IFRS interim results for the quarter and half year ended September 30, 2026; Q2 profit USD 538 million

IFRS consolidated results for the quarter and half year ended September 30, 2026.

Mon 12 Oct 2026

Q2 Revenue

USD 3,724 million

Q2 Profit

USD 538 million

Basic EPS (Q2)

USD 0.20

What has been shared

The company has furnished its condensed consolidated interim financial statements prepared under IFRS for the three and six months ended September 30, 2026, along with comparatives for the same periods of 2025. The statements carry an independent auditors' review report. Unless stated otherwise, all amounts in the statements are in millions of USD, so the figures below are in that unit.

Quarterly numbers (three months ended September 30, 2026 vs September 30, 2025)

• Revenues: 3,724 vs 3,644
• Cost of revenues: 2,442 vs 2,399
• Research and development expenses: 72 vs 56
• Selling, general and administrative expenses: 427 vs 434
• Depreciation and amortization expenses: 106 vs 118
• Operating profit: 677 vs 637
• Profit before tax: 677 vs 654
• Income tax expense: 139 vs 168
• Profit for the period: 538 vs 486
• Basic and diluted earnings per equity share (in USD): 0.20 vs 0.18

Half-year numbers (six months ended September 30, 2026 vs September 30, 2025)

• Revenues: 7,374 vs 7,189
• Operating profit: 1,293 vs 1,215
• Profit before tax: 1,322 vs 1,261
• Profit for the period: 1,026 vs 936
• Basic and diluted earnings per equity share (in USD): 0.38 vs 0.35
• Total comprehensive income for the period: 1,004 vs 871
• Net cash flow from operating activities: 815 vs 1,112

Balance sheet position (as at September 30, 2026 vs March 31, 2026)

• Total assets: 12,567 vs 12,261
• Total equity: 7,944 vs 7,931
• Goodwill: 2,663 vs 2,519
• Other intangible assets: 671 vs 553
• Cash and cash equivalents: 1,048 vs 872
• Other bank balances: 1,081 vs 1,599
• Billed trade receivables: 2,379 vs 2,487; unbilled trade receivables: 983 vs 839
• Total current liabilities: 3,715 vs 3,356
• Total non-current liabilities: 908 vs 974

Movements in the cash flow statement (six months ended September 30, 2026 vs September 30, 2025)

• Cash generated from operations: 1,201 vs 1,346
• Income taxes paid (net of refunds): 386 vs 234
• Net cash flow from operating activities: 815 vs 1,112
• Payments for business acquisitions, net of cash acquired: 392 vs nil
• Investment in associate: 151
• Purchase of investments in securities: 2,666 vs 2,694; proceeds from sale or maturity of investments in securities: 3,076 vs 2,844
• Net cash flow from investing activities: 431 vs 92

Shareholder-related items recorded in the equity statement

• Interim dividend of ₹36 per share for the six months ended September 30, 2026, compared with ₹30 per share in the same period of the prior year.
• Number of shares: 2,713,665,096, which includes treasury shares held by a controlled trust.
• Share based payments to employees: 31 vs 22.

Things a reader may want to weigh

The statements are expressed in US dollars, so the reported figures move with the rupee-dollar rate when looked at in rupee terms. Profit for the period is stated after income tax expense, and after other income (expenses), net of 24 in the quarter against 42 a year earlier, and finance cost of 20 against 25. The quarter and half-year figures are interim, reviewed rather than audited, and are the consolidated numbers of the company and its subsidiaries.

Nothing here is a view, opinion or recommendation of ScoutQuest, its parent, directors or employees. ScoutQuest is a technology company: this page was assembled automatically from public sources using artificial intelligence, and may contain errors or omissions. Confirm everything against the original source before you act on it. Any use of this page is at your own risk, and neither ScoutQuest nor its parent, directors or employees accepts liability for it.