Integrated Filing — IndAS



General information about company

Scrip Code 532281
NSE Symbol HCLTECH
MSEI Symbol NOTLISTED
ISIN INE860A01027
Name of company HCL Technologies Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 13-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-06-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 13-07-2026   13:05:00
End date and time of board meeting 13-07-2026   17:05:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 34,57,900.00 34,57,900.00
Other income 36,100.00 36,100.00
Total income 34,94,000.00 34,94,000.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 82,200.00 82,200.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,800.00 2,800.00
(d) Employee benefit expense 19,69,200.00 19,69,200.00
(e) Finance costs 8,400.00 8,400.00
(f) Depreciation, depletion and amortisation expense 1,03,900.00 1,03,900.00
(f) Other Expenses
1 Other Expenses 2,05,900.00 2,05,900.00
2 Outsourcing costs 5,10,800.00 5,10,800.00
Total other expenses 7,16,700.00 7,16,700.00
Total expenses 28,83,200.00 28,83,200.00
3 Total profit before exceptional items and tax 6,10,800.00 6,10,800.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 6,10,800.00 6,10,800.00
6 Tax expense
7 Current tax 1,53,500.00 1,53,500.00
8 Deferred tax (5,300.00) (5,300.00)
9 Total tax expenses 1,48,200.00 1,48,200.00
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 4,62,600.00 4,62,600.00
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 4,62,600.00 4,62,600.00
17 Other comprehensive income net of taxes 6,500.00 6,500.00
18 Total Comprehensive Income for the period 4,69,100.00 4,69,100.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4,62,400.00 4,62,400.00
Total profit or loss, attributable to non-controlling interests 200.00 200.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4,68,900.00 4,68,900.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 200.00 200.00
21 Details of equity share capital
Paid-up equity share capital 54,300.00 54,300.00
Face value of equity share capital 2 2
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 17.09 17.09
Diluted earnings (loss) per share from continuing operations 17.06 17.06
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 17.09 17.09
Diluted earnings (loss) per share from continuing and discontinued operations 17.06 17.06
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1.The consolidated and the standalone financial results for the three months ended 30 June 2026 were reviewed by the Audit Committee and have been approved and taken on record by the Board of Directors at its meeting held on 13 July 2026. The statutory auditors have issued unmodified review report on these results. 2.The Board of Directors at its meeting held on 13 July 2026 has declared an interim dividend of INR 12 per share. 3.One-time impact of New Labour Codes : Effective 21 November 2025, The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the ‘New Labour Codes’. Under Ind AS 19, changes to employee benefit plans arising from legislative amendments constitute a plan amendment, requiring recognition of past service cost immediately in the statement of profit and loss. The New Labour Codes has resulted in estimated one time increase in provision for employee benefits of the Group and the Company of INR 956 crores and INR 948 crores (along with consequential tax benefit of INR 237 crores and INR 235 crores, resulting in decrease in profit after tax by INR 719 crores and INR 713 crores), respectively and the same has been recognized as an employee benefit expense (exceptional item) in year ended 31 March 2026. 4.One-time impact of a material Bilateral Advance Pricing Agreement (BAPA) on Standalone financial results: During the quarter ended 31 March 2026, the Company concluded a Bilateral Advance Pricing Agreement (BAPA) with a tax authority in foreign jurisdiction covering certain prior financial years in relation to transaction with its wholly owned subsidiary. Consequent to above, the Company recognised an incremental impact of INR 6,436 crores during the quarter ended 31 March 2026, comprising INR 5,733 crores pertaining to periods up to 31 March 2025, as an exceptional item and INR 703 crores pertaining to the nine months ended 31 December 2025, as a reduction from revenue from operations, with a corresponding adjustment in the wholly owned subsidiary. The above expense has resulted in a tax benefit of INR 1,531 crores during the quarter ended 31 March 2026 which includes INR 1,317 crores for the period upto 31 March 2025 and INR 214 crores for the nine months ended 31 December 2025. Accordingly, the net impact has resulted in a decrease in profit after tax of INR 4,905 crores for the quarter ended 31 March 2026 which includes INR 4,416 crores for the period upto 31 March 2025 and INR 489 crores for the nine months ended 31 December 2025. 5.Profit (loss) for the period/year, excluding one-time impacts of New Labour Codes and material BAPA and related tax impact, a. For the Group is INR 17,371 crores for the year ended 31 March 2026. b. For the Company is INR 4,005 crores for the quarter ended 31 March 2026 and INR 12,756 crores for the year ended 31 March 2026. 6.Acquisition of Jaspersoft, a business unit of Cloud Software Group (CSG) : On 22 December 2025, the Group had signed a definitive agreement to carve-out and acquire Jaspersoft, a business unit of CSG providing a leading embedded analytics and pixel-perfect reporting platform, for INR 2,275 crores (USD 240 million). The transaction completed on 1 July 2026 post receipt of applicable regulatory approvals and will be accounted for in next quarter. Through this acquisition, the Group has acquired a comprehensive business intelligence and reporting platform and a large, global developer community comprised of data engineers and architects. 7.Financial results for all the periods presented have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (as amended from time to time) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. 8.The figures of the last quarter are the balancing figures between audited figures in respect of the full financial year up to 31 March 2026 and the unaudited published year-to-date figures up to 31 December 2025 being the date of the end of the third quarter of the financial year which were subjected to a limited review. 9.As per Ind AS 108 'Operating Segments’, the Company has disclosed the segment information only as part of the consolidated financial results.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 IT and Business Services 26,04,900.00 26,04,900.00
2 Engineering and R&D Services 5,69,900.00 5,69,900.00
3 HCL Software 2,96,000.00 2,96,000.00
Total Segment Revenue 34,70,800.00 34,70,800.00
Less: Inter segment revenue 12,900.00 12,900.00
Revenue from operations 34,57,900.00 34,57,900.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 IT and Business Services 4,42,000.00 4,42,000.00
2 Engineering and R&D Services 88,800.00 88,800.00
3 HCL Software 52,300.00 52,300.00
Total Profit before tax 5,83,100.00 5,83,100.00
i. Finance cost 8,400.00 8,400.00
ii. Other Unallocable Expenditure net off Unallocable income (36,100.00) (36,100.00)
Profit before tax 6,10,800.00 6,10,800.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 IT and Business Services 0.00 0.00
2 Engineering and R&D Services 0.00 0.00
3 HCL Software 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 IT and Business Services 0.00 0.00
2 Engineering and R&D Services 0.00 0.00
3 HCL Software 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 Textual Information(2)



Text Block

Textual Information(2) Assets and liabilities are not identified to any reportable segments, since these are used interchangeably across segments and consequently, the management believes that it is not practicable or meaningful to provide segment disclosures relating to total assets and liabilities.



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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 Items that will not be reclassified to statement of Profit and loss 0.00 0.00
Total Amount of items that will not be reclassified to profit and loss 0.00
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 Items will be reclassified to statement of profit and loss 18,200.00 18,200.00
Total Amount of items that will be reclassified to profit and loss 18,200.00
4 Income tax relating to items that will be reclassified to profit or loss 11,700.00 11,700.00
5 Total Other comprehensive income 6,500.00 6,500.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Unaudited
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 B S R & Co. LLP Yes 31-07-2028