Financial Statement Analysis

Group Members

KUNAL ADHIKARY
SOMNATH ROY BURMAN
MANAS ROY
ARUNAVA GANGULLY
SUBHOJIT HAZRA
 OVERVIEW
• Infosys technology ltd delivers IT
enabled business solutions to enable Global.

• Infosys has a global footprint with sales

offices in 30 countries and development,
centers in India US China Australia UK.
Canada Japan and many other countries

• Infosys has over 122468 employees of 83

nationalities
 FACT FILE OF INFOSYS

TOTAL NET INCOME Rs1313 CR

EARNING PER SHARE(Rs 5) Rs 100.37

TOTAL ASSETS Rs 27504CR

MARKET CAPITALIZATION $38.45 Billion

 FINANCIAL RATIOS

In general there are three kinds of financial

ratios that a financial analyst will use most
frequently, these are:

1. Profitability ratios
2. Liquidity ratios
3. Per share
 LIQUIDITY RATIO

Year Current Ratio Quick Ratio

2009 4.71 4.67

2010 4.28 4.20

In current scenario Infosys has Rs4.28 to pay Rs 1, i.e. 428% more

capacity to repay its short-term liabilities.
 PROFITABILITY RATIO

YEAR OPERATING GROSS PROFIT NET PROFIT

PROFIT
2009 34.09% 30.66% 26.31%
2010 34.85% 31.04% 27.52%
 PER SHARE

YEAR EARNING PER PE RATIO DIVIDEND PER

SHARE SHARE

2009 101.65 13.02 Rs23.50

2010 100.37 26.06 Rs15

 COMMON SIZE INCOME
STATEMENT

2009 % 2010 %
Profit Before Depreciation , Interest, And tax 7410 36 8327 38

Profit Before Interest and Tax 6716 33 7520 34

Profit Before Tax 6714 7520
Profit After Tax 5821 5803
 COMMON SIZE BALANCE
SHEET
Total Share 23049 18254
Holders Funds
Total current 4455 3872
Liabilities
TOTAL 27504 22126
SOURCE OF
FUNDS

Total Fixed 8658 4677

assets
Total current 18237 16646
assets loans
and advance
27504 3872
 ALLOCATION OF
EXPENSES

Total Expenditure 100%

Raw Materials
Power & fuel Cost
Employee Cost
16.80%
Selling & Admin Exp
6.40% 6.40% Miscelleneous Exp
1.50%
1.50 75.20%
Other Manufactering
% Exp
 DIVIDENDS

Intr
1:1 200% 300%
120% Intr
200% 270%
Intr
100% 130% 545%
770%

Source: