Company: INFY
Filing Date: 2025-10-21
Form Type: SC TO-C
Source: 0001193125-25-245101
Chunk: 30

Company: Infosys Ltd
Filing Date: 2025-10-21
Form: SC TO-C
Chunk 30
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 worth by the proposed Buyback amount (assuming                                                                                                                                             
 full acceptance), without factoring in transaction costs viz. brokerage, applicable taxes such as buyback tax, securities transaction tax, goods and service tax, stamp duty, etc and by reducing outstanding shares by proposed no. of buyback of equity 
 shares i.e. 10,00,00,000.                                                                                                                                                                                                                                 |

Notes:

| (1) | Basic Earnings per Share = Profit after Tax / Weighted Average Basic Number of Shares outstanding for the 
 year Less proposed no. of buyback of equity shares i.e. 10,00,00,000 (only for post buyback ratio).       |

| (2) | Diluted Earnings per Share = Profit after Tax / Weighted. Average Dilutive Number of Shares outstanding for 
 the year Less proposed no. of buyback of equity shares i.e. 10,00,00,000 (only for post buyback ratio).     |

| (3) | Book value per Share = Net Worth / Number of Shares outstanding at the end of the year Less proposed no. of 
 buyback of equity shares i.e. 10,00,00,000 (only for post buyback ratio).                                   |

| (4) | Return on Net Worth = Profit after tax /Average Net Worth Less Proposed amount of buyback of equity shares 
 of the company i.e. ₹ 18,000 crore (only for post buyback ratio)                                           |

| (5) | Debt-Equity Ratio = Total Debt/Total Equity. Debt- Equity ratio is not applicable as the Company has no 
 borrowings                                                                                              |

| (6) | Price Earnings Ratio= NSE closing price on NSE as on March 28, 2025/Basic Earnings per share (Post 
 buyback revised EPS for post Buyback ratio)                                                        |

30

DRAFT—SUBJECT TO COMPLETION Consolidated

| Parameters (based on audited consolidated financial statements 
 as                                                             
 at March 31, 2025)                                             |     | Pre-Buyback |        |   |     | Post-Buyback* |        |   |
|:---------------------------------------------------------------|:----|:------------|-------:|:--|:----|:--------------|-------:|:--|
| Basic Earnings per share (in                                   
 ₹) (1)                                                         |     |             |  64.50 |   |     |               |  66.