Year FY 2021 FY 2022

Revenue From Operations 164177 191754

Revenue From Operations(Net) 164177 191754
Other Income 3134 4018
Total Revenue 167311 195772
EXPENSES:
Cost of Material Consumed 15 26
Employee Benefits / Salaries & other Staff Cost 91814 107554
Finance Cost 637 784
Depreciation and Amortization 4065 4604
Other Expenses 25802 31117
Total Expenses 122333 144085
Profit Before Exceptional Items and Tax 44978 51687
Exceptional Items Before Tax -1218 0
Profit Before Extraordinary Items and Tax 43760 51687
Profit Before Tax 43760 51687
Tax Expenses 11198 13238
Current Tax 11737 14333
Deferred Tax -359 -333
Other Tax Adjustments -180 -762
Adjust for Previous Year -180 -762
Profit After Tax 32562 38449
Minority Interest After Net Profit -132 -122
Profit Attributable to Ordinary Shareholders 32430 38327
Other Comprehensive Income :
Other Comprehensive Income That Will Not Be Reclassified to Profit Or Loss -73 276
Other Comprehensive Income That Will Be Reclassified to Profit Or Loss : 534 -371
Earning Per Share 86.71 103.62
FY 2023
225458
225458
3449
228907

35
127522
779
5022
38642
172000
56907
0
56907
56907
14604
15389
-130
-655
-655
42303
-156
42147

273
219
115.9
 Year FY 2021 FY 2022
Non-Current Assets:
Fixed Assets 21947 22503
Property, Plant and Equipment 11110 10774
Capital Work in Progress 926 1205
Right-of-Use Assets - -
Intangible Assets 2278 2888
Financial Assets :
Investments - Long-term 213 223
Loans - Long - Term 29 311
Others Financial Assets - Long-term 1901 2453
Non Current Tax Assets - Long - Term 1845 1983
Other Non-current Assets 1613 2023
Deferred Tax Assets (Net) 3931 3708
Total Reported Non-current Assets 31479 33204
Current Assets:
Inventories 8 20
Financial Assets :
Current Investments 29160 30262
Trade Receivables 30079 41810
Cash and Cash Equivalents 6858 12488
Bank Balances Other Than Cash and Cash Equivalents 2471 5733
Loans - Short-term 11472 6445
Others Financial Assets - Short-term 7977 1390
Current Tax Assets - Short-term 19 11
Other Current Assets 11236 10151
Total Current Assets 99280 108310

Total Non-Current and Other Assets 31479 33204

Total Assets 130759 141514
EQUITY AND LIABILITIES

Share Capital 370 366

Number of Total Bonus Shares Issued upto Current period 191.43 191.43
Number of Equity Shares - Paid Up 369.91 365.91
Paid Up Capital 369.91 365.91
Other Equity 86063 88773
Total Stockholders’ Equity 86433 89139
Total Reported Stockholders’ Equity 86433 89139
Minority Interest 675 707
Total Equity 87108 89846
Non-Current Liabilities:
Long Term Borrowings 0 0
Lease Liabilities - -
Others Financial Liabilities - Long-term 280 572
Deferred Tax Liabilities (Net) 767 590
Other Non-Current Liabilities 1946 1787
Total Reported Non-current Liabilities 9496 9317
Current Liabilities:
Short Term Borrowings 0 0
Trade Payables 7860 8045
Others Financial Liabilities - Short-term 6150 7687
Current Tax Liabilities - Short-term 6243 7921
Provisions 1394 1411
Other Current Liabilities 11216 15837
Total Current Liabilities 34155 42351
Total Equity and Liabilities 130759 141514
FY 2023

21749
10230
1234
-
2725

266
173
2497
2583
2806
3307
33381

28

36897
49954
7123
3909
1325
1319
8
9707
110270

33381
143651

366
191.43
365.91
365.91
90058
90424
90424
782
91206

0
-
353
792
1539
8887
 0
10515
9068
9345
345
12800
43558
143651
Other Current assets
Particulars FY 2021 FY 2022 FY 2023
Advance to suppliers 160 204 93
Advance to related parties 10 8 9
Contract assets 3830 4248 5616
Prepaid expenses 4651 2994 1494
Prepaid rent 28 18 20
Contract fulfillment cost 796 1074 1035
Indirect taxes recoverable 1491 1310 1049
Others 270 295 391
11236 10151 9707

Current Investments
Particulars FY 2021 FY 2022 FY 2023
Mutual Funs units 4904 1874 2296
Government bonds and secur 23670 25667 26128
Corporate bonds 450 1242 3110
certificate of deposits 0 99 10
Corporate bonds 0 10 2955
Commercial papers 136 381 2398
Treasury Bills 0 989 0
29160 30262 36897
 Year FY 2021 FY 2022 FY 2023

Cash and Cash Equivalents at Beginning of the year 8646 6858 12488
Net Cash from Operating Activities 38802 39949 41965
Net Profit before Tax & Extraordinary Items 32562 38449 42303
Depreciation 4065 4604 5022
Interest (Net) -1867 -1879 -2469
Dividend Received -8 -4 -15
P/L on Sales of Assets -13 -23 -26
P/L on Sales of Invest 0 0 0
Prov. & W/O (Net) 12617 13373 14744
P/L in Forex -21 -120 -189
Fin. Lease & Rental Chrgs 0 9 0
Others -304 -205 -222
Total Adjustments (PBT & Extraordinary Items) 14469 15755 16845
Op. Profit before Working Capital Changes 47031 54204 59148
Trade & 0th receivables 1059 -5144 -7683
Inventories -3 -12 -8
Trade Payables -93 186 2036
Loans & Advances -17 -116 261
Investments 0 0 0
Net Stock on Hire 0 0 0
Leased Assets Net of Sale 0 0 0
Trade Bill(s) Purchased 0 0 0
Change in Borrowing 0 0 0
Change in Deposits 0 0 0
Others -83 2317 1177
Total (OP before Working Capital Changes) 863 -2769 -4217
Cash Generated from/(used in) Operations 47894 51435 54931
Interest Paid(Net) 0 0 0
Direct Taxes Paid -9092 -11486 -12966
Advance Tax Paid 0 0 0
Others 0 0 0
Total-others -9092 -11486 -12966
Cash Flow before Extraordinary Items 38802 39949 41965
Excess Depreciation W/b 0 0 0
Premium on Lease of land 0 0 0
Payment Towards VRS 0 0 0
Prior Year 's Taxation 0 0 0
Gain on Forex Exch. Tran 0 0 0
Others 0 0 0
Net Cash Used in Investing Activities -7956 -738 548
Purchased of Fixed Assets -3176 -2995 -3100
Sale of Fixed Assets 37 31 37
Capital Expenditure 0 0 0
capital WIP 0 0 0
Capital Subsidy Recd 0 0 0
Purchase of Investments -54462 -75374 -129745
Sale of Investments 51630 73852 122687
Investment Income 0 0 0
Interest Received 2730 2700 3080
Dividend Received 8 4 13
Invest.In Subsidiaires 0 0 0
Loans to Subsidiaires 0 0 0
Investment in Group Cos 0 0 0
Issue of Sh. on Acqu. of Cos 0 0 0
Canc. of Invest. in Cos Acq. 0 0 0
Acquisition of Companies 0 0 0
Inter Corporate Deposits -3058 4879 5361
Others -1665 -3835 2215
Net Cash Used in Financing Activities -32634 -33581 -47878
Proceeds from Issue of shares (incl share premium) 0 0 0
Proceed from Issue of Debentures 0 0 0
Proceed from 0ther Long Term Borrowings 0 0 0
Proceed from Bank Borrowings 0 0 0
Proceed from Short Tem Borrowings 0 0 0
Proceed from Deposits 0 0 0
Share Application Money 0 0 0
Cash/Capital Investment Subsidy 0 0 0
Loans from a Corporate Body 0 0 0
Share Application Money Refund 0 0 0
On Redemption of Debenture 0 0 0
Of the Long Tem Borrowings 0 0 0
Of the short term Borrowings 0 0 0
Of financial Liabilities -1336 -1417 -1515
Dividend Paid -10907 -13375 -41410
Shelter Assistance Reserve 0 0 0
Interest Paid -634 -698 -779
Others -19757 -18091 -4174
Net Cash Used in Financing Activities -32634 -33581 -47878
Net Inc/(Dec) in Cash and Cash Equivalent -1788 5630 -5365
Cash and Cash Equivalents at End of the year 6858 12488 7123
RATIO ANALYSIS

Liquidity Ratios
Ratio/Year FY 2021 FY 2022 FY 2023 Trendlines
Current Ratio 2.91 2.56 2.53
Quick Ratio 2.76 2.48 2.49
Cash Ratio 0.20 0.33 0.22
Defense Interval 115.03 146.76 130.64

Long-term Solvency Ratios

Ratio/Year FY 2021 FY 2022 FY 2023 Trendlines
Equity Ratio 0.67 0.63 0.63
Debt Ratio 0.00 0.00 0.00
Debt Equity Ratio 0.00 0.00 0.00
Interest Coverage Ratio 69.70 66.93 74.05

Turnover Ratios
Ratio/Year FY 2021 FY 2022 FY 2023 Trendlines
Debtor Turnover Ratio 5.46 5.33 4.91
Collection Period 66.87 68.42 74.28
Working Capital Turnover Ratio 2.52 2.91 3.38
Total Assets Turnover Ratio 1.26 1.41 1.58
Revenue per Employee Cost 1.79 1.78 1.77

Profitability Ratios
Ratio/Year FY 2021 FY 2022 FY 2023 Trendlines
Return on Capital Employed 50% 58% 62%
Return on Equity 50% 58% 62%
Net Profit Margin 20% 20% 19%
Operating Profit Margin 30% 30% 28%
Return on Assets 25% 24% 27%

DuPont Analysis
Ratio/Year FY 2021 FY 2022 FY 2023 Trendlines
Net Profit Ratio 19.83% 20.05% 18.76%
Total Assets Turnover Ratio 1.26 1.36 1.57
Equity Multiplier 1.50 1.58 1.58
Return on Equity 37.38% 42.79% 46.38%

Other Ratios
Ratio/Year FY 2021 FY 2022 FY 2023 Trendlines
EBITDA Margin 30% 30% 28%
Earnings Per Share 86.71 103.62 115.9
Dividend Per Share 29.485941 36.553194 113.17142
Dividend Payout Ratio 34% 35% 98%
Retention Ratio 66% 65% 2%
Number of shares (in cr) 369.9051 365.9051 365.9051