展示 99.6
釋股形式向證券交易所

獨立核數師的報告 關於合併財務結果的核數 

致印孚瑟斯有限公司董事會

意見

我們已審核印孚瑟斯有限公司及其附屬公司(簡稱"集團")截至2024年9月30日季度和半年度財務綜合業績報表的附註報告。 印孚瑟斯有限公司 根據SEBI(上市義務和披露要求)規則，2015年修訂版本(簡稱"上市規則")第33條規定，由母公司提交的截至2024年9月30日季度和半年度的合併財務業績報告(簡稱"報告")。

根據我們的意見和我們所掌握的最佳資訊，以及根據提供給我們的解釋，該聲明：

意見基礎

我們按照法令第143(10)條所指定的審計標準（“SA”s）進行了審計。 我們根據我們報告中關於審計合併財務結果部分的審計師責任進一步描述的那些標準承擔責任。 我們根據印度特許會計師公會（“ICAI”）發布的道德守則以及與我們審計截至2024年9月30日季度及半年度合併財務結果的審計相關的道德要求獨立於該集團，並且根據法令條文和相應規則，我們履行了其他道德責任，並根據這些要求和ICAI的道德守則進行了。我們相信，我們獲得的審計證據足夠且適當，可以作為我們審計意見的依據。

管理層對財務報表的職責

有关包括综合财务结果的声明系本公司的董事会负责，并已获得其批准。该声明根据2024年9月30日止三个月和六个月的相关经审核的中期简明合并财务报表编制。这一责任包括准备和呈现使本集团的合并净利润、其他综合收入和其他财务信息真实公允地反映，依照《印度33條的認可及計量原則》（Ind AS 34）所規定的識別和計量原則，该憲章另附第133部分，与相关规则共同颁布，以及印度普遍公认的其他会计原则，并且符合上市法规第33條的规定。

各相關公司的董事會負責根據法案的規定，維護足夠的會計記錄，以保護集團的資產，防止和發現詐欺和其他異常情況；選擇和應用適當的會計政策；作出合理和謹慎的判斷和估計；設計、實施和維護足夠的內部財務控制，以確保會計記錄的準確性和完整性，與相關財務結果的準備和呈現有一真實和公正的看法，並且不存在由於詐欺或錯誤造成的重大錯誤記載，這些財務結果已由上述公司董事會編制這份報告的目的。

在準備合併財務報表時，各相關公司的董事會應負責評估各實體作為持續營業主體的能力，並在適用時披露與持續經營相關的事項，並採用持續經營基礎的會計方式，除非各相關公司的董事會打算清算各自的實體或停止營運，或別無實際選擇。

集團內相應的董事會負責監督集團的財務報告流程。

審計師對截至2024年9月30日季度和半年度的合併財務業績審計之責任

我們的目標是對截至2024年9月30日的季度和半年度的合併財務業績整體獲得合理保證，以確保不存在重大錯誤陳述，無論是由於欺詐還是錯誤，並發出包含我們意見的審計報告。合理保證是一種高水準的保證，但並不保證根據SAs進行的審計將總是在存在時檢測到重大錯誤陳述。錯誤陳述可能源自欺詐或錯誤，如果它們個別或綜合起來能合理預期將影響用戶基於這些合併財務業績而採取的經濟決策，則被視為重大。

作為根據SA進行的審計的一部分，我們在整個審計過程中行使專業判斷並保持專業懷疑。我們還：

實質性 是財務報表中錯誤之規模，單獨或合計，使得財務報表合理知情用戶的經濟決策可能受到影響。我們在規劃審計工作範圍和評估工作結果時考慮定量實質性和定性因素；以及評估財務報表中任何已識別錯誤的影響。

我們與公司治理人員以及陳述中包括的其他實體進行溝通，這些實體是我們作爲獨立核數師的對象，就審計的計劃範圍和時間安排以及重要的審計發現，包括我們在審計過程中發現的任何重大內部控制缺陷等事項進行討論。

我們還向治理機構提供聲明，說明我們已遵守有關獨立性的相關道德要求，並與他們溝通可能對我們的獨立性產生影響的所有關係和其他事項，並在適用的情況下，採取相關保障措施。

審計報告附件

實體列表:

INDEPENDENT Auditor’s Report ON THE AUDIT OF THE STANDALONE FINANCIAL RESULTS

To The Board of Directors of INFOSYS Limited

Opinion

We have audited the accompanying statement of Standalone Financial Results of INFOSYS LIMITED (the “Company”) for the quarter and half year ended September 30, 2024 (the “Statement”) being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”).

In our opinion and to the best of our information and according to the explanations given to us, the statement:

Basis for Opinion

We conducted our audit of the Statement in accordance with the Standards on Auditing (“SA”s) specified under Section 143(10) of the Act. Our responsibilities under those Standards are further described in Auditor’s Responsibilities for the Audit of the Standalone Financial Results section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (“ICAI”) together with the ethical requirements that are relevant to our audit of the Standalone Financial Results for the quarter and half year ended September 30, 2024 under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion.

Management’s Responsibilities for the Statement

The Statement, which includes the Standalone Financial Results is the responsibility of the Company’s Board of Directors, and has been approved by them for the issuance. The Statement has been compiled from the related audited interim condensed standalone financial statements for the three months and six months ended September 30, 2024. This responsibility includes the preparation and presentation of the Standalone Financial Results for the quarter and half year ended September 30, 2024 that give a true and fair view of the net profit and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in the Ind AS 34, prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Statements that give a true and fair view and is free from material misstatement, whether due to fraud or error.

In preparing the Statement, the Board of Directors are responsible for assessing the Company’s ability, to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors are also responsible for overseeing the financial reporting process of the Company.

Auditor’s Responsibilities for audit of the Standalone Financial Results for the quarter and half year ended September 30, 2024

Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Standalone Financial Results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

Materiality is the magnitude of misstatements in the Statement that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the Statement may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the Statement.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Infosys Limited Regd. office: Electronics City, Hosur Road, Bengaluru – 560 100, India

CIN : L85110KA1981PLC013115 Website: www.infosys.com email: investors@infosys.com T: 91 80 2852 0261, F: 91 80 2852 0362

Statement of Consolidated Audited Results of Infosys Limited and its subsidiaries for the quarter and half-year ended September 30, 2024 prepared in compliance with the Indian Accounting Standards (Ind-AS)

(in crore, except per equity share data)

Particulars	Quarter ended September 30,	Quarter ended June 30,	Quarter ended September 30,	Half-year ended September 30,		Year ended March 31,
	2024	2024	2023	2024	2023	2024
	Audited	Audited	Audited	Audited	Audited	Audited
Revenue from operations	40,986	39,315	38,994	80,300	76,927	153,670
Other income, net	712	838	632	1,551	1,193	4,711
Total Income	41,698	40,153	39,626	81,851	78,120	158,381
Expenses
Employee benefit expenses	21,564	20,934	20,796	42,498	41,577	82,620
Cost of technical sub-contractors	3,190	3,169	3,074	6,359	6,198	12,232
Travel expenses	458	478	439	936	901	1,759
Cost of software packages and others	3,949	3,455	3,387	7,404	6,106	13,515
Communication expenses	169	147	179	316	361	677
Consultancy and professional charges	451	445	387	895	734	1,726
Depreciation and amortization expenses	1,160	1,149	1,166	2,310	2,339	4,678
Finance cost	108	105	138	214	228	470
Other expenses	1,396	1,250	1,292	2,645	2,546	4,716
Total expenses	32,445	31,132	30,858	63,577	60,990	122,393
Profit before tax	9,253	9,021	8,768	18,274	17,130	35,988
Tax expense:
Current tax	3,146	2,998	2,491	6,144	4,798	8,390
Deferred tax	(409)	(351)	62	(760)	172	1,350
Profit for the period	6,516	6,374	6,215	12,890	12,160	26,248
Other comprehensive income
Items that will not be reclassified subsequently to profit or loss
Remeasurement of the net defined benefit liability/asset, net	78	20	(64)	98	23	120
Equity instruments through other comprehensive income, net	(9)	14	40	5	40	19
Items that will be reclassified subsequently to profit or loss
Fair value changes on derivatives designated as cash flow hedges, net	(21)	(3)	23	(24)	29	11
Exchange differences on translation of foreign operations	560	(104)	5	456	21	226
Fair value changes on investments, net	86	40	(20)	126	55	144
Total other comprehensive income/(loss), net of tax	694	(33)	(16)	661	168	520
Total comprehensive income for the period	7,210	6,341	6,199	13,551	12,328	26,768
Profit attributable to:
Owners of the company	6,506	6,368	6,212	12,874	12,157	26,233
Non-controlling interests	10	6	3	16	3	15
	6,516	6,374	6,215	12,890	12,160	26,248
Total comprehensive income attributable to:
Owners of the company	7,190	6,337	6,196	13,527	12,328	26,754
Non-controlling interests	20	4	3	24	–	14
	7,210	6,341	6,199	13,551	12,328	26,768
Paid up share capital (par value 5/- each, fully paid)	2,072	2,072	2,070	2,072	2,070	2,071
Other equity *#	86,045	86,045	73,338	86,045	73,338	86,045
Earnings per equity share (par value 5/- each)**
Basic (in per share)	15.71	15.38	15.01	31.09	29.38	63.39
Diluted (in per share)	15.68	15.35	14.99	31.02	29.34	63.29

1. Notes pertaining to the current quarter

a) The audited interim condensed consolidated financial statements for the quarter and half year ended September 30, 2024 have been taken on record by the Board of Directors at its meeting held on October 17, 2024. The statutory auditors, Deloitte Haskins & Sells LLP have expressed an unmodified audit opinion. The information presented above is extracted from the audited interim condensed consolidated financial statements. Those interim condensed consolidated financial statements are prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules thereafter.

b) Update on employee stock grants

The Board, on October 17, 2024, based on the recommendations of the Nomination and Remuneration Committee, approved grant of 22,880 RSUs to six eligible employees under the 2015 Stock Incentive Compensation Plan w.e.f November 1, 2024. The RSUs would vest equally over a period of two to four years and the exercise price will be equal to the par value of the share.

c) Update on acquisition

On July 17, 2024, Infosys Germany GmBH acquired 100% voting interests in in-tech Holding GmbH, leading provider of Engineering R&D services headquartered in Germany, for a consideration of EUR 465 million (4,213 crore).

2. Information on dividends for the quarter and half year ended September 30, 2024

The Board of Directors declared an interim dividend of 21/- per equity share. The record date for the payment is October 29, 2024.The interim dividend will be paid on November 8, 2024. The interim dividend declared in the previous year was 18/- per equity share.  

(in )

Particulars	Quarter ended September 30,	Quarter ended June 30,	Quarter ended September 30,	Half-year ended September 30,		Year ended March 31,
	2024	2024	2023	2024	2023	2024
Dividend per share (par value 5/- each)
Interim dividend	21.00	–	18.00	21.00	18.00	18.00
Final dividend	–	–	–	–	–	20.00
Special dividend	–	–	–	–	–	8.00

3. Audited Consolidated Balance Sheet

(in crore)

The disclosure is an extract of the audited Consolidated Balance Sheet as at September 30, 2024 and March 31, 2024 prepared in compliance with the Indian Accounting Standards (Ind-AS).

4. Audited Consolidated Statement of Cash Flows

(in crore)

The disclosure is an extract of the audited Consolidated Statement of Cash flows for the half year ended September 30, 2024 and September 30, 2023 prepared in compliance with Indian Accounting Standard (Ind AS) 34 Interim Financial Reporting. 

5. Segment reporting (Consolidated - Audited)

(in crore)

Notes on segment information

Business segments

Based on the "management approach" as required by Ind-AS 108 - Operating Segments, the Chief Operating Decision Maker evaluates the Group's performance and allocates resources based on an analysis of various performance indicators by business segments. Accordingly, information has been presented along these business segments. The accounting principles used in the preparation of the financial statements are consistently applied to record revenue and expenditure in individual segments.

Segmental capital employed

Assets and liabilities used in the Group's business are not identified to any of the reportable segments, as these are used interchangeably between segments. The 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.

6. Audited financial results of Infosys Limited (Standalone Information)

(in crore)

The audited results of Infosys Limited for the above mentioned periods are available on our website, www.infosys.com and on the Stock Exchange website www.nseindia.com and www.bseindia.com. The information above has been extracted from the audited interim standalone financial statements as stated.

The Board has also taken on record the consolidated results of Infosys Limited and its subsidiaries for the quarter and half-year ended September 30, 2024, prepared as per International Financial Reporting Standards (IFRS) and reported in US dollars. A summary of the financial statements is as follows:

(in US$ million, except per equity share data)

Certain statements in this release concerning our future growth prospects, our future financial or operating performance, the McCamish cybersecurity incident and the related review and notification process are forward-looking statements intended to qualify for the 'safe harbor' under the Private Securities Litigation Reform Act of 1995, which involve a number of risks and uncertainties that could cause actual results or outcomes to differ materially from those in such forward-looking statements. The risks and uncertainties relating to these statements include, but are not limited to, risks and uncertainties regarding the execution of our business strategy, increased competition for talent, our ability to attract and retain personnel, increase in wages, investments to reskill our employees, our ability to effectively implement a hybrid working model, economic uncertainties and geo-political situations, technological disruptions and innovations such as Generative AI, the complex and evolving regulatory landscape including immigration regulation changes, our ESG vision, our capital allocation policy and expectations concerning our market position, future operations, margins, profitability, liquidity, capital resources, our corporate actions including acquisitions, the amount of any additional costs, including indemnities or damages or claims, resulting directly or indirectly from the McCamish cybersecurity incident and the outcome and effect of pending litigation. Important factors that may cause actual results or outcomes to differ from those implied by the forward-looking statements are discussed in more detail in our US Securities and Exchange Commission filings including our Annual Report on Form 20-F for the fiscal year ended March 31, 2024. These filings are available at www.sec.gov. Infosys may, from time to time, make additional written and oral forward-looking statements, including statements contained in the Company's filings with the Securities and Exchange Commission and our reports to shareholders. The Company does not undertake to update any forward looking statements that may be made from time to time by or on behalf of the Company unless it is required by law.

Infosys Limited Regd. office: Electronics City, Hosur Road, Bengaluru – 560 100, India

CIN : L85110KA1981PLC013115 Website: www.infosys.com email: investors@infosys.com T: 91 80 2852 0261, F: 91 80 2852 0362

Statement of Audited results of Infosys Limited for the quarter and half-year ended September 30, 2024 prepared in compliance with the Indian Accounting Standards (Ind-AS)

(in crore, except per equity share data)

Particulars	Quarter ended September 30,	Quarter ended June 30,	Quarter ended September 30,	Half-year ended September 30,		Year ended March 31,
	2024	2024	2023	2024	2023	2024
	Audited	Audited	Audited	Audited	Audited	Audited
Revenue from operations	34,257	33,283	32,629	67,540	64,440	128,933
Other income, net	1,737	721	1,350	2,458	2,352	7,417
Total income	35,994	34,004	33,979	69,998	66,792	136,350
Expenses
Employee benefit expenses	16,864	16,495	16,435	33,359	32,788	65,139
Cost of technical sub-contractors	4,751	4,831	4,645	9,583	9,321	18,638
Travel expenses	354	371	345	725	705	1,372
Cost of software packages and others	2,380	2,117	1,809	4,497	2,982	6,891
Communication expenses	125	105	131	229	260	489
Consultancy and professional charges	299	266	275	565	490	1,059
Depreciation and amortization expense	670	698	738	1,368	1,484	2,944
Finance cost	61	59	89	120	132	277
Other expenses	1,083	934	995	2,017	1,967	3,588
Total expenses	26,587	25,876	25,462	52,463	50,129	100,397
Profit before tax	9,407	8,128	8,517	17,535	16,663	35,953
Tax expense:
Current tax	2,956	2,686	2,180	5,643	4,245	7,306
Deferred tax	(362)	(326)	92	(689)	216	1,413
Profit for the period	6,813	5,768	6,245	12,581	12,202	27,234
Other comprehensive income
Items that will not be reclassified subsequently to profit or loss
Remeasurement of the net defined benefit liability / asset, net	81	19	(68)	100	19	128
Equity instruments through other comprehensive income, net	(9)	14	40	5	40	19
Items that will be reclassified subsequently to profit or loss
Fair value changes on derivatives designated as cash flow hedges, net	(21)	(3)	23	(24)	29	11
Fair value changes on investments, net	83	36	(22)	119	46	129
Total other comprehensive income/ (loss), net of tax	134	66	(27)	200	134	287
Total comprehensive income for the period	6,947	5,834	6,218	12,781	12,336	27,521
Paid-up share capital (par value 5/- each fully paid)	2,076	2,076	2,075	2,076	2,075	2,075
Other Equity*	79,101	79,101	65,671	79,101	65,671	79,101
Earnings per equity share ( par value 5 /- each)**
Basic (in per share)	16.41	13.90	15.05	30.30	29.40	65.62
Diluted (in per share)	16.38	13.87	15.04	30.25	29.38	65.56

1. Notes pertaining to the current quarter

a) The audited interim condensed standalone financial statements for the quarter and half-year ended September 30, 2024 have been taken on record by the Board of Directors at its meeting held on October 17, 2024. The statutory auditors, Deloitte Haskins & Sells LLP have expressed an unmodified audit opinion. The information presented above is extracted from the audited interim condensed standalone financial statements. Those interim condensed standalone financial statements are prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules thereafter.

b) Update on employee stock grants

The Board, on October 17, 2024, based on the recommendations of the Nomination and Remuneration Committee, approved grant of 22,880 RSUs to six eligible employees under the 2015 Stock Incentive Compensation Plan w.e.f November 1, 2024. The RSUs would vest equally over a period of two to four years and the exercise price will be equal to the par value of the share.

c) Merger of wholly owned subsidiaries

On October 17, 2024, the Board approved the merger of WongDoody Inc, a wholly owned subsidiary of Infosys Limited with Infosys Nova Holdings LLC (Infosys Nova), a wholly owned subsidiary of Infosys Limited. Blue Acorn iCi Inc, Outbox Systems Inc.,d.b.a Simplus and Kaleidoscope Animation Inc which are wholly owned subsidiaries of Infosys Nova will also be merged with Infosys Nova.

2. Information on dividends for the quarter and half-year ended September 30, 2024

The Board of Directors declared an interim dividend of 21/- per equity share. The record date for the payment is October 29, 2024.The interim dividend will be paid on November 8, 2024. The interim dividend declared in the previous year was 18/- per equity share.

(in )

Particulars	Quarter ended September 30,	Quarter ended June 30,	Quarter ended September 30,	Half-year ended September 30,		Year ended March 31,
	2024	2024	2023	2024	2023	2024
Dividend per share (par value 5/- each)
Interim dividend	21.00	–	18.00	21.00	18.00	18.00
Final dividend	–	–	–	–	–	20.00
Special dividend	–	–	–	–	–	8.00

3. Audited Standalone Balance Sheet

(In crore)

The disclosure is an extract of the audited Balance Sheet as at September 30, 2024 and March 31, 2024 prepared in compliance with the Indian Accounting Standards (Ind-AS).

4. Audited Standalone Statement of Cash flows

(In crore)

The disclosure is an extract of the audited Statement of Cash flows for the half year ended September 30, 2024 and September 30, 2023 prepared in compliance with Indian Accounting Standard (Ind AS) 34 Interim Financial Reporting.

5. Segment Reporting

The Company publishes standalone financial statements along with the consolidated financial statements. In accordance with Ind AS 108, Operating Segments, the Company has disclosed the segment information in the audited interim consolidated financial statements. Accordingly, the segment information is given in the audited consolidated financial results of Infosys Limited and its subsidiaries for the quarter and half-year ended September 30, 2024.

Certain statements in this release concerning our future growth prospects, our future financial or operating performance, the McCamish cybersecurity incident and the related review and notification process are forward-looking statements intended to qualify for the 'safe harbor' under the Private Securities Litigation Reform Act of 1995, which involve a number of risks and uncertainties that could cause actual results or outcomes to differ materially from those in such forward-looking statements. The risks and uncertainties relating to these statements include, but are not limited to, risks and uncertainties regarding the execution of our business strategy, increased competition for talent, our ability to attract and retain personnel, increase in wages, investments to reskill our employees, our ability to effectively implement a hybrid working model, economic uncertainties and geo-political situations, technological disruptions and innovations such as Generative AI, the complex and evolving regulatory landscape including immigration regulation changes, our ESG vision, our capital allocation policy and expectations concerning our market position, future operations, margins, profitability, liquidity, capital resources, our corporate actions including acquisitions, the amount of any additional costs, including indemnities or damages or claims, resulting directly or indirectly from the McCamish cybersecurity incident and the outcome and effect of pending litigation. Important factors that may cause actual results or outcomes to differ from those implied by the forward-looking statements are discussed in more detail in our US Securities and Exchange Commission filings including our Annual Report on Form 20-F for the fiscal year ended March 31, 2024. These filings are available at www.sec.gov. Infosys may, from time to time, make additional written and oral forward-looking statements, including statements contained in the Company's filings with the Securities and Exchange Commission and our reports to shareholders. The Company does not undertake to update any forward looking statements that may be made from time to time by or on behalf of the Company unless it is required by law.

Infosys Limited Regd. office: Electronics City, Hosur Road, Bengaluru – 560 100, India

CIN : L85110KA1981PLC013115 Website: www.infosys.com email: investors@infosys.com T: 91 80 2852 0261, F: 91 80 2852 0362

Extract of Consolidated Audited Financial Results of Infosys Limited and its subsidiaries for the quarter and half-year ended September 30, 2024 prepared in compliance with the Indian Accounting Standards (Ind-AS)

( in ₹ crore, except per equity share data)

1. Notes pertaining to the current quarter

a) The audited interim condensed consolidated financial statements for the quarter and half-year ended September 30, 2024 have been taken on record by the Board of Directors at its meeting held on October 17, 2024. The statutory auditors, Deloitte Haskins & Sells LLP have expressed an unmodified audit opinion. The information presented above is extracted from the audited interim condensed consolidated financial statements. Those interim condensed consolidated financial statements are prepared in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment rules thereafter.

b) Update on employee stock grants

The Board, on October 17, 2024, based on the recommendations of the Nomination and Remuneration Committee, approved grant of 22,880 RSUs to six eligible employees under the 2015 Stock Incentive Compensation Plan w.e.f November 1, 2024. The RSUs would vest equally over a period of two to four years and the exercise price will be equal to the par value of the share.

c) Update on acquisition

On July 17, 2024, Infosys Germany GmBH acquired 100% voting interests in in-tech Holding GmbH, leading provider of Engineering R&D services headquartered in Germany, for a consideration of EUR 465 million (₹4,213 crore).

2. Information on dividends for the quarter and half-year ended September 30, 2024

The Board of Directors declared an interim dividend of ₹21/- per equity share. The record date for the payment is October 29, 2024.The interim dividend will be paid on November 8, 2024. The interim dividend declared in the previous year was ₹18/- per equity share.

(in ₹)

3. Audited financial results of Infosys Limited (Standalone information)

  (in ₹ crore)

The above is an extract of the detailed format of Quarterly audited financial results filed with Stock Exchanges under Regulation 33 of the SEBI (Listing and Other Disclosure Requirements) Regulations, 2015. The full format of the Quarterly Audited Financial Results are available on the Stock Exchange websites, www.nseindia.com and www.bseindia.com, and on the Company's website, www.infosys.com.

Certain statements in this release concerning our future growth prospects, our future financial or operating performance, the McCamish cybersecurity incident and the related review and notification process are forward-looking statements intended to qualify for the 'safe harbor' under the Private Securities Litigation Reform Act of 1995, which involve a number of risks and uncertainties that could cause actual results or outcomes to differ materially from those in such forward-looking statements. The risks and uncertainties relating to these statements include, but are not limited to, risks and uncertainties regarding the execution of our business strategy, increased competition for talent, our ability to attract and retain personnel, increase in wages, investments to reskill our employees, our ability to effectively implement a hybrid working model, economic uncertainties and geo-political situations, technological disruptions and innovations such as Generative AI, the complex and evolving regulatory landscape including immigration regulation changes, our ESG vision, our capital allocation policy and expectations concerning our market position, future operations, margins, profitability, liquidity, capital resources, our corporate actions including acquisitions, the amount of any additional costs, including indemnities or damages or claims, resulting directly or indirectly from the McCamish cybersecurity incident and the outcome and effect of pending litigation. Important factors that may cause actual results or outcomes to differ from those implied by the forward-looking statements are discussed in more detail in our US Securities and Exchange Commission filings including our Annual Report on Form 20-F for the fiscal year ended March 31, 2024. These filings are available at www.sec.gov. Infosys may, from time to time, make additional written and oral forward-looking statements, including statements contained in the Company's filings with the Securities and Exchange Commission and our reports to shareholders. The Company does not undertake to update any forward looking statements that may be made from time to time by or on behalf of the Company unless it is required by law.