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Indian GAAP | US GAAP

INFOSYS TECHNOLOGIES LIMITED

September 30, 2000
(Unaudited)
September 30, 1999
(Unaudited)
March 31, 2000
(Audited)
ASSETS CURRENT ASSETS
Cash and cash equivalents $ 116,475,448 $ 104,131,114 $ 116,599,486
Trade accounts receivable, net of allowances 52,826,967 30,626,659 31,233,515
Prepaid expenses and other current assets 13,255,567 7,482,365 11,256,295
Total current assets 182,557,982 142,240,138 159,089,296
Property, plant and equipment - net 79,371,264 32,221,795 47,554,772
Deferred income taxes 2,877,129 1,350,849 2,566,266
Investments 8,270,443 177,938 3,177,938
Other assets 6,809,063 5,225,443 6,894,598
Total assets $ 279,885,881 $ 181,216,163 $ 219,282,870
LIABILITIES AND STOCKHOLDERS' EQUITY
Current Liabilities
Accounts payable $ 44,587 $ 52,663 $ 976,840
Client deposits 2,061,910 88,642 425,724
Other accrued liabilities 16,076,816 10,694,035 13,835,635
Income taxes payable 2,355,740 1,763,189 1,878,977
Unearned revenue 15,971,299 6,368,878 4,029,173
Total current liabilities 36,510,352 18,967,407 12,146,349
Stockholders' Equity
Common stock, $ 0.16 par value; 100,000,000 equity shares authorized, Issued and outstanding - 66,151,367, 66,138,800 and 66,150,700 as of September 30, 2000, September 30, 1999 and March 31, 2000 8,593,585 8,592,137 8,593,510
Additional paid-in-capital 121,529,268 121,403,339 121,506,726
Accumulated other comprehensive income (26,112,795) (14,033,267) (14,137,933)
Deferred stock compensation (15,047,221) (20,173,346) (17,598,813)
Retained earnings 154,412,692 66,459,893 99,773,031
Total stockholders’ equity 243,375,529 162,248,756 198,136,521
Total liabilities and stockholders’ equity $ 279,885,881 $ 181,216,163 $ 219,282,870

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