Assessment of the financial position and performance of the chosen companies operating in the IT industry

Vishal Jayeshbhai Koshti

Diplomová práce

Abstract:

The study titled “Assessment of the Financial Position and Performance of Infosys and TCS in the IT Industry in India” provides a comprehensive evaluation of two leading Indian IT companies Infosys Ltd. and Tata Consultancy Services (TCS). The research aims to analyze and compare their financial stability, profitability, and operational efficiency over the period 2021–2025. Using secondary data sourced from annual reports, financial statements, and regulatory publications, the study employs horizontal, vertical, ratio, and trend analyses to assess each company’s financial health and performance dynamics. The findings reveal that both Infosys and TCS maintain strong liquidity positions, robust profitability, and sound solvency, underscoring their strategic competence in navigating industry challenges. However, TCS exhibits slightly higher profitability and operational efficiency, while Infosys demonstrates superior liquidity and resource management. The comparative results highlight the effectiveness of prudent financial planning, technological innovation, and corporate governance in sustaining competitiveness within India’s rapidly evolving IT industry. The study offers valuable insights for investors, policymakers, and stakeholders seeking to understand financial performance patterns among major IT corporations in India.

Keywords

Solvency and Efficiency Ratio, Infosys Ltd., Tata Consultancy Services (TCS), Financial Performance Analysis, Ratio Analysis, Liquidity and Profitability, Horizontal and Vertical Analysis, Indian IT Industry

Jazyk práce: angličtina

Datum vytvoření / odevzdání či podání práce: 31. 3. 2026

Obhajoba závěrečné práce

• Vedoucí: doc. Ing. Irena Jindřichovská, CSc.
• Oponent: Theodor Beran, externi

Česká zemědělská univerzita v Praze

Provozně ekonomická fakulta

Magisterský studijní program:
Economics and Management