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HCLTECH

NOTLISTED

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HCL Technologies Limited

Main Board

Equity

2025-04-01

2026-03-31

2026-04-21

2026-03-24

INR

Crores

Quarterly

Fourth quarter

Multi segment

2026-04-21

13:30:00

2026-04-21

17:00:00

true

Cash Flow Indirect

Declaration of unmodified opinion

2026-01-01

2026-03-31

Audited

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Notes : 1 The consolidated and the standalone financial results for the three months and year ended 31 March 2026 were reviewed by the Audit Committee and have been approved and taken on record by the Board of Directors at its meeting held on 21 April 2026. The statutory auditors have issued unmodified audit report on these results. 2 The Board of Directors at its meeting held on 21 April 2026 has declared an interim dividend of Rs 24 per share. 3 One-time impact of New Labour Codes : Effective 21 November 2025, The Government of India has consolidated multiple existing labour legislations into a unified framework comprising four Labour Codes collectively referred to as the ‘New Labour Codes’. Under Ind AS 19, changes to employee benefit plans arising from legislative amendments constitute a plan amendment, requiring recognition of past service cost immediately in the statement of profit and Loss. The New Labour Codes has resulted in estimated one time increase in provision for employee benefits of the Group and the Company of Rs 956 crores and Rs 948 crores (along with consequential tax benefit of Rs 237 crores and Rs 235 crores, resulting in decrease in profit after tax by Rs 719 crores and Rs 713 crores), respectively and the same has been recognized as an employee benefit expense (exceptional item) in the three months period ended 31 December 2025 and year ended 31 March 2026. The Government is in the process of notifying related rules to the New Labour Codes and impact of these will be evaluated and accounted for in accordance with applicable accounting standards in the period in which they are notified. 4 One-time impact of a material Bilateral Advance Pricing Agreement (BAPA) on Standalone financial results: During the current quarter, the Company concluded a Bilateral Advance Pricing Agreement (BAPA) with a tax authority in foreign jurisdiction covering certain prior financial years in relation to transaction with its wholly owned subsidiary. While the substantive terms and conditions have been mutually agreed, the Company is in the process of completing the formalization of the BAPA with the foreign jurisdiction. Consequent to above, the Company recognised an incremental impact of Rs 6,436 crores during the quarter ended 31 March 2026, comprising Rs 5,733 crores pertaining to periods up to 31 March 2025, as an exceptional item and Rs 703 crores pertaining to the nine months ended 31 December 2025, as a reduction from revenue from operations, with a corresponding adjustment in the wholly owned subsidiary. The above expense has resulted in a tax benefit of Rs 1,531 crores during the quarter ended 31 March 2026 which includes Rs 1,317 crores for the period upto 31 March 2025 and Rs 214 crores for the nine months ended 31 December 2025. Accordingly, the net impact has resulted in a decrease in profit after tax of Rs 4,905 crores for the quarter ended 31 March 2026 which includes Rs 4,416 crores for the period upto 31 March 2025 and Rs 489 crores for the nine months ended 31 December 2025. 5 Profit (loss) for the period/year, excluding one-time impacts of New Labour Codes and material BAPA and related tax impact, a. For the Group is Rs 4,801 crores for the quarter ended 31 December 2025; and Rs 17,371 crores for the year ended 31 March 2026. b. For the Company is Rs 4,005 crores for the quarter ended 31 March 2026; Rs 3,695 crores for the quarter ended 31 December 2025; and Rs 12,756 crores for the year ended 31 March 2026. 6 Financial results for all the periods presented have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (as amended from time to time) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. 7 The figures of the last quarter are the balancing figures between audited figures in respect of the full financial year up to 31 March 2026 and the unaudited published year-to-date figures up to 31 December 2025 being the date of the end of the third quarter of the financial year which were subjected to a limited review. 8 As per Ind AS 108 'Operating Segments’, the Company has disclosed the segment information only as part of the consolidated financial results. Cash flow notes: 1. The total amount of income taxes paid is Rs 4,409 crores ( 31 March 2025 Rs 4,649 crores). 2. Cash and cash equivalents includes earmarked balances with banks of Rs 53 crores ( 31 March 2025 Rs 19 crores) which is of restricted use and Bank overdraft of Rs (70) crores (31 March 2025 Nil).

2025-04-01

2026-03-31

Audited

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B S R & Co. LLP

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2028-07-31