Schedules to Profit and Loss Account for the |
Year ended March 31, |
||
2010 | 2009 | ||
11 | SOFTWARE DEVELOPMENT AND BUSINESS PROCESS MANAGEMENT EXPENSES | ||
Salaries and bonus including overseas staff expenses | 4,44,89,36,509 | 3,54,30,80,757 | |
Group health insurance | 94,46,216 | 81,49,478 | |
Contribution to provident and other funds | 16,53,734 | 14,12,335 | |
Staff welfare | 1,55,80,963 | 2,13,64,813 | |
Technical sub-contractors | 48,43,38,149 | 14,14,71,055 | |
Overseas travel expenses | 13,79,87,304 | 15,04,91,138 | |
Visa charges and others | 1,23,75,132 | 1,38,38,890 | |
Software packages | |||
For own use | 7,83,16,713 | 1,53,25,937 | |
Communication expenses | 1,39,56,509 | 34,37,738 | |
Computer maintenance | 51,45,173 | 22,49,680 | |
Consumables | 1,38,84,473 | 88,36,663 | |
Rent | 11,60,15,797 | 8,77,16,055 | |
Provision for post-sales client support and warranties | – | (30,86,044) | |
5,33,76,36,672 | 3,99,42,88,495 | ||
12 | SELLING AND MARKETING EXPENSES | ||
Salaries and bonus including overseas staff expenses | 36,62,54,984 | 22,58,07,179 | |
Group health insurance | 83,918 | 90,760 | |
Contribution to provident and other funds | 3,04,010 | 11,851 | |
Staff welfare | 30,67,560 | 31,36,691 | |
Overseas travel expenses | 3,04,39,250 | 1,86,34,618 | |
Visa charges and others | (4,20,578) | 9,00,391 | |
Travelling and conveyance | 1,88,05,792 | 1,03,14,702 | |
Brand building | 28,33,329 | 3,92,900 | |
Professional charges | 89,22,151 | 65,52,033 | |
Rent | 38,55,968 | 29,44,283 | |
Marketing expenses | 2,84,90,957 | 2,86,51,801 | |
Telephone charges | 3,87,830 | – | |
Printing and stationery | 11,77,458 | 8,48,136 | |
Advertisements | – | 3,71,649 | |
Office maintenance | 10,93,281 | – | |
Sales promotion expenses | 4,86,228 | 12,38,933 | |
Consumables | 95,927 | – | |
Software for own use | 3,211 | – | |
Communication Expenses | – | 68,534 | |
Computer maintenance | – | 14,410 | |
Repairs to plant and machinery | – | 6,60,120 | |
Miscellaneous expenses | – | 48,202 | |
46,58,81,276 | 30,06,87,193 | ||
13 | GENERAL AND ADMINISTRATION EXPENSES | ||
Salaries and bonus including overseas staff expenses | 18,13,30,414 | 20,40,38,667 | |
Group health insurance | 40,53,591 | 54,39,688 | |
Contribution to provident and other funds | 27,614 | 72,700 | |
Telephone charges | 10,41,39,290 | 8,95,33,240 | |
Professional charges | 12,92,58,377 | 11,80,55,802 | |
Power and fuel | 71,07,887 | 75,14,897 | |
Travel and conveyance | 2,83,40,182 | 5,32,61,229 | |
Overseas travel expenses | 43,23,825 | 65,41,950 | |
Visa charges and others | 13,00,739 | 1,67,725 | |
Office maintenance | 4,26,97,326 | 3,96,00,369 | |
Guesthouse maintenance | 93,800 | 97,819 | |
Insurance charges | 42,06,883 | 44,93,874 | |
Printing and stationery | 45,68,261 | 58,29,994 | |
Donations | 40,36,152 | 6,59,788 | |
Rent | 57,90,374 | 2,28,24,423 | |
Advertisements | 10,63,941 | 2,82,238 | |
Repairs to building | 1,85,971 | 1,13,958 | |
Repairs to plant and machinery | 24,27,774 | 4,80,299 | |
Rates and taxes | 72,06,236 | 65,75,920 | |
Professional membership and seminar participation fees | 54,37,780 | 46,87,372 | |
Postage and courier | 33,03,749 | 31,48,659 | |
Books and periodicals | 11,92,889 | 14,60,362 | |
Provision for bad and doubtful debts | 3,91,776 | 9,37,650 | |
Provision for doubtful loans and advances | 37,934 | – | |
Freight charges | 13,61,615 | 10,36,789 | |
Bank charges and commission | 7,29,719 | 20,57,876 | |
Research grants | 85,62,228 | 79,84,237 | |
Auditor’s remuneration | |||
Statutory audit fees | 31,77,726 | 29,31,766 | |
others | 9,082 | – | |
out-of-pocket expenses | 15,271 | 1,426 | |
Miscellaneous expenses | 63,936 | 36,94,892 | |
55,64,42,342 | 59,35,25,608 | ||
14 | OTHER INCOME, NET | ||
Interest received on deposits with banks and others | 13,39,67,805 | 12,65,22,774 | |
Miscellaneous income | 1,31,761 | – | |
Exchange gains / (losses) | (3,87,07,247) | (55,00,019) | |
9,53,92,319 | 12,10,22,755 | ||
15 | PROVISION FOR TAXATION | ||
Income taxes | 22,55,28,806 | 20,24,27,097 | |
Deferred taxes | 98,385 | – | |
22,56,27,191 | 20,24,27,097 |