Summary of Key Information:
Reporting Period (Quarter/Year): Quarter and half-year ended September 30, 2026 (Q2 FY27)
Nature of Filing / Announcement: Un-audited Financial Results under Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
Date of Board Meeting / Approval: October 12, 2026 (1:00 PM to 4:00 PM IST)
Audit Opinion: Unmodified review report issued by statutory auditors
Auditor's Comment: No qualifications or modifications affecting earnings quality, internal controls, or going concern
Key Financial Highlights [₹ in crores]
Consolidated Results:
Revenue from Operations:
- Q2 FY27: ₹35,620 crore (11.5% YoY growth from ₹31,942 crore in Q2 FY25)
- Q1 FY27: ₹34,579 crore
- H1 FY27: ₹70,199 crore (12.7% YoY growth from ₹62,291 crore in H1 FY25)
Total Income:
- Q2 FY27: ₹35,854 crore
- Q1 FY27: ₹34,940 crore
- H1 FY27: ₹70,794 crore
Net Profit:
- Q2 FY27: ₹5,132 crore (21.2% YoY growth from ₹4,236 crore in Q2 FY25)
- Q1 FY27: ₹4,626 crore
- H1 FY27: ₹9,758 crore (20.8% YoY growth from ₹8,080 crore in H1 FY25)
EPS:
- Basic EPS Q2 FY27: ₹18.96
- Diluted EPS Q2 FY27: ₹18.93
- Basic EPS H1 FY27: ₹36.05
Other Equity: ₹75,549 crore as of September 30, 2026 (vs ₹74,622 crore as of March 31, 2026)
Cash and Cash Equivalents: ₹10,046 crore as of September 30, 2026 (vs ₹8,265 crore as of March 31, 2026)
Debt:
- Short-term borrowings: ₹930 crore
- Long-term borrowings: ₹24 crore
- Total borrowings: ₹954 crore
Standalone Results:
Revenue from Operations:
- Q2 FY27: ₹15,445 crore (11.7% YoY growth from ₹13,829 crore in Q2 FY25)
- Q1 FY27: ₹14,337 crore
- H1 FY27: ₹29,782 crore (10.7% YoY growth from ₹26,902 crore in H1 FY25)
Total Income:
- Q2 FY27: ₹16,098 crore
- Q1 FY27: ₹18,738 crore
- H1 FY27: ₹34,836 crore
Net Profit:
- Q2 FY27: ₹4,302 crore (61.9% YoY growth from ₹2,657 crore in Q2 FY25)
- Q1 FY27: ₹7,025 crore
- H1 FY27: ₹11,327 crore (104.3% YoY growth from ₹5,545 crore in H1 FY25)
EPS:
- Basic EPS Q2 FY27: ₹15.89
- Diluted EPS Q2 FY27: ₹15.87
- Basic EPS H1 FY27: ₹41.85
Other Equity: ₹27,616 crore as of September 30, 2026 (vs ₹25,355 crore as of March 31, 2026)
Segment-wise Performance [₹ in crores]
Consolidated Segment Revenue (External Customers):
IT and Business Services:
- Q2 FY27: ₹26,938 crore (13.7% YoY growth)
- H1 FY27: ₹52,987 crore (14.8% YoY growth)
Engineering and R&D services:
- Q2 FY27: ₹5,973 crore (10.1% YoY growth)
- H1 FY27: ₹11,663 crore (10.1% YoY growth)
HCL Software:
- Q2 FY27: ₹2,709 crore (-4.1% YoY decline)
- H1 FY27: ₹5,549 crore (0.04% YoY growth)
Consolidated Segment Results (Profit):
IT and Business Services:
- Q2 FY27: ₹4,995 crore (30.3% YoY growth)
- H1 FY27: ₹9,415 crore (30.3% YoY growth)
Engineering and R&D services:
- Q2 FY27: ₹905 crore (-4.1% YoY decline)
- H1 FY27: ₹1,793 crore (-3.6% YoY decline)
HCL Software:
- Q2 FY27: ₹565 crore (-27.0% YoY decline)
- H1 FY27: ₹1,088 crore (-22.7% YoY decline)
Corporate Actions:
Dividend Declaration:
- Interim dividend of ₹12 per equity share of face value ₹2 each for FY 2026-27
- Record date: October 16, 2026
- Payment date: October 26, 2026
- Total dividend paid in H1 FY27: ₹36 per share (including ₹24 from Q1)
Other Significant Information:
Acquisitions:
- Completed three acquisitions during Q2 FY26 enhancing technology, engineering, automation, analytics, artificial intelligence and telecommunications capabilities
- Aggregate estimated purchase consideration: ₹3,635 crores
- Preliminary allocation: net assets ₹205 crores; identified intangible assets ₹1,949 crores; goodwill ₹1,481 crores
Exceptional Items (Prior Period):
- One-time impact of New Labour Codes: ₹956 crore (consolidated) and ₹948 crore (standalone) recognized in FY26
- One-time impact of Bilateral Advance Pricing Agreement: ₹5,733 crore (standalone only) recognized in FY26
Tax Benefits:
- Decrease in tax expense due to benefits from capital assets acquired through business combinations, resolution of uncertain tax positions, and transition to new tax regime
Accounting Policies:
- Financial results prepared in accordance with Companies (Indian Accounting Standards) Rules, 2015
- Segment information disclosed only as part of consolidated financial results as per Ind AS 108