Disclosure of detailed information about financial instruments [abstract]

Schedule of Fair Value Hierarchy of Assets and Liabilities Measured At Fair Value On a Recurring Basis

The fair value hierarchy of assets and liabilities measured at fair value on a recurring basis as of March 31, 2025 is as follows:


(Dollars in millions)
	As of March 31, 2025	Fair value measurement at end of the reporting year using
		Level 1	Level 2	Level 3
Assets
Investments (Refer to note 2.2)
Investments in liquid mutual fund units	229	229	—	—
Investments in target maturity fund units	54	54	—	—
Investments in quoted debt securities	1,602	1,533	69	—
Investments in certificates of deposit	410	—	410	—
Investments in commercial paper	426	—	426	—
Investments in unquoted equity and preference securities	23	—	—	23
Investments in quoted equity securities	7	7	—	—
Investment in unquoted investments others	23	—	—	23
Others
Derivative financial instruments- gain	23	—	23	—
Liabilities
Derivative financial instruments- loss	7	—	7	—
Financial liability under option arrangements (Refer to Note 2.5)(1)	77	—	—	77
Liability towards contingent consideration (Refer to note 2.5)(2)	3	—	—	3

(1) Discount rate ranges from 9% to 15%

(2) Discount rate - 6%

The fair value hierarchy of assets and liabilities measured at fair value on a recurring basis as of March 31, 2024 is as follows:


(Dollars in millions)
	As of March 31, 2024		Fair value measurement at end of the reporting year using
			Level 1		Level 2		Level 3
Assets
Investments (Refer to note 2.2)
Investments in liquid mutual fund units		313		313		—		—
Investments in target maturity fund units		51		51		—		—
Investments in quoted debt securities		1,620		1,580		40		—
Investments in certificates of deposit		365		—		365		—
Investments in commercial paper		579		—		579		—
Investments in unquoted equity and preference securities		11		—		—		11
Investments in quoted equity securities		14		14		—		—
Investment in unquoted investments others		24		—		—		24
Others
Derivative financial instruments- gain		10		—		10		—
Liabilities
Derivative financial instruments- loss		4		—		4		—
Financial liability under option arrangements (Refer to Note 2.5)(1)		72		—		—		72

(1)Discount rate ranges from 9% to 15%

Schedule of Analysis of Foreign Currency Risk From Monetary Assets and Liabilities

The following table analyzes foreign currency risk from financial assets and liabilities as of March 31, 2025:


(Dollars in millions)
	U.S. dollars			Euro			United Kingdom Pound Sterling			Australian dollars			Other currencies			Total
Net financial assets		3,138			1,379			261			159			361			5,298
Net financial liabilities		(1,539	)		(440	)		(120	)		(83	)		(253	)		(2,435	)
Total		1,599			939			141			76			108			2,863

The following table analyzes foreign currency risk from financial assets and liabilities as of March 31, 2024:


(Dollars in millions)
	U.S. dollars			Euro			United Kingdom Pound Sterling			Australian dollars			Other currencies			Total
Net financial assets		3,133			1,146			258			177			350			5,064
Net financial liabilities		(1,430	)		(405	)		(85	)		(97	)		(266	)		(2,283	)
Total		1,703			741			173			80			84			2,781

Summary of Derivative Financial Instruments into Relevant Maturity Groupings

The table below analyzes the derivative financial instruments into relevant maturity groupings based on the remaining period as of the balance sheet date:


(Dollars in millions)
	As of
	March 31, 2025		March 31, 2024
Not later than one month		1,814		1,304
Later than one month and not later than three months		1,947		1,914
Later than three months and not later than one year		105		237
		3,866		3,455

Summary of Quantitative Information About Offsetting of Derivative Financial Assets And Derivative Financial Liabilities

The following table provides quantitative information about offsetting of derivative financial assets and derivative financial liabilities:


(Dollars in millions)
	As of
	March 31, 2025						March 31, 2024
	Derivative financial asset			Derivative financial liability			Derivative financial asset			Derivative financial liability
Gross amount of recognized financial asset/liability		30			(14	)		12			(6	)
Amount set off		(7	)		7			(2	)		2
Net amount presented in balance sheet		23			(7	)		10			(4	)

Summary of Trade Receivables Ageing Schedule

Trade receivables ageing schedule for fiscal 2025 is as follows:


							(Dollars in millions)
			Outstanding for following periods from due date of payment
	Not Due		Less than 6 months		6 months to 1 year		1-2 years		2-3 years		More than 3 years		Total
Trade receivables		2,772		879		24		32		9		13		3,729
Less: Allowance for credit loss														84
Total Trade receivables														3,645

Trade receivables ageing schedule for fiscal 2024 is as follows:


							(Dollars in millions)
			Outstanding for following periods from due date of payment
	Not Due		Less than 6 months		6 months to 1 year		1-2 years		2-3 years		More than 3 years		Total
Trade receivables		2,707		889		42		53		1		14		3,706
Less: Allowance for credit loss														86
Total Trade receivables														3,620

Summary of Credit Receivable

The Group’s credit period generally ranges from 30-75 days.


(Dollars in millions)
	As of
	March 31, 2025		March 31, 2024
Trade receivables		3,645		3,620
Unbilled revenues		1,764		1,744