INInfosys500209Audit report shared

Auditors' report: statements give a true and fair view for Q2 and H1 FY2026

Auditors have reported on the financial statements for the quarter and half year ended September 30, 2026.

By ScoutQuest · Fri 23 Oct 2026, 8:10 PM IST · 2 min read

Auditor

Deloitte Haskins & Sells LLP

Period Covered

quarter and half year ended September 30, 2026

Audit Opinion

true and fair view in conformity with Ind AS 34

Clean opinion on Q2 and H1 FY2026 statements

The company has shared the auditor's reports on its financial statements for the quarter and half year ended September 30, 2026, the results of which were placed before the Board at its meeting on October 23, 2026.

• The reports are from Deloitte Haskins & Sells LLP, Chartered Accountants, and cover both the consolidated results (the company and its subsidiaries) and the standalone results of the company.
• Both reports are signed by Vikas Bagaria, Partner, and are dated October 23, 2026, and each carries a UDIN issued for the report.

What the auditors state

In the consolidated report, the auditors state that the statement includes the financial results of the subsidiaries as given in the annexure, is presented in accordance with Regulation 33 of the LODR Regulations, and gives a true and fair view in conformity with the recognition and measurement principles of Ind AS 34 and other accounting principles generally accepted in India, of the consolidated net profit, other comprehensive income and other financial information of the group for the quarter and half year ended September 30, 2026. The standalone report carries the same conclusion for the company's own net profit, other comprehensive income and other financial information for the same period. Both reports describe the audit as having been conducted in accordance with the Standards on Auditing, with the auditors stating that the audit evidence obtained is sufficient and appropriate to provide a basis for the opinion.

What sits inside the group

The annexure to the consolidated report sets out the list of entities whose results are included. It covers operating companies across regions and functions, including technology and consulting entities, BPM businesses, and design and engineering companies, along with trusts and foundations.

• The list also records entities that were acquired, incorporated, merged or liquidated between April 2025 and September 2026, such as acquisitions made through Infosys Nova Holdings LLC during 2026.
• The annexure notes, for example, the acquisition of MRE Consulting Ltd with a 98.21% partnership interest and Infosys Energy Consulting Services LLC with a 1.79% partnership interest.

Why an auditor's report matters

• An auditor's report is the independent check that sits alongside the numbers a company reports. It tells a reader whether the statements, as prepared by the management and approved by the Board, present the position fairly under the applicable accounting standards.
• The report states that the statement is the responsibility of the Board of Directors, and that the auditors' role is to express an opinion based on their audit.
• The opinion here confirms the accounting treatment and presentation of the quarterly and half yearly statements as shared with the exchanges.

The company has also said these reports will be hosted on its website. The auditors' reports follow the results shared with the exchanges after the Board meeting.

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.

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