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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	17-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-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	Single segment
Start date and time of board meeting	17-Apr-2025   14:00:00
End date and time of board meeting	17-Apr-2025   16:10:00
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	2024-04-18
Indicate Company website link for updated RPT policy of the Company	https://teams.microsoft.com/l/message/19:7c099e6e-0b84-4ffd-89d1-27a40cc98ba1_fcc9bccc-767d-4a4b-beca-e20c249a9643@unq.gbl.spaces/1744875587791?context=%7B%22contextType%22%3A%22chat%22%7D
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?	Yes

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	341360000000	1365920000000
	Other income	13230000000	47820000000
	Total income	354590000000	1413740000000
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	172590000000	674660000000
(e)	Finance costs	510000000	2210000000
(f)	Depreciation, depletion and amortisation expense	5900000000	26190000000
(f)	Other Expenses
1	Cost of technical sub-contractors	49410000000	193530000000
2	Travel expenses	4130000000	14670000000
3	Cost of software packages and others	21420000000	96170000000
4	Communication expenses	1040000000	4480000000
5	Consultancy and professional charges	3580000000	12450000000
6	Other Expenses	5400000000	34970000000
	Total other expenses	84980000000	356270000000
	Total expenses	263980000000	1059330000000
3	Total profit before exceptional items and tax	90610000000	354410000000
4	Exceptional items	0	0
5	Total profit before tax	90610000000	354410000000
6	Tax expense
7	Current tax	24080000000	108360000000
8	Deferred tax	250000000	-9630000000
9	Total tax expenses	24330000000	98730000000
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	66280000000	255680000000
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	66280000000	255680000000
17	Other comprehensive income net of taxes	-1080000000	1050000000
18	Total Comprehensive Income for the period	65200000000	256730000000
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	20760000000	20760000000
	Face value of equity share capital	5	5
27	Details of debt securities
22	Reserves excluding revaluation reserve		852560000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	15.96	61.58
	Diluted earnings (loss) per share from continuing operations	15.93	61.46
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	15.96	61.58
	Diluted earnings (loss) per share from continuing and discontinued operations	15.93	61.46
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	131480000000
	Capital work-in-progress	7780000000
	Investment property	0
	Goodwill	2110000000
	Other intangible assets	0
	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	273710000000
	Trade receivables, non-current
	Loans, non-current	260000000
	Other non-current financial assets	35140000000
	Total non-current financial assets	309110000000
	Deferred tax assets (net)	4970000000
	Other non-current assets	22230000000
	Total non-current assets	477680000000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	111470000000
	Trade receivables, current	264130000000
	Cash and cash equivalents	142650000000
	Bank balance other than cash and cash equivalents	0
	Loans, current	2070000000
	Other current financial assets	125690000000
	Total current financial assets	646010000000
	Current tax assets (net)	29490000000
	Other current assets	96180000000
	Total current assets	771680000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1249360000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	20760000000
	Other equity	852560000000
	Total equity attributable to owners of parent	873320000000
	Non controlling interest
	Total equity	873320000000
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	46850000000
	Total non-current financial liabilities	46850000000
	Provisions, non-current	0
	Deferred tax liabilities (net)	10620000000
	Deferred government grants, Non-current
	Other non-current liabilities	950000000
	Total non-current liabilities	58420000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	80000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	27200000000
	Total Trade payable	27280000000
	Other current financial liabilities	148660000000
	Total current financial liabilities	175940000000
	Other current liabilities	91590000000
	Provisions, current	9930000000
	Current tax liabilities (Net)	40160000000
	Deferred government grants, Current	0
	Total current liabilities	317620000000
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	376040000000
	Total equity and liabilites	1249360000000
	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 the net defined benefit liability/asset, net	-1440000000	-810000000
2	Equity instruments through other comprehensive income, net	300000000	190000000
	Total Amount of items that will not be reclassified to profit and loss	-1140000000	-620000000
2	Income tax relating to items that will not be reclassified to profit or loss	0	0
3	Amount of items that will be reclassified to profit and loss
1	Fair value changes on derivatives designated as cash flow hedge, net	-570000000	-240000000
2	Fair value changes on investments, net	630000000	1910000000
	Total Amount of items that will be reclassified to profit and loss	60000000	1670000000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	-1080000000	1050000000

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			354410000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2210000000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-29940000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			2360000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			15870000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			26190000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			-70000000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			36990000000
	Adjustments for interest income			0
	Adjustments for share-based payments			7120000000
	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			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-1060000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-14310000000
	Net cash flows from (used in) operations			340100000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			46010000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			294090000000
	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			45450000000
	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			0
	Purchase of property, plant and equipment			15870000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	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			10260000000
	Cash receipts from repayment of advances and loans made to other parties			5930000000
	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			15220000000
	Interest received			16720000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			14280000000
	Net cash flows from (used in) investing activities	-19430000000
	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			30000000
	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			8590000000
	Dividends paid			203370000000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1860000000
	Net cash flows from (used in) financing activities			-213790000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			60870000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-130000000
	Net increase (decrease) in cash and cash equivalents			60740000000
	Cash and cash equivalents cash flow statement at beginning of period			81910000000
	Cash and cash equivalents cash flow statement at end of period			142650000000