Integrated Filing — IndAS



General information about company

Scrip Code 500209
NSE Symbol INFY
MSEI Symbol INFY
ISIN INE009A01021
Name of company INFOSYS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 14-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-12-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 14-01-2026   12:15:00
End date and time of board meeting 14-01-2026   15:53:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 45,47,900.00 1,32,24,800.00
Other income 1,13,900.00 3,16,300.00
Total income 46,61,800.00 1,35,41,100.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 24,12,200.00 70,40,700.00
(e) Finance costs 10,000.00 31,000.00
(f) Depreciation, depletion and amortisation expense 1,15,500.00 3,47,800.00
(f) Other Expenses
1 Cost of technical sub-contractors 4,09,200.00 11,46,900.00
2 Travel expenses 51,000.00 1,56,400.00
3 Cost of software packages and others 3,98,200.00 11,75,300.00
4 Communication expenses 15,900.00 46,200.00
5 Consultancy and professional charges 48,600.00 1,42,900.00
6 Other expenses 1,49,400.00 4,05,100.00
Total other expenses 10,72,300.00 30,72,800.00
Total expenses 36,10,000.00 1,04,92,300.00
3 Total profit before exceptional items and tax 10,51,800.00 30,48,800.00
4 Exceptional items (1,28,900.00) (1,28,900.00)
5 Total profit before tax 9,22,900.00 29,19,900.00
6 Tax expense
7 Current tax 2,87,100.00 9,10,300.00
8 Deferred tax (30,800.00) (86,900.00)
9 Total tax expenses 2,56,300.00 8,23,400.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 6,66,600.00 20,96,500.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 6,66,600.00 20,96,500.00
17 Other comprehensive income net of taxes 38,700.00 2,28,200.00
18 Total Comprehensive Income for the period 7,05,300.00 23,24,700.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 6,65,400.00 20,93,900.00
Total profit or loss, attributable to non-controlling interests 1,200.00 2,600.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 7,04,000.00 23,20,400.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1,300.00 4,300.00
21 Details of equity share capital
Paid-up equity share capital 2,02,400.00 2,02,400.00
Face value of equity share capital 5 5
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 16.17 50.64
Diluted earnings (loss) per share from continuing operations 16.14 50.55
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 16.17 50.64
Diluted earnings (loss) per share from continuing and discontinued operations 16.14 50.55
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) Rs1289 crore for Statutory impact of new labour codes - Employee benefit expenses Included in exceptional item.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Financial Services 12,81,700.00 36,93,200.00
2 Manufacturing 7,57,000.00 21,72,100.00
3 Energy, Utilities, Resources and Services 6,01,600.00 17,70,400.00
4 Retail 5,82,900.00 17,11,900.00
5 Communication 5,51,800.00 16,01,300.00
6 Hi-Tech 3,37,100.00 10,37,000.00
7 Life Sciences 3,26,700.00 8,87,400.00
8 All other segments 1,09,100.00 3,51,500.00
Total Segment Revenue 45,47,900.00 1,32,24,800.00
Less: Inter segment revenue
Revenue from operations 45,47,900.00 1,32,24,800.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Financial Services 3,23,600.00 9,26,700.00
2 Manufacturing 1,73,500.00 4,90,300.00
3 Energy, Utilities, Resources and Services 1,49,300.00 4,43,600.00
4 Retail 1,86,700.00 5,27,800.00
5 Communication 93,600.00 2,83,400.00
6 Hi-Tech 76,700.00 2,29,800.00
7 Life Sciences 69,800.00 1,78,600.00
8 All other segments 6,700.00 47,600.00
Total Profit before tax 10,79,900.00 31,27,800.00
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax 10,79,900.00 31,27,800.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Financial Services 0.00 0.00
2 Manufacturing 0.00 0.00
3 Energy, Utilities, Resources and Services 0.00 0.00
4 Retail 0.00 0.00
5 Communication 0.00 0.00
6 Hi-Tech 0.00 0.00
7 Life Sciences 0.00 0.00
8 All other segments 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Financial Services 0.00 0.00
2 Manufacturing 0.00 0.00
3 Energy, Utilities, Resources and Services 0.00 0.00
4 Retail 0.00 0.00
5 Communication 0.00 0.00
6 Hi-Tech 0.00 0.00
7 Life Sciences 0.00 0.00
8 All other segments 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of the net defined benefit liability/asset, net 5,600.00 (5,200.00)
2 Equity instruments through other comprehensive income, net (400.00) 2,300.00
Total Amount of items that will not be reclassified to profit and loss 5,200.00 (2,900.00)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Fair value changes on derivatives designated as cash flow hedge, net 400.00 1,000.00
2 Exchange differences on translation of foreign operations 35,400.00 2,23,500.00
3 Fair value changes on investments, net (2,300.00) 6,600.00
Total Amount of items that will be reclassified to profit and loss 33,500.00 2,31,100.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 38,700.00 2,28,200.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Deloitte Haskins and Sells LLP Yes 31-07-2027