Company: INFY
Filing Date: 2025-07-01
Form Type: 20-F
Source: 0000950170-25-091925
Chunk: 227

Company: Infosys Ltd
Filing Date: 2025-07-01
Form: 20-F
Item: Item 18
Chunk 227
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                                                 —                   —         —               (9   )   9                  —   —        —                     —           —            —    
Transfer from other reserves on utilization                                —                   —         —              104          (104    )       —   —        —                     —           —            —    
Employee stock compensation expense (Refer to Note 2.17)                   —                   —        93                —          —               —   —        —                    93           —           93    
Income tax benefit arising on exercise of stock options                    —                   —         4                —          —               —   —        —                     4           —            4    
Transferred from other reserves to retained earnings                       —                   —         —              357          (357    )                                                  —                —       —   
Dividends (1)                                                              —                   —         —           (2,424   )      —               —   —        —                (2,424   )       —       (2,424   )
Balance as of March 31, 2025                                               4,143,607,528   325         500           13,766          1,171       24      (2   )   (4,579   )       11,205       50          11,255    

* net of taxes
**  including tax on buyback $264 million for the years ended March 31, 2023.
# Impact on account of adoption of amendment to IAS 37 Provisions, Contingent Liabilities and Contingents Assets
(1)net of treasury shares
(2)excludes treasury shares of 9,655,927 as of March 31, 2025, 10,916,829 as of March 31, 2024, 12,172,119 as of March 31, 2023, and 13,725,712 as of April 1, 2022, held by consolidated trust.
The accompanying notes form an integral part of the consolidated financial statements.

 

Infosys Limited and subsidiaries
Consolidated Statements of Cash Flows
Accounting policy
Cash flows are reported using the indirect method, whereby profit for the year is adjusted for the effects of transactions of a non-cash nature, any deferrals or accruals of past or future operating cash receipts or payments and item of income or expenses associated with investing or financing cash flows. The cash flows from operating, investing and financing activities of