Analyse the financial statements and prepare a report

These analysis of the financial statements must be done using Excel

notes ( things to be included in the answer )

statements of the company are given below

NOTE 1) Financial analysis should be done using financial tools in Excel 2) Financial statements of the company can be used given above or you can download last 5 years standalone financial statements of the company INFOSYS LTD AND ITS COMPETITORS

Ratios to be analyzed under Profitability, Liquidity, Working capital efficiency, Solvency, and Investor decision-making segments. Tables/charts/graphs to display the performance over the years or two years. Ex. charts like sales, assets, and PBIT if taken for 5 years. These can be taken from the previous annual reports and can also be plotted for competitors to make a meaningful comparison. More the merrier! Compare the company's performance with competitors and with the industry average to comment on the performance. Industry Averages can be taken from Capital Line Plus. News about the company that is relevant to your decision-making can also be quoted. Average Raw Material Holding Average Finished Goods Held Number of Days In Working Capital Profit \& Loss Account Ratios Material Cost Composition Imported Composition of Raw Materials Consumed Selling Distribution Cost Composition Expenses as Composition of Total Sales Cash Flow Indicator Ratios Dividend Payout Ratio Net Profit Dividend Payout Ratio Cash Profit Earning Retention Ratio Cash Earning Retention Ratio AdjustedCash Flow Times Infosys Standalone Profit \& Loss account in Rs. Cr. \begin{tabular}{lll|l|l|} Mar 23 & Mar 22 & Mar 21 & Mar 20 & Mar 19 \end{tabular} 12 mths 12 mths 12 mths 12 mths 12 mths INCOME Revenue From Operations [Gross] Revenue From Operations [Net] Total Operating Revenues Other Income Total Revenue EXPENSES Operating And Direct Expenses Employee Benefit Expenses Finance Costs Depreciation And Amortisation Expenses Other Expenses Total Expenses Profit/Loss Before Exceptional, ExtraOrdinary Items And Tax Profit/Loss Before Tax Tax Expenses-Continued Operations Current Tax Deferred Tax Total Tax Expenses Profit/Loss After Tax And Before ExtraOrdinary Items Profit/Loss From Continuing Operations Profit/Loss For The Period \begin{tabular}{l|l|l|l|l} 124,014.00 & 103,940.00 & 85,912.00 & 79,047.00 & 73,107.00 \end{tabular} \begin{tabular}{|l|l|l|l|l|} 124,014.00 & 103,940.00 & 85,912.00 & 79,047.00 & 73,107.00 \end{tabular} \begin{tabular}{|l|l|l|l|l|} 124,014.00 & 103,940.00 & 85,912.00 & 79,047.00 & 73,107.00 \end{tabular} \begin{tabular}{|l|r|r|r|r|} \hline 3,859.00 & 3,224.00 & 2,467.00 & 2,700.00 & 2,852.00 \\ \hline \end{tabular} \begin{tabular}{l|l|l|l|l|} 127,873.00 & 107,164.00 & 88,379.00 & 81,747.00 & 75,959.00 \end{tabular} \begin{tabular}{|l|l|l|l|l} 27,275.00 & 21,958.00 & 13,533.00 & 13,791.00 & 12,633.00 \end{tabular} \begin{tabular}{|l|l|l|l|l|} 62,764.00 & 51,664.00 & 45,179.00 & 42,434.00 & 38,296.00 \end{tabular} \begin{tabular}{|l|r|r|r|r|} \hline 157.00 & 128.00 & 126.00 & 114.00 & 0.00 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|} \hline 2,753.00 & 2,429.00 & 2,321.00 & 2,144.00 & 1,599.00 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|r|} \hline 3,281.00 & 2,490.00 & 2,743.00 & 2,787.00 & 3,504.00 \end{tabular} \begin{tabular}{l|l|l|l|l|} 96,230.00 & 78,669.00 & 63,902.00 & 61,270.00 & 56,032.00 \end{tabular} \begin{tabular}{ll|l|l|} Mar 23 & Mar 22 & Mar 21 & Mar 20 \end{tabular} 12 mths 12 mths 12 mths 12 mths 12 mths \begin{tabular}{l|l|l|l|l} 31,643.00 & 28,495.00 & 24,477.00 & 20,477.00 & 19,927.00 \end{tabular} \begin{tabular}{|l|l|l|l|l|} 31,643.00 & 28,495.00 & 24,477.00 & 20,477.00 & 19,927.00 \end{tabular} \begin{tabular}{|r|r|r|r|r|} 8,167.00 & 6,960.00 & 6,013.00 & 5,235.00 & 5,189.00 \\ \hline 208.00 & 300.00 & 416.00 & -301.00 & 36.00 \\ \hline 8,375.00 & 7,260.00 & 6,429.00 & 4,934.00 & 5,225.00 \\ \hline \end{tabular} 23,268.0021,235.0018,048.0015,543.0014,702.00 \begin{tabular}{|l|l|l|l|l} 23,268.00 & 21,235.00 & 18,048.00 & 15,543.00 & 14,702.00 \end{tabular} \begin{tabular}{l|l|l|l|l} 23,268.00 & 21,235.00 & 18,048.00 & 15,543.00 & 14,702.00 \end{tabular} \begin{tabular}{ll|l|l|} Mar 23 & Mar 22 & Mar 21 & Mar 20 \end{tabular} 12 mths 12 mths 12 mths 12 mths 12 mths OTHER ADDITIONAL INFORMATION EARNINGS PER SHARE Basic EPS (Rs.) 55.48 50.27 42.37 36.34 33.66 Diluted EPS (Rs.) 55.42 50.21 42.33 36.32 33.64 VALUE OF IMPORTED AND INDIGENIOUS RAW MATERIALS STORES, SPARES AND LOOSE TOOLS DIVIDEND AND DIVIDEND PERCENTAGE Equity Share Dividend 13,675.00 12,700.00 9,158.00 9,553.00 13,768.00 Equity Dividend Rate (\%) 680.00 620.00 540.00 350.00 430.00 Ratios to be analyzed under Profitability, Liquidity, Working capital efficiency, Solvency, and Investor decision-making segments. Tables/charts/graphs to display the performance over the years or two years. Ex. charts like sales, assets, and PBIT if taken for 5 years. These can be taken from the previous annual reports and can also be plotted for competitors to make a meaningful comparison. More the merrier! Compare the company's performance with competitors and with the industry average to comment on the performance. Industry Averages can be taken from Capital Line Plus. News about the company that is relevant to your decision-making can also be quoted. Average Raw Material Holding Average Finished Goods Held Number of Days In Working Capital Profit \& Loss Account Ratios Material Cost Composition Imported Composition of Raw Materials Consumed Selling Distribution Cost Composition Expenses as Composition of Total Sales Cash Flow Indicator Ratios Dividend Payout Ratio Net Profit Dividend Payout Ratio Cash Profit Earning Retention Ratio Cash Earning Retention Ratio AdjustedCash Flow Times Infosys Standalone Profit \& Loss account in Rs. Cr. \begin{tabular}{lll|l|l|} Mar 23 & Mar 22 & Mar 21 & Mar 20 & Mar 19 \end{tabular} 12 mths 12 mths 12 mths 12 mths 12 mths INCOME Revenue From Operations [Gross] Revenue From Operations [Net] Total Operating Revenues Other Income Total Revenue EXPENSES Operating And Direct Expenses Employee Benefit Expenses Finance Costs Depreciation And Amortisation Expenses Other Expenses Total Expenses Profit/Loss Before Exceptional, ExtraOrdinary Items And Tax Profit/Loss Before Tax Tax Expenses-Continued Operations Current Tax Deferred Tax Total Tax Expenses Profit/Loss After Tax And Before ExtraOrdinary Items Profit/Loss From Continuing Operations Profit/Loss For The Period \begin{tabular}{l|l|l|l|l} 124,014.00 & 103,940.00 & 85,912.00 & 79,047.00 & 73,107.00 \end{tabular} \begin{tabular}{|l|l|l|l|l|} 124,014.00 & 103,940.00 & 85,912.00 & 79,047.00 & 73,107.00 \end{tabular} \begin{tabular}{|l|l|l|l|l|} 124,014.00 & 103,940.00 & 85,912.00 & 79,047.00 & 73,107.00 \end{tabular} \begin{tabular}{|l|r|r|r|r|} \hline 3,859.00 & 3,224.00 & 2,467.00 & 2,700.00 & 2,852.00 \\ \hline \end{tabular} \begin{tabular}{l|l|l|l|l|} 127,873.00 & 107,164.00 & 88,379.00 & 81,747.00 & 75,959.00 \end{tabular} \begin{tabular}{|l|l|l|l|l} 27,275.00 & 21,958.00 & 13,533.00 & 13,791.00 & 12,633.00 \end{tabular} \begin{tabular}{|l|l|l|l|l|} 62,764.00 & 51,664.00 & 45,179.00 & 42,434.00 & 38,296.00 \end{tabular} \begin{tabular}{|l|r|r|r|r|} \hline 157.00 & 128.00 & 126.00 & 114.00 & 0.00 \\ \hline \end{tabular} \begin{tabular}{|l|l|l|l|l|} \hline 2,753.00 & 2,429.00 & 2,321.00 & 2,144.00 & 1,599.00 \\ \hline \end{tabular} \begin{tabular}{|l|r|r|r|r|} \hline 3,281.00 & 2,490.00 & 2,743.00 & 2,787.00 & 3,504.00 \end{tabular} \begin{tabular}{l|l|l|l|l|} 96,230.00 & 78,669.00 & 63,902.00 & 61,270.00 & 56,032.00 \end{tabular} \begin{tabular}{ll|l|l|} Mar 23 & Mar 22 & Mar 21 & Mar 20 \end{tabular} 12 mths 12 mths 12 mths 12 mths 12 mths \begin{tabular}{l|l|l|l|l} 31,643.00 & 28,495.00 & 24,477.00 & 20,477.00 & 19,927.00 \end{tabular} \begin{tabular}{|l|l|l|l|l|} 31,643.00 & 28,495.00 & 24,477.00 & 20,477.00 & 19,927.00 \end{tabular} \begin{tabular}{|r|r|r|r|r|} 8,167.00 & 6,960.00 & 6,013.00 & 5,235.00 & 5,189.00 \\ \hline 208.00 & 300.00 & 416.00 & -301.00 & 36.00 \\ \hline 8,375.00 & 7,260.00 & 6,429.00 & 4,934.00 & 5,225.00 \\ \hline \end{tabular} 23,268.0021,235.0018,048.0015,543.0014,702.00 \begin{tabular}{|l|l|l|l|l} 23,268.00 & 21,235.00 & 18,048.00 & 15,543.00 & 14,702.00 \end{tabular} \begin{tabular}{l|l|l|l|l} 23,268.00 & 21,235.00 & 18,048.00 & 15,543.00 & 14,702.00 \end{tabular} \begin{tabular}{ll|l|l|} Mar 23 & Mar 22 & Mar 21 & Mar 20 \end{tabular} 12 mths 12 mths 12 mths 12 mths 12 mths OTHER ADDITIONAL INFORMATION EARNINGS PER SHARE Basic EPS (Rs.) 55.48 50.27 42.37 36.34 33.66 Diluted EPS (Rs.) 55.42 50.21 42.33 36.32 33.64 VALUE OF IMPORTED AND INDIGENIOUS RAW MATERIALS STORES, SPARES AND LOOSE TOOLS DIVIDEND AND DIVIDEND PERCENTAGE Equity Share Dividend 13,675.00 12,700.00 9,158.00 9,553.00 13,768.00 Equity Dividend Rate (\%) 680.00 620.00 540.00 350.00 430.00