Infosys Files Audited Q1 FY2027 Financial Results

Audit Opinions

Consolidated Financial Results Opinion

The auditor issued an unqualified opinion stating that:

• The statement includes financial results of subsidiaries as given in the Annexure
• Is presented in accordance with Regulation 33 of LODR Regulations
• Gives a true and fair view in conformity with Indian Accounting Standard 34 (Ind AS 34)
• Complies with recognition and measurement principles under Section 133 of Companies Act, 2013

Standalone Financial Results Opinion

The auditor issued an unqualified opinion stating that:

• The statement is presented in accordance with Regulation 33 of LODR Regulations
• Gives a true and fair view in conformity with Indian Accounting Standard 34 (Ind AS 34)
• Complies with recognition and measurement principles under Section 133 of Companies Act, 2013

Subsidiary Information

The Annexure to the Auditor's Report provides a comprehensive list of 133 entities within the Infosys Group structure, including:

• Majority-owned subsidiaries across multiple international jurisdictions
• Several entities under liquidation (Infosys Arabia Limited, Brilliant Basics Holdings Limited, Brilliant Basics Limited, GuideVision UK Ltd)
• Recently incorporated subsidiaries (Infosys Energy Consulting Services LLC, Infosys Saudi Arabia LLC, Infosys Australia Technology Services Pty Ltd)
• Recently acquired entities (MRE Consulting Ltd, The Missing Link group companies, Stratus group companies, Optimum Healthcare IT group companies)
• Various trusts including Infosys Employees Welfare Trust, Infosys Employee Benefits Trust, Infosys Science Foundation

Additional Financial Statements

The document also includes auditor reports on:

• Interim Condensed Consolidated Financial Statements prepared in accordance with International Accounting Standard 34 (IAS 34)
• Interim Condensed Standalone Financial Statements prepared in accordance with Indian Accounting Standard 34 (Ind AS 34)

Signature and Authentication

The document was digitally signed by Anur Gurugopala Raju Suryanarayana Manikantha (A.G.S. Manikantha), Company Secretary (Membership No: A21918) on July 23, 2026 at 20:16:34 IST. Unique Document Identification Numbers (UDIN) were provided for all auditor reports.

Financial Impact Note

The actual financial results (numbers, metrics, performance data) are not included in this particular document. This filing represents the auditor's report on already-submitted financial results.