Integrated Filing — IndAS



General information about company

Scrip Code 532540
NSE Symbol TCS
MSEI Symbol NOTLISTED
ISIN INE467B01029
Name of company Tata Consultancy Services 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 08-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 22-09-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 08-10-2026   11:00:00
End date and time of board meeting 08-10-2026   15:20:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 73,18,800.00 1,45,46,300.00
Other income 1,33,700.00 2,90,500.00
Total income 74,52,500.00 1,48,36,800.00
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 41,89,000.00 84,02,700.00
(e) Finance costs 25,200.00 52,500.00
(f) Depreciation, depletion and amortisation expense 1,26,200.00 2,50,100.00
(f) Other Expenses
1 Cost of equipment and software licences 1,35,200.00 2,70,600.00
2 Other expenses 11,13,100.00 21,35,900.00
Total other expenses 12,48,300.00 24,06,500.00
Total expenses 55,88,700.00 1,11,11,800.00
3 Total profit before exceptional items and tax 18,63,800.00 37,25,000.00
4 Exceptional items 0.00 (66,800.00)
5 Total profit before tax 18,63,800.00 36,58,200.00
6 Tax expense
7 Current tax 4,72,300.00 9,44,500.00
8 Deferred tax (1,900.00) (21,700.00)
9 Total tax expenses 4,70,400.00 9,22,800.00
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 13,93,400.00 27,35,400.00
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 13,93,400.00 27,35,400.00
17 Other comprehensive income net of taxes (16,300.00) 9,000.00
18 Total Comprehensive Income for the period 13,77,100.00 27,44,400.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 13,88,400.00 27,23,300.00
Total profit or loss, attributable to non-controlling interests 5,000.00 12,100.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 13,69,500.00 27,30,400.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 7,600.00 14,000.00
21 Details of equity share capital
Paid-up equity share capital 36,200.00 36,200.00
Face value of equity share capital 1 1
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 38.37 75.27
Diluted earnings (loss) per share from continuing operations 38.37 75.27
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 38.37 75.27
Diluted earnings (loss) per share from continuing and discontinued operations 38.37 75.27
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 11,89,300.00
Capital work-in-progress 2,38,000.00
Investment property 0.00
Goodwill 8,46,300.00
Other intangible assets 12,51,600.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 25,800.00
Trade receivables, non-current 34,600.00
Loans, non-current 1,02,400.00
Other non-current financial assets
1 Other financial assets 1,76,200.00
Total of other non-current financial assets 1,76,200.00
Total non-current financial assets 3,39,000.00
Deferred tax assets (net) 4,55,100.00
Other non-current assets
1 Income tax assets (net) 1,81,700.00
2 Other assets 2,26,300.00
Total of other non-current assets 4,08,000.00
Total non-current assets 47,27,300.00
2 Current assets
Inventories 2,800.00
Current financial asset
Current investments 40,58,200.00
Trade receivables, current 69,02,800.00
Cash and cash equivalents 5,10,600.00
Bank balance other than cash and cash equivalents 8,95,200.00
Loans, current 1,56,300.00
Other current financial assets
Total of other current financial assets 2,48,900.00
Total current financial assets 1,27,72,000.00
Current tax assets (net) 64,200.00
Other current assets
1 Other assets 15,11,900.00
Total of other current assets 15,11,900.00
Total current assets 1,43,50,900.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1,90,78,200.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 36,200.00
Other equity 1,18,62,400.00
Total equity attributable to owners of parent 1,18,98,600.00
Non controlling interest 1,00,800.00
Total equity 1,19,99,400.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Class B compulsorily convertible preference shares 12,600.00
2 Lease liabilities 10,05,900.00
3 Other financial liabilities 52,200.00
Total of other non-current financial liabilities 10,70,700.00
Total non-current financial liabilities 10,70,700.00
Provisions, non-current 0.00
Deferred tax liabilities (net) 1,05,600.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Employee benefit obligations 87,100.00
2 Unearned and deferred revenue 26,700.00
Total of other non-current liabilities 1,13,800.00
Total non-current liabilities 12,90,100.00
Current liabilities
Current financial liabilities
Borrowings, current 0.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 15,20,600.00
Total Trade payable 15,20,600.00
Other current financial liabilities
1 Lease liabilities 1,74,900.00
2 Other financial liabilities 8,01,300.00
Total of other current financial liabilities 9,76,200.00
Total current financial liabilities 24,96,800.00
Other current liabilities 17,36,000.00
1 Unearned and deferred revenue 4,23,200.00
2 Other liabilities 7,04,800.00
3 Employee benefit obligations 6,08,000.00
Total of other current liabilities 17,36,000.00
Provisions, current 45,900.00
Current tax liabilities (Net) 15,10,000.00
Deferred government grants, Current
Total current liabilities 57,88,700.00
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 70,78,800.00
Total equity and liabilites 1,90,78,200.00
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 Banking, Financial Services and Insurance 28,88,200.00 56,87,200.00
2 Manufacturing 7,34,600.00 14,45,600.00
3 Consumer Business 11,13,700.00 22,28,300.00
4 Communication, Media and Technology 10,86,200.00 21,47,600.00
5 Life Sciences and Healthcare 7,58,900.00 15,01,800.00
6 Others 7,37,200.00 15,35,800.00
Total Segment Revenue 73,18,800.00 1,45,46,300.00
Less: Inter segment revenue
Revenue from operations 73,18,800.00 1,45,46,300.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Banking, Financial Services and Insurance 7,35,100.00 14,52,800.00
2 Manufacturing 2,04,400.00 4,02,700.00
3 Consumer Business 3,31,600.00 6,62,400.00
4 Communication, Media and Technology 2,91,300.00 5,75,700.00
5 Life Sciences and Healthcare 1,91,800.00 3,75,200.00
6 Others 1,27,300.00 2,68,300.00
Total Profit before tax 18,81,500.00 37,37,100.00
i. Finance cost 25,200.00 52,500.00
ii. Other Unallocable Expenditure net off Unallocable income (7,500.00) 26,400.00
Profit before tax 18,63,800.00 36,58,200.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Banking, Financial Services and Insurance 0.00 0.00
2 Manufacturing 0.00 0.00
3 Consumer Business 0.00 0.00
4 Communication, Media and Technology 0.00 0.00
5 Life Sciences and Healthcare 0.00 0.00
6 Others 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 Banking, Financial Services and Insurance 0.00 0.00
2 Manufacturing 0.00 0.00
3 Consumer Business 0.00 0.00
4 Communication, Media and Technology 0.00 0.00
5 Life Sciences and Healthcare 0.00 0.00
6 Others 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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 defined employee benefit plans 8,200.00 (3,900.00)
2 Net change in fair values of investments in equity shares carried at fair value through OCI (100.00) 100.00
Total Amount of items that will not be reclassified to profit and loss 8,100.00 (3,800.00)
2 Income tax relating to items that will not be reclassified to profit or loss 1,400.00 (1,000.00)
3 Amount of items that will be reclassified to profit and loss
1 Net change in fair values of investments other than equity shares carried at fair value through OCI (69,300.00) (15,500.00)
2 Net change in intrinsic value of derivatives designated as cash flow hedges (5,800.00) 1,800.00
3 Net change in time value of derivatives designated as cash flow hedges 2,300.00 1,800.00
4 Exchange differences on translation of financial statements of foreign operations 31,500.00 20,700.00
Total Amount of items that will be reclassified to profit and loss (41,300.00) 8,800.00
4 Income tax relating to items that will be reclassified to profit or loss (18,300.00) (3,000.00)
5 Total Other comprehensive income (16,300.00) 9,000.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 36,58,200.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 52,500.00
Adjustments for decrease (increase) in inventories 100.00
Adjustments for decrease (increase) in trade receivables, current (1,19,200.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 1,89,200.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (17,100.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 36,100.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (1,39,900.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 2,50,100.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (2,89,300.00)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (1,900.00)
Adjustments for dividend income 1,600.00
Adjustments for interest income 1,69,300.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (33,700.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 30,600.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (2,13,400.00)
Net cash flows from (used in) operations 34,44,800.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 8,64,700.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 25,80,100.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 3,800.00
Purchase of property, plant and equipment 1,92,600.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 32,100.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 4,400.00
Interest received 1,41,900.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (8,64,400.00)
Net cash flows from (used in) investing activities (9,39,000.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings 0.00
Payments of lease liabilities 99,100.00
Dividends paid 15,92,800.00
Interest paid 85,600.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (17,77,500.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,36,400.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 5,300.00
Net increase (decrease) in cash and cash equivalents (1,31,100.00)
Cash and cash equivalents cash flow statement at beginning of period 6,41,700.00
Cash and cash equivalents cash flow statement at end of period 5,10,600.00





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 B S R & Co. LLP Yes 31-07-2028