v3.26.1
Expenses by Nature - Summary of Expenses by Nature (Detail)
₨ in Millions, $ in Millions
 12 Months Ended
Mar. 31, 2026
INR (₨)
Mar. 31, 2026
USD ($)
Mar. 31, 2025
INR (₨)
Mar. 31, 2024
INR (₨)
Expenses by nature [abstract]        
Employee compensation [1] ₨ 555,855   ₨ 533,477 ₨ 549,301
Sub-contracting and technical fees 107,668   100,148 103,030
Cost of hardware and software 5,934   3,170 4,116
Travel 13,882   14,095 15,102
Facility expenses 15,886   16,067 14,556
Software license expense for internal use 21,720   19,338 18,378
Depreciation, amortization and impairment [2] 29,107   29,579 34,071
Communication 3,414   3,842 4,878
Legal and professional fees 10,199   11,270 9,559
Rates, taxes and insurance 5,858   5,804 5,993
Marketing and brand building 3,480   3,591 3,555
Lifetime expected credit loss/ (write-back) 2,838   324 640
(Gain)/loss on sale of property, plant and equipment, net (393) [3] $ (4) (606) [3] (2,072) [3]
Miscellaneous expenses [4] 1,394   (454) 737
Total cost of revenues, selling and marketing expenses and general and administrative expenses ₨ 776,842   ₨ 739,645 ₨ 761,844
[1] Employee compensation includes impact of past service cost on gratuity and remeasurement of leave encashment due to implementation of new labour code amounting to ₹ 2,756 for the year ended March 31, 2026.
[2] Depreciation, amortization, and impairment includes an impairment charge on intangible assets amounting to ₹ 1,701, ₹ 1,155 and ₹ 851, for the years ended March 31, 2024, 2025 and 2026, respectively (Refer to Note 6).(
[3] Gain)/loss on sale of property, plant and equipment, net for the years ended March 31, 2024, 2025 and 2026, includes gain on sale of immovable properties of ₹ (2,357) and gain on relinquishment of the lease hold rights of land, and transfer of building along with other assets of ₹ (885) and gain on transfer of building of ₹ (405), respectively.
[4] Miscellaneous expenses are net of reversals of contingent consideration ₹ 1,300, ₹ 169 and ₹ (49) for the years ended March 31, 2024, 2025 and 2026, respectively (Refer to Note 19). Miscellaneous expenses are net of insurance claim received of ₹ 1,805 during the year ended March 31, 2025.