Satyam Computer Services Limited Ifrs Consolidated Interim Financial Statements

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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
50.2
80.1
62.5

93.3
35.2
28.3
102.9
38.6
23.6
-

119.4
33.1
30.0
95.5
43.6
29.3
2.6

517.5

321.9

353.5

586.5

373.4

405.7

2,353.4

1,960.6

2,205.5

ASSETS
Non–current assets
Premises and equipment
Intangible assets
Investments in joint ventures
Investments in bank deposits
Deferred income tax assets
Derivative financial instruments
Trade and other receivables
Current assets
Trade and other receivables
Unbilled revenue
Derivative financial instruments
Investments in bank deposits
Cash and cash equivalents

6
7
8.2
10
11

11

12

Total assets
EQUITY
Capital and reserves attributable to equity holders of the
company
Ordinary shares
Shares subscribed but unissued
Share premium
Treasury shares
Share–based payment reserve
Retained earnings
Currency translation reserve

LIABILITIES
Non–current liabilities
Borrowings
Derivative financial instruments
Retirement benefit obligations
Other non–current liabilities
Deferred income tax liabilities
Current liabilities
Preference shares of subsidiary
Trade and other payables
Unearned revenue
Current income tax liabilities
Other current liabilities
Retirement benefit obligations
Borrowings
Derivative financial instruments
Total liabilities
Total equity & liabilities

13

14

16
17
10

15
18

17
16

The accompanying notes form an integral part of these consolidated interim financial statements

1

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

Consolidated interim income statement
Three months ended
September 30,
Note

Revenue
Cost of revenue
Gross profit
Selling, general and administrative expenses
Gain/(loss) on foreign exchange fluctuation
Other income/ (expense)

Six months ended
September 30,

Year ended
March 31,

19
22

Operating profit

2007
(unaudited)

2008
(unaudited)

2007
(unaudited)

2008
(audited)...
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