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	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	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

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	409250000000	1629900000000
	Other income	11900000000	36000000000
	Total income	421150000000	1665900000000
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	220150000000	859500000000
(e)	Finance costs	1020000000	4160000000
(f)	Depreciation, depletion and amortisation expense	12990000000	48120000000
(f)	Other Expenses
1	Cost of technical sub-contractors	32760000000	129370000000
2	Travel expenses	5200000000	18940000000
3	Cost of software packages and others	38990000000	159110000000
4	Communication expenses	1470000000	6200000000
5	Consultancy and professional charges	3010000000	16550000000
6	Other expenses	8930000000	47870000000
	Total other expenses	90360000000	378040000000
	Total expenses	324520000000	1289820000000
3	Total profit before exceptional items and tax	96630000000	376080000000
4	Exceptional items	0	0
5	Total profit before tax	96630000000	376080000000
6	Tax expense
7	Current tax	27840000000	121300000000
8	Deferred tax	-1590000000	-12720000000
9	Total tax expenses	26250000000	108580000000
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	70380000000	267500000000
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	70380000000	267500000000
17	Other comprehensive income net of taxes	2750000000	4590000000
18	Total Comprehensive Income for the period	73130000000	272090000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	70330000000	267130000000
	Total profit or loss, attributable to non-controlling interests	50000000	50000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	73040000000	271670000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	90000000	420000000
21	Details of equity share capital
	Paid-up equity share capital	20730000000	20730000000
	Face value of equity share capital	5	5
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	16.98	64.5
	Diluted earnings (loss) per share from continuing operations	16.94	64.34
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	16.98	64.5
	Diluted earnings (loss) per share from continuing and discontinued operations	16.94	64.34
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	180890000000
	Capital work-in-progress	8140000000
	Investment property
	Goodwill	101060000000
	Other intangible assets	27660000000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	110590000000
	Trade receivables, non-current	0
	Loans, non-current	160000000
	Other non-current financial assets	35110000000
	Total non-current financial assets	145860000000
	Deferred tax assets (net)	11080000000
	Other non-current assets	43350000000
	Total non-current assets	518040000000
2	Current assets
	Inventories	0
	Current financial asset
	Current investments	124820000000
	Trade receivables, current	311580000000
	Cash and cash equivalents	244550000000
	Bank balance other than cash and cash equivalents	0
	Loans, current	2490000000
	Other current financial assets	138400000000
	Total current financial assets	821840000000
	Current tax assets (net)	29750000000
	Other current assets	119400000000
	Total current assets	970990000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1489030000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	20730000000
	Other equity	937450000000
	Total equity attributable to owners of parent	958180000000
	Non controlling interest	3850000000
	Total equity	962030000000
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	79130000000
	Total non-current financial liabilities	79130000000
	Provisions, non-current	0
	Deferred tax liabilities (net)	17220000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	2150000000
	Total non-current liabilities	98500000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	0
	Trade payables, 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	41640000000
	Total Trade payable	41640000000
	Other current financial liabilities	205930000000
	Total current financial liabilities	247570000000
	Other current liabilities	117650000000
	Provisions, current	14750000000
	Current tax liabilities (Net)	48530000000
	Deferred government grants, Current
	Total current liabilities	428500000000
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	527000000000
	Total equity and liabilites	1489030000000
	Disclosure of notes on assets and liabilities	Textual Information(1)

Text Block
Textual Information(1)	1. ROU an amount of 6311crors clubed in PPE n2. Non Current income tax asset Net, 1622 crors added in other non current asset. n3. Lease clubed in Financaial asset.

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	Financial Services	116140000000	451750000000
2	Retail	54400000000	220590000000
3	Communication	47980000000	191080000000
4	Energy, Utilities, Resources and Services	53080000000	217100000000
5	Manufacturing	65270000000	252070000000
6	Hi-Tech	33970000000	130900000000
7	Life Sciences	27650000000	118310000000
8	All other segments	10760000000	48100000000
	Total Segment Revenue	409250000000	1629900000000
	Less: Inter segment revenue
	Revenue from operations	409250000000	1629900000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Financial Services	29480000000	110990000000
2	Retail	16400000000	71330000000
3	Communication	8360000000	33410000000
4	Energy, Utilities, Resources and Services	15770000000	60970000000
5	Manufacturing	11960000000	48560000000
6	Hi-Tech	7950000000	32200000000
7	Life Sciences	6170000000	26630000000
8	All other segments	2650000000	8270000000
	Total Profit before tax	98740000000	392360000000
	i. Finance cost	1020000000	1020000000
	ii. Other Unallocable Expenditure net off Unallocable income	1090000000	1090000000
	Profit before tax	96630000000	376080000000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Financial Services	0	0
2	Retail	0	0
3	Communication	0	0
4	Energy, Utilities, Resources and Services	0	0
5	Manufacturing	0	0
6	Hi-Tech	0	0
7	Life Sciences	0	0
8	All other segments	0	0
	Total Segment Asset	0	0
	Un-allocable Assets	0	0
	Net Segment Asset	0	0
4	Segment Liabilities
	Segment Liabilities
1	Financial Services	0	0
2	Retail	0	0
3	Communication	0	0
4	Energy, Utilities, Resources and Services	0	0
5	Manufacturing	0	0
6	Hi-Tech	0	0
7	Life Sciences	0	0
8	All other segments	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 the net defined benefit liability/asset, net	-1450000000	-920000000
2	Equity instruments through other comprehensive income, net	290000000	190000000
	Total Amount of items that will not be reclassified to profit and loss	-1160000000	-730000000
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	-560000000	-240000000
2	Exchange differences on translation of foreign operations	3840000000	3570000000
3	Fair value changes on investments, net	630000000	1990000000
	Total Amount of items that will be reclassified to profit and loss	3910000000	5320000000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	2750000000	4590000000

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			376080000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			4160000000
	Adjustments for decrease (increase) in inventories			0
	Adjustments for decrease (increase) in trade receivables, current			-17690000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-10240000000
	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			1760000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			23220000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			48120000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			480000000
	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			790000000
	Adjustments for dividend income			0
	Adjustments for interest income			25700000000
	Adjustments for share-based payments			8020000000
	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)			7230000000
	Other adjustments for non-cash items			-3270000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			36880000000
	Net cash flows from (used in) operations			412960000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			56020000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			356940000000
	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			31550000000
	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			22370000000
	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			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			0
	Interest received			20400000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			14060000000
	Net cash flows from (used in) investing activities	-19460000000
	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			60000000
	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			9850000000
	Payments of lease liabilities			23550000000
	Dividends paid			202870000000
	Interest paid			0
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-5400000000
	Net cash flows from (used in) financing activities			-241610000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			95870000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			820000000
	Net increase (decrease) in cash and cash equivalents			96690000000
	Cash and cash equivalents cash flow statement at beginning of period			147860000000
	Cash and cash equivalents cash flow statement at end of period			244550000000