Board approves September-quarter results; declares interim dividend of Rs. 12 per equity share

Board approved un-audited (Consolidated & Standalone) financial results for the quarter and half-year ended September 30, 2026.

Mon 12 Oct 2026

Interim dividend

Rs./-12 per equity share of Rs. 2/- each for the financial year 2026-27

Consolidated revenue from operations (Q2)

₹35,620 crore

Consolidated profit for the period (Q2)

₹5,132 crore

What the Board approved

The Board of Directors approved the un-audited Consolidated and Standalone financial results for the quarter and half-year ended September 30, 2026. The limited review reports on both sets of results are enclosed. The results were reviewed by the Audit Committee, and the statutory auditors have issued an unmodified review report on them.

Interim dividend

• Interim dividend of Rs./-12 per equity share of Rs. 2/- each for the financial year 2026-27.
• Record date for payment: October 16, 2026.
• Payment date: October 26, 2026.

Consolidated results (₹ in crores)

Quarter ended September 30, 2026

• Revenue from operations: 35,620
• Total income: 35,854
• Total expenses: 29,349
• Profit before tax: 6,467
• Tax expense: 1,335
• Profit for the period: 5,132
• Basic earnings per share: 18.96; Diluted: 18.93

Half-year ended September 30, 2026

• Revenue from operations: 70,199
• Profit before tax: 12,575
• Profit for the period: 9,758
• Basic earnings per share: 36.05

Segment revenue (consolidated, quarter ended September 30, 2026)

• IT and Business Services: 26,938
• Engineering and R&D services: 5,973
• HCL Software: 2,709

Standalone results (₹ in crores)

• Quarter: revenue from operations 15,445; profit for the period 4,302
• Half-year: revenue from operations 29,782; profit for the period 11,327

Acquisitions during the quarter

During the quarter ended September 30, 2026, the Group consummated three acquisitions. The aggregate estimated purchase consideration of ₹3,635 crores was preliminarily allocated to net assets of ₹205 crores, identified intangible assets of ₹1,919 crores, and goodwill of ₹1,481 crores. The estimated purchase consideration and fair value of net assets acquired remain subject to final determination.

Other items noted in the results

• One-time impact of the New Labour Codes: an estimated one-time increase in provision for employee benefits of ₹956 crores (Group) and ₹948 crores (Company), with consequential tax benefit of ₹237 crores and ₹235 crores, resulting in a decrease in profit after tax of ₹719 crores and ₹713 crores, recognised as an employee benefit expense (exceptional item) in the year ended 31 March 2026.
• The decrease in tax expense for the quarter and half-year is mainly due to benefit arising from certain capital assets acquired through business combinations, resolution of certain uncertain tax positions with the tax authorities and the transition to the new tax regime.

For a reader tracking the company, the update brings together the quarterly and half-year numbers, the dividend decision with its record and payment dates, and the auditor's review conclusion on the results.

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