Preview

Satyam Computer Services Limited Ifrs Consolidated Interim Financial Statements

Good Essays
Open Document
Open Document
25111 Words
Grammar
Grammar
Plagiarism
Plagiarism
Writing
Writing
Score
Score
Satyam Computer Services Limited Ifrs Consolidated Interim Financial Statements
Satyam Computer Services Limited
IFRS Consolidated Interim Financial Statements
(unaudited)
September 30, 2008

Index

Consolidated interim balance sheet........................................................................................................................................................ 1
Consolidated interim income statement.................................................................................................................................................. 2
Consolidated interim statement of changes in equity ............................................................................................................................. 3
Consolidated interim cash flow statement .............................................................................................................................................. 5
Notes to the consolidated interim financial statements........................................................................................................................... 6

Satyam Computer Services Limited
(All amounts in ‘US$ in million’ except per share data and as otherwise stated)

Consolidated interim balance sheet
As at September 30,
Note

As at March 31,

2008
(unaudited)

2007
(unaudited)

2008
(audited)

241.2
110.8
4.1
0.1
32.1
49.2
437.5

186.6
43.3
4.7
874.8
25.3
8.4
23.6
1,166.7

219.7
47.5
4.9
29.3
0.3
38.2
339.9

633.6
53.9
795.0
433.4

534.2
67.8
27.6
164.3

598.8
81.5
894.8
290.5

1,915.9

793.9

1,865.6

2,353.4

1,960.6

2,205.5

33.3
0.6
348.1
(1.1)
56.4
1,447.9
(118.3)

33.0
1.1
317.1
(1.2)
51.2
1,024.9
161.1

33.1
0.5
329.1
(1.1)
57.1
1,231.8
149.3

Minority interest

1,766.9
-

1,587.2
-

1,799.8
-

Total equity

1,766.9

1,587.2

1,799.8

18.5
10.4
15.8
14.4
9.9

24.7
12.7
14.1

24.8
14.6
1.1
11.7

69.0

51.5

52.2

164.6
34.5
32.1
93.5

You May Also Find These Documents Helpful

  • Satisfactory Essays

    96 Balance Sheet 2004 2003 Edwards, Inc. has prepared the following comparative balance sheets Cash $198,000 $102,000 for 2003 and 2004: Receivables $106,000 $78,000 2004 2003 Inventory $100,000 $120,000 Prepaid expenses $12,000 $18,000 Cash $ 198,000 $102,000 Plant assets $840,000 $700,000 Receivables 106,000 78,000 Accumulated depreciation $(300,000) $(250,000) Inventory 100,000 120,000 Patent $102,000 $116,000 Prepaid expenses 12,000 18,000 $1,058,000 $884,000 Plant assets 840,000 700,000 Accounts payable $102,000 $112,000 Accumulated depreciation (300,000) (250,000) Accrued liabilities $40,000 $28,000 Patent 102,000 116,000 Mortgage payable $- $300,000 Preferred…

    • 522 Words
    • 3 Pages
    Satisfactory Essays
  • Satisfactory Essays

    depreciation 140,000 260,000 469,000 Intangible assets Patents—at cost less amortization 36,000 Total assets $1,354,200 PROBLEM 5-3 (Continued) Liabilities and Stockholders’ Equity Current liabilities Notes payable, secured by investments of $120,000 $ 94,000 Accounts due 148,000 Accrued expenditures 49,200 Total existing debts $ 291,200 Long-term liabilities 8% bonds payable, due January 1, 2018 400,000 Less: Unamortized discount on bonds due 20,000 380,000 Total debts 671,200 Stockholders’ equity Common stock Authorized 600,000 shares of $1 par value; issued and outstanding, 500,000 shares $500,000 Premium on common stock 45,000 545,000 Saved income 138,000 683,000 Total debts and stockholders’ equity $1,354,200 30 Points CA 24-2 Item 1…

    • 807 Words
    • 6 Pages
    Satisfactory Essays
  • Good Essays

    Hcs/405 Week 4 Lt Ratios

    • 633 Words
    • 3 Pages

    2008 Ratio (unaudited) 2009 Ratio (unaudited) 2008 Ratio (audited) 2009 Ratio (audited) Current Ratio Current Ratio Current Ratio Current Ratio $130,026 Assets $8,380 Liabilities 15.52 to 1 $128,867 Assets $23,807 Liabilities 5.41 to 1 $130,026 Assets $8,380 Liabilities 15.52 to 1 $128,867 Assets $ 23,807 Liabilities 5.37 to 1 Quick Ratio Quick Ratio Quick Ratio Quick Ratio $41,851 $37,666 $79,517 / $8,380 9.49 to 1 $22,995 $59,787 $82,782 / $23,807 3.48 to 1 $41,851 + $37,666 / $8380 9.49 to 1 $22,995 + $58,787 / $23,807 3.44 to 1 Days Cash on Hand Days Cash on Hand Days Cash on Hand Days Cash on Hand $437,424 ($24,955) $412,469 / 365 = $1,130.05 $41,851 / $ 1,130.05 = 37.04 days $462,293 ($36,036)…

    • 633 Words
    • 3 Pages
    Good Essays
  • Satisfactory Essays

    Berrys Bug Blaster

    • 261 Words
    • 2 Pages

    Liabilities | | | | Current Liabilities | | | Accrued Payroll Taxes | $36,007.33 | | Accounts Payable | $270,798.38 | | Total Current Liabilities | $306,805.71 | | | Long-Term Liabilities | $0.00 | | | Total Liabilites | $306,805.71 | | | | Stockholders Equity | | | Common Stock (1,000,000 authorized shares at $1 par) | $70,000.00 | |…

    • 261 Words
    • 2 Pages
    Satisfactory Essays
  • Satisfactory Essays

    Waren Sports Supply2

    • 428 Words
    • 28 Pages

    UNADJUSTED YEAR-END ADJUSTMENTS TRIAL BALANCE STATEMENT SHEET NO. TITLE TRIAL BALANCE TRIAL BALANCE DEBIT CREDIT DEBIT CREDIT ID # DEBIT ID # CREDIT DEBIT CREDIT DEBIT CREDIT DEBIT CREDIT ASSETS 10100 Cash 11,025.19 108,309.00 108,309.00 108,309.00 10200 Accounts receivable 11,065.00 47,102.00 47,102.00 47,102.00 10300 Allowance for doubtful accounts 3,250.81 1,149.19 (1,149.19) (1,149.19) 10400 Inventory 101,681.00 101,681.00 101,681.00 101,681.00 10600 Marketable securities 24,000.00 24,000.00 24,000.00 10800…

    • 428 Words
    • 28 Pages
    Satisfactory Essays
  • Powerful Essays

    CASE 1.3 Just for FEET, Inc. 1. (1) Common-sized Balance Sheet 01/01/1999 01/01/1998 01/01/1997 Current assets: Cash and cash equivalents 2% 18% 37% Marketable securities available for sale - - 9% Accounts receivable 3% 4% 2% Inventory 58% 46% 35% Other current assets 3% 1% 1% Total current assets 65% 69% 84% Property and equipment, net 23% 21% 15% Goodwill, net 10% 8% - Other 1% 1% 2% Total assets 100% 100% 100% Current liabilities: Short-term borrowings - Accounts payable 28% 28% 25% Accrued expenses 7% 5% 3% Income taxes payable 0% 1% 0% Current maturities of long-term debt 2% 2% 1% Total current liabilities 36% 86% 93% Long-term debt and obligations 64% 16% 7% Total liabilities 100% 100% 100% Shareholders' equity Common stock 0% 0% 0% Paid-in capital 77% 82% 87% Retained earnings 23% 18% 13% Total shareholders' equity 100% 100% 100% Total liabilities and shareholders' equity (2) Common-sized Statements of Earnings 1999 1998 1997 Net sales 100.00% 100.00% 100.00% Cost of sales 58.38% 58.46% 57.54% Gross profit 41.62% 41.54% 42.46% Other revenues 0.17% 0.23% 0.23% Operating expenses Store operating 30.01% 29.18% 27.04% Store opening costs 1.76% 1.41% 4.38% Amortization of intangibles 0.27% 0.25% 0.07% General and administrative 3.14% 3.77% 3.07% Total operating expenses 35.18% 34.60% 34.57% Operating income 6.61% 7.17% 8.12% Interest expense -1.04% -0.30% -0.32% Interest income 0.02% 0.29% 1.85% Earnings before income taxes and cumulative effect of change in accounting principle 5.59% 7.15% 9.65% Provision for income taxes 2.15% 2.68% 3.43% Earnings before cumulative effect of a change in accounting principle 3.44% 4.47% 6.22% Cumulative effect on prior years of change in accounting principle - - -0.80%…

    • 642 Words
    • 3 Pages
    Powerful Essays
  • Good Essays

    All of our merchandise on our website is recorded at cost or fair value, whichever is lower. The salvage motorcycle inventory is recorded at cost. We value our inventory using the average method. If the motorcycle is considered “unsellable”, it becomes disassembled and sold for parts. All parts received from motorcycles that have been disassembled are not recorded because the cost has already been recorded from the original purchase. The motorcycle would be written off as a loss on net income and all sales from the parts are considered gains and are stated on net…

    • 1333 Words
    • 6 Pages
    Good Essays
  • Satisfactory Essays

    Compile all elements, including portions previously completed, and submit them as attachments to the same…

    • 274 Words
    • 2 Pages
    Satisfactory Essays
  • Satisfactory Essays

    When assessing audit risk, should auditors consider the type and number of third parties that may ultimately rely on the client’s financial statements? Should auditors insist that audit engagement letters identify the third parties to whom the client intends to distribute the audited financial statements? Would this practice eliminate auditors’ legal liability to nonprivity parties not mentioned in engagement letters?…

    • 314 Words
    • 2 Pages
    Satisfactory Essays
  • Better Essays

    This year 's preliminary results season has been something of a landmark. Last year was to be the last reporting period where listed companies presented their results according to UK generally accepted accounting principles (GAAP). After that, they would be required to use international financial reporting standards (IFRS) to prepare their consolidated financial statements for accounting periods commencing on or after 1st January 2005 (http://search.ft.com, 2004). The requirement to adopt IFRS applies only to those companies that are active direct participants in the capital market (i.e. those that have securities that are publicly traded on recognised stock markets). There are estimated to be about 7,000 such companies in the EU, of whom 2,500 are in the UK (www.accountancyage.com, 2004).…

    • 2721 Words
    • 11 Pages
    Better Essays
  • Good Essays

    Indigo Books and Music Inc. (Indigo) is Canada’s largest book retailer and first cultural department store which operates in all ten provinces with the goal of inspiring their customers and the ones they care about with life-enriching products and experiences. The purpose of this report is to analyze the attainments of Indigo in the domain of promotional marketing, specifically pinpointing their competence in public relations. Furthermore, underlining how Indigo and several bookstores across North America have successfully adapted to the trend of continuously diversifying in-store products in response to the public’s dynamic attitudes and requests.…

    • 869 Words
    • 4 Pages
    Good Essays
  • Powerful Essays

    March 2006 Financial Reporting This Financial Reporting letter was prepared and distributed by BDO Seidman, LLP to help our clients anticipate and respond to questions that may arise in connection with the implementation of FASB Statement No. 123 (Revised 2004), Share-Based Payment. Contents:…

    • 9718 Words
    • 39 Pages
    Powerful Essays
  • Good Essays

    Financial Statements

    • 1016 Words
    • 5 Pages

    References: The Four Basic Financial Statements: An Overview. (2009, January 21). McGraw-Hill Higher Education. Retrieved June 18, 2013, from http://highered.mcgraw-hill.com/sites/0073324833/student_view0/ebook/chapter1/chbody1/the_four_basic_financial_statements__an_overview.html…

    • 1016 Words
    • 5 Pages
    Good Essays
  • Good Essays

    AMFAC Inc.

    • 653 Words
    • 5 Pages

    Accounts receivable and inventory remained relatively constant during the year. Assets at the beginning of the year totalled $250,000 and the stockholders’ equity at the beginning of the year amounted to $180,000. Preferred stock did not change during the year. There are no convertible securities.…

    • 653 Words
    • 5 Pages
    Good Essays
  • Good Essays

    Financial Statement

    • 609 Words
    • 3 Pages

    There are four basic financial statements: balance sheet, income statement, retained earnings statement, and statement of cash flows. These financial statements would include an overview of the assets, liabilities, expenses, and revenues of the business. Financial statements are useful not only to internal user; such as managers and employees, but also to external users; such as investors and creditors to communicate the company’s respective accounting information.…

    • 609 Words
    • 3 Pages
    Good Essays