Question

Make up your own financial statement about any company with the following ;

a) introduction about the company and its goals and objectives

b) prepare the revenue list with analysis

c) prepare retained earnings statement with analysis

d) prepare cost estimate sheet with analysis

e) prepare cash flow statement with analysis in addition to budgeting

f) conclusion with recommendations

* the numbers could be from your imagination

Answer 1

Tech Vision Pvt Ltd.

Objective

Tech Mahindra represents the connected world, offering innovative and customer-centric information technology services and solutions, enabling Enterprises, Associates and the Society to Rise™. We are a USD 4 billion company with 107,200+ professionals across 90 countries, helping over 818 global customers including Fortune 500 companies. Our innovation platforms and reusable assets connect across a number of technologies to deliver tangible business value to our stakeholders. Tech Mahindra is also amongst the Fab 50 companies in Asia as per the Forbes 2015 List.

Goals

Educated, skilled and able women and men are a country s true strength. We aspire to see children who are purposefully engaged, youth that is constructively employed and a society that provides equal opportunities to people with different abilities. Through its corporate social responsibility initiatives, the Mahindra Group commits itself to this . The key focus areas for Corporate Social Responsibility at Tech Mahindra Foundation are: Empowerment of girls/women Empowerment of people with disabilities Corporate volunteering

	Mar 2010	Mar 2011	Mar 2012	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020
Sales -	4,465	4,625	5,140	5,490	6,873	18,802	22,621	26,494	29,141	30,773	34,742	36,868
Sales Growth %	18.55%	3.60%	11.13%	6.80%	25.20%	173.57%	20.31%	17.12%	9.99%	5.60%	12.90%	6.12%
Expenses +	3,246	3,495	3,721	4,572	5,451	14,619	18,428	22,224	24,956	26,063	28,471	31,365
Operating Profit	1,218	1,131	1,419	918	1,422	4,184	4,193	4,271	4,184	4,710	6,271	5,503
OPM %	27%	24%	28%	17%	21%	22%	19%	16%	14%	15%	18%	15%
Other Income	26	69	-298	30	-141	233	106	442	775	1,417	534	1,192
Interest	2	218	100	103	103	80	69	97	129	162	133	192
Depreciation	110	134	144	161	200	522	611	759	978	1,085	1,129	1,446
Profit before tax	1,132	847	877	685	978	3,815	3,618	3,857	3,853	4,879	5,543	5,058
Tax %	10%	17%	15%	21%	24%	20%	27%	22%	26%	22%	23%	23%
Net Profit	1,014	700	644	1,096	1,288	3,029	2,628	2,993	2,813	3,800	4,298	4,033
EPS in Rs	20.67	14.17	12.62	21.32	24.92	31.58	26.09	34.36	32.05	43.01	48.43	46.26
Dividend Payout %	5%	6%	8%	5%	5%	15%	22%	35%	28%	33%	29%	32%

	Mar 2010	Mar 2011	Mar 2012	Mar 2013	Mar 2014	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020
Sales -	4,465	4,625	5,140	5,490	6,873	18,802	22,621	26,494	29,141	30,773	34,742	36,868
Sales Growth %	18.55%	3.60%	11.13%	6.80%	25.20%	173.57%	20.31%	17.12%	9.99%	5.60%	12.90%	6.12%
Expenses +	3,246	3,495	3,721	4,572	5,451	14,619	18,428	22,224	24,956	26,063	28,471	31,365
Operating Profit	1,218	1,131	1,419	918	1,422	4,184	4,193	4,271	4,184	4,710	6,271	5,503
OPM %	27%	24%	28%	17%	21%	22%	19%	16%	14%	15%	18%	15%
Other Income	26	69	-298	30	-141	233	106	442	775	1,417	534	1,192
Interest	2	218	100	103	103	80	69	97	129	162	133	192
Depreciation	110	134	144	161	200	522	611	759	978	1,085	1,129	1,446
Profit before tax	1,132	847	877	685	978	3,815	3,618	3,857	3,853	4,879	5,543	5,058
Tax %	10%	17%	15%	21%	24%	20%	27%	22%	26%	22%	23%	23%
Net Profit	1,014	700	644	1,096	1,288	3,029	2,628	2,993	2,813	3,800	4,298	4,033
EPS in Rs	20.67	14.17	12.62	21.32	24.92	31.58	26.09	34.36	32.05	43.01	48.43	46.26
Dividend Payout %	5%	6%	8%	5%	5%	15%	22%	35%	28%	33%	29%	32%

	2019	2020
Cash from Operating Activity +	4432	4358
Cash from Investing Activity	-2104	1081
Cash from Financing Activity	-2251	-4466
Net cash flow	77	974

Tech vision is a leading provider of consulting-led integrated portfolio services to customers which are Telecom Equipment Manufacturers, Telecom Service Providers and IT Infrastructure Service Providers, Business Process Outsourcing Service Providers as well as Enterprise Solutions Services (BFSI, Retail & Logistics, Manufacturing, E&U, and Healthcare, Life Sciences, etc.) of Information Technology (IT) and IT-enabled services delivered through a network of multiple locations around the globe.