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189860000000.00 42775000000.00 0.00 42775000000.00 11152000000.00 -640000000.00 10512000000.00 0.00 32263000000.00 0.00 0.00 0.00 3000000.00 32266000000.00 4827000000.00 37093000000.00 32088000000.00 178000000.00 36919000000.00 174000000.00 10463000000.00 2 6.14 6.12 0.00 0.00 6.14 6.12 Notes for Financial Results: 1. Profit before Tax excludes Share of net profit/ (loss) of associate and joint venture accounted for using equity method 2. Other income includes Gain/(loss) on sale of property, plant and equipment Notes for Cash Flow: Net cash flows from (used in) operating activities 1. Profit before Tax excludes Share of net profit/ (loss) of associate and joint venture accounted for using equity method 2. Adjustments for Finance cost include Finance and other income, net of finance costs 3. Adjustments for decrease (increase) in trade receivables, current - This item includes decrease (increase) for both Current and Non-current trade receivables 4. Adjustments for decrease (increase) in other current assets - This item includes decrease (increase) in both Current and Non-current Other Assets 5. Adjustments for other financial assets, current - This item includes decrease (increase) in Unbilled receivables and contract assets 6. Adjustments for increase (decrease) in trade payables, current - This item includes increase (decrease) in Current and Non-current Trade payables, Other Liabilities and Provisions. 7. Adjustments for increase (decrease) in other current liabilities - This item includes increase (decrease) in Contract Liabilities 8. Adjustments for unrealised foreign exchange losses gains - Includes Unrealised exchange (gain)/loss, net 9. Other adjustments for which cash effects are investing or financing cash flow - This item includes (Gain)/loss on sale of property, plant and equipment, net . 10. Other adjustments for non-cash items - This item includes Change in fair value of contingent consideration and Lifetime expected credit loss Net cash flows from (used in) investing activities 11. Other inflows (outflows) of cash includes Repayment of security deposit for property, plant and equipment . Multi segment 2024-04-01 2024-09-30 Audited Consolidated 442654000000.00 16916000000.00 459570000000.00 0.00 1698000000.00 -154000000.00 266988000000.00 6857000000.00 15597000000.00 85548000000.00 376534000000.00 83036000000.00 0.00 83036000000.00 21520000000.00 -1158000000.00 20362000000.00 0.00 62674000000.00 0.00 0.00 0.00 -42000000.00 62632000000.00 3659000000.00 66291000000.00 62120000000.00 512000000.00 65785000000.00 506000000.00 10463000000.00 2 11.89 11.85 0.00 0.00 11.89 11.85 Communication 1079000000.00 Facility expenses 3937000000.00 Legal and professional charges 3013000000.00 Lifetime expected credit loss 593000000.00 Marketing and brand building 838000000.00 Other expenses -174000000.00 Software license expense for internal use 4702000000.00 Sub-contracting and technical fees 24582000000.00 Travel 3836000000.00 Communication 2072000000.00 Facility expenses 8070000000.00 Legal and professional charges 5295000000.00 Lifetime expected credit loss 567000000.00 Marketing and brand building 1642000000.00 Other expenses 1473000000.00 Software license expense for internal use 9307000000.00 Sub-contracting and technical fees 49349000000.00 Travel 7773000000.00 1798000000.00 91930000000.00 8460000000.00 0.00 314632000000.00 28195000000.00 0.00 0.00 1008000000.00 31385000000.00 587000000.00 0.00 5148000000.00 37120000000.00 1922000000.00 15812000000.00 499079000000.00 1052000000.00 407309000000.00 112655000000.00 104592000000.00 0.00 0.00 74400000000.00 698956000000.00 6086000000.00 50349000000.00 756443000000.00 0.00 0.00 1255522000000.00 10463000000.00 803305000000.00 813768000000.00 815566000000.00 62653000000.00 0.00 24828000000.00 87481000000.00 4323000000.00 16625000000.00 0.00 50622000000.00 159051000000.00 103157000000.00 53966000000.00 40931000000.00 198054000000.00 32207000000.00 20045000000.00 30599000000.00 0.00 280905000000.00 0.00 0.00 439956000000.00 1255522000000.00 1. Property, plant and equipment includes “Property, plant and equipment” and “Right-of-Use assets”. 2. Other non-current assets includes “Non-current tax assets (net)” and “Other non-current assets”. 3. Other current financial assets includes “Derivative assets”, “Unbilled receivables” and “Other financial assets”. 4. Other current assets includes “Contract assets” and “Other current assets”. 5. Other non-current financial liabilities includes “Lease liabilities”, “Derivative liabilities” and “Other financial liabilities”. 6. Other non-current liabilities includes “Non-current tax liabilities (net)” and “Other non-current liabilities”. 7. Other current financial liabilities includes “Derivative liabilities”, “Lease liabilities” and “Other financial liabilities”. 8. Other current liabilities includes “Contract liabilities” and “Other current liabilities”. 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Other Unallocable expenditure net of unallocable income includes Share of net profit/ (loss) of associate and joint venture accounted for using equity method and Finance and other income . 2. Assets and liabilities used in the Company’s business are not identified to any of the operating segments, as these are used interchangeably between segments. Management believes that it is currently not practicable to provide segment disclosures relating to total assets and liabilities since a meaningful segregation of the available data is onerous. -16633000000.00 42778000000.00 82994000000.00 APMEA 0.00 Americas 1 0.00 Americas 2 0.00 Europe 0.00 IT Products 0.00 Reconciling Items 0.00 Unallocated 0.00 0.00 0.00 0.00 APMEA 0.00 Americas 1 0.00 Americas 2 0.00 Europe 0.00 IT Products 0.00 Reconciling Items 0.00 Unallocated 0.00 0.00 0.00 0.00 -9818000000.00 -145000000.00 6008000000.00 0.00 1103000000.00 0.00 0.00 -4034000000.00 0.00 -4216000000.00 0.00 724000000.00 0.00 15597000000.00 0.00 0.00 0.00 0.00 0.00 279000000.00 0.00 0.00 2640000000.00 0.00 0.00 -843000000.00 0.00 400000000.00 0.00 7695000000.00 90731000000.00 0.00 0.00 0.00 8083000000.00 0.00 82648000000.00 0.00 0.00 323786000000.00 423829000000.00 0.00 0.00 0.00 0.00 1459000000.00 5017000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1000000.00 13981000000.00 0.00 -300000000.00 0.00 -89919000000.00 0.00 0.00 13000000.00 0.00 0.00 0.00 0.00 0.00 89835000000.00 66333000000.00 0.00 5054000000.00 0.00 4177000000.00 0.00 0.00 14284000000.00 7013000000.00 591000000.00 7604000000.00 96951000000.00 104555000000.00 Remeasurements of the defined benefit plans, net 431000000.00 Net change in fair value of investment in equity instruments measured at fair value through OCI 156000000.00 Remeasurements of the defined benefit plans, net 550000000.00 Net change in fair value of investment in equity instruments measured at fair value through OCI -163000000.00 587000000.00 387000000.00 111000000.00 172000000.00 Foreign currency translation differences relating to foreign operations 5092000000.00 Reclassification of foreign currency translation differences on liquidation of subsidiaries to statement of profit and loss 13000000.00 Net change in time value of option contracts designated as cash flow hedges -495000000.00 Net change in intrinsic value of option contracts designated as cash flow hedges -138000000.00 Net change in fair value of forward contracts designated as cash flow hedges -911000000.00 Net change in fair value of investment in debt instruments measured at fair value through OCI 452000000.00 Foreign currency translation differences relating to foreign operations 3694000000.00 Reclassification of foreign currency translation differences on liquidation of subsidiaries to statement of profit and loss 13000000.00 Net change in time value of option contracts designated as cash flow hedges -483000000.00 Net change in intrinsic value of option contracts designated as cash flow hedges -23000000.00 Net change in fair value of forward contracts designated as cash flow hedges -609000000.00 Net change in fair value of investment in debt instruments measured at fair value through OCI 673000000.00 4013000000.00 3265000000.00 -338000000.00 -179000000.00