assets 20 1,596 2.995
Traderettwables 9 99.61 92,954
Urbilleg receivatles 33.115 35.127
Loars to subsid ariss 12,326 19,130
ash and cashequivalents 10 45.270 2B.981
Otrer financia! a ssers 11 6,049 39,431
Curent tax @ssets (net) 2.096 529
Coractassets 16.38 13.979
Othecurtent a3sets 13 25,304 22,99%
Totalcurrent a ssets 539,778 517,722
TOTAL ASSETS 853,076 803,828
EQUITY AND LIABILITIES
EOUITY
Equity share capit al
14 10.978 10,964
Otner eguity 816.647 532.543
TOTAL EQUITY 627,623 543,507
LIABIUTIES
Non-current liablitles
Financa! bablities
Eotrcings 15 57

Lease babitits 6. 15 7,753 .99

Deiatv4 bablitie 2C 68
Other finAncia! la bbties 17
<br>

Boad-C
Boavd
Chainman Gmcutiu&
Dicctors

Designations
o1 ThicriA Delohote
Un dmanaq naDnctor
02A2t 3GoLLndochavinon
Chaak man
OTuSi, NaidiNnaCsdrDctDR
D61reenaaVittal ndebndrt Dieo
sotoalakadependent Dibrto

ToMshainmas
<br>

Board of Directors

Thietspute
[Link]

Farira upuie
krt t

earaital
eti

Pat LEnna
<br>

Statement of Profit and Loss

Yearondoc Yoor ende d
Notes March 2023 March 31, 2022

Items that wil be reclasilled to profit or loss:

ntcharg"inte value of option conttacts cdes gnatedas cashtiow hedges 2C [35) 193

CrafrSiC value of eptioncortracts Uesignated as cash fow hedges (273) (120)

let ctange in farvalu cfforwarct cortracts desugnated as casn tlohodges 20 (3,193) (303)
Netchange in fairvalue of investmentin debt inetrumerts mgasured at fair value
througis 0C (3,4|)) (1,944)
Ir:cemet x relatingto items that will be reclassified to profitor to ss 1 1,100 712

Total other comprehenslve Income /(loss) forthe year, net of taxes (6,008) (1,497)

Tatal comprehenslve Income for the year 85,669 119,286

Earnings per equity share 28

(Equity shares of pr value 22 cach
Basic 16,75 22.20
10.72 22.14

Weighted average number of equity shares used in computing carnlngs

per eguity share
5.477,466,573 5, 466,705,840
5,488,991.175 5,492.093,39
<br>

STatenenq
Statement of Profit and Loss
{tin mabgors,ocectenarsard psr rae gata, unsss *norata satu
Yoarcnc
Notes Mareh 312023 Mareh 31, 2022
INCOME
Revénue fruinoperatigns 595.74
22
income
23.542 47081
TotalIncome 642,805
701,076

EXPENSES
Purctses of stoch-ir-trade 3.7E: 4898
Chnges n inentcriesotfinished gcocs and atochin-trede 24 (35)
Enetos it beefits expanse 25 372.016 315,424
Fnarce C31s 26 6.259 3674
Dècrec-at on, amotis ation
53roand imDerment exponsa
d
16.921 l4 857
Sut-ronttactig and technica! fees 120,407 109.777
Facilt eponses 3,737 7,298
Softhae licerse erper se tor nterraluse 2 15C59 10,241
7r3ve. 11.522 5976
Comtcation 8.723 3.729
Legal and professi0nalcharees 7456 9,836
Market ne andbrand [Link] 2,49 1,624
Other eperses 27,38 11,015 2.93
Total expenses 578,387 490,163

Profit before tax 122,689 152,642

Taxexpense
Curtet tax 21 27405 31,941
21
DAfarted tox 3.517 (G52
Totaltax expense 30.922 31,289
Profit for the year 91,767 121,353

0ther comprehonslveincome (0ci), net oftaxeo

Items that wilt not be reclassifi ed to profit or loss:

[Link] the d:tred be netit pians,net 25 (12)
tchagntaralva of irvs trretin egutyirstuments mgasuted at fair vatue
tcoug C
20 (10
tngore tos to;at [Link] tngt be reciassited to profit or loss
<br>

Balance Sheet

ANt As at
Notes March 31
2023 ktarch 31, 2022
18
Duferted tax lroDiitns inet) 21 2,531
on-eurrent tax liabities fnet) 19,740 16,052
Oti non•çurrentlaoditias 19 6,379 4,945
Total non-current llabllitles 37,026 28,584
Current lablitles
Einanco:labiit0s
Eutrowirngs 15 51,907 76,734
Lease tuatthtes 5, 15 4,029 4,311
Cerivative labities 20 2,823 5A5
It ade pay ables
(a! Total cutstandng dues of mico enterpr is esand small enterpr iseg 16 1.145 1,117
Is) Tctal cutstanding dues of creditors other than micro enter prises and smal!
rte uSes 51,957 45,734
Otner fararcial abiities 17 21,920 51,171
Cunttact ttes 19,032 21.095
Cu tent iiab lities 19 8,776
1Ons 1B 13,520 13.E83
13.559 8,338
Total current liablllties 188,428 231,737
TOTALLIABILITIES 225,453 260,321
TOTAL EOUITY AND LIABILITIES 853,076 803,828
<br>

[Link]

Ratio

Rotlos Dcbt Proprietary

Ratlo

LevernE

Equity Ratlo
Debt

Assets

Ratios Turnovcr

DebtorS
Turnover Rotlo
Ratio
Fixcd

Rtis

Activity
Assets
Turnover
Inventory
Turnover
Ratio
Ratos Rato
Total
Accounting

piAccountng

Praofit on
Copltal

Ratlo Raturn

Ratio Net

BTYpes Profitability

Ratlo
Profit Operating

Ratlo Expense

Gross

uick Ratlo

Rrtios
Ratio

iquidity
Cash

Current

Ratio
<br>

Date

The þaniect 18 to nQuae the inania

data the companuwipm limttd
-lity and liauidity theomny
on the basi

the comsany uit be able to meet

short-um yinancial obligatians.

ohethen the Cbmhany bas

To
stdy do
peyoTnta betty than byor nd
ohethet theCampanya busina
<br>

Wipro
<br>

Topic.
Date.

ACommenta Thene has been asight

decreoe in the CLuAeNt Ratiobut
stuibettn and well aboue ideal
Taio L6-hRo

*Uuick Ratioe
The. quick Ratio cs an indicoion sf
companhnrt tnmiudity
hoaition and
abliky to met ita shfttum
ahligatiana oith ita moat iud ascta
Quick Cinncnt ARR cts- Inuenton
Ratio Cunent iablities
3)8t nanch R023
6,R0 75R-L334
R,30,040 3, 08,3R9

.Commenta Quick Ratio ix highu than

the accehttd the
R022-R3 but &lightij loue than that
<br>

Topic.

Liauidiy Ratio aHetho&e

which comhuttd theuauate
thecaacity gthe cnti to mect

wscs
Commony liguidity Yatin& aHc

k
io wd Ratio ox Quick Ratio

3k CuH ent Ratio

to
comhanyabilty
-genennt enough cashn
hay
deht once beromcue
meosLMC
a a
the
yinan cial health comhoay

Cunnent Ratio aunn

et AB&eta
Gunneat inhities.
310t 3181 Manch R023
manchR02R
60 52
230, 640 3, D8,3 29
R.013
<br>

Topic Date : **e4oe

Rotio. Analyaia tchninue yinancinl

state menti Anayaie Ît
iA
nidcy
tn intnp t quantitaie
rlatinnship behueen too Vaiable a
the
yinaheial stattment
The tum accogntino Tatio i utd do
daibe
e'at betorei
aig nizicant relatianahih
jagunesshoMn in
ushich.
o

balance sheet in Statment

Emyit and DAA, n
control yatkmor in ony hant th
acesunting oganantin
A
yinancial atis"hatihes ton nr mor
pires nDnttaHy data and pTAtats
thern i thc m a peçentage,
pmþahon, ar' in relation to a
haind
<br>

Topic Dale *

Comntnta The Roin

R3 iAloen than the idéal ratio mhicth
m

cansto unac CLHe hendeLs and ccdogs

-and the cntahik geting bcnyit a zadiy

Tatal ABAct to Deht Ratin

a
Total nAct toceht zatio deuenage là
Totin that deyins the tntal amount aj dcbt
Tdative to oxšets ouned by
a company
MAhuHe the Saety mangS Oualable to

Totol Aza ct toâtht Ratio Totol ARaca

Dbt
3)3t manet 023
3i344601 JO75,054
1, 1R,18O

= || 45 =9.5R3 1

- The aAbe ta stn oHa

Commenta total debt

thtse iA hinhtun Raycty to the lend

<br>

Topic Date

Long tenm boDing

teua hDuiajons
-Debt to equtytianaTotal" sbanthaid
Ratio Eguit es
3)8t MoHch, 2022
T460
S8Y,593 6,54, 5 Y5
=
13

ay
Commenta obt tp_cqwy zatin 2i1
coAidHcd
Lou)dt to otio mcanstbot
the cntwpri isdapending
shancholdtza nd than ctnnal cquties

KPoprictoy Rotio"
nprietnyens Ratin the hmþorior
shan hold coitty to tadal'asacta,
h catimat
a
the amount capitálizotion cunently

fnjriety Rotio Eauity

Total AB8ets
313t manc R02R
5,54593. 559, 233
8,3), H34 817. 0 63
0.6.9+
<br>

Topic, Date

Saueny Ratto-e thoe Tatiowhich

wiu be
shows
able
whttheî fVatoit:e
tnokiToniAGoinancial
obligatiosjoAKaCt ahitica

Rata

atyARdtio
The dabt tn oi et
to eWauatec cDmþaas yinancial
leuenage and colculatd h dividing
a
comþany'a total Labllitie by it
Shanehnldei equty
<br>

Topie Date:

Pmitaky
-cial metiA
Ratios aHe a class a yànan
thot ane ukcd tn &AS
as
o
tusincssa abllity tn gnmatt cancinga
Tlatiue to ita icnut ap loting Cotz
balonce sheet asettx ShaHebold exs
dm aing data yMm
-Sheljie haint in time
-
Haportant pitahility Ratio an

inýotnent
* Net pait Ratin,
Ratio
* Oheuatig Pnjit
eloianhetcen onet Saleh

Ohasating Pyt apnaing

Rtwtn
it
0m opnatio
<br>

Comments -
Highthe Rathothe
cuHHent yeat
attreá which
Showhe zking capita

*
Lnvcntory TunnDven Rotio
TuwentDy tunDyCH Tatio iA a yinaDciol
Kaio ahotoing how many mes a cDmh
zang; has old
duing agiuen peniod

Cnuento Alet Sales

Auenage
Ratio lnueaty
8)Bt mahch R0R3
436,025 4R3 205
4884 239+

-
Commnts Highn the Rati, the
bet it is at mnch highen in thc
Ment ThtheyoN t
lhdicat
inwenioia
<br>

An a
actiuity zatin atyhe yinancial
meticthat indicats hon icienty
on
IR doueHaging the aats
balance shect, to gehcaat YWenues
and cash
Dmportant Actiuity Ratho

*
*
WDking abital tunnou Ratio
Tnun toy TUHnDUrM Ratio
* Working Capital tunoun Ratio

WaTking capital tunnnuH xatio i the

Tatioktucen the net runue ond
indicate how Hectiuely
the auakable unda
n
pmduchon.
Ruenue om ahtaaioa
Workinq Capital
tunnoy Ratio. wnrkingCapita
3)8t anch 0RR 3)8t manch R0R3
6.19 43D 3, 1R, 4?3
,93, J 46
R.52 tme
<br>

CASH FLOW
STATEMENT
<br>

Topic,
Date

Comments impDVed
Tctmn on laueatment has
shich indicate that capital caployed
is being Lsed yicintly
NiPrag toRatio.
The nt e

31+ m
on ch A023
97,713+6
6 |0, 32 6|943D

Commenta -The Taio iR

highot
which showh impVeDnt inthu.
Y
RhinaCentirg Doslgn-30
the
<br>

Topie

3)8t Manch, R02 3)8t manch 03

L05. 30 1R3, Q53*t60
6, t0,R3R 6 943b
19. 26

BComroent Rati ia hightt in 2022

R3. Thia shoDÀ ì[Link]'
in tht
optnational icichcy athe ontapiB
Refun On nicatment
Retunn on inwes tment i a
þoyomancEE
meauMe uséc to euauatt the jiciena
Ptahilthe
CompiHe
e

ìnueatmnt
Prnyitibant Int
RetuHn onutstment_tas ivdenda y
t
Ratio Capital employed

e3t Manch,RDRR

RR51 t6
6 SD66 6O1394
= ?,YD
<br>

Cashfb
Statement of Cash Flows
Sfatercnt
(t inmluons, except share and parsar data, uniess otheraise statea
For the yearendod For the year ended
5
Marchs1,2023 March 31, 2022

Cash flows from operating actlvitles

Profit for theysar 91.767 121.353
Adjustments to reconcile profit for the year to net cash generated from operating actlvitles
Gain on sale of property. plan: and equpment, net (GE) (129)
Depreciaticn, amortisaton ard impairmernt oxponse 15921 14,857
Unrealised exchange (gair) loss, exchange (gain)/loss on borrowings and lcans to
Subsidiaries (2.,222) (693)
Share-based compensation expense 3.199 4,1 10
Incometax expense 30,922 31,289
Finance and cther inccrne, ner of fnance costs (13.602) (39,390)
Diminuton in the value of non-current investments 5.064
Changes in operating assets and liabilties, net of effects from acquisitions
Trado recoivables (6.663) (9,413)
[Link] tecevatles and conitractassets (375) (22.473)

Inventor:es (39 35
Other AsGets 7.156 (9,922)
Trade oyablos, other liabititics and provisions 4,756 715
Contract [Link] (2.063) 3,032
Cash generated from operating actlvities before taxes 133,719 93,301
Encome taxespd. net (21.603) (20.696)
Net cash generated from operating actlvities 111,916 72,405
Cash flows from investing activities
Payment far purchase of property. plant and equipment (12,179) (15,855)
Proceeds tram disp0sal of property. plant and equipmant 299 359
Payret for purchase of investments (779.560) (1.00€.00E)

Proceods from sato of invagtments 725.225 939,410

PiKeds frcm/ipay ment into) interim dividend account 2?41 (27,413

irvestment in sucsid afes (33,193) (31,405)

Prgceeds trorn repayrnent of loan ty subsdiaries A 443 24,390

Loans to subsidiaries (180}

Intetest receivad 14,130 12.077

Diidendreceved 1,817 28.3 39
<br>

Examale i
9cods

Inue ting Aciuitiea i

Tnuestina o
and diapnl ng -toum oAete
and othen inustment mA ineuded in
Eoca6e

Iancin Actiuitics t
finoncing actiuktica ane the actiuities.
which ulth jn changch in size and
compoxition Ses in Changa tht
ownea'Acopital and bioounlha n th
CntuibHe [Link]'aDuhu'
Eacamhle
shane0Y otheH
similak natuménta

shan and pyeichce shants

<br>

Cast tlaLt

Cash flow statcm cnt a statement that

shouss the cash ylas tt nylo
Outylouw a coAt andeoiualenti
cash
duuing fhat accountingþeod ymm
-aheanginusting aad yinancing
actiuitie.
Whdei thene hrads
Showinq cash ylowA

actiuities
Cash flow ynm yinancing aciuiics.
K
Obenaing Aciuites
opanating- actuitis ant the pincihal
a aDd
YeventIe aetiuities theOMechtHþMRe
the othtM actiuities thot not inuest
sing ane inancing actiuitie
<br>

hscprjtcts. com
ww .
Www. [Link]
Pintu Cst. com

nyosiB. Com.

- W .
oipo Ltd. com
Copital [Link]
NCERT BoD k
CAceount)
TS Grenal CUaume
-3)
[Link]. com
<br>

Statement of Cash Flows

FodLne yE Fartheyear ened

March03 Mareha1, 2c:2

shfows from finarzing activltles

12

11-750

3.377

27:9
st cashgnerates fraviused in) financingactvities (68,03S) 4,47
et ctcrea:e in cash andcash ecutvalents during the year .7: 5.7=

sh ni cL sh equivalents et the end e

the year (Note 10) 45,270 23.981