In Millions of INR except Per Share FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 12 Months Ending 03 31 2018 03 31 2019 03 31 2020 03 31 2021 03 31 2022 Revenue 733463 9 810959 816179 8 859511 3 1003838 Sales Services Revenue 733463 9 810959 816179 8 859511 3 1003838 Other Operating Income 11161 6 11915 2 7656 7 13043 5 6166 1 Operating Expenses 680884 8 756338 8 765660 4 811724 6 934992 5286 Selling, General Admin 28362 7 20478 7 25086 29173 4 29826 8 Selling Marketing Research Development 1389 3 1682 3 1987 4 Depreciation Amortization 10321 9995 5 9506 5 11506 8 11725 Prov For Doubtful Accts 7451 7 440 6 1040 Other Operating Expense 633360 1 723741 7 729080 5 771044 4 894480 7286 Operating Income (Loss) 63740 7 66535 4 58176 1 60830 2 75011 5714 Non Operating (Income) Loss 26935 7 6648 9 685 2 18400 7 16048 3 Interest Expense, Net 9188 2 11411 5 16189 4 14262 7 6342 6 Interest Expense 14157 1 17474 8 22386 4 23769 8 16897 7 Interest Income 4968 9 6063 3 6197 9507 1 10555 1 Other Investment (Inc) Loss 32286 7 15121 2 13872 9 10344 16190 6 Foreign Exch (Gain) Loss 1356 7 1193 8 1757 2 0 0 (Income) Loss from Affiliates 0 Other Non Op (Income) Loss 2480 5 1745 4 1244 5 14482 6200 3 Pretax Income (Loss), Adjusted 90676 4 73184 3 58861 3 42429 5 91059 8714 Abnormal Losses (Gains) 18052 6 19010 3 10997 8 10757 8 9027 1286 Abnormal Derivatives 521 1 Disposal of Assets 601 8 281 309 2 511 9 147 8 Asset Write Down Impairment of Intangibles Gain Loss on Sale Acquisition of Business 1988 2 32767 6269 9 1837 1429 Sale of Investments 22959 7 2305 8 5037 1 10062 8 5151 3 Unrealized Investments 19291 704 2 90 4 Other Abnormal Items 2317 1 2947 5 1981 2857 Pretax Income (Loss), GAAP 72623 8 92194 6 69859 1 53187 3 100087 Income Tax Expense (Benefit) 18750 8 22711 3 9611 5 21714 2 21292 5 Current Income Tax 19740 7 24097 3 15256 18477 2 24051 7 Deferred Income Tax 989 9 1386 5644 5 3237 2759 2 Income (Loss) from Cont Ops 53873 69483 3 60247 6 31473 1 78794 5 Net Extraordinary Losses (Gains) 0 5430 6 6544 5 86504 8 0 Discontinued Operations 0 5430 6 6544 5 86504 8 0 XO Accounting Changes 0 0 0 0 0 Income (Loss) Incl MI 53873 74913 9 66792 1 117977 9 78794 5 Minority Interest 0 0 0 0 0 Net Income, GAAP 53873 74913 9 66792 1 117977 9 78794 5 Preferred Dividends 0 0 0 0 0 Other Adjustments 0 0 0 0 0 Net Income Avail to Common, GAAP 53873 74913 9 66792 1 117977 9 78794 5 Net Income Avail to Common, Adj 66509 82 56176 09 52549 14 23942 64 72475 51 Net Abnormal Losses (Gains) 12636 82 13307 21 7698 46 7530 46 6318 99 Net Extraordinary Losses (Gains) 0 5430 6 6544 5 86504 8 0 Basic Weighted Avg Shares 1400 614 1402 087 1403 3698 1404 1469 1404 7477 Basic EPS, GAAP 38 46 53 43 47 59 84 02 56 09 Basic EPS from Cont Ops, GAAP 38 46 49 56 42 93 22 41 56 09 Basic EPS from Cont Ops, Adjusted 47 4862 40 0693 37 4484 17 048 51 5933 Diluted Weighted Avg Shares 1404 1834 1404 5447 1405 2228 1405 5672 1406 2883 Diluted EPS, GAAP 38 37 53 34 47 53 83 93 56 03 Diluted EPS from Cont Ops, GAAP 38 37 49 47 42 87 22 39 56 03 Diluted EPS from Cont Ops, Adjusted 47 3694 39 9956 37 3915 17 0324 51 5366 Reference Items Accounting Standard IN GAAP IN GAAP IN GAAP IN GAAP IN GAAP EBITDA 74235 3 76530 9 68381 2 72337 86736 5714 EBITDA Margin (T12M) 10 1212 9 4371 8 3782 8 4161 8 6405 EBITA 64387 6 67168 7 59331 61237 76288 7714 EBIT 63740 7 66535 4 58176 1 60830 2 75011 5714 Operating Margin 8 6904 8 2045 7 1279 7 0773 7 4725 Profit Margin 9 0679 6 9271 6 4384 2 7856 7 2198 Sales per Employee 17087501 16 18117535 35 17951037 02 21208362 33 19970119 56 Dividends per Share 16 18 18 36 22 Total Cash Common Dividends 22786 9 25967 8 27549 4 50563 9907 30910 6407 Personnel Expenses 57135 9 57326 59559 8 63982 73968 8 Depreciation Expense 9847 7 9362 2 9050 2 11100 10447 8 Rental Expense 18654 8 21540 3 19482 7 21297 1 26238 2 Do financial statements analysis and interpretation to understand financial health of selected organization(s) using tools (ratios) and techniques (costing) Analyze and interpret financial health of an organization i e how organization has been doing for last 5 years (trend analysis), how organization is doing vis a vis its competitors in last 5 years (comparative analysis) and how organization is doing vis a vis its industry average in last 5 years (industry comparative analysis) Analyze and interpret financial health in terms of its Riskiness arising out of its cost structure (Do CPV Analysis) Liquidity position i e organization(s) ability to meet current liabilities from current assets and ability to convert current assets into cash (Assets Utilization), Leverage position Both Operating leverage (how EBIT is sensitive due to change in revenue) and financial leverage (how EPS in sensitive due to change in EBIT), Organizations ability to meet financial obligations (Interest on loan), etc Profitability Position Economic Profitability (profit generating capacity from effective utilization of its assets or capacity), Commercial Profitability (profit generating capacity from revenue) and Owners Profitability (contribution of profit to owners)

The Answer is in the image, click to view ...

Answered step by step

Verified Expert Solution

Link Copied!

Question

1 Approved Answer

Posted on Aug 17, 2024

In Millions of INR except Per Share FY 2018 FY 2019 FY 2020 FY 2021 FY 2022 12 Months Ending 03/31/2018 03/31/2019 03/31/2020 03/31/2021 03/31/2022

In Millions of INR except Per Share	FY 2018	FY 2019	FY 2020	FY 2021	FY 2022
12 Months Ending	03/31/2018	03/31/2019	03/31/2020	03/31/2021	03/31/2022
Revenue	733463.9	810959	816179.8	859511.3	1003838
+ Sales & Services Revenue	733463.9	810959	816179.8	859511.3	1003838
+ Other Operating Income	11161.6	11915.2	7656.7	13043.5	6166.1
- Operating Expenses	680884.8	756338.8	765660.4	811724.6	934992.5286
+ Selling, General & Admin	28362.7	20478.7	25086	29173.4	29826.8
+ Selling & Marketing
+ Research & Development	1389.3	1682.3	1987.4
+ Depreciation & Amortization	10321	9995.5	9506.5	11506.8	11725
+ Prov For Doubtful Accts	7451.7	440.6			-1040
+ Other Operating Expense	633360.1	723741.7	729080.5	771044.4	894480.7286
Operating Income (Loss)	63740.7	66535.4	58176.1	60830.2	75011.5714
- Non-Operating (Income) Loss	-26935.7	-6648.9	-685.2	18400.7	-16048.3
+ Interest Expense, Net	9188.2	11411.5	16189.4	14262.7	6342.6
+ Interest Expense	14157.1	17474.8	22386.4	23769.8	16897.7
- Interest Income	4968.9	6063.3	6197	9507.1	10555.1
+ Other Investment (Inc) Loss	-32286.7	-15121.2	-13872.9	-10344	-16190.6
+ Foreign Exch (Gain) Loss	-1356.7	-1193.8	-1757.2	0	0
+ (Income) Loss from Affiliates			0
+ Other Non-Op (Income) Loss	-2480.5	-1745.4	-1244.5	14482	-6200.3
Pretax Income (Loss), Adjusted	90676.4	73184.3	58861.3	42429.5	91059.8714
- Abnormal Losses (Gains)	18052.6	-19010.3	-10997.8	-10757.8	-9027.1286
+ Abnormal Derivatives				521.1
+ Disposal of Assets	-601.8	-281	309.2	-511.9	-147.8
+ Asset Write-Down
+ Impairment of Intangibles
+ Gain/Loss on Sale/Acquisition of Business	-1988.2	-32767	-6269.9		-1837.1429
+ Sale of Investments	22959.7	-2305.8	-5037.1	-10062.8	-5151.3
+ Unrealized Investments		19291		-704.2	90.4
+ Other Abnormal Items	-2317.1	-2947.5			-1981.2857
Pretax Income (Loss), GAAP	72623.8	92194.6	69859.1	53187.3	100087
- Income Tax Expense (Benefit)	18750.8	22711.3	9611.5	21714.2	21292.5
+ Current Income Tax	19740.7	24097.3	15256	18477.2	24051.7
+ Deferred Income Tax	-989.9	-1386	-5644.5	3237	-2759.2
Income (Loss) from Cont Ops	53873	69483.3	60247.6	31473.1	78794.5
- Net Extraordinary Losses (Gains)	0	-5430.6	-6544.5	-86504.8	0
+ Discontinued Operations	0	-5430.6	-6544.5	-86504.8	0
+ XO & Accounting Changes	0	0	0	0	0
Income (Loss) Incl. MI	53873	74913.9	66792.1	117977.9	78794.5
- Minority Interest	0	0	0	0	0
Net Income, GAAP	53873	74913.9	66792.1	117977.9	78794.5
- Preferred Dividends	0	0	0	0	0
- Other Adjustments	0	0	0	0	0
Net Income Avail to Common, GAAP	53873	74913.9	66792.1	117977.9	78794.5

Net Income Avail to Common, Adj	66509.82	56176.09	52549.14	23942.64	72475.51
Net Abnormal Losses (Gains)	12636.82	-13307.21	-7698.46	-7530.46	-6318.99
Net Extraordinary Losses (Gains)	0	-5430.6	-6544.5	-86504.8	0

Basic Weighted Avg Shares	1400.614	1402.087	1403.3698	1404.1469	1404.7477
Basic EPS, GAAP	38.46	53.43	47.59	84.02	56.09
Basic EPS from Cont Ops, GAAP	38.46	49.56	42.93	22.41	56.09
Basic EPS from Cont Ops, Adjusted	47.4862	40.0693	37.4484	17.048	51.5933

Diluted Weighted Avg Shares	1404.1834	1404.5447	1405.2228	1405.5672	1406.2883
Diluted EPS, GAAP	38.37	53.34	47.53	83.93	56.03
Diluted EPS from Cont Ops, GAAP	38.37	49.47	42.87	22.39	56.03
Diluted EPS from Cont Ops, Adjusted	47.3694	39.9956	37.3915	17.0324	51.5366

Reference Items
Accounting Standard	IN GAAP	IN GAAP	IN GAAP	IN GAAP	IN GAAP
EBITDA	74235.3	76530.9	68381.2	72337	86736.5714
EBITDA Margin (T12M)	10.1212	9.4371	8.3782	8.4161	8.6405
EBITA	64387.6	67168.7	59331	61237	76288.7714
EBIT	63740.7	66535.4	58176.1	60830.2	75011.5714
Operating Margin	8.6904	8.2045	7.1279	7.0773	7.4725
Profit Margin	9.0679	6.9271	6.4384	2.7856	7.2198
Sales per Employee	17087501.16	18117535.35	17951037.02	21208362.33	19970119.56
Dividends per Share	16	18	18	36	22
Total Cash Common Dividends	22786.9	25967.8	27549.4	50563.9907	30910.6407
Personnel Expenses	57135.9	57326	59559.8	63982	73968.8
Depreciation Expense	9847.7	9362.2	9050.2	11100	10447.8
Rental Expense	18654.8	21540.3	19482.7	21297.1	26238.2

Do financial statements analysis and interpretation to understand financial health of selected organization(s) using tools (ratios) and techniques (costing)
Analyze and interpret financial health of an organization i.e.
- how organization has been doing for last 5 years (trend analysis),
- how organization is doing vis-a-vis its competitors in last 5 years (comparative analysis) and
- how organization is doing vis-a-vis its industry average in last 5 years (industry comparative analysis).

Analyze and interpret financial health in terms of its:

Riskiness arising out of its cost structure (Do CPV Analysis)
Liquidity position i.e. organization(s) ability to meet current liabilities from current assets and ability to convert current assets into cash (Assets Utilization),
Leverage position Both Operating leverage (how EBIT is sensitive due to change in revenue) and financial leverage (how EPS in sensitive due to change in EBIT), Organizations ability to meet financial obligations (Interest on loan), etc.
Profitability Position Economic Profitability (profit generating capacity from effective utilization of its assets or capacity), Commercial Profitability (profit generating capacity from revenue) and Owners Profitability (contribution of profit to owners)