TCS WIPRO

PARTICULARS
2019 2020 2019 2020
Net Profit 10,120 11,057
Revenue 146643 159949 60,427 70,676
EPS 83.05 86.19 36.8 40.8
Net Worth 41,366 51,267
Operating Cash 28593 32369 8,971 13,359
 A B
PARTICULARS 2019 2020 Diff(B-A)
Property, plant and equipment 5,293 5,494 201
Capital work in progress 235 400 165
Right-of-use assets 2,648 2,648
Goodwill 9,061 16,154 7,093
Other intangible assets 8,534 13,194 4,660
Other non-current assets 5,730 6,596 866
Current assets 29,722 38,420 8,698
TOTAL ASSETS 58,575 82,906 24,331
EQUITY
(a) Equity share capital 271 543 272
(b) Other equity 41,198 50,878 9,680
TOTAL EQUITY 41,469 51,421 9,952
LIABILITIES
(a) Non - current liabilities 4,807 7,755 2,948
(b) Current liabilities 12,299 23,730 11,431
TOTAL LIABILITIES 17,106 31,485 14,379
TOTAL EQUITY AND LIABILITIES 58,575 82,906 24,331
% Change PARTICULARS 2019 %
3.8% Property, plant and equipment 5,293 9.0%
70.2% Capital work in progress 235 0.4%
Right-of-use assets 0.0%
78.3% Goodwill 9,061 15.5%
54.6% Other intangible assets 8,534 14.6%
15.1% Other non-current assets 5,730 9.8%
29.3% Current assets 29,722 50.7%
41.5% TOTAL ASSETS 58,575 100.0%
EQUITY
100.4% (a) Equity share capital 271 0.5%
23.5% (b) Other equity 41,198 70.3%
24.0% TOTAL EQUITY 41,469 70.8%
LIABILITIES
61.3% (a) Non - current liabilities 4,807 8.2%
92.9% (b) Current liabilities 12,299 21.0%
84.1% TOTAL LIABILITIES 17,106 29.2%
41.5% TOTAL EQUITY AND LIABILITIES 58,575 100.0%
2020 %
5,494 6.6%
400 0.5%
2,648 3.2%
16,154 19.5%
13,194 15.9%
6,596 8.0%
38,420 46.3%
82,906 100.0%

543 0.6%
50,878 61.4%
51,421 62.0%

7,755 9.4%
23,730 28.6%
31,485 38.0%
82,906 100.0%
 A B
PARTICULARS 2019 2020 DIFF(B-A)
Revenue from operations 60,427 70,676 10,249
Other Income 943 589 -354
Total Income 61,370 71,265 9,895
Purchase of stock in trade 1,615 1,536 -79
Change in investories of stock in trade 81 - -81
Employee benefit expenses 29,283 34,928 5,645
Outsourcing expenses 9,761 10,700 939
Other Expenses 5,761 6,196 435
Depreciation and Amortiation 2,073 3,420 1,347
Total Expenmditure 48,574 56,780 8,206
Profit before Interest and tax 12,796 14,485 1,689
Finance costs 174 505 331
Profit before tax 12,622 13,980 1,358
Provision for tax 2,502 2,923 421
Profit after tax 10,120 11,057 937
% CHANGE PARTICULARS 2019 %
17.0% Revenue from operations 60,427 98.5%
-37.5% Other Income 943 1.5%
16.1% Total Income 61,370 100.0%
-4.9% Purchase of stock in trade 1,615 2.6%
-100.0% Change in investories of stock in trade 81 0.1%
19.3% Employee benefit expenses 29,283 47.7%
9.6% Outsourcing expenses 9,761 15.9%
7.6% Other Expenses 5,761 9.4%
65.0% Depreciation and Amortiation 2,073 3.4%
16.9% Total Expenmditure 48,574 79.1%
13.2% Profit before Interest and tax 12,796 20.9%
190.2% Finance costs 174 0.3%
10.8% Profit before tax 12,622 20.6%
16.8% Provision for tax 2,502 4.1%
9.3% Profit after tax 10,120 16.5%
2020 %
70,676 99.2%
589 0.8%
71,265 100.0%
1,536 2.2%
- 0.0%
34,928 49.0%
10,700 15.0%
6,196 8.7%
3,420 4.8%
56,780 79.7%
14,485 20.3%
505 0.7%
13,980 19.6%
2,923 4.1%
11,057 15.5%
PARTICULARS 2019 2020 Diff(B-A)
Property, plant and equipment 10,411 10,941 530
Capital work in progress 963 906 -57
Right-of-use assets - 7,994 7,994
Goodwill 1,700 1,710 10
Other intangible assets 179 283 104
Financial Assets 3,829 2,232 -1,597
Other non-current assets 5,730 6,596 866
Current assets 92,131 90,237 -1,894
TOTAL ASSETS 114,943 120,899 5,956
EQUITY
(a) Equity share capital 375 375 -
(b) Other equity 89,524 84,374 -5,150
TOTAL EQUITY 89,899 84,749 -5,150
LIABILITIES
(a) Non - current liabilities 2,960 9,090 6,130
(b) Current liabilities 22,084 27,060 4,976
TOTAL LIABILITIES 25,044 36,150 11,106
TOTAL EQUITY AND LIABILITIES 114,943 120,899 5,956
% Change PARTICULARS 2019 %
5.1% Property, plant and equipment 10,411 9.1%
-5.9% Capital work in progress 963 0.8%
Right-of-use assets - 0.0%
0.6% Goodwill 1,700 1.5%
58.1% Other intangible assets 179 0.2%
-41.7% Financial Assets 3,829 3.3%
15.1% Other non-current assets 5,730 5.0%
-2.1% Current assets 92,131 80.2%
5.2% TOTAL ASSETS 114,943 100.0%
EQUITY
0.0% (a) Equity share capital 375 0.3%
-5.8% (b) Other equity 89,524 77.9%
-5.7% TOTAL EQUITY 89,899 78.2%
LIABILITIES
207.1% (a) Non - current liabilities 2,960 2.6%
22.5% (b) Current liabilities 22,084 19.2%
44.3% TOTAL LIABILITIES 25,044 21.8%
5.2% TOTAL EQUITY AND LIABILITIES 114,943 100.0%
2020 %
10,941 9.0%
906 0.7%
7,994 6.6%
1,710 1.4%
283 0.2%
2,232 1.8%
6,596 5.5%
90,237 74.6%
120,899 100.0%

375 0.3%
84,374 69.8%
84,749 70.1%

9,090 7.5%
27,060 22.4%
36,150 29.9%
120,899 100.0%
 A B
PARTICULARS 2019 2020
Revenue from operations 146,463 156,949
Other Income 4,311 4,592
Total Income 150,774 161,541
Cost of equipment and software licences 2,270 1,905
Employee benefit expenses 78,246 85,952
Other Expenses 26,441 26,983
Depreciation and Amortiation 2,056 3,529
Total Expenditure 109,013 118,369
Profit before Interest and tax 41,761 43,172
Finance costs 198 924
Profit before tax 41,563 42,248
Provision for tax 10,001 9,801
Profit after tax 31,562 32,447
Diff(B-A) % CHANGE PARTICULARS
10,486 7.2% Revenue from operations
281 6.5% Other Income
10,767 7.1% Total Income
-365 -16.1% Cost of equipment and software licences
7,706 9.8% Employee benefit expenses
542 2.0% Other Expenses
1,473 71.6% Depreciation and Amortiation
9,356 8.6% Total Expenditure
1,411 3.4% Profit before Interest and tax
726 366.7% Finance costs
685 1.6% Profit before tax
-200 -2.0% Provision for tax
885 2.8% Profit after tax
2019 % 2020 %
146,463 97.1% 156,949 97.2%
4,311 2.9% 4,592 2.8%
150,774 100.0% 161,541 100.0%
2,270 1.5% 1,905 1.2%
78,246 51.9% 85,952 53.2%
26,441 17.5% 26,983 16.7%
2,056 1.4% 3,529 2.2%
109,013 72.3% 118,369 73.3%
41,761 27.7% 43,172 26.7%
198 0.1% 924 0.6%
41,563 27.6% 42,248 26.2%
10,001 6.6% 9,801 6.1%
31,562 20.9% 32,447 20.1%