Key Financial Figures - Consolidated Results

Quarterly Performance (Q2 FY26 vs Q2 FY25):

  • Revenue from Operations: ₹4,149.82 crore (vs ₹3,576.72 crore in Q2 FY25)
  • Other Income: ₹85.46 crore (vs ₹97.67 crore in Q2 FY25)
  • Total Income: ₹4,235.28 crore (vs ₹3,674.39 crore in Q2 FY25)
  • Profit Before Tax: ₹611.61 crore (vs ₹703.93 crore in Q2 FY25)
  • Profit After Tax: ₹502.04 crore (vs ₹558.52 crore in Q2 FY25)
  • Basic EPS (Continuing Operations): ₹9.10 (vs ₹10.27 in Q2 FY25)
  • Diluted EPS (Continuing Operations): ₹8.86 (vs ₹9.99 in Q2 FY25)

Half-Yearly Performance (H1 FY26 vs H1 FY25):

  • Revenue from Operations: ₹7,730.51 crore (vs ₹6,944.93 crore in H1 FY25)
  • Other Income: ₹152.22 crore (vs ₹131.33 crore in H1 FY25)
  • Total Income: ₹7,882.73 crore (vs ₹7,076.26 crore in H1 FY25)
  • Profit Before Tax: ₹1,134.82 crore (vs ₹1,310.81 crore in H1 FY25)
  • Profit After Tax: ₹952.39 crore (vs ₹1,064.88 crore in H1 FY25)
  • Basic EPS (Continuing Operations): ₹17.63 (vs ₹19.97 in H1 FY25)
  • Diluted EPS (Continuing Operations): ₹17.17 (vs ₹19.43 in H1 FY25)

Key Financial Figures - Standalone Results

Quarterly Performance (Q2 FY26 vs Q2 FY25):

  • Revenue from Operations: ₹2,848.02 crore (vs ₹2,471.55 crore in Q2 FY25)
  • Other Income: ₹73.03 crore (vs ₹125.25 crore in Q2 FY25)
  • Total Income: ₹2,921.05 crore (vs ₹2,596.79 crore in Q2 FY25)
  • Profit Before Tax: ₹291.92 crore (vs ₹422.06 crore in Q2 FY25)
  • Profit After Tax: ₹217.16 crore (vs ₹317.29 crore in Q2 FY25)
  • Basic EPS (Continuing Operations): ₹4.04 (vs ₹6.06 in Q2 FY25)
  • Diluted EPS (Continuing Operations): ₹3.93 (vs ₹5.89 in Q2 FY25)

Half-Yearly Performance (H1 FY26 vs H1 FY25):

  • Revenue from Operations: ₹4,861.82 crore (vs ₹4,642.50 crore in H1 FY25)
  • Other Income: ₹165.22 crore (vs ₹194.90 crore in H1 FY25)
  • Total Income: ₹5,027.04 crore (vs ₹4,837.40 crore in H1 FY25)
  • Profit Before Tax: ₹594.69 crore (vs ₹745.69 crore in H1 FY25)
  • Profit After Tax: ₹458.28 crore (vs ₹551.02 crore in H1 FY25)
  • Basic EPS (Continuing Operations): ₹8.52 (vs ₹10.56 in H1 FY25)
  • Diluted EPS (Continuing Operations): ₹8.30 (vs ₹10.27 in H1 FY25)

Segment Information - Consolidated

Q2 FY26 Revenue by Segment:

  • Sale of Software Services: ₹2,262.14 crore
  • Sale of Equipment and Product License: ₹1,887.68 crore
  • Total: ₹4,149.82 crore

H1 FY26 Revenue by Segment:

  • Sale of Software Services: ₹4,989.24 crore
  • Sale of Equipment and Product License: ₹2,741.27 crore
  • Total: ₹7,730.51 crore

Subsidiary Information

The consolidated results include 42 subsidiaries as listed in Annexure I. The auditor's report highlights:

  • 9 subsidiaries (total assets ₹1,640.31 crore) were reviewed by other auditors
  • 32 subsidiaries (total assets ₹523.70 crore) were neither reviewed by the auditor nor by other auditors
  • For 26 subsidiaries, financial results were prepared according to accounting principles of their respective countries and converted to Indian GAAP by management

Cash Flow Information - Consolidated

H1 FY26 Cash Flows:

  • Net cash used in Operating Activities: ₹(795.87) crore
  • Net cash used in Investing Activities: ₹(749.80) crore
  • Net cash generated from Financing Activities: ₹948.60 crore
  • Net decrease in Cash and Cash Equivalents: ₹(597.07) crore

Capital Structure

  • Paid-up Equity Share Capital: ₹537.997 crore (Face Value ₹10 each)
  • Other Equity (Consolidated): ₹16,817.44 crore
  • Other Equity (Standalone): ₹10,702.31 crore

Dividend Information

The Board recommended a dividend of ₹2 per equity share for FY2026, approved by shareholders at the AGM held on September 29, 2026, and paid on October 6, 2026.

Significant Accounting Matter

Effective April 1, 2026, the Group implemented the four Labour Codes introduced by the Government of India on November 21, 2025, restructuring its employee compensation framework. The Group will monitor further developments including finalization of central and state rules, which are yet to be notified, and evaluate any consequential accounting adjustments in future periods.

Assets and Lipositions - Consolidated (as of September 30, 2026)

  • Total Assets: ₹26,087.74 crore
  • Total Equity: ₹18,329.28 crore
  • Non-Current Liabilities: ₹694.996 crore
  • Current Liabilities: ₹7,049.33 crore

Notes to Financial Results

  • Unbilled revenue is accounted based on completion of contractual milestones
  • Equity shares held by ESPS Trust are consolidated in standalone financial statements
  • Other Income includes foreign exchange gain of ₹595.75 lakhs for Q2 FY26 and ₹556.37 lakhs for H1 FY26
  • Figures for earlier periods have been regrouped/reclassified for comparability

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