v3.26.1
Consolidated Statements of Cash Flows - USD ($)
$ in Millions
 12 Months Ended
Mar. 31, 2026
Mar. 31, 2025
Mar. 31, 2024
Operating activities:      
Net profit $ 3,316 $ 3,162 $ 3,169
Adjustments to reconcile net profit to net cash provided by operating activities:      
Depreciation and amortization 552 569 565
Interest and dividend income (127) (139) (138)
Finance cost 47 49 56
Income tax expense 1,190 1,285 1,177
Exchange differences on translation of assets and liabilities, net 106 9 11
Impairment loss recognized/(reversed) under expected credit loss model 4 6 15
Stock compensation expense 108 95 79
Provision for post-sales client support and other provisions (19) (13) 9
Interest receivable on income tax refund (7) (39) (234)
Other adjustments 101 99 176
Changes in working capital      
Trade receivables and unbilled revenues (583) (209) (322)
Prepayments and other assets (260) (157) (151)
Trade payables (3) 21 11
Unearned revenues 349 135 21
Other liabilities and provisions 238 140 (182)
Cash generated from operations 5,012 5,013 4,262
Income taxes paid (973) (662) (1,114)
Net cash generated by operating activities 4,039 4,351 3,148
Investing activities:      
Expenditure on property, plant and equipment and intangibles, net of sale proceeds (306) (263) (266)
Deposits placed with corporation (106) (145) (102)
Redemption of deposits placed with corporation 82 92 86
Interest and dividend received 98 113 110
Payment for acquisition of business, net of cash acquired (76) (377)  
Payment of contingent consideration pertaining to acquisition of business (1)   (12)
Escrow and other deposits pertaining to Buyback (204)    
Redemption of escrow and other deposits pertaining to Buyback 204    
Other receipts 1 1 16
Payments to acquire Investments      
Mutual fund units (8,200) (8,636) (7,990)
Certificates of deposit (1,579) (825) (1,027)
Quoted debt securities (726) (383) (184)
Commercial paper (366) (757) (1,254)
Other investments (4) (7) (2)
Proceeds on sale of Investments      
Mutual fund units 8,178 8,747 7,818
Target maturity fund units 56    
Certificates of deposit 1,099 791 1,111
Quoted debt securities 1,206 373 203
Commercial paper 654 914 782
Other investments   1 3
Net cash used in investing activities 10 (361) (708)
Financing activities:      
Payment of lease liabilities (318) (278) (245)
Payment of dividends (2,133) (2,416) (1,777)
Payment of dividends to non-controlling interests of subsidiary     (5)
Shares issued on exercise of employee stock options   1 1
Payment towards purchase of non-controlling interest     (2)
Loan repayment of in-tech Holding GmbH (Refer to note 2.10)   (118)  
Other payments (28) (64) (88)
Buyback of equity shares including transaction costs (2,006)    
Net cash used in financing activities (4,485) (2,875) (2,116)
Net increase/(decrease) in cash and cash equivalents (436) 1,115 324
Effect of exchange rate changes on cash and cash equivalents (84) (27) (32)
Cash and cash equivalents at the beginning 2,861 1,773 1,481
Cash and cash equivalents at the end 2,341 2,861 1,773
Supplementary information:      
Restricted cash balance $ 44 $ 50 $ 42