Expenses by Nature

12 Months Ended

Mar. 31, 2025

Expenses by nature [abstract]

Expenses by Nature

2.13 Expenses by nature


		(Dollars in millions)
		Year ended March 31,
		2025				2024				2023
Employee benefit costs			10,165				9,981				9,729
Depreciation and amortization charges (Refer to Notes 2.7, 2.8 and 2.9)			569				565				524
Travelling costs			224				213				190
Cost of technical sub-contractors			1,530				1,477				1,751
Cost of software packages for own use			292				259				240
Third party items bought for service delivery to clients			1,589				1,372				1,110
Consultancy and professional charges			197				210				210
Communication costs			73				81				89
Repairs and maintenance			183				175				169
Rates and Taxes			41				39				37
Provision for post-sales client support			(13	)			9				15
Power and fuel			27				24				22
Commission to non-whole time directors			2				2				2
Branding and marketing expenses			144				122				112
Impairment loss recognized / (reversed) under expected credit loss model			6				15				35
Insurance charges			36				25				22
Contribution towards Corporate Social Responsibility			69				64				58
Others			72				95				72
Total cost of sales, selling and marketing expenses and administrative expenses			15,206				14,728				14,387

Operating profit

Operating profit for the Group is computed considering the revenues, net of cost of sales, selling and marketing expenses and administrative expenses.