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	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	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

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	Consolidated	Consolidated
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	644790000000	2553240000000
	Other income	10280000000	39620000000
	Total income	655070000000	2592860000000
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	367620000000	1457880000000
(e)	Finance costs	2270000000	7960000000
(f)	Depreciation, depletion and amortisation expense	13790000000	52420000000
(f)	Other Expenses
1	Cost of equipment and software licences	27480000000	116480000000
2	Other expenses	79890000000	304810000000
	Total other expenses	107370000000	421290000000
	Total expenses	491050000000	1939550000000
3	Total profit before exceptional items and tax	164020000000	653310000000
4	Exceptional items	0	0
5	Total profit before tax	164020000000	653310000000
6	Tax expense
7	Current tax	43250000000	169100000000
8	Deferred tax	-2160000000	-3760000000
9	Total tax expenses	41090000000	165340000000
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	122930000000	487970000000
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	122930000000	487970000000
17	Other comprehensive income net of taxes	5620000000	5890000000
18	Total Comprehensive Income for the period	128550000000	493860000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	122240000000	485530000000
	Total profit or loss, attributable to non-controlling interests	690000000	690000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	127650000000	491240000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	900000000	2620000000
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		954090000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	33.79	134.19
	Diluted earnings (loss) per share from continuing operations	33.79	134.19
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	33.79	134.19
	Diluted earnings (loss) per share from continuing and discontinued operations	33.79	134.19
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	109780000000
	Capital work-in-progress	15460000000
	Investment property
	Goodwill	18600000000
	Other intangible assets	102150000000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	2750000000
	Trade receivables, non-current	1290000000
	Loans, non-current	250000000
	Other non-current financial assets	27310000000
	Total non-current financial assets	31600000000
	Deferred tax assets (net)	35780000000
	Other non-current assets	52810000000
	Total non-current assets	366180000000
2	Current assets
	Inventories	210000000
	Current financial asset
	Current investments	306890000000
	Trade receivables, current	590460000000
	Cash and cash equivalents	83420000000
	Bank balance other than cash and cash equivalents	71210000000
	Loans, current	90000000
	Other current financial assets	27420000000
	Total current financial assets	1079490000000
	Current tax assets (net)	2570000000
	Other current assets	147840000000
	Total current assets	1230110000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1596290000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	3620000000
	Other equity	943940000000
	Total equity attributable to owners of parent	947560000000
	Non controlling interest	10150000000
	Total equity	957710000000
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	85180000000
	Total non-current financial liabilities	85180000000
	Provisions, non-current	0
	Deferred tax liabilities (net)	9800000000
	Deferred government grants, Non-current
	Other non-current liabilities	13590000000
	Total non-current liabilities	108570000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1570000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	137520000000
	Total Trade payable	139090000000
	Other current financial liabilities	100960000000
	Total current financial liabilities	240050000000
	Other current liabilities	161010000000
	Provisions, current	1800000000
	Current tax liabilities (Net)	127150000000
	Deferred government grants, Current	0
	Total current liabilities	530010000000
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	638580000000
	Total equity and liabilites	1596290000000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Banking, Financial Services and Insurance	242570000000	945970000000
2	Manufacturing	63950000000	251700000000
3	Consumer Business	101460000000	401970000000
4	Communication, Media and Technology	110220000000	458930000000
5	Life Sciences and Healthcare	64910000000	264560000000
6	Others	61680000000	230110000000
	Total Segment Revenue	644790000000	2553240000000
	Less: Inter segment revenue
	Revenue from operations	644790000000	2553240000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Banking, Financial Services and Insurance	63750000000	251350000000
2	Manufacturing	20290000000	82250000000
3	Consumer Business	29290000000	112220000000
4	Communication, Media and Technology	23760000000	95820000000
5	Life Sciences and Healthcare	16910000000	74480000000
6	Others	15790000000	57950000000
	Total Profit before tax	169790000000	674070000000
	i. Finance cost	2270000000	2270000000
	ii. Other Unallocable Expenditure net off Unallocable income	3500000000	3500000000
	Profit before tax	164020000000	653310000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Banking, Financial Services and Insurance	0	0
2	Manufacturing	0	0
3	Consumer Business	0	0
4	Communication, Media and Technology	0	0
5	Life Sciences and Healthcare	0	0
6	Others	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Banking, Financial Services and Insurance	0	0
2	Manufacturing	0	0
3	Consumer Business	0	0
4	Communication, Media and Technology	0	0
5	Life Sciences and Healthcare	0	0
6	Others	0	0
	Total Segment Liabilities	0	0
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	0	0
	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	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	-1600000000	-1060000000
2	Net change in fair values of investments in equity sharesncarried at fair value through OCI	-60000000	-240000000
	Total Amount of items that will not be reclassified to profit and loss	-1660000000	-1300000000
2	Income tax relating to items that will not be reclassified to profit or loss	-400000000	-180000000
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	2800000000	5930000000
2	Net change in intrinsic value of derivatives designated asncash flow hedges	-180000000	10000000
3	Net change in time value of derivatives designated as ncash flow hedges	-100000000	-90000000
4	Exchange differences on translation of financial statementsnof foreign operations	5000000000	2620000000
	Total Amount of items that will be reclassified to profit and loss	7520000000	8470000000
4	Income tax relating to items that will be reclassified to profit or loss	640000000	1460000000
5	Total Other comprehensive income	5620000000	5890000000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			653310000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			7960000000
	Adjustments for decrease (increase) in inventories			70000000
	Adjustments for decrease (increase) in trade receivables, current			-52280000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-25520000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-7380000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			37180000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			15530000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			52420000000
	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			-1190000000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-10000000
	Adjustments for dividend income			430000000
	Adjustments for interest income			32960000000
	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			-2890000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			1130000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-8370000000
	Net cash flows from (used in) operations			644940000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			155860000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			489080000000
	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			10630000000
	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			29170000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			10200000000
	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			290000000
	Cash receipts from repayment of advances and loans made to other parties			30000000
	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			400000000
	Interest received			30560000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-4110000000
	Net cash flows from (used in) investing activities	-23180000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			280000000
	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			16640000000
	Dividends paid			449620000000
	Interest paid			8400000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-474380000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-8480000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			1740000000
	Net increase (decrease) in cash and cash equivalents			-6740000000
	Cash and cash equivalents cash flow statement at beginning of period			90160000000
	Cash and cash equivalents cash flow statement at end of period			83420000000