Reserves & Surplus are big frauds in India

If Reserves get 2-3% interest while same company paying 8-9% interest on 1/3rd reserves as borrowings. That result in Net cash outflow. why borrow so much if you have so much "Reserves & Surplus" that is not employed in **Good way**. Employing Reserves & Surplus in effective way makes sens,e but not at 2-3% interest rate and borrowing on 3x of that. I am not against borrowing, it helps in taxes. However, I am against poor allocation of capital. Or, is there a big fraud there? If yes, then that will collapse pretty soon. **Can somebody tell me why am I wrong?** Let me give you examples, All amounts in Crores |Company|Reserves |Other Income|Borrowings|Interest| |:-|:-|:-|:-|:-| |RELIANCE|812,687|17,607|357,525|23,875| |ADANI|41,782|1,646|80,427|5,694| |Asian Paints|17,928|623|2,516|228| |TCS|101,133|4,091|9,046|795| |Bharti Airtel|84,202|10,852|225,541|21,455| Bharti Airtel is in shit load on debt but atleast earning well on reserves than borrowings. [https://www.screener.in/company/RELIANCE/consolidated/](https://www.screener.in/company/RELIANCE/consolidated/) [https://www.screener.in/company/ADANIENT/consolidated/](https://www.screener.in/company/ADANIENT/consolidated/) [https://www.screener.in/company/ASIANPAINT/consolidated/](https://www.screener.in/company/ASIANPAINT/consolidated/) [https://www.screener.in/company/TCS/consolidated/](https://www.screener.in/company/TCS/consolidated/) [https://www.screener.in/company/BHARTIARTL/consolidated/](https://www.screener.in/company/BHARTIARTL/consolidated/)