Balance Sheet OF Wipro (In crores)

Sources Of Funds
Total Share Capital
Equity Share Capital
Share Application Money
Preference Share Capital
Reserves
Networth
Secured Loans
Unsecured Loans
Total Debt
Total Liabilities
Gross Block
Less: Revaluation Reserves
Less: Accum. Depreciation
Net Block
Capital Work in Progress
Investments
Inventories
Sundry Debtors
Cash and Bank Balance
Total Current Assets
Loans and Advances
Fixed Deposits
Total CA, Loans & Advances
Deferred Credit
Current Liabilities
Provisions
Total CL & Provisions
Net Current Assets
Miscellaneous Expenses
Total Assets
Contingent Liabilities
Book Value (Rs)

2015

2014

493.7
493.2
493.7
493.2
0
0
0
0
34,127.90
28,862.70
34,621.60
29,355.90
114.3
106
5,919.30
4,404.30
6,033.60
4,510.30
40,655.20
33,866.20
Application Of Funds
9,451.20
9,034.60
0
0
5,412.80
5,059.60
4,038.40
3,975.00
361.2
275.1
10,768.50
11,036.00
479.4
228.3
8,144.20
8,550.90
15,667.50
10,554.90
24,291.10
19,334.10
13,949.30
11,116.70
0
0
38,240.40
30,450.80
0
0
8,364.70
7,992.60
4,388.60
3,878.10
12,753.30
11,870.70
25,487.10
18,580.10
0
0
40,655.20
33,866.20
3,022.20
2,793.40
140.22
119.03

2013

2012

2011

492.6
492.6
0
0
23,736.90
24,229.50
50.4
3,995.60
4,046.00
28,275.50

491.7
491.7
0
0
23,860.80
24,352.50
1
5,242.20
5,243.20
29,595.70

490.8
490.8
0
0
20,829.40
21,320.20
9.6
4,701.20
4,710.80
26,031.00

8,312.50
0
4,403.10
3,909.40
378.9
10,904.20
320.5
8,499.40
7,800.40
16,620.30
8,893.80
0
25,514.10
0
8,792.80
3,638.30
12,431.10
13,083.00
0
28,275.50
2,657.80
98.38

8,761.60
0
4,111.80
4,649.80
301.2
10,335.20
785.1
7,967.00
6,232.80
14,984.90
8,324.80
0
23,309.70
0
5,984.20
3,016.00
9,000.20
14,309.50
0
29,595.70
2,820.50
99.04

7,740.60
0
3,503.60
4,237.00
396.4
10,813.40
724.9
5,781.30
5,203.30
11,709.50
6,963.50
0
18,673.00
0
5,121.20
2,967.60
8,088.80
10,584.20
0
26,031.00
1,677.90
86.86

Funds

Ratios
Interest Coverage Ratio
EBIT
Interest
EBIT/INTEREST
Dividend coverage Ratio
Profit after tax - dividend paid on pref shares
dividend paid to ordinary share holders
Profit after tax - dividend paid on pref shares/dividend paid to ordinary share holders
Earnings Per Share
Profit after tax - dividend paid on pref shares
NO of Equity shares
Profit after tax - dividend paid on pref shares/NO of Equity shares
Dividend Payment Ratio
Dividend paid
EPS
Dividend paid/EPS *100
Price/Earnings Ratio
Market Price per Equity Share
EPS
Market Price per Equity Share/EPS

2014

2013

2012

(IN CRORES)
2011

11,698.30
10,719.60
362.9
374.7
32.2356020942 28.6084867894

8,258.80
352.4
23.4358683314

7,270.40
605.7
12.0033019647

6,441.60
136
47.3647058824

8,193.10
7,387.40
2,963.60
1,973.60
2.764576866 3.7431090393

5,650.20
1,724.70
3.2760480083

4,685.10
1,475.20
3.1759083514

4,843.70
1,472.60
3.289216352

7,387.40
246.63
29.95

5,650.20
246.29
22.94

4,685.10
245.87
19.05

4,843.70
245.44
19.73

6
4
33.18
29.95
18.0831826401 13.3555926544

3.5
22.94
15.2571926765

2015

8,193.10
246.90
33.18

33.18

29.95

22.94

3
3
19.05
19.73
15.7480314961 15.205271161

19.05

19.73

Dupont Analysis
A. Profitability ratio
1.Profit Margin= EBIT/SALES*100

Year
EBIT
Sales
6,441.60
2011
7,270.40
2012
8,258.80
2013
10,719.60
2014
11,698.30
2015

B. Operating Efficiency
2.Asset Turnover Ratio = Sales/Assets
Year
Sales
Assets
26,401.20
2011
31,803.40
2012
33,229.60
2013
38,765.10
2014
41,210.00
2015

(in crores)
Profit Margin
26,401.20 24.3988909595
31,803.40 22.8604488828
33,229.60
24.853744854
38,765.10
27.652708235
41,210.00 28.3870419801

(in crores)
Asset Turnover
26,031.00
1.0142215051
29,595.70
1.0745952959
28,275.50
1.1752082191
33,866.20
1.1446545523
40,655.20
1.0136464708

C.Financial Leverage
3.Equity Mulitplier= Asset/Equity

Year
Assets
Equity
26,031.00
2011
29,595.70
2012
28,275.50
2013
33,866.20
2014
40,655.20
2015

(in crores)
Equity Multiplier
490.8 53.0378973105
491.7 60.1905633516
492.6 57.4005278116
493.2 68.6662611517
493.7
82.347984606

D. ROE- Return on Equity

4. ROE= net profit/Equity
Year
Net
2011
2012
2013
2014
2015

profit Equity
4,843.70
4,685.10
5,650.20
7,387.40
8,193.10

(in crores)
ROE
490.8
9.8689894051
491.7
9.5283709579
492.6 11.4701583435
493.2 14.9785077048
493.7
16.59530079

E. ROA - RETURN ON ASSET

5.ROA=NET INCOME/Total ASSETS
(in crores)
Year
NetIncome Total Assets
ROA
27,012.80
26,031.00
2011
1.0377165687
32,865.40
29,595.70
2012
1.1104788871
34,570.00
28,275.50
2013
1.2226132164
40,367.50
33,866.20
2014
1.1919701649
43,963.10
40,655.20
2015
1.0813647455

P & L Account of Wipro (In Crores)

Sales Turnover
Excise Duty
Net Sales
Other Income
Stock Adjustments
Total Income
Raw Materials
Power & Fuel Cost
Employee Cost
Other Manufacturing Expenses
Selling and Admin Expenses
Miscellaneous Expenses
Preoperative Exp Capitalised
Total Expenses
Operating Profit
PBDIT
Interest
PBDT
Depreciation
Other Written Off
Profit Before Tax
Extra-ordinary items
PBT (Post Extra-ord Items)
Tax
Reported Net Profit
Total Value Addition
Preference Dividend
Equity Dividend
Corporate Dividend Tax
Shares in issue (lakhs)
Earning Per Share (Rs)
Equity Dividend (%)
Book Value (Rs)

2015
Income
41,210.00
0.2
41,209.80
2,499.00
254.3
43,963.10
Expenditure
2,457.00
242.6
19,726.30
0
0
9,838.90
0
32,264.80
9,199.30
11,698.30
362.9
11,335.40
778.4
0
10,557.00
0
10,557.00
2,363.90
8,193.10
29,807.80
0
2,963.60
592.4
Per share data (annualised)
24,690.43
33.18
600
140.22

2014

2013

2012

2011

38,765.10
7.9
38,757.20
1,611.20
-0.9
40,367.50

33,229.60
3.1
33,226.50
1,325.30
18.2
34,570.00

31,803.40
120.5
31,682.90
1,227.40
-44.9
32,865.40

26,401.20
100.7
26,300.50
680.7
31.6
27,012.80

2,548.50
246.8
18,337.50
0
0
8,515.10
0
29,647.90
9,108.40
10,719.60
374.7
10,344.90
736.7
0
9,608.20
0
9,608.20
2,220.80
7,387.40
27,099.40
0
1,973.60
335.3
Per share data (annualised)
24,663.17
29.95
400
119.03

2,701.40
230.4
15,904.20
0
0
7,475.20
0
26,311.20
6,933.50
8,258.80
352.4
7,906.40
701.3
0
7,205.10
0
7,205.10
1,554.90
5,650.20
23,609.80
0
1,724.70
289.2

4,684.90
233.4
13,311.50
0
0
7,365.20
0
25,595.00
6,043.00
7,270.40
605.7
6,664.70
746.1
0
5,918.60
0
5,918.60
1,233.50
4,685.10
20,910.10
0
1,475.20
239.3

3,805.60
200.5
10,937.40
0
0
5,627.70
0
20,571.20
5,760.90
6,441.60
136
6,305.60
600.1
0
5,705.50
0
5,705.50
861.8
4,843.70
16,765.60
0
1,472.60
220.4

24,629.35
22.94
350
98.38

24,587.56
19.05
300
99.04

24,544.09
19.73
300
86.86

Income

Expenditure