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  • Solvedcbseclass12accountancyfullprojectcomprehensiveprojectratioanalysisandcashflowstatementswithcon 141103130050 Conversion Gate02 PDF

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    Solvedcbseclass12accountancyfullprojectcomprehensiveprojectratioanalysisandcashflowstatementswithcon 141103130050 Conversion Gate02 PDF

    Diunggah oleh

    Natasha Pandey

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    © All Rights Reserved
    Unduh sebagai PDF atau baca online dari Scribd
    Tandai sebagai konten tidak pantas
    dari 50
    NAME OF THE SCHOOL NAME OF THE STUDENT CLASS CBSE ROLL NO. ACADEMIC YEAR TEACHER IN CHARGE + SHARJAH INDIAN SCHOOL 2 DANK. JOHN 2 XILE 2 2012-2018 + MRS. ASHA R. NAIR siiarjalt indian Seheol P.O. Bo 124, Tel. 5671866, Fax. 5675166 il : mail@sissharjah.com AISSC (Class XII) Practical Examination in ACCOUNTANCY 2012-2013 CERTIFICATE Certified that the entries in this project file is the bona fide work of Master: Dan _KARIVANAMPIKAYIL JOHN Grade: XIL& Roll No: Completed during the Academic Year 2012-2013 Teacher in Charge This project file was submitted for the AISSC (Class XII) Practical Examination in Accountancy conducted on Ue 2. (ace 8 Signature of the inet Bac (oe Gof where, Examiner ACKNOWLEDGEMENT D haue taken efforts in this: project: Haweuer, it would not have beon passible without the kind support and help of many individuals and organizations: 2 would like to extend muy sincew thanks ta all of them. 2 thank my God fov providing me with eveything that 2 required in completing this project D am highly indebted ta the Teacher in Charge Mas. Asha R. Nair for her guidance and constant supewision as well as fov providing necessauy infoumation wegarding the project & alsa for hev suppart in campleting the project. 2 wauldihe ta express: my quatitude towards nuy parents: for iv kind co-operation and encouragement which helped Sa me in the completion of this project. Dw would like ta express: my special gratitude and thanks: ta Hey ease Lee eg me such time: and attention. My ike and appreciations alsa ga to my classmates: in the project and ta the people who have willingly helped me aut with theiv abilitios. Contents PROJECT - 1 e Journal Entries e Ledger Accounts ¢ Trial Balance ¢ Trading and Profit & Loss Account ¢ Balance Sheet ° Ratios” ea © vo PROJECT - 2 > Specific Project «> RATIO ANALYSIS ¢ Ratio Analysis of Tarmac Limited ¢ Ratio Analysis of Joerex Limited + CASH FLOW STATEMENTS ¢ Cash Flow Statement of Infosys Limited © Cash Flow Statement of Wipro Limited | PROJECT - 1 RAMA’S CYBER CAFE Mr. Rama decided to commence a computer business in a building which was constructed at a cost of ¢ 1,00,000 and contributed a further sum of ¢ 2,50,000. He wanted to start with 10 computers. He went on to HDFC bank and put up his proposal and managed to get a loan to the extend of his 75 percent of the cost of the computers 74, 00,000 with printers. It was agreed that the loan will be repaid in three annual instalments as follows: " Atthe end offirst year = Rs. 1,00,000 + 30,000 interest " At the end of the 24 year =Rs. 1,00,000 + 20,000 interest * Atthe end of the3rd year =Rs. 1,10,000 (Rs. 1,00,000 + 10,000 interest) He started business on 1* April 1999. On the same date he deposited 2, 40,000 in the bank. He gave ¢1, 00,000 to computer company as 25% of the value of computers purchased and 3,00,000 out of bank Joan availed. He deposited 1,000 for the electrical connection with the Electricity Board and also deposited of | ¢ 1, 00,000 with VSNETor the telephone Internet connection. He got the computer cafe furnished by paying ¢25,000 and also spent ¢4520 in getting pamphlet printed and distributed. _Alrpayments were to be made by cheques and all the receipts were in cash to be deposited in the bank on the same day. At the end of the year, their results showed the following: Revenue from fees received from students of computer class 2,80,000 Revenue on account of internet facility 1,20,000 Revenue from sale of computer stationery 98,000 Purchases of computer stationery like floppy discs, CDs etc. 55,000 Telephone charges 34,000 Petty expenses 12,000 ‘Ainment expenses 10,000 iscellaneous expenses 10,000 Wages paid to servant 6,000 He withdrew +6,000 by cheque each month for their personal expenses. He paid the bank loan regularly. Mr. Rama decided to commence a computer business in a building which was constructed at a cost of ¢ 1,00,000 and contributed a further sum of ¢2,50,000, He wanted to start with 10 computers. He went on to HDFC bank and put up his proposal and managed to get a loan to the extend of his 75 percent of the cost of the computers ¢ 4, 00,000 with printers. It was agreed that the loan will be repaid in three annual instalments as follows = At the end of first year = Rs. 1,00,000 + 30,000 interest * At the end of the 2" year =Rs. 1,00,000 + 20.000 interest * At the end of the3rd year =Rs. 1,10,000 (Rs. 1.00.000 + 10,000 terest) He started business on 1 April 1999. On the same date he deposited +2, 40,000 in the bank He gave ¢1, 00,000 to computer company as 25% of the value of computers purchased and ¢3.00,000 out of bank Joan availed. He deposited 1.000 for the electrical connection with the Electricity Board and also deposited of <1, 00.000 with VSNL for the telephone Internet connection. He got the computer cafe furnished by paying ¢25,000 and also spent <4.520 in getting pamphlets printed and distributed All payments were to be made by cheques and all the receipts were in cash to be deposited in the bank on the same day, At the end of the year, their results showed the following: = Revenue from fees received from students of computer class 2,80,000 = Revenue on account of internet facility 1,20,000 = Revenue from sale of computer stationery 98,000 * Purchases of computer stationery like floppy dises. CDs etc 55,000 * Telephone charges 34,000 = Petty expenses 12,000 Entertainment expenses 10,000 Miscellaneous expenses 10,000 Wages paid to servant 6,000 He withdrew <6,000 by cheque each month for their personal expenses. He paid the bank loan regularly Required Journalise the above transactions. Post them into the ledger and prepare trial balance. Prepare Profit & Loss A/c and Balance Sheet after taking into account that electricity charges of ¢1, 24,000 is yet to be paid Charge depreciation at the rate of 25% on computers. 10% on furniture and 5% on buildings Calculate profitability ratios and comment on the efficiency of the business if the net profit ratio and gross profit in similar type of business concerns are-20% and 50% respectively Mr, Rama wants to-¢Xpand his business. He approached the bank for further loa Compare the ratios that the banker will require before grariting the loan.(current ratio, quick ratio and debt equit aie — huswar é Rananer ' sae aes AP OREID OA! se acres yp r Du lew @) | bn 258, 000. | | Ppt lui Ac | Building Ne Dn | a) Capital Nc (ha Cofal insbed i Ame aes Dy Aup,000 Zyv,000 |) Cfon toa taken HDFC bowk) le Ak pane ea _ To Bank Ak fn woquter purulrowing fain @ 100,000 Fur oor sihouner aud the balance out 6f loam taken) Elucaiily Board Al NSNL AIC TD Bavk At fon simiy depth with Cucenii Road aud VSNL) 100,d00 (Fon cok fumed Advertinneat Ne Th Bouk At (for Cau wd fa advertioranty SER alr ened el pets | | Bawk At n| TW Revenue frm fees aaad Soles Ni (Fon total weer oecieved, 2, 2 280,004 ¥40,000 + & 45000) ~ Pa eae ee | oat Purchases Bomk evanpuaion Stabioveuy puriroueds (Teepe Ch NG Pawy Enpuwe NC {12,00 |Ewtentcuanacnt Erpeaner Wi |10,000 MibaManents Expenses Nt /10,000 | I TD Bamk (fon Noviom enpenue poud) Daawing Neo m A Bank ic (fn gmomnt withdrawn fa He we) “Iviout om Bowe laa Nc | TW Bank aor Alc (fon “watowt ov bank wow due) Monel 31) Bawik oom Alc ! TW Bonk Alc (fon fit inctamment of bank loan pac) Mantes Depreciagicr Alc To Comput Alc | To Funndwu Nc | tp Buitdw Klc (fon eats ae eee ea a pad [(Manch 31 Cudmidity ¢ fats. Alt Dn i ~ na 430,000 | 124, 000) | neMa. eae Ts Capital Ak | th: R00 To Bolom bd | Ff Rama, an Lig $F] Re, | Doe (2og009 199 By Bank Ak Sy Balanne Id 250,01 10,000) | ty 20m By Balan bd Fl” Rs. Buiteing A/c Date | Hoo cd0 33-20 By Depreciadion Sit - By Batowce cld core _Beegsi at) By Cosy 350,000 4-4 000 By Balance a oar per te ela ts po | Rovkindors [tel hs usar a Us ¥999) TO Cov, AK ‘auo.000| 41993] BY Cow Ak 4,00 00 4a (999) Bawa Wawa Nie seme samo] By Bludsuaiy brand NC | 1000 | Bi-B-mr0 To Revere Apvany Feet [ar-3-2000] By VSNL Ak J,00,000 javnd Sots Nc 8 Oy Fuwitare Rintaowy | 25,000 | | | ee ree By Advertisomant Ak] | yso0 | | | es rece By Purelrases NO || 84,000 j ly. 2-208 Tenplane Eup Ne | 34,0d0 3y- 3. 2008By Enpomes Ni | | 2,000 5 “tooo By Es fertolumnent be | [OOO 2 sawiby ae “19000 | 13.5. t00 By ¥ | S000 | | 21-5: tae/By oink ie 44,000 | | * 21-3-2p0 By Bak haa Ak | 130,000] | 4.2008 by Balance cid 148500 = 10,38,08 10,3%,000} | 8 ry Joo To Balance b/d IN§e00 | ape a Bits a A Bank boaw Alc date fanticalany Te, Rs Daw 5l-3.200) TO ae 130,004 144 By fauk Nk 1-3-2009, To ce eld fe,on 33 oo By Iutout ou Bank woo AK 30000 | | 330.08 | 200) By Batawce b/d _Powtieatars s forties To Bam “Re si-52me] By Depreciation NC 312-000} Balance Cid To Balance byd Poonticusrary, , Bomk Alc AYSNL Alc : se] Re _ | To Bank A [100,000 31+ 3-2t 1,00,000) | To Balawee byd 100000 Furwilaine ound Fintuous Ak | Ponwewsax ae] RS | Doe Pooweutarvs [to Bank Nk 25,000 om By Depreciation Nc [31-3-200 By Balawwe cid [28,000 fargo} | Adventisenuens t Ne ae Ks [Dok Ponkicalow Ht To Bank Mc 4600 [31-2200 By Profit ¢.losrNk Gmc! } ea Revenue Fun Fee amd Sams Ke [Dore Pocvbiautoou Te Rs [Date | “Pooineutoens Trl RS [pr320e! To Thading Ne “bmp 34e By Bam No “tsi | fat Hurts DE Foor | Poovticwae fap} & | dom | Par Pest) To bow Nc _ | s,000)3 sal By Tnadings Ne | | _Teghone Chaya : You | Partials §—latr | ey [Bowe Postiowlaw — gr] he 31-3.2008 To Bak | “Nt yoo 33208 By Profit: & Luss Wc Nc | [2yo00. piesa he ina | Pal Bgoaeh Me Se Dole farticwdars tf | Re Onde | fetimiaw |r| Re | 31-3 ood] To Banat Al L 12000 3.2 By Profit Ros re | [teoo0 | . Evtentainnnant Expos M een Jax | Motiowtaw gr [ Rs [Date | Paticutons | [334000] To fami Ak oood [314-2015 By Farfit ( bass it | | Miscebiarznus Expowaed AIC [Dou Ponbiudars It) Rs ome | Pantin —F| & _| [estou fouk No [tooo [33:4 by Parfit ( boss Me _{teo00_| | | i a] & | cos} CAGE ORME dbl eae Pooviauars & | dab. Roorttutooy, To Bale Nic 1000 [33-200] By Balawve cid To Barone b/d H.00 __Fnlewt_ 04 Bak boa Me foovtiowtoow | ke | Dae Povticauan To Bak Wan Ak Boog [313200] By Profit & hows Mic EO ada 1 Depa GAA ea, Poatiqaars & —_ Aotiotarn To Computer Ae 1,00,000/3" 3-200] By Prot & Los! To fur Ne To Buikduig Ai Pooviowiont — [aE | i aK To Of Eucsiitycreyee| —|1.24,000 By Profit & boss Alc Puyooo Sh Euetniety Payable Ae ke fou | 24,000 31-5 2008 [FY 2009 Triat Palwue as evi Mocth 30" 2000 | & | Posture ‘ooo | Capua AX 4.000 | anak Wrowt Ak 176,500 | Euetriaty foyaber Ak 3,00, nop |Kevemue Grown fees & Sales Ak Eucrriuby Boond bk 100d | LAGNL Ak Lop000 | Funviao aud Fivtuous Alc ‘ee Advettit Nc 4500 fusions Nic | 65.000 | Telephone a Ak 34,000 Fatty Enpemes Nc | 12,000 ne Paes ie | (0,000) Wanceous Er Kk} 19,000) | wom Alc ies aaa | Drawings Alc | 32,000 | {uteut ou Rank Woon Alc | 30,000 | Deparuiatiewr Nc to1500) | Eucraiaty Changs Atc YRUODD | ! 147,000 Trading awd PEL Al Ane yon ewded Movie 31,2000 i Pasticwoou o1ps& | To Prcaser Alc 55,000 6,000 433,000) 448,000 To Advertiwent Alc 4500 | t Eluctoiciby Ale (424,000, To Teephene Cl Nc 34,000 | Th Petty Rotperner At | 12,000 |] To Grtotlaimment fapenes Alc 'go00) | Td Mle ar famle mnam Ne 10,000 To Depruciation Alc ‘30,000 F toputer |joa000 Bundi 5,000 humus & Fittings | 2600 | | TD Net Profit 1,050 oe Bolawee Sect ™ ow Man 34, 2000_ | VAyovv | | 360 mo} “Pyooo| 218000) Lps.o00 | 3,%3.0 ems: Daawoings Rs, | ¥O000 | Anew Cath iM Had Bok [lt 500 NSN Seventy Depesit) |{-00,000 | Furrtiaty Booed (Seuvsiity Rapes) | 1008 bernie i ae OL Frtunes Add: Net Rutt F,0400t Comuratcon of Profitability Kato 1 Grace rt Rao» Lose fk S x Nek Sauer Wh Ne Pawfit Ratio = Nee Prakir x1 Neb Note: Effie 190 = 424000, 1p) = 845‘ 4A, 000 DD * 105.000 x10 > 208'h 443,000 OF bust U quite Satifactony becouse rr pf Natio tind ass palit gato ane higher tam te viomas fa gwattor type sf / oo bamk Loan Kk ww see the Ruoaing gatos befine granting Hee toa : Cuovtemt Assets ) Covent Ratko = Cusneut Wi bwin Osyamisaua aleilt Hes toon + 46, S60 = 100,000 F 1,24, 000 Coun + Bom Ec yp Baa ha be Regi Re Yn Veeco Ahh, 00 Syst wiy Chick Kotte win be Some ov cmriant natin beaune Muon Ic neitlen Closing Stock mon prepaid empower KOT) Debt capidty Rao + Debr_ = 100,000 = Equily 3.43, 000 Obs The bamk, tmeline, woud great tre Woon, ay tne ara ane (AvDW' Abyte- a be PROJECT — 2 | RATIO ANALYSIS RATIO ANALYSIS OF | TARMAC LIMITED BALANCE SHEET OF TARMAC LIMITED AS ON 31 MARCH 2012 | PARTICULARS FIGURES FIGURES INRo | INFe (1000) (1000) | SOURCES OF FUNDS. Shareholder’s Fund | Share capital 5,00,00 Reserves and surplus 22,42,59 Loans | Secured ae 11,38,86 Unsecured -—~ 5.58.29 | 16,97,15 | DeferredTax Liability(Net) | Joa 05a TOTAL, = 40,35,07 ) | APPLICATION OF FUNDS Fixed Assets i: | Gross block | 18,41,58 | Less: depreciation 12.40.03 | Net block | 601,55 Capital work in progress | 9 6,16,84 | Investment 1,48,34 Current Assets, Loans and Advances | | Inventories | 21,4620 ‘oans and advances 53,98,08 Current Liabilities and Provisions | Current liabilities 18,16,17 Provisions 02 | 21,2819 Net Current Assets | 32,69,89 TOTAL [40.35.07 iar PROFIT AND LOSS ACCOUNT OF TARMAC ED FOR THE YEAR ENDED 3!" MARCH 2012 EXPENSE! Materials consumed Purchase of trading goods Payments to and provision for employees Manufacturing expenses Excise duty Other expenses Interest and finance charges Depreciation 1,10. Less: transfer to revaluation PROFIT BEFORE TAX PRIOR YEAR ADJUSTMENT(NET) PROVISION FOR TAXATION Current tax Deferred tax liability/(Assets) PROFIT AFTER TAX Balance brought forward from previous year Balance available for appropriation Appropriations: General reserve SurpleS/(loss) carried to B/S | Proposed dividend Tax on proposed dividend Basie earning per share(rupee) 89 93 PARTICULARS FIGURES IN Rss (1000) INCOME: Sales and operating earnings 73,9047 Other income 31,39 Variation in stock 53,99 74,75,85 | 1,09,96 72,00,99 2,74,86 25,71 | 119,50 | 8,13 171294 4 | | _1,72.98 88.30 - 75,00 9.61 1,72,98 3.46 | epee ae IT Wauiorty Ratios | Gomemt Raia Gout Rabin: Cunt Ase Cosme Waluatis + 5349 0¢ esau! 21 w 14 uy. Quitic Pisets “Gonnt hiablitio * 2b ot 30 so APR Qt ag 14 1. Debt Eau ay Rabi Debt Ravio x Total. hong tom dibt tay Total Shute Woldevs fund ICAI _: 04641 Qh S54 « Shonehokdons fund Total Assets +2242 49 | conan oe Oe S. Took Acces to Debt Rows | Totar Assets te Debt Rotio - Total Assets ! hovigtom Debts * M036 OF ..994-15 4 | (bIHIS TH_ACTIWTY RATIOS bo Stk Tumrover Ratio Stouc Tumover Rao = _ Cost of arcs sola Merge Shek + 2¢ 2302" = 4.204 C43 bio Tumoven Hip Debio “Tuorover Roti = Couch Sas Average Acoumts qucivabts * F18736 : 39 tim 146.156 1s Cuditors Tuowmiover Ratio | Gudaton's Tuovrover Ratio.net Cnedit Rarchase Aunage Gudiions = 2410 201. = hts 646 86 WN PRofiTaBiLrTy RATIOS ce fosfit. Kato = Lassi pa 100 455 WS 66-244 eereca™ p. Opuiating Rovio Cheaating Ratio : COas ‘fees Expumses y jo = 2433027 30.151 + 41-941, G84 624 Koo Neb Prusft: Ratio = Nuk Profit x 100 & Sales = ARRAY 9226 1. Hoge! 12 Rew Ov Investment Renova Ov Investivoat: Neff Copia employed +A 5 top 4,03 50} -X100 1 RATIO ANALYSIS OF JOEREX LIMITED BALANCE SHEET OF JOEREX LIMITED AS ON 3f MARCH 2012 PARTICULARS FIGURES | FIGURES IN Rs. | IN Rs (1000) ___ (1000) | SOURCES OF FUNDS Shareholder’s Fund | Share capital 5,00,00 Reserves and surplus | 19.14.91 | 24,14,91 Loans | Secured 17,23,12 | Unsecured 5.36.89 | 22,60,01 Deferred Tax Liability(Net) | | 92,02 | [TOTAL 47,66.94 _ APPLICATION OF FUNDS | Fixed Assets | Gross block 21,64,89 Less: depreciation 13.43.05, | Net block | 821,84 | Capital work in progress 821,84 Investment | 2,32,91 | Current Assets, Loans and Advances Inventories 19,32,88 Sundry debtors 23,06,67 Cash and Bank balances 6,04,64 Loans and advances 10,0402 | 58,48,21 | Current Liabilities and Provisions | Current liabilities | 16,55,15 Provisions 480.87 | 21,3602 Net Current Assets 37,12,19 TOTAL [ 47,6619 PROFIT AND LOSS ACCOUNT OF JOEREX LIMITED FOR THE YEAR ENDED 3!"MARCH 2112 PARTICULARS INCOME: Sales and operating earnings Other income Variation in stock EXPENSES: | Materials consumed Purchase of trading goods Payments to and provision for employees Manufacturing expenses Excise duty Other expenses Interest and finance charges Depreciation 1,26,68 Less: transfer to revaluation 84 PROFIT BEFORE TAX PRIOR YEAR ADJUSTMENT(NET) | PROVISION FOR TAXATION Current tax Deferred tax liability/(Assets) PROFIT AFTER TAX | Balance brought forward from previous year | Balance ayailable for appropriation Appropriations: General reserve Surplus/(loss) carried to B/S Proposed dividend Basie earning per share(rupee) FIGURES IN Rs (1000) 74,20,31 41,69 (38.45) 74,23,55 25,91,83 15,21,00 13,54,15 2,71,41 75,41 8,44,78 2,15,82 1,25,84 70,00,24 4,23,31 1,50.84 (3.31) 2,75,78 = 5 1,73,20 90,00 2,75,85 5.52 ACCOUNTING RATIOS _ OF SORE LiMiTED FoR THE YEAR ENDED _ MARCH 21S 2010 Cument Ratio = Cuonent Assets Guarunat Dialalities 3% G2) 213 602 aaa ho: Gluck Ascete Curt Liabilities RANIBE op gee Zigeog 3% T Sotvency Ratio 3. Debt En Ji Ratio Debt Equity Ration ‘Tolar Wovgtown debt Total svavielvol.dens *226 oor, Bupuan 2a") Proprictony Ratio = Shaneholdew fwd Fotat Awets qelibha te C008 3b20 11 5 Total Assets te Debt Ratio | Titer Asset te Debt Ratio - Totad Assets twourgtem Debts the ga 2 20:0 7acogy SO |I_Activety Ranios Stock Tu over Ratio = Cost of goats Sold Nerage Stock © 25412 = BAZ Hewes 68130 bton's Tummoven Ratio Debtons “Tumover Ratio = Cadit Sols Average Accounts Recewabtes » G20 49g 9 4 Hanes 230 6b} .Gruditon's Tuwmover Ratio : Gredttows Twmover fatio » Nut Cudit uadrase hucrge Guditows + 252.404 « Btimes 48034 JD PROFITARILITY RATIOS Goss Pott: Ratio ‘ bao Gavoss Prot Ratio - Grass Troll No Saas * 1° N23 W2vI99 = E2224 & 80 94g 0 Operating Ratio Operating Ratio = — HL * EBT 226 4 III # By UE v0 «ony 6 $0474 KIO = Su.i6 7H) rag Lge x100 M-Net Prof Ratio Net Polk, Ratio = Net Profi, abe “Net Salus > 24514 22 Sion <4 68043¢ ae 12. Reka On Investment Retunm ov Mveriwent. -_ Neb Profe sito Cajal flayed 2 21942 x i00 he 643 CASH ELOW STATEMENTS | CASH FLOW | STATEMENT OF INFOSYS LIMITED INFOSYS LIMITED in Zorro Balance Seer as a Mare Nate ao Emm EQUITY AND LIABILITIES SHAREMOLDERS' FUNDS. Share apa a 267 Reserves and sels 2 247 DIST Deferred nx ibis (ne) a3 : (Other longterm abilies a 2 as ee) eae CaS (CURRENT LIABILITIES “Teade payables as rs as Other caren ibis 26 2265 170 Shorterm provisions a7 3604 27s 6037 e328 ae: ASSETS NON-CURRENT ASSETS: Fined asc Tangible sts 28 spas 4.056 nang ses 28 6 é Capital workin progress 38 29 789 305 Nencuret invests 210 os 1206 Defers nc sett) 23 19 0 Long.sem loan and advances 2 Lat 124 (ter rom cure! assets an B : 7350 ro CURRENT ASSETS. Cure nsestinents 210 aa hy Thales aus sa404 san Cosh and cash euivalens 2s 9357 18168 ‘Shorter os an advances ais 3163 2373 2468 71869 35815 BESS SIGNIFICANT ACCOUNTING POLICIES AND NOTES ON ACCOUNTS 1.42 fir BSRACo, Chartered Aconatons ews Regain Number 0124817 Novajh Ramakrishna K.V Kamath Paar Charman Menbeship No 32815, Dr. Omkar Goss Director Rseshassyee Director ¥, Balishnan Bangalre Direc ond ‘Apa 13,2012 (Che Fnancl Ocer S.Gopatisn ecune Cae hair Sidor A engae ‘Ann M, Fuse Director 5.6, Soins Diretie '.D. Shiba Chef Execute Officer and Managing Director David L. Boyes ‘Ravi Venkatesan Director Ashok Vert Director Deepak M. Satwaekar Diretor of Jeffiey 8 Lehman Sinah Btn Direcor K Pavatbeeam Compny Seertary 2 NOTES ON ACCOUNTS FOR THE YEAR ENDED MARCH 31,2012 ‘Amant in he financial statements ave reseed in€ crore excep fo per share data an as otherwise sated. Cesta amounts that are required 0 be “Grachsed and donot spear due to rounding offare detailed in ote 2.37 Al exact mount are sted wih esi 7" One ror equals 10 milion, The previous peri igus have ben egrouped/ecasifed, wherever necessary oconfm tthe erent period presentation 21 SHARE CAPITAL 1B core except ox oherwie sed Paricalars sat March 3, 2012 3011 aor Equity shares, par value '60.0,00,000(60,00,0,0) equ shares 300, 300 Isuod, Subscribed a Paic-Up quit shares, par value” 287 aT 5742.30.00 (37,4181, oot shares fly pid-up [ofthe above, 53.53.5478 (5,53.5478) equity shares fly pi up have been ‘su bonus shares by captalizaton of he yen escrve | 2a a Fitted stares nied WET SOOT SOT) eer to note 2.3 for deco and sed shares ‘The Company has only one clas of shares refed to sent shares having pr value of. Each holder of equity shares senile tone vote per shaw The Company declares and jays dividends im Indian rupees The dividend proposed by the Board of Direcors is subjet to the approval ofthe shareholders the ensuing Annual General Meeting The Board of Directors, in thir meeting on October 12,201, declared a inti dividend of €15 er enuty share. Further che Board of Distr. in ‘err meeting on Api 13.2012, proposed final dividend 22 per equ share and a special vdend- 10 years of Infsys BPO operations of © 10 per ‘uy shore The propos is subject to the approval of shareholders atthe Annual General Meeting to be hel on June 8, 2012, The wt dividend ‘nyropriation forthe year ended March 31, 2012 amounted to 8,137 crore ineluding corporate dividend to oF EB cro, Dring te year ended March 31,2011, the amount of per share dividend recognized as distubuons to equity shareholders was 860. The dividend for the year ended Mach 31, 2011 includes €20 per share offal dividend, ZI0 per share of interim dividend and €30 per share of 30” year social tividend. Te ttl dividend appeoprition forthe year ended March 31,201 | amount to %4,013 crore including corporate cividend tax of 2568 crore Inthe event of guidation of the Company, the hors of ety shares wil e ented 10 resive any of the remining assets ofthe company, er Aisribain of ll psferenil amounts, However, no such preferential amounts exist curry The distribution wil bein proportion 1 the number of ‘ty ars Hol bythe shareholders The econciation ofthe numberof shares oustand nd the amount of share apt a at March 31,2012 and March 31,201 is out belo Particulars ‘Rent March 31,2012 ‘Rent March, 2011 Number ofsiares ——Amouit Number ofshares Amount ‘Nant of hares athe begning STAI SI,889 Ta ——«373825,192 387 ‘hd Shares ssoed on exes o employe sock options Tai4? z 326367 2 [Ne f shares a the end S7aB0.007 Bi STALST SSS 2a The Caen st Stk Opto Plans 1998 Suck Option Pan 198 Pla) The 198 an masapoved yh Bf Kies in Dosen 197 an yh shale i nary 1995, and ia of 11750000 ADSS ‘spesenng 11760000 specs Allon nde he 198 Pane xs ADS peer equ shares Acorn connie Comprise dann entre fh oar of Dts antes he 998 PA oss fa been ame tT at ert a The TSH Pun get any 200, a eaten a rr stares wb ne tooled lan 199 Stuck Optio Pan (th 199 Pa) 1200, Cops iu 1998 Plan. Th reese te Bord of ies proc te pn it eee 199, wich provides Fite se 3 800 ty shares ashe eoers The neon commie lacie 999 Pn Onn ners re temo a Thay he 198 an an 199 Pan ring serene March 31,202 se ch 31,20 reeves tbl Tanai Yer ented Meh IH = prs stein begin pid 5097 aoa pss sting ea he sd ees aT STRAT Oper extol of pod Opis stig begining pat sap vast oon everest ek fie pod 7a Ba The wih verge shar pc pin rl andthe 198 Pas igh er edad March 31,2012 and Mah 3,201 was T2739 ad {05h agua T mtd shee se pe atin eee dr he 1938 Pn ig he et ended March 37,2019 nd Mach 1, “he iling hls summa st tt tin ousting ue 1988 Pan and 1939 Plano Moreh 1,201 a Mach 31,2011 Tanpeatmone wm prcias [ew Mare OT imi satara Weal enanog Wee ere hing otf contractual ie ‘ers pie ‘ine (inp ties Tana of ere pies porsare SmaI Namber faba Weghed anerge Srhingeetot comeue ie onto ne sono 240 on a i 50.070, rs co “T1959 oun oas9 ass us mine tegst 131 2121 “a as oe ‘sat Mach 31,2012 and March 21,201, the Company hi 1,689 8 98,790 ruber f shares seve for issue nde th 1998 and 199 epoyee Sitch opin pins escvey Mt othe shares esered far sate unde te 1998 and 1999 employee sack option pans ae vested and ave ‘serosal s an po of tine, eet for .254 share sed ude the (99 employe slack opi plan whch uve a of Mal 31, 2012. The ‘ot te rthee 4254 ahres no 16, 2012 22 RESERVES AND SURPLUS in Sere artalans Avat March 2012 mn Cela Ong lo * % ‘Ad Transfer Sus = = Sure pramium account - Opening bane ost 3m Aad: Reson tacit employe neck options 5 4 Ince tax benefit arising Hm ners of sack pons Hi 1 ae aa (Genoa sere -Opsing bance ssa ase {dt Transtee om Sup 7 os oe Ss Surphs Opning Babee 591 13406 ‘Add: Net pai ater a vnsered fo Sttemeat of Profitand Loss a0 ass eves. ani of ast and ites Iss Css me (fer Wnt 225) om) movnt x aeble fr ppopetion men Toe Incr evens we sm su" et pasa end . ia Speci dnd 1 year fly BPO operons sa : Fil dissed L263 110 Topladend 2898 3s Dien s, 28 68 Aout wansered wo genral seve M7 Ce Sup Ching lane 1.998 i591 Bao IFES 2.3 DEFERRED TAXES in Zoe Panieaane eat Ma a0 amir ey 286 a Trade eehables if id Una eave vol &s Computer satvare 35 2» ‘eared compersaton io emolvees 31 Ey Orne . 2 ws. ET Deter tu ibn Branch ran 20 1, 20 i Deferred tax seta fra ns ies ave sn iat whore th Company elegy onfovssl igh tose off cere ‘st pat unt tx abies whore te deterred as ssa al defred x abliies elt nome aes eve bythe se tasonnahonty [Ast March 31,2012 and March 31,2011, he Company has pode er ben pit at of £270 and £176 crore, respacivey fr ‘rceas tranches the Company etises tat hee rans poi would bedi in the fread Ture Been peo Kt {ne moaned by 223 roe dig te yar ended March 31,2012 due esigncrrencyMataton pact 24 OVER LONG-TERM LIABILITIES in Zewe Tania ‘Asa Mavehoh DE ai ier Gatton writen ibn ned re iS € Reni spss eceied fam subsidiary reframe 2.2) 7 2 ar S 2° TRADE PAYABLES mn ne Fartealn Asai Mare “Trae pate” os 85 a cs © tte ds to buries fr ta mete 225), cH Es 26 OTHER CURRENT LIABILITIES nfou Tans Rear au ao Fest alae and bate Sales and ects = Bonus and incense 3 Otsertabies Ponsa fr expeese 4 sr Rett nes 2 21 ‘Wanna erases payee a cy ratty obigaton- namo amoun retin plan rend, caret i i lifer me 228) ther paai’ a 1 ‘Adve sive or it ie ® Une eer sis a8 orsosrst Ison fr an opin conte 8 : Unsis ice 2 3 ais: 130) o 2.7 SHORT-TERM PROVISIONS. in Zoe Paricaars ‘ronan force ens ‘Una lve 37 308 nner Proposed dividend 1337 1 Provan fr Taxon dividend 298 wo noo ses 967 156 Ponce let appt and wanes 13 ES Sate 7a, Proviso for poste lot support and warranties "he meme the ovis fr postales nt unpoet aed waranes sa OWS eens Parle Your ended Mars 3, 20 i Taree gaa 7 @ Provision rcounzedievesa) o : Proviso aed as) Exchange diference daring th pod 2 i lage athe end a Es Provson fr postales cent support is expt to be liz vera pied of 6 moths | yer INFOSYS Wimried Cosh Flaw Statement fin Abe yen edd Mow 315* 2oiQ. Powvticwrtons : (N) our fimo from Operating ties Poh bebe tan : Adjusiuauads Ye sywouctle betiu tom Wo Cosh provided by oparating actives | Depruciation amc quantisation enpurses | Iniest amd divided imowie Prof: sow of tonngiber assets Effea & enthange dfovences 04 translation of Mts aid Lights Pet of excharrge diffeuvces Ov tuwwstation of frney C (Cas Md cas) Huraluls Chas im ascks and Loiblitix Trade cewabtes hows aud Advances amd Diher axes haobiteties Oud pronto Income tax paid Net Cou renerad By Operating Aetiviticg Posthicrulorn (B) Cosh Flaw fio Investig Miveies Pe Towards Capital cupnddacn [nae ! lwvistwut im Subsideris | (ou) | Digqosah OF Olhus invernments (22) Intent avid dividend vweeived | W403 Gosh fw fuoan tasting Actes Bene Coceplonct Tews a Dividurd iveome, met of taxes us| Net Cosh, Usd Invasive 12388 © Costs Flow Firom fivonncivng _Rities Proceeds from wsuance of shark Crpual on enencie 6f stock option tb loan givin ts Subsdewny Divideinds paid luctudh 4 awsiduak dividend Diviuad tone juid Net Cova Usd iw finamacinng ivi Eu of enchamg difnwue ow trawslation & feasin Com dA My cqulValuts 60 Net Imcuane/ Deouase IM Cosh AND Comlr Equiniataats 42g2 Add: Bonk batawnces taken over ow Ibi, Gusting bx, Ho Cou bd Conn Enuivaiunts NT Begining OffWe Poviod 16,165 Cow And Cosh Equivalents AE We “End OF The Pein 155% GRAPHICAL REPRESENTATION Infosys Limited- Cash Flow fram various activities Operating Actiities- | 5995 crores ss lovestng Atvites- | 565 crores, | ‘Financing Activities- | 19557 | CASH FLOW STATEMENT OF WIPRO LIMITED WIPRO LIMITED AND SUBSIDIARIES CONDENSED CONSOLIDATED INTERIM STATEMENTS OF FINANCIAL POSITION Gin millions, except share and per share data, unless otherwise stated) “_Asof March 31,_____AsofJune30, _ 2012 2012 2012 translation ito (Unaudited) eter note 2 Wu 5 67937 agi 1344 Property, plat and eaipmsent Tveamen ines scounted inoestee 3 Detiredtas anets, Other nonecurrent assets. ° tal nouccurent HSS ther current assets ° United revenues. [Avalable for sale svestenis 6 Cash and cash equivalents TOTALASSETS. eoury Stare Retained exminas Other smpanents oF equity Shaves held ty eostrotied ust ‘Fatal eat A HLITIES ‘ {Cong er fine and bowrowinas. 10 Deferred tax lsblites Nonurent a ability Provisions u “Total now-current babies, Loans and borrowings and bank overdas 10 [Unenmed reventes CCurnont tak abies er ‘Other current Habties u 138 20s ise intviies 2 esa {EQUITY AND LIABILITIES.. Ee 6 tere en Cir Fnac Oreo Conmarg ste WIPRO LIMITED AND SUBSIDIARIES CONDENSED CONSOLIDATED INTERIM STATEMENTS OF CASH FLOWS @ in mili ‘Cash flows from operating ative: Profit for dc peed, ‘Rajustments t reconcile profi or the peviod to net cash generated from fperating aetivities ‘Denreciation and aortizaion Exchange (ga)! oes, at Inet eh ot otis eaves Save based compensation Share of tproltsyosaes a equity accounted vests ‘toe and interest (ineomeyespenses et ‘Changes is operating assets and Habits: Trae recess Unbillodevense Inventories. Gir asst “Trade payables and accrued expense. neared reve Cash generated from operang activities fore NES. Net eash generate from operating activities. Cash fos fom vesting activites: ‘Expenditure on property plant ard equipment and intangible asses. Prooseds fom ale of property. plant até equipment Prchare of mail for tale tvestnent Proce fom sle af aaa foe Sale vestments Iuvestnent i niereorporate deposits Relind of setercorporate depos Fey fr bicines aeutnnions eluding depost in eserovs, nat f ash acaire Interest reseed Dividend rewived Net cash nied in investing ative. Proceeds from isshance of eaity sharesipendingallonent Repent of loans and borrowings Prooeeds fom lane and borowinss, Interest pi on Hos ae boron. Payment of eas dividend (nainding den x thereon). [Net eash fom (ated i) financing netvites, ‘Net dsreae in eas and cash equivalents during the period. Flies oFexciange rate shares on cash and eash equivalents Cash nd eas equates a the begin oF the prio. Cot and ean equivalers othe end ofthe period (Note 8) ns, except share and per share data, unless otherwise stated) “The months ended June 30, zon 13398 en 2338 (ay 07 110) 1939) (710) (ors) 683) (639) 1619) (202) ser 3810 est (118,687) 109,880 (6890) 3.100 188) 220 08 Goss 18 a7s74) 23715 125) (19613) 60.899 0. 997 2012 20 Convenience ‘Trandatioa into USS in millions (Wnawaited) Refer mote 20 15899 286 (16) - 2704 0 ‘a2 6 a s 222) » 0 ' M2 2 (2.094) os) (6232) on (psa) 69), 226) 2 usp 2) 3546 6 38) @ L790. 22 Ts, 330. Sasa 9), Tras n e732) 60) 2 L (210,166) 1.982) 30) i) s836 nasi 8.690) (65) 2.860 si 02) 20 6 SE Si a 61.585) Gos) Seat a7 en) o 3 09.629) Wi WIPRO LIMITED AND SUBSIDIARIES Cost Flu Statemmut fon Ane ycor wdc! Man 314 2012 ancomcile prt bei ton Ww wut Cash pivovided by Sporting adtivihies Gam en sak OF properly, plant awrd equiprunt, wt (V6) Deprwiotion avd awwosttiatiovs YA, Exthamge (gam) / lass, Wh 322 hupact &F Cos fluo / vet iwvestreut, adgig auivtles mee (WV) ivr ot Sale of iviveshwent, nt (ya) hare basd vaipersation ut Ion tom ¢ YOoug Shan of (prvi | basses f eavilby accounted imverkes 102 Piidad amd iutost Cnusnnc) / eupeies, nee (044 Changes 1m Operating misels dad Vale Trde swcbina bees (5232) Unbitkd avenue (1434) lmvettones (226) Otten assets nade Payabtu awd adcrund enpurses Oueawwal MUA Otter Liovities Gd proviiows (wow ton paid Nu; Cash Gremunated from Qerating Actes fsa €) Cools Py faa nating Ache Expenditure 0 properly, laut and tau + aud ee bofe_ aasets t ane Proceeds fren Sau of popstty, Plomt awd eanipeveutt Purchase of available fin Sale Mwihwt Iwautwnt iy Asociate Proceds fim Sale of Gvelabe fin gle imerments laverimetts i iMter Corporate ceposts Refund of iikar- toaponate cepests Rayment fn buses Gaara iwauding deposit iM She vt Ch stead Miteut mecieud Pvidend sucieud Neb Cah Used wvesting Activities (0 Fo fs wwi_firauciig Aetutticn Teles Fue iSsuame Of Cauiky Shaws] serdivg aint. | Repaywmurt oF haw nd inno ae Proceeds from logs amd borg ltewt paid OM Loans amd bovrowings Ruument of cas dividend Cimduding divitrd tow thee on))- Net Cosh Frew / (usediva fawning Getinities Net ducuore im (ash amd (adh equivalents dusting the | Period Fer of euchamnge Tad Chamgs Ov Gh, (Oh equnatests) 17.24 Gah and (orl eqrivauuts ad The bein the Povied 44.202 the pod (5424 Cas amd (Osh equivalents Atte end GRAPHICAL REPRESENTATION Wipro Limited- Cash Flow from various | activities | ‘Operating Actvities- 1748, | 1 Investing Activities (81354 crores) © Financing Actvties- (23 crore) crores CONCLUNON JAuanding ts Pucf WH Ripataie A prejat ia volwolehcoated, purpose fix. Gusivity proceeding Ma oda eMutroumentt : AN prajict, frown te pulat of vid of dudents, CoM be pusyescil Leaning activity ivivollng fractcar probes, planned amd Carica ula reat Wie mannii bs adteue Splcthe goals. Iv other Words Projt work chor to a sucess Ku tompletion ofa Study. ‘This prajece woak has hee up, iv umdustonding tue stain tecrinues auad Dbjutives OFA Avanactod Statowmunrts im a betteg Mann Ht Sranncrat cet the proces OF welt ta mie and profitably ofa fim hh amalyys muppated Leela lM fonyaatiou- ee ao | The, prijcct ad beers hupfua Mm wnduitlandiing tne ofjuctres | of fivancial amalysid which ane Os follows : 1s Tudgng #e camming Capacity 04 prrfitalakty: Ou tre bovis 6t Rrancial aonalayit Hae Coaning Capacity OF the busine vane Manybe Wompued Re Judying fac Mamagenial

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