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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	10-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	28-Mar-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Single segment
Description of single segment	None
Start date and time of board meeting	10-Apr-2025   11:30:00
End date and time of board meeting	10-Apr-2025   15:30:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-01-09
Indicate Company website link for updated RPT policy of the Company	https://www.tcs.com/content/dam/tcs/pdf/discover-tcs/investor-relations/faq/tcs-policy-related-party-transactions-jan25.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	541360000000	2148530000000
	Other income	19220000000	96420000000
	Total income	560580000000	2244950000000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	272150000000	1073000000000
(e)	Finance costs	2010000000	7030000000
(f)	Depreciation, depletion and amortisation expense	11180000000	42200000000
(f)	Other Expenses
1	Cost of equipment and software licences	26730000000	113720000000
2	Other expenses	101790000000	382520000000
	Total other expenses	128520000000	496240000000
	Total expenses	413860000000	1618470000000
3	Total profit before exceptional items and tax	146720000000	626480000000
4	Exceptional items	0	0
5	Total profit before tax	146720000000	626480000000
6	Tax expense
7	Current tax	37740000000	148230000000
8	Deferred tax	-2180000000	-2320000000
9	Total tax expenses	35560000000	145910000000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	111160000000	480570000000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	111160000000	480570000000
17	Other comprehensive income net of taxes	780000000	3040000000
18	Total Comprehensive Income for the period	111940000000	483610000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	3620000000	3620000000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	30.72	132.83
	Diluted earnings (loss) per share from continuing operations	30.72	132.83
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	30.72	132.83
	Diluted earnings (loss) per share from continuing and discontinued operations	30.72	132.83
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
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	83460000000
	Capital work-in-progress	13180000000
	Investment property	0
	Goodwill	0
	Other intangible assets	84790000000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	39990000000
	Trade receivables, non-current	1350000000
	Loans, non-current	20000000
	Other non-current financial assets	6570000000
	Total non-current financial assets	47930000000
	Deferred tax assets (net)	26580000000
	Other non-current assets	40310000000
	Total non-current assets	296250000000
2	Current assets
	Inventories	200000000
	Current financial asset
	Current investments	288030000000
	Trade receivables, current	517670000000
	Cash and cash equivalents	26100000000
	Bank balance other than cash and cash equivalents	45420000000
	Loans, current	420000000
	Other current financial assets	24550000000
	Total current financial assets	902190000000
	Current tax assets (net)	2260000000
	Other current assets	126980000000
	Total current assets	1031630000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1327880000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	3620000000
	Other equity	752550000000
	Total equity attributable to owners of parent	756170000000
	Non controlling interest
	Total equity	756170000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	71120000000
	Total non-current financial liabilities	71120000000
	Provisions, non-current	0
	Deferred tax liabilities (net)	2020000000
	Deferred government grants, Non-current
	Other non-current liabilities	6750000000
	Total non-current liabilities	79890000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1560000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	173270000000
	Total Trade payable	174830000000
	Other current financial liabilities	76420000000
	Total current financial liabilities	251250000000
	Other current liabilities	121080000000
	Provisions, current	920000000
	Current tax liabilities (Net)	118570000000
	Deferred government grants, Current
	Total current liabilities	491820000000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	571710000000
	Total equity and liabilites	1327880000000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of defined employee benefit plans	-1510000000	-1800000000
	Total Amount of items that will not be reclassified to profit and loss	-1510000000	-1800000000
2	Income tax relating to items that will not be reclassified to profit or loss	-380000000	-450000000
3	Amount of items that will be reclassified to profit and loss
1	Net change in fair values of investments other than nequity shares carried at fair value through OCI	2810000000	5930000000
2	Net change in intrinsic value of derivatives designated as ncash flow hedges	-180000000	10000000
3	Net change in time value of derivatives designated as ncash flow hedges	-90000000	-90000000
	Total Amount of items that will be reclassified to profit and loss	2540000000	5850000000
4	Income tax relating to items that will be reclassified to profit or loss	630000000	1460000000
5	Total Other comprehensive income	780000000	3040000000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			626480000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			7030000000
	Adjustments for decrease (increase) in inventories			70000000
	Adjustments for decrease (increase) in trade receivables, current			-57050000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-22380000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-7320000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			28840000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			18310000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			42200000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			-170000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-180000000
	Adjustments for dividend income			61330000000
	Adjustments for interest income			28650000000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-2450000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			680000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-82400000000
	Net cash flows from (used in) operations			544080000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			135920000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			408160000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			10360000000
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			230000000
	Purchase of property, plant and equipment			23880000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			9960000000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			61330000000
	Interest received			27700000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			3190000000
	Net cash flows from (used in) investing activities	48250000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			0
	Payments of lease liabilities			11120000000
	Dividends paid			448640000000
	Interest paid			7480000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-467240000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-10830000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			490000000
	Net increase (decrease) in cash and cash equivalents			-10340000000
	Cash and cash equivalents cash flow statement at beginning of period			36440000000
	Cash and cash equivalents cash flow statement at end of period			26100000000