Company: INFY
Filing Date: 2025-10-21
Form Type: SC TO-C
Source: 0001193125-25-245101
Chunk: 93

Company: Infosys Ltd
Filing Date: 2025-10-21
Form: SC TO-C
Chunk 93
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 of Sections 68 and other applicable provisions of the Act and the Buyback Regulations, and may not be suitable for any other purpose. This 
 report should not be used for any other purpose without our prior written consent. Accordingly, we do not accept or assume any liability or any duty of care for any other purpose or to any other person to whom this report is shown or into whose 
 hands it may come without our prior consent in writing.                                                                                                                                                                                              |

For DELOITTE HASKINS & SELLS LLP Chartered Accountants (Firm’s Registration No. 117366W/W-100018) Sd/- Vikas Bagaria Partner Membership No. 060408 UDIN: 25060408BMOCJM1934 Place: Bengaluru Date: September 11, 2025 70

DRAFT—SUBJECT TO COMPLETION Annexure A - Statement of Permissible Capital Payment Computation of amount of permissible capital payment (including premium) towards buyback of equity shares in accordance with Section 68(2)(b) and Section 68(2)(c) of the Companies Act, 2013, as amended (“the Act”), and Securities and Exchange Board of India (Buy-Backof Securities) Regulations, 2018, as amended (the “Buyback Regulations”), based on audited interim condensed standalone and consolidated financial statements as at and for the three months ended June 30, 2025.

| Particulars                                                                                                                                
 Paid up equity capital as at June 30, 2025 (A)                                                                                             
 Free Reserves as at June 30, 2025:                                                                                                         |     | Amount         
 (Rs. in crore) 
 Standalone     |  2,077 |     | Amount         
 (Rs. in crore) 
 Consolidated   |  2,074 |
|:-------------------------------------------------------------------------------------------------------------------------------------------|:----|:---------------|-------:|:----|:---------------|-------:|
| - Retained earnings*                                                                                                                       |     |                | 70,295 |     |                | 78,177 |
| - Securities Premium                                                                                                                       |     |                |  1,258 |     |                |  1,295 |
| - General reserve                                                                                                                          |     |                |    412 |     |                |  1,465 |
| Total free reserves (B)                                                                                                                    |     |                | 71,965 |     |                | 80,937 |
| Total paid up equity