WIPRO

Year 2008-09 2009-10

Liabilities
Total Share Capital 293 293.6

Equity Share Capital 293 293.6

Share Application
Money 1.5 1.8
Preference Share
Capital 0 0
Reserves 12,220.50 17,396.80

Revaluation Reserves 0 0
Networth 12,515.00 17,692.20

Secured Loans 0 0

Unsecured Loans 5,013.90 5,530.20

Total Debt 5,013.90 5,530.20

Total Liabilities 17,528.90 23,222.40

Total Liabilities 17,528.90 23,222.40

WIPRO
2008-09 2009-10
Assets
Gross Block 5,743.30 6,761.30
Less: Accum.
Depreciation 2,563.70 3,105.00

Net Block 3,179.60 3,656.30

Capital Work in
Progress 1,311.80 991.1
Investments 6,895.30 8,966.50

Inventories 459.6 606.9

Sundry Debtors 4,446.40 4,754.70
Cash and Bank
Balance 1,902.10 1,938.30
Total Current
Assets 6,808.10 7,299.90
Loans and
Advances 4,202.00 5,519.40
Fixed Deposits 2,507.10 3,726.00
Total CA, Loans &
Advances 13,517.20 16,545.30
Deffered Credit 0 0

Current Liabilities 5,564.30 4,706.00

Provisions 1,810.70 2,230.80
Total CL &
Provisions 7,375.00 6,936.80
Net Current
Assets 6,142.20 9,608.50
Miscellaneous
Expenses 0 0
Total Assets 17,528.90 23,222.40

Contingent
Liabilities 1,045.40 778
Book Value (Rs) 85.42 120.49
 WIPRO
Key Financial Ratios
Investment Valuation Ratios
Year 2008-09
Face Value 2
Dividend Per Share 4
Operating Profit Per Share (Rs) 32.48
Net Operating Profit Per Share (Rs) 146.81
Free Reserves Per Share (Rs) 81.06
Bonus in Equity Capital 95.51
Profitability Ratios
Operating Profit Margin(%) 22.12

Profit Before Interest And Tax Margin(%) 19.22

Gross Profit Margin(%) 19.64
Cash Profit Margin(%) 20.27
Adjusted Cash Margin(%) 20.27
Net Profit Margin(%) 13.53
Adjusted Net Profit Margin(%) 13.53
Return On Capital Employed(%) 26.77
Return On Net Worth(%) 23.76
Adjusted Return on Net Worth(%) 31.34

Return on Assets Excluding Revaluations 85.42

Return on Assets Including Revaluations 85.42

Return on Long Term Funds(%) 37.17
Liquidity And Solvency Ratios
Current Ratio 1.1
Quick Ratio 1.76
Debt Equity Ratio 0.4
Long Term Debt Equity Ratio 0.01
Debt Coverage Ratios
Interest Cover 23.85
Total Debt to Owners Fund 0.4
Financial Charges Coverage Ratio 26.56

Financial Charges Coverage Ratio Post Tax 18.82

Management Efficiency Ratios
Inventory Turnover Ratio 56.15
Debtors Turnover Ratio 5.32
Investments Turnover Ratio 56.15
Fixed Assets Turnover Ratio 3.85
Total Assets Turnover Ratio 1.24
Asset Turnover Ratio 3.85
Average Raw Material Holding 66.55
Average Finished Goods Held 4.13
Number of Days In Working Capital 102.81
Profit & Loss Account Ratios
Material Cost Composition 15.98
Imported Composition of Raw Materials
Consumed 45
Selling Distribution Cost Composition 1.43

Expenses as Composition of Total Sales 77.28

Cash Flow Indicator Ratios
Dividend Payout Ratio Net Profit 23.05
Dividend Payout Ratio Cash Profit 19.54
Earning Retention Ratio 82.53
Cash Earning Retention Ratio 84.62
AdjustedCash Flow Times 1.13

Earnings Per Share 20.3

Book Value 85.42
2009-10
2
6
37.47
156.12
116.54
95.32
Introduction and consolidation : Kamesh Moon
24

21.07
21.47
21.56
21.56
20.97 Charu
20.97
23.06
27.68
25.19

120.49

120.49 Neha
30.12

1.34
2.29
0.31
0.01 Ritu

49.41
0.31
54.76

51.53

45.4
4.98 Vinay
45.4
3.47
0.99
 3.47
53.39
6.19
150.91 Ravi Teja

18.06

36.83
1.64

73.26 Adnan

20.6
18.42
77.36
79.97
1.1 Dharam

33.36
120.49
Operatin
g Profit
Margin(
%) 22.12 24

Profit
Before
Interest
And Tax
Margin(
%) 19.22 21.07
Gross
Profit
Margin(
%) 19.64 21.47
Cash
Profit
Margin(
%) 20.27 21.56
Adjusted
Cash
Margin(
%) 20.27 21.56

Net Profit
Margin(
%) 13.53 20.97

Adjusted
Net Profit
Margin(
%) 13.53 20.97

Return
On
Capital
Employe
d(%) 26.77 23.06
Return
On Net
Worth(%
) 23.76 27.68
Adjusted
Return
on Net
Worth(%
) 31.34 25.19

Return
on
Assets
Excludin
g
Revaluati
ons 85.42 120.49

Return
on
Assets
Including
Revaluati
ons 85.42 120.49

Return
on Long
Term
Funds(%
) 37.17 30.12
Liquidity And Solvency Ratios
Current
Ratio 1.1 1.34
Quick
Ratio 1.76 2.29
Debt
Equity
Ratio 0.4 0.31

Long
Term
Debt
Equity
Ratio 0.01 0.01
Debt Coverage Ratios
Interest
Cover 23.85 49.41
Total
Debt to
Owners
Fund 0.4 0.31
Financial
Charges
Coverag
e Ratio 26.56 54.76

Financial
Charges
Coverag
e Ratio
Post Tax 18.82 51.53
Management Efficiency Ratios

Inventory
Turnover
Ratio 56.15 45.4
Debtors
Turnover
Ratio 5.32 4.98
Investme
nts
Turnover
Ratio 56.15 45.4
Fixed
Assets
Turnover
Ratio 3.85 3.47
Total
Assets
Turnover
Ratio 1.24 0.99
Asset
Turnover
Ratio 3.85 3.47
Average
Raw
Material
Holding 66.55 53.39
Average
Finished
Goods
Held 4.13 6.19
Number
of Days
In
Working
Capital 102.81 150.91
Profit & Loss Account Ratios
Material
Cost
Composi
tion 15.98 18.06

Imported
Composi
tion of
Raw
Materials
Consum
ed 45 36.83

Selling
Distributi
on Cost
Composi
tion 1.43 1.64

Expense
s as
Composi
tion of
Total
Sales 77.28 73.26
Cash Flow Indicator Ratios

Dividend
Payout
Ratio Net
Profit 23.05 20.6

Dividend
Payout
Ratio
Cash
Profit 19.54 18.42
Earning
Retentio
n Ratio 82.53 77.36
Cash
Earning
Retentio
n Ratio 84.62 79.97
Adjusted
Cash
Flow
Times 1.13 1.1
Profit loss account
Mar ' 10 Mar ' 09

Income
Operating income 22,922.00 21,507.30

Expenses
Material consumed 4,029.40 3,442.60
Manufacturing expenses  2,213.20 1,841.80
Personnel expenses 9,062.80 9,249.80
Selling expenses 378.1 308.4
Adminstrative expenses 1,737.00 1,906.00
Expenses capitalised - -
Cost of sales 17,420.50 16,748.60
Operating profit 5,501.50 4,758.70
Other recurring income 434.2 468.2
Adjusted PBDIT 5,935.70 5,226.90
Financial expenses 108.4 196.8
Depreciation  579.6 533.6
Other write offs - -
Adjusted PBT 5,247.70 4,496.50
Tax charges  790.8 574.1
Adjusted PAT 4,456.90 3,922.40
Non recurring items 441.1 -948.6
Other non cash adjustments - -
Reported net profit 4,898.00 2,973.80
Earnigs before appropriation 4,898.00 2,973.80
Equity dividend 880.9 586
Preference dividend - -
Dividend tax 128.3 99.6
Retained earnings 3,888.80 2,288.20