EX-99.4 ACQ AGREEMNT 5 exv99w04.htm FACT SHEET

Exhibit 99.4

Fact Sheet

 

 

 

Revenue Growth - Q2 25

  Reported CC
QoQ growth (%) 3.8% 3.1%
YoY growth (%) 3.7% 3.3%

 

Revenues by Business Segments

(in %)

  Quarter ended YoY Growth
  Sep 30, 2024 Jun 30, 2024 Sep 30, 2023 Reported CC
Financial services  27.2  27.5  27.5  2.8  2.3
Retail  13.3  13.8  15.2  (9.2)  (9.6)
Communication  11.9  12.1  11.4  7.9  7.0
Energy, Utilities, Resources & Services  13.5  13.3  12.7  10.7  10.9
Manufacturing  15.7  14.7  14.3  13.5  12.3
Hi-Tech  8.0  8.0  7.8  5.6  6.0
Life Sciences  7.3  7.3  7.8  (2.8)  (3.5)
Others  3.1  3.3  3.3  (2.4)  (1.2)
Total  100.0  100.0  100.0  3.7  3.3

 

Revenues by Client Geography

(in %)

  Quarter ended YoY Growth
  Sep 30, 2024 Jun 30, 2024 Sep 30, 2023 Reported CC
North America  57.4  58.9  61.1  (2.6)  (2.7)
Europe  29.8  28.4  26.5  16.7  15.5
Rest of the world  9.7  9.6  9.6  4.8  3.8
India  3.1  3.1  2.8  14.7  16.0
Total  100.0  100.0  100.0  3.7  3.3

 

Client Data

  Quarter ended
  Sep 30, 2024 Jun 30, 2024 Sep 30, 2023
Number of Clients      
Active  1,870  1,867  1,884
Added during the period (gross)  86  87  100
Number of Million dollar clients*      
1 Million dollar +  985  987  951
10 Million dollar +  307  309  312
50 Million dollar +  86  84  80
100 Million dollar +  41  40  39
Client contribution to revenues      
Top 5 clients 13.7% 13.5% 13.3%
Top 10 clients 20.9% 20.9% 19.9%
Top 25 clients 34.7% 34.9% 34.1%
Days Sales Outstanding* 73  72  67

*LTM (Last twelve months) Revenues

 

Effort & Utilization – Consolidated IT Services

(in %)

  Quarter ended
  Sep 30, 2024 Jun 30, 2024 Sep 30, 2023
Effort      
 Onsite  24.1  23.9  24.6
 Offshore  75.9  76.1  75.4
Utilization      
 Including trainees  84.3  83.9  80.4
 Excluding trainees  85.9  85.3  81.8

 

Employee Metrics

(Nos.)

  Quarter ended
  Sep 30, 2024 Jun 30, 2024 Sep 30, 2023
Total employees  317,788  315,332  328,764
S/W professionals  300,774  298,123  310,375
Sales & Support  17,014  17,209  18,389
Voluntary Attrition % (LTM - IT Services) 12.9% 12.7% 14.6%
% of Women Employees 39.0% 39.2% 39.4%

 

Cash Flow

In US $ million

  Quarter ended
  Sep 30, 2024 Jun 30, 2024 Sep 30, 2023
Free cash flow (1)  839  1,094  670
Consolidated cash and investments (2)(3)  4,626  4,311  4,170

 

In ₹ crore

  Quarter ended
  Sep 30, 2024 Jun 30, 2024 Sep 30, 2023
Free cash flow (1)  7,010  9,155  5,536
Consolidated cash and investments (2)(3)  38,767  35,943  34,635

 

(1)Free cash flow is defined as net cash provided by operating activities less capital expenditure as per the consolidated statement of cash flows prepared under IFRS (Non-IFRS measure)
(2)Consolidated cash and investments comprise of cash and cash equivalents, current and non-current investments excluding investments in equity and preference shares, unquoted compulsorily convertible debentures and others (Non-IFRS measure)
(3)As on June 30, 2024 cash balances excludes earmarked bank balance for dividend $1,394 Mn (₹11,625 crore), payment date for the dividend was July 1, 2024.

 

Consolidated statement of Comprehensive Income for three months ended,

(Extracted from IFRS Financial Statement)

In US $ million, except per equity share data

Particulars Sep 30, 2024 Sep 30, 2023 Growth %
YoY		 Jun 30, 2024 Growth %
QoQ
Revenues  4,894  4,718 3.7%  4,714 3.8%
Cost of sales  3,400  3,271 3.9%  3,259 4.3%
Gross Profit  1,494  1,447 3.2%  1,455 2.7%
Operating Expenses:          
 Selling and marketing expenses  221  213 3.8%  232 -4.7%
 Administrative expenses  240  234 2.6%  229 4.8%
Total Operating Expenses  461  447 3.1%  461 0.0%
Operating Profit  1,033  1,000 3.3%  994 3.9%
Operating Margin %  21.1  21.2 -0.1%  21.1 0.0%
Other Income, net(1)  72  60 20.0%  88 -18.2%
Profit before income taxes  1,105  1,060 4.2%  1,082 2.1%
Income tax expense  327  309 5.8%  318 2.8%
Net Profit (before minority interest)  778  751 3.6%  764 1.8%
Net Profit (after minority interest)  777  751 3.5%  763 1.7%
Basic EPS ($)  0.19  0.18 3.4%  0.18 1.7%
Diluted EPS ($)  0.19  0.18 3.3%  0.18 1.7%
Dividend Per Share ($)(2)(3)  0.25  0.22 16.7%  –  –

 

Consolidated statement of Comprehensive Income for six months ended,

(Extracted from IFRS Financial Statement)

In US $ million, except per equity share data

Particulars Sep 30, 2024 Sep 30, 2023 Growth %
Revenues  9,608  9,334 2.9%
Cost of sales  6,659  6,481 2.7%
Gross Profit  2,949  2,853 3.4%
Operating Expenses:      
Selling and marketing expenses  454  429 5.8%
Administrative expenses  469  463 1.3%
Total Operating Expenses  923  892 3.5%
Operating Profit  2,026  1,961 3.3%
Operating Margin %  21.1  21.0 0.1%
Other Income, net(1)  160  117 36.8%
Profit before income taxes  2,186  2,078 5.2%
Income tax expense  644  603 6.8%
Net Profit (before minority interest)  1,542  1,475 4.6%
Net Profit (after minority interest)  1,540  1,475 4.5%
Basic EPS ($)  0.37  0.36 4.4%
Diluted EPS ($)  0.37  0.36 4.3%
Dividend Per Share ($)(2)(3)  0.25  0.22 16.7%

(1)Other income is net of Finance Cost
(2)USD/INR exchange rate of 83.80 considered for Q2’25
(3)Dividend Growth (%) calculated in INR terms

 

Consolidated statement of Comprehensive Income for three months ended,

(Extracted from IFRS Financial Statement)

In rupee symbol crore, except per equity share data

Particulars Sep 30, 2024 Sep 30, 2023 Growth %
YoY		 Jun 30, 2024 Growth %
QoQ
Revenues  40,986  38,994 5.1%  39,315 4.2%
Cost of sales  28,474  27,031 5.3%  27,177 4.8%
Gross Profit  12,512  11,963 4.6%  12,138 3.1%
Operating Expenses:          
Selling and marketing expenses  1,855  1,754 5.8%  1,937 -4.2%
Administrative expenses  2,008  1,935 3.8%  1,913 5.0%
Total Operating Expenses  3,863  3,689 4.7%  3,850 0.3%
Operating Profit  8,649  8,274 4.5%  8,288 4.4%
Operating Margin %  21.1  21.2 -0.1%  21.1 0.0%
Other Income, net(1)  604  494 22.3%  733 -17.6%
Profit before income taxes  9,253  8,768 5.5%  9,021 2.6%
Income tax expense  2,737  2,553 7.2%  2,647 3.4%
Net Profit (before minority interest)  6,516  6,215 4.8%  6,374 2.2%
Net Profit (after minority interest)  6,506  6,212 4.7%  6,368 2.2%
Basic EPS (rupee symbol)  15.71  15.01 4.7%  15.38 2.1%
Diluted EPS (rupee symbol)  15.68  14.99 4.5%  15.35 2.1%
Dividend Per Share (rupee symbol)  21.00  18.00 16.7%  –  –

 

Consolidated statement of Comprehensive Income for six months ended,

(Extracted from IFRS Financial Statement)

In rupee symbol crore, except per equity share data

Particulars Sep 30, 2024 Sep 30, 2023 Growth %
Revenues  80,300  76,927 4.4%
Cost of sales  55,651  53,412 4.2%
Gross Profit  24,649  23,515 4.8%
Operating Expenses:      
Selling and marketing expenses  3,792  3,538 7.2%
Administrative expenses  3,920  3,812 2.8%
Total Operating Expenses  7,712  7,350 4.9%
Operating Profit  16,937  16,165 4.8%
Operating Margin %  21.1  21.0 0.1%
Other Income, net(1)  1,337  965 38.5%
Profit before income taxes  18,274  17,130 6.7%
Income tax expense  5,384  4,970 8.3%
Net Profit (before minority interest)  12,890  12,160 6.0%
Net Profit (after minority interest)  12,874  12,157 5.9%
Basic EPS (rupee symbol)  31.09  29.38 5.8%
Diluted EPS (rupee symbol)  31.02  29.34 5.7%
Dividend Per Share (rupee symbol)  21.00  18.00 16.7%

(1)Other income is net of Finance Cost

 

As the quarter and six months ended figures are taken from the source and rounded to the nearest digits, the quarter figures in this statement added up to the figures reported for the previous quarter might not always add up to the year ended figures reported in this statement.