PERIOD ENDING 31-Mar-08 (rs 000) 31-Mar-07

Assets
Current Assets
Cash And Cash Equivalents 985,677 451,951
Short Term Investments 371,681 745,440
Net Receivables 1,204,875 780,730
Inventory 180,017 95,459
Other Current Assets 479,209 239,475

Total Current Assets 3,221,460 2,313,055

Long Term Investments 42,620 36,780
Property Plant and Equipment 999,532 610,453
Goodwill 977,469 292,047
Intangible Assets 313,248 61,429
Accumulated Amortization - -
Other Assets 80,671 45,055
Deferred Long Term Asset Charges - 1,116

Total Assets 5,635,000 3,359,935

 HISTORY

Wipro was set up in the backdrop of the small town

of Amalner in Maharashtra in 1945. Primarily an
oil factory, the chief products were Sunflower
Vanaspati and 787 laundry soap.
It was in the early eighties that Wipro made its
foray into the Info-tech arena. An energetic,
committed team of professional R & D and
marketing managers came together in Bangalore in
1980.
 Liabilities
Current Liabilities
Accounts Payable 715,049 860,747
Short/Current Long Term Debt 741,278 76,600
Other Current Liabilities 418,693 47,552

Total Current Liabilities 1,875,020 984,900

Long Term Debt 382,097 12,891
Other Liabilities 75,576 17,708
Deferred Long Term Liability Charges 52,660 10,672
Minority Interest 2,861 -
Negative Goodwill - -

Total Liabilities 2,388,215 1,026,170

WHY TO ANALYSE FINANCIAL STATEMENT?

It gives true and fair picture of a company.

It helps in Investment decision.
It is used by g
 BALANCE SHEET AS ON

LIABILITIES ASSETS

TRADING AND  SUBSIDIARY BOOK

PROFIT & LOSS A/C  PURCHASE BOOK
 SALES BOOK
LIABILITIES ASSETS PURCHASE RETURN
Expense Income 
BOOK
 SALES RETURN BOOK
 JOURNAL PROPER BOOK

LEDGER
NOMINAL ACCOUNT
REAL ACCOUNT
PERSONAL ACCOUNT
 Classification Of Ratios

Ratios can be broadly classified into four groups

namely:
 Liquidity Group
 Capital structure/leverage Group
 Profitability Group
 Activity Group
 Liquidity Group

Current Ratio = Current assets / current Liabilities

= 3,221,460 / 1,875,020
= 1.71

• Quick Ratio = Quick assets / Quick Liabilities

=