Commercial Transaction Project

ON

“FINANCIAL STATEMENT ANALYSIS OF

INFOSYS LIMITED ”

Submitted to

(School of Liberal Arts and Management

Studies)

UNDER THE GUIDANCE OF

MS. TWINKLE NAGAR

Faculty Guide

Submitted by

(SIDDHARTH MISHRA)

[Batch: 2023-27, Enrollment No.:23SM07BC015 ]

APRIL 2024

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R

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 INTRODUCTION:
INFOSYS LIMITED:

Infosys Limited is a global leader in technology services and consulting, headquartered in Bangalore, India. Founded in 1981 by a group of
seven engineers led by N.R. Narayana Murthy, Infosys has grown to become one of the largest IT companies in India and a key player in the
global technology sector.

The company provides a wide range of services including IT consulting, software development, maintenance, and independent validation
services to companies across various industries. Infosys is known for its innovation, strong corporate governance, and commitment to
sustainability and digital transformation.

As of today, Infosys operates in more than 50 countries and serves clients worldwide, including many Fortune 500 companies. It is listed on both
the Bombay Stock Exchange (BSE) and the National Stock Exchange (NSE) in India, as well as the New York Stock Exchange (NYSE) in the
United States.

Key Facts:

Founded: 1981

Founders: N.R. Narayana Murthy and six others

Headquarters: Bangalore, Karnataka, India

CEO & MD: Salil Parekh (as of 2024)

Employees: Over 300,000 globally.

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 FINANCIAL STATEMENT:

A financial statement is a formal record of the financial activities and position of a company, providing stakeholders with key information about
its performance, financial health, and cash flow. For companies like Infosys, financial statements are essential tools for decision-making,
transparency, and compliance.

The main components of a financial statement include:

1. Income Statement (Profit and Loss Statement):

Shows revenues, expenses, and net profit over a specific period.Helps assess the company’s profitability.

For Infosys, this reflects income from services, operating costs, and net income earned during the quarter or year.

2. Balance Sheet:

Provides a snapshot of the company’s financial position at a specific point in time.Lists assets (what the company owns), liabilities (what it
owes), and shareholders' equity.Infosys maintains a strong balance sheet with significant cash reserves and minimal long-term debt.

3. Cash Flow Statement:

Tracks the inflow and outflow of cash in three areas: operating, investing, and financing activities.

Indicates how well Infosys generates cash to fund its operations, pay debts, and invest in future growth.

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 SCOPE:
The scope of financial statements refers to the range of financial information they provide and the purposes they serve for various stakeholders.
Financial statements are essential tools for understanding a company's financial position, performance, and changes in financial status over a
period of time.

1. Performance Evaluation
Financial statements help assess a company’s profitability, efficiency, and overall financial performance. By analyzing income statements and
cash flows, stakeholders can evaluate how well the company is achieving its business objectives.

2. Financial Position

The balance sheet provides a snapshot of the company’s assets, liabilities, and equity. It helps stakeholders understand the financial stability and
resource management of the organization.

3. Decision-Making

Investors, creditors, and management use financial statements to make informed decisions. For example, potential investors review financial data
to assess the viability and growth potential of the company.

4. Regulatory Compliance

Companies like Infosys are required by law to prepare and publish financial statements in accordance with national and international accounting
standards (e.g., Ind AS, IFRS). This ensures transparency and accountability.

5. Comparative Analysis

Financial statements enable comparison over different periods and against competitors in the industry. This helps identify trends, strengths,
weaknesses, and areas for improvement.

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6. Communication with Stakeholders

Financial statements serve as a key communication tool between the company and its stakeholders, including shareholders, regulatory
authorities, employees, and the public.

OBJECTIVE:
THE OBJECTIVE OF THIS PROJECT IS:

• To analyse the overall financial of Infosys limited.

• To evaluate the profitability of Infosys limited.
• To determine the liquidity position of the company.

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 BUSINESS SEGMENT :

1) INDUSTRY VERTICALS:
a. Financial services and insurance.
b. Retail and consumer packaged goods(CPG).
c. Telecommunications, media &technology.
d. Manufacturing.
e. Energy, utilities, resources & services.
f. Life sciences & healthcare.
g. Hi-tecH.

2) SERVICES- BASED SEGMENTS:

a. Digital and cloud services
b. Consulting &system integration
c. Application development & maintenance (ADM)
d. Business process management

3) GEOGRPHICAL SEGMENT:
a. North America
b. Europe
c. India
d. Rest of the world, including APAC and MEA.

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 Key Highlights:

Infosys Limited

1. Company Overview
Founded: 1981

Headquarters: Bengaluru, India

CEO & MD: Salil Parekh

Employees: 330,000+ (as of 2024)

Presence: Operates in over 50 countries

Stock Listings: BSE, NSE (India), and NYSE (U.S.)

2. Business Profile
A global leader in IT services, consulting, digital transformation, and outsourcing.

Focuses on helping clients navigate their digital transformation journeys.

Operates across varied industry verticals like Financial Services, Retail, Telecom, Manufacturing, Life Sciences, etc.

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3. Service Offerings
Digital and AI Services (cloud, analytics, AI/ML, cybersecurity) Application Development & Maintenance

Consulting and Enterprise Solutions Engineering and R&D Services Business Process Management (Infosys BPM)

4. Financial Performance (FY 2023-24)

Revenue: Over $19 billion USD

Net Profit: Approx. $3.3 billion USD

Revenue Growth: Driven by demand in cloud, digital, and AI-based services

Digital Revenue: Contributes over 60% of total revenue

5. Major Clients & Industries

Works with Fortune 500 companies Long-term relationships with clients in:

Banking & Financial Services Retail & CPG ,Healthcare ,Telecom ,Energy & Utilities

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6. Innovation & R&D
Strong investment in Infosys Living Labs, AI-first strategy, and Infosys Topaz (generative AI offering) Operates multiple innovation hubs
globally Active collaborations with universities and tech partners (like AWS, Microsoft, Google Cloud)

7. Sustainability & CSR

Committed to becoming carbon neutral Focus on diversity, inclusion, and education (e.g., Infosys Foundation, Infosys Springboard for digital
learning) Recognized globally for ESG performance

8. Awards & Recognition

Consistently ranked among the top IT service providers globally Featured in Forbes, Gartner, and Brand Finance rankings

Recognized for excellence in corporate governance, innovation, and employee satisfaction

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 VISION AND MISSION:

1. VISION: To be a globally respected corporation that provides best-of-breed business solutions, leveraging technology, delivered by best-
in-class people.

2. Mission: To achieve our objectives in an environment of fairness, honesty, and cortesy towards our clients, employees, vendors, and
society at large.

Core Values of Infosys:

1. Client Value
To surpass client expectations consistently.

2. Leadership by Example
To set standards in our business and transactions and be an example for the industry and ourselves.

3. Integrity and Transparency

To be ethical, sincere, and open in all our dealings.

4. Fairness
To be objective and transaction-oriented, and thereby earn trust and respect.

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 INDUSTRY OVERVIEW OF INFOSYS AS OF 2025

Industry Overview: Infosys

Industry: Information Technology (IT) Services

Sector: Technology

Headquarters: Bengaluru, India

Founded: 1981

CEO: Salil Parekh (as of 2025)

1. Industry Landscape

Infosys operates in the global IT services industry, which includes services such as:

- Consulting and outsourcing

- Cloud computing
- Artificial Intelligence (AI) & Machine Learning (ML)
- Business process management
- Enterprise application services
- Cybersecurity and data analytics

The industry is highly competitive and rapidly evolving, driven by technological advancements, demand for digital transformation, and increased
focus on cost optimization by enterprises globally.

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2. Market Position

Infosys is among the top 3 Indian IT companies, alongside Tata Consultancy Services (TCS) and Wipro. Globally, it competes with firms like:

✓ Accenture
✓ IBM
✓ Cognizant
✓ Capgemini
✓ DXC Technology

Infosys has a strong presence in North America, Europe, and emerging markets, with a growing emphasis on cloud, AI, digital platforms, and
sustainability-driven solutions.

3. Key Trends in the Industry

Digital Transformation: Clients are moving to digital platforms to improve agility, scalability, and customer engagement.

❖ Cloud Adoption: Businesses are increasingly migrating to the cloud, driving demand for hybrid and multi-cloud strategies.
❖ Generative AI: Rapid growth in AI technologies, especially generative AI, is transforming service offerings.
❖ Cybersecurity: Rising cyber threats are pushing demand for advanced security solutions.
❖ Talent and Reskilling: The need for highly skilled talent in AI, cloud, and cybersecurity is critical

4. Infosys's Strategic Focus

• Digital and AI-led services: Emphasis on digital transformation, Infosys Cobalt (cloud suite), and Topaz (AI-first services).
• Sustainability and ESG: Infosys is investing heavily in green tech and achieving carbon neutrality.
• Expansion through acquisitions: The company continues to acquire smaller firms to strengthen niche capabilities.
• Client-centric delivery: Agile, localized models in key markets.

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5. Challenges

o Intense competition from global and local players

o Geopolitical risks (e.g., visa regulations, trade restrictions)
o Macroeconomic headwinds like inflation and slowing tech spend
o Talent retention and upskilling in a fast-changing tech landscape.

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 BALANCE SHEET OF INFOSYS LIMITED

BALANCE SHEET OF INFOSYS (in Rs. Cr.) MAR 24 MAR 23

12 mths 12 mths

EQUITIES AND LIABILITIES

SHAREHOLDER'S FUNDS

Equity Share Capital 2,075.00 2,074.00

TOTAL SHARE CAPITAL 2,075.00 2,074.00

Reserves and Surplus 79,101.00 64,793.00

TOTAL RESERVES AND SURPLUS 79,101.00 64,793.00

TOTAL SHAREHOLDERS FUNDS 81,176.00 67,745.00

NON-CURRENT LIABILITIES

Long Term Borrowings 0.00 0.00

Deferred Tax Liabilities [Net] 1,509.00 866.00

Other Long Term Liabilities 5,179.00

17 5,284.00
Long Term Provisions 0.00 0.00

TOTAL NON-CURRENT LIABILITIES 6,688.00 6,150.00

CURRENT LIABILITIES

Short Term Borrowings 0.00 0.00

Trade Payables 2,493.00 2,426.00

Other Current Liabilities 23,129.00 23,853.00

Short Term Provisions 1,464.00 1,163.00

TOTAL CURRENT LIABILITIES 27,086.00 27,442.00

TOTAL CAPITAL AND LIABILITIES 114,950.00 101,337.00

ASSETS

NON-CURRENT ASSETS

Tangible Assets 14,116.00 15,217.00

Intangible Assets 211.00 214.00

Capital Work-In-Progress 277.00 275.00

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Other Assets 0.00 0.00

FIXED ASSETS 14,604.00 15,706.00

Non-Current Investments 23,352.00 23,686.00

Deferred Tax Assets [Net] 0.00 779.00

Long Term Loans And Advances 34.00 39.00

Other Non-Current Assets 6,008.00 9,045.00

TOTAL NON-CURRENT ASSETS 43,998.00 49,255.00

CURRENT ASSETS

Current Investments 11,307.00 4,476.00

Inventories 0.00 0.00

Trade Receivables 25,152.00 20,773.00

Cash And Cash Equivalents 8,191.00 6,534.00

Short Term Loans And Advances 208.00 291.00

OtherCurrentAssets 26,094.00 20,008.00

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TOTAL CURRENT ASSETS 70,952.00 52,082.00

TOTAL ASSETS 114,950.00 101,337.00

OTHER ADDITIONAL INFORMATION

CONTINGENT LIABILITIES, COMMITMENTS

Contingent Liabilities 3,342.00 5,148.00

CIF VALUE OF IMPORTS

Raw Materials 0.00 0.00

Stores, Spares And Loose Tools 0.00 0.00

Trade/Other Goods 0.00 0.00

Capital Goods 0.00 0.00

EXPENDITURE IN FOREIGN EXCHANGE

Expenditure In Foreign Currency 72,639.00 70,534.00

REMITTANCES IN FOREIGN CURRENCIES FOR

DIVIDENDS

Dividend Remittance In Foreign Currency -- --

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EARNINGS IN FOREIGN EXCHANGE

FOB Value Of Goods 125,794.00 121,605.00

Other Earnings -- --

BONUS DETAILS

Bonus Equity Share Capital 1,989.20 1,989.20

NON-CURRENT INVESTMENTS

Non-Current Investments Quoted Market Value 10,978.00 11,336.00

Non-Current Investments Unquoted Book Value 12,589.00 16,034.00

CURRENT INVESTMENTS

Current Investments Quoted Market Value 1,942.00 1,050.00

Current Investments Unquoted Book Value 9,365.00 3,445.00

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 STATEMENT OF PROFIT AND LOSS OF INFOSYS LIMITED

PROFIT & LOSS ACCOUNT OF INFOSYS (in Rs. Cr.) MAR 24 MAR 23 MAR 22 MAR 21 MAR 20

12 mths 12 mths 12 mths 12 mths 12 mths

INCOME

REVENUE FROM OPERATIONS [GROSS] 128,933.00 124,014.00 103,940.00 85,912.00 79,047.00

Less: Excise/Sevice Tax/Other Levies 0.00 0.00 0.00 0.00 0.00

REVENUE FROM OPERATIONS [NET] 128,933.00 124,014.00 103,940.00 85,912.00 79,047.00

TOTAL OPERATING REVENUES 128,933.00 124,014.00 103,940.00 85,912.00 79,047.00

Other Income 7,417.00 3,859.00 3,224.00 2,467.00 2,700.00

TOTAL REVENUE 136,350.00 127,873.00 107,164.00 88,379.00 81,747.00

EXPENSES

Cost Of Materials Consumed 0.00 0.00 0.00 0.00 0.00

Purchase Of Stock-In Trade 0.00 0.00 0.00 0.00 0.00

Operating And Direct Expenses 28,449.00 27,275.00 21,958.00 13,533.00 13,791.00

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Changes In Inventories Of FG,WIP And Stock-In Trade 0.00 0.00 0.00 0.00 0.00

Employee Benefit Expenses 65,139.00 62,764.00 51,664.00 45,179.00 42,434.00

Finance Costs 277.00 157.00 128.00 126.00 114.00

Depreciation And Amortisation Expenses 2,944.00 2,753.00 2,429.00 2,321.00 2,144.00

Other Expenses 3,588.00 3,281.00 2,490.00 2,743.00 2,787.00

TOTAL EXPENSES 100,397.00 96,230.00 78,669.00 63,902.00 61,270.00

PROFIT/LOSS BEFORE EXCEPTIONAL, 35,953.00 31,643.00 28,495.00 24,477.00 20,477.00

EXTRAORDINARY ITEMS AND TAX

Exceptional Items 0.00 0.00 0.00 0.00 0.00

PROFIT/LOSS BEFORE TAX 35,953.00 31,643.00 28,495.00 24,477.00 20,477.00

TAX EXPENSES-CONTINUED OPERATIONS

Current Tax 7,306.00 8,167.00 6,960.00 6,013.00 5,235.00

Less: MAT Credit Entitlement 0.00 0.00 0.00 0.00 0.00

Deferred Tax 1,413.00 208.00 300.00 416.00 -301.00

Tax For Earlier Years 0.00 0.00 0.00 0.00 0.00

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TOTAL TAX EXPENSES 8,719.00 8,375.00 7,260.00 6,429.00 4,934.00

PROFIT/LOSS AFTER TAX AND BEFORE 27,234.00 23,268.00 21,235.00 18,048.00 15,543.00
EXTRAORDINARY ITEMS

PROFIT/LOSS FROM CONTINUING OPERATIONS 27,234.00 23,268.00 21,235.00 18,048.00 15,543.00

PROFIT/LOSS FOR THE PERIOD 27,234.00 23,268.00 21,235.00 18,048.00 15,543.00

OTHER ADDITIONAL INFORMATION

EARNINGS PER SHARE

Basic EPS (Rs.) 65.62 55.48 50.27 42.37 36.34

Diluted EPS (Rs.) 65.56 55.42 50.21 42.33 36.32

VALUE OF IMPORTED AND INDIGENIOUS RAW

MATERIALS STORES, SPARES AND LOOSE TOOLS

Imported Raw Materials 0.00 0.00 0.00 0.00 0.00

Indigenous Raw Materials 0.00 0.00 0.00 0.00 0.00

STORES, SPARES AND LOOSE TOOLS

Imported Stores And Spares 0.00 0.00 0.00 0.00 0.00

Indigenous Stores And Spares 0.00 0.00 0.00 0.00 0.00

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DIVIDEND AND DIVIDEND PERCENTAGE

Equity Share Dividend 14,733.00 13,675.00 12,700.00 9,158.00 9,553.00

Tax On Dividend 0.00 0.00 0.00 0.00 0.00

Equity Dividend Rate (%) 920.00 680.00 620.00 540.00 350.

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 CASH FLOW STATEMENT OF INFOSYS LIMITED

CASH FLOW OF INFOSYS (in Rs. Cr.) MAR 24 MAR 23 MAR 22 MAR 21 MAR 20

12 mths 12 mths 12 mths 12 mths 12 mths

NET PROFIT/LOSS BEFORE EXTRAORDINARY ITEMS 26,248.00 24,108.00 22,146.00 19,423.00 16,639.00
AND TAX

Net CashFlow From Operating Activities 25,210.00 22,467.00 23,885.00 23,224.00 17,003.00

Net Cash Used In Investing Activities -5,009.00 -1,209.00 -6,416.00 -7,456.00 -239.00

Net Cash Used From Financing Activities -17,504.00 -26,695.00 -24,642.00 -9,786.00 -17,591.00

Foreign Exchange Gains / Losses -84.00 138.00 -69.00 83.00 -92.00

Adjustments On Amalgamation Merger Demerger Others 0.00 0.00 0.00 0.00 0.00

NET INC/DEC IN CASH AND CASH EQUIVALENTS 2,613.00 -5,299.00 -7,242.00 6,065.00 -919.00

Cash And Cash Equivalents Begin of Year 12,173.00 17,472.00 24,714.00 18,649.00 19,568.00

Cash And Cash Equivalents End Of Year 14,786.00 12,173.00 17,472.00 24,714.00 18,649.00

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 Definition of Ratio Analysis:

Ratio analysis is a quantitative method of assessing the financial performance of a company by examining the relationships
between various financial statement items. It involves calculating and interpreting financial ratios using data from the
balance sheet, income statement, and cash flow statement. This analysis helps stakeholders evaluate aspects such as
profitability, liquidity, efficiency, and solvency of a business.

Objectives of Ratio Analysis:

1. Evaluate Financial Performance: To assess the overall financial health and performance of a business.

2. Measure Efficiency: To determine how efficiently the company uses its resources.

3. Assess Profitability: To evaluate the company’s ability to generate profits relative to sales, assets, or equity.

4. Determine Liquidity Position: To check the firm’s ability to meet short-term obligations.

5. Analyze Solvency: To assess the long-term financial stability and the firm’s ability to repay debt.
6. Aid in Decision Making: To provide useful insights for management, investors, and creditors for making informed decisions.

7. Compare Performance: To compare the company’s performance over time or against industry benchmarks and competitors.

8. Forecasting and Planning: To help in predicting future trends and making strategic plans.

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 Advantages of Ratio Analysis:

1. Simplifies Financial Statements: Ratios condense complex financial data into understandable figures.

2. Performance Evaluation: Helps in assessing profitability, efficiency, liquidity, and solvency.

3. Comparison Tool: Enables comparison over time (trend analysis) and with other firms (industry benchmarks).

4. Decision Making Aid: Assists management, investors, and creditors in making informed decisions.

5. Financial Planning and Forecasting: Useful in setting goals and projecting future financial performance.

6. Detects Problems Early: Highlights strengths and weaknesses, aiding in corrective action.

Disadvantages of Ratio Analysis:

1. Limited Use Without Context: Ratios alone may not give the full picture without understanding the business
environment.

2. Historical Data-Based: Ratios reflect past performance and may not indicate future outcom3. Different Accounting
Policies: Comparisons can be misleading due to differences in accounting methods between companies.

4. Inflation Effects Ignored: Ratios may not account for changes in price levels over time.

5. Window Dressing: Companies might manipulate financial statements to show better ratios.

6. Doesn’t Consider Qualitative Factors: Non-financial elements like management quality or market conditions are not
reflected.

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 DEBT TO EQUITY RATIO

FINANCIAL YEAR DEBT-TO EQUITY RATIO REMARKS

2023 0.06 Maintained a low debt level, reflecting a
strong equity base.
2024 0.05 Slight decrease, indicating continued
conservative e financial management.

The debt-to-equity ratio is financial metric that comapares a company total liability to its shareholder.

Formula- deb-to-equity ratio= total liability/shareholder equity.

CURRENT RATIO
The current ratio is a financial metric that measures a company's ability to pay its short-term debts using its liquid assets.

Formula
Current Ratio = Current Assets / Current Liabilities

FINANCIAL YEAR CURRENT RATIO REMARKS

2023 1.81 LOWEST IN FIVE YEARS, INDIACTING A

TIGHTER LIQUIDITY POSITION.
2024 2.31 SIGNIFICANT IMPROVEMENT,
REFLECTING ENHANCED SHORT-TERM
FINANCIAL STRENGTH

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 Liquidity Ratio
A liquidity ratio is a financial metric that measures a company's ability to meet its short-term obligations using its liquid assets.

Types of Liquidity Ratios

FORMULA
1. Current Ratio: Current assets / Current liabilities

2. Quick Ratio (Acid-Test Ratio): (Current assets - Inventory) / Current liabilities

Financial year Current ratio Quick ratio Remarks

2023 1.81 1.54 Lowest in five years,

indicating a tighter liquidity
position
2024 2.31 2.00 Significant improvement,
reflecting enhanced short-term
financial strength

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 Total Asset to Debt Ratio
The Total Asset to Debt Ratio is a financial metric that compares a company's total assets to its total debt.

Formula
Total Asset to Debt Ratio = Total Assets / Total Debt

Financial Year Total debt to total asset ratio Remarks

2023 6.6% Slight increase indicating a modest rise
in debt relative to assets
2024 5.0% Decrease, reflecting a reduction in debt
or growth in total assets.

PROPRIETARY RATIO
The Proprietary Ratio, also known as the Equity Ratio, is a financial metric that measures the proportion of a company's total assets financed by
shareholders' equity.

Formula
Proprietary Ratio = Shareholders' Equity / Total Assets

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Financial Year Proprietary ratio Remarks

2023 93.4% Indicating a strong equity position with

minimal reliance on debt financing

2024 95.0%. Further improvement, showcasing

enhanced financial stability

WORKING CAPITAL TURNOVER RATIO

The Working Capital Turnover Ratio is a financial metric that measures a company's efficiency in using its working capital to generate sales.

Formula
Working Capital Turnover Ratio = Net Sales / Average Working Capital

Financial Year Working capital turnover ratio Remarks

2023 4.63 Higher ratio indicating efficient
utilization of working capital.
2024 3.03 Decrease suggests a more conservative
approach or increased working capital.

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 Net Profit Ratio
The Net Profit Ratio, also known as the Net Profit Margin, is a financial metric that measures a company's profitability by comparing its net
profit to its net sales.

Formula
Net Profit Ratio = (Net Profit / Net Sales) x 100.

Financial year Net Profit margin (%) Remarks

2023 18.6% Stable profitability with consistent margins.

2024 20.0% Improved margin, indicating enhanced

operational efficiency.

Gross Profit Ratio

The Gross Profit Ratio, also known as the Gross Margin Ratio, is a financial metric that measures a company's profitability by comparing its
gross profit to its net sales.

Formula
Gross Profit Ratio = (Gross Profit / Net Sales) x 100

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Financial Year Gross Profit Ratio (%) Remarks

2023 30.3% Slight decrease from previous year, indicating

stable cost management.
2024 30.1% Marginal decline, reflecting consistent
operational efficiency.

Return on Equity (ROE) Ratio

The Return on Equity (ROE) Ratio is a financial metric that measures a company's profitability by comparing its net income to its shareholders'
equity.

Formula
Return on Equity (ROE) = (Net Income / Shareholders' Equity) x 100

Financial Year Return on equity ratio (ROE) Remarks

2023 32.1% Improved by 0.9%

2024 32.46% Continued improvement, reflecting enhanced

profitability

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 Inventory Turnover Ratio
The Inventory Turnover Ratio is a financial metric that measures the number of times a company sells and replaces its inventory within a given
period.

Formula
Inventory Turnover Ratio = Cost of Goods Sold (COGS) / Average Inventory

Fnancial Year Inventory turnover ratio Remarks

2023 513.00 Indicates extremely efficient inventory

management

2024 385.18 Slight decrease but still reflects high

efficiency in inventory.

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 MANAGEMENT DISCUSSION AND ANALYSIS

OVERVIEW:

Infosys is a leading provider of consulting, technology, outsourcing and next-generation digital services, enabling clients in
54 countries to create and execute strategies for their digital transformation. Our vision is to build a globally-respected
organization delivering the best-of-breed business solutions, leveraging technology, delivered by the best-in-class people.
We are guided by our value system which motivates our attitudes and actions. Our core values are Client Value, Leadership
by Example, Integrity and Transparency, Fairness, and Excellence (C-LIFE).

FY23: Resilient Growth Amid Global Uncertainty

Infosys achieved industry-leading revenue growth of 15.4% in FY23, with an operating margin of 21.0%. The company
focused on expanding its digital capabilities, enhancing client relationships, and investing in talent development

FY24: Navigating Transformation and Innovation

Strategic Themes Across FY23 and FY24

Digital Transformation:

Client-Centric Approach:

Operational Excellence:

Talent Development:

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 II. Opportunities and threats

Our strategy Our clients and prospective clients are faced with transformative business opportunities due to advances in
software and computing technology. These organizations are dealing with the challenge of having to reinvent their core
offerings, processes and systems rapidly and position themselves as ‘digitally enabled’. The journey to the digital future
requires not just an understanding of new technologies and new ways of working, but a deep appreciation of existing
technology landscapes, business processes and practices. Our strategy is to be a navigator for our clients as they ideate, plan
and execute their journey to a digital future. In 2018, we embraced a four-pronged strategy to strengthen our relevance with
clients and drive accelerated value creation: • Scale agile digital • Energize the core • Reskill our people • Expand
localization For more information, refer to the Strategy section of the Integrated report.

Economical factor- Nestle company is highly affected by economic factor because

changing country's economic growth rates and income levels of consumers directly affect the
company’s turnover. So the company is required to make efforts for understanding and analyzing
country’s economic condition which includes changing consumer budgets, rising price of raw
material goods etc.

Social factors- To survive in the competitive environment Nestle is required to evaluate

environment analysis. It includes changing consumer’s attitudes towards healthier products,
changing life styles etc. firm is required to focus on the consumer behaviour because it is
affected by the different languages, religions and culture. And it also affect the preferences of the
consumer regarding their product (Morris, and et.al., 2015).

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Industry issue-
Nestle always focuses on consumer’s needs and wants. It has satisfied its customers by
innovation and other strength of the company. Portal five force model is very important to
evaluate internal and external environment of the company(Tonge, Ryan, Moore and Beckley,
2015). The business enterprise can use porter five forces model. The description of this model is
as follows
Threat of new entrants-
Nestle has made a strong name in the market and it is not easy for new firms to enter the
market. As there are many firms who already came in this market and are giving good
competition to Nestle but they are operating at large scale. Every year, many organization
attempts to enter the market and strive for their profit share and productivity but very few survive
in this competitive environment (Mihalic, 2016). The threat of new entrants will very low
because large amount of investment is required.
Threat of substitute goods-
As we know that Nestle produced dairy products and there are various dairy product are
available in market so threat of substitute is high for company, so Nestle is required to focus on
new development and innovation so that its products can compete in the market.

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Reference/bibliography

www.infosys.com

www.google.com

CHATGPT AI

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