Company: INFY
Filing Date: 2025-09-26
Form Type: SC TO-C
Source: 0001193125-25-220644
Chunk: 5

Company: Infosys Ltd
Filing Date: 2025-09-26
Form: SC TO-C
Chunk 5
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, 2025 on a standalone basis and consolidated basis, respectively, through the tender offer route, in accordance with the provisions of the Securities and Exchange Board of India (Buy-Back of Securities) Regulations, 2018 (as amended) (“Buyback Regulations”) and the Companies Act, 2013 and the rules made thereunder (“Buyback”).

All equity shareholders of the Company as on Record Date will be eligible to participate in the Buyback. Holders of American Depositary Shares
(“ADSs”) of the Company will not be eligible to tender ADSs in the Buyback. In order for such ADS holders to participate in the Buyback, they must cancel all or the desired portion of their ADSs and withdraw the underlying Equity Shares
prior to the Record Date such that they become equity shareholders of the Company as on the Record Date. Such ADS holders will be able to re-deposit against the creation of ADSs any of such Equity Shares that
are not tendered in the Buyback, or if tendered, are not accepted in the Buyback. ADS holders are advised to read Section 12 of the attached explanatory statement, “Additional Information for Holders of the Company’s American
Depositary Shares,” for additional details concerning participation in the Buyback by ADS holders.

The Buyback Offer Size is 24.31% of the
aggregate of the total paid-up share capital and free reserves of the Company based on the latest audited interim condensed standalone financial statements of the Company as at June 30, 2025 (being the lower
amount of the total paid-up share capital and free reserves on a standalone and consolidated basis), in accordance with the Buyback Regulations. The indicative number of Equity Shares at the Buyback Price and
the Buyback Offer Size bought back would be 10,00,00,000 Equity Shares (“Buyback Shares”), comprising approximately 2.41% of the total paid-up equity share capital of the Company as of June 30,
2025 (on a standalone basis).

Given the Company’s class of securities registered under Section 12 of the U.S. Securities Exchange Act of
1934, as amended, and the shareholding of U.S. residents by way of ADSs and Equity Shares, it was necessary for the Company to seek and obtain exemptive relief from the SEC on certain aspects of the tender offer procedures, due to conflicting
regulatory requirements between Indian and U.S. laws

for tender offer buybacks, and the same has been obtained