Company: INFY
Filing Date: 2025-07-01
Form Type: 20-F
Source: 0000950170-25-091925
Chunk: 228

Company: Infosys Ltd
Filing Date: 2025-07-01
Form: 20-F
Item: Item 18
Chunk 228
---
 shares including transaction costs and tax on buyback                                                —              —        (1,398)
Net cash used in financing activities                                                                            (2,875)        (2,116)        (3,288)
Net increase/(decrease) in cash and cash equivalents                                                               1,115            324          (653)
Effect of exchange rate changes on cash and cash equivalents                                                        (27)           (32)          (171)
Cash and cash equivalents at the beginning                                                            2.1          1,773          1,481          2,305
Cash and cash equivalents at the end                                                                  2.1          2,861          1,773          1,481
Supplementary information:                                                                                                                            
Restricted cash balance                                                                               2.1             50             42             44
The accompanying notes form an integral part of the consolidated financial statements

 

Overview and Notes to the Consolidated Financial Statements
1. Overview
1.1 Company overview
Infosys Limited (the “Company” or “Infosys”) provides consulting, technology, outsourcing and next-generation digital services, to enable clients to execute strategies for their digital transformation. Infosys strategic objective is to build a sustainable organization that remains relevant to the agenda of clients, while creating growth opportunities for employees and generating profitable returns for investors. Infosys strategy is to be a navigator for our clients as they ideate, plan and execute on their journey to a digital future.
Infosys together with its subsidiaries and controlled trusts is herein after referred to as the “Group”.
The Company is a public limited company incorporated and domiciled in India and has its registered office at Bengaluru, Karnataka, India. The Company has its primary listings on the BSE Limited and National Stock Exchange of India Limited in India. The Company’s American Depositary Shares (“ADS”) representing equity shares are listed on the New York Stock Exchange (“NYSE”).
The Group's consolidated financial statements are authorized for issue by the Company’s Board of Directors on July 1, 2025.
1.2 Basis of preparation of financial statements
These consolidated financial statements are prepared in compliance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”), under the historical cost convention on accrual basis except for certain financial instruments which are measured at fair value and defined benefit liability/(asset) which is recognized at the present value of defined benefit obligation less fair value of plan assets. Accounting policies are consistently applied except where a newly issued accounting standard