Company: INFY
Filing Date: 2025-07-01
Form Type: 20-F
Source: 0000950170-25-091925
Chunk: 242

Company: Infosys Ltd
Filing Date: 2025-07-01
Form: 20-F
Item: Item 18
Chunk 242
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 sales client support and other provisions:

                                                                                   (Dollars in millions)
                                                                                                   As of
                                                               March 31, 2025             March 31, 2024
Post sales client support and other provisions                            155   215                     
Provision pertaining to settlement (refer to note 2.6.2)                   18             —             
Total provisions                                                          173   215                     
Provision for post sales client support and other provisions majorly represents costs associated with providing sales support services which are accrued at the time of recognition of revenues and are expected to be utilized over a period of 1 year.

The movement in the provision for post sales client support and other provisions is as follows:

(Dollars in millions)                                                  
                                               Year ended March 31,    
                                                               2025    
Balance at the beginning                                        215    
Translation differences                                           —    
Provision recognized / (reversed)                                20    
Provision utilized                                              (80   )
Balance at the end                                              155    

Provision for post sales client support and other provisions is included in cost of sales in the consolidated statement of comprehensive income.
As of March 31, 2025, and March 31, 2024, claims against the Group, not acknowledged as debts (excluding demands from income tax authorities- Refer to Note 2.18), amounted to $119 million (₹1,020 crore) and $95 million (₹789 crore), respectively.

2.6.2 Legal Proceedings

McCamish cybersecurity incident

In November 2023, certain systems of Infosys McCamish Systems LLC (“McCamish”), a subsidiary of Infosys BPM Limited (a wholly owned subsidiary of Infosys Limited), were encrypted by ransomware, resulting in the non-availability of certain applications and systems. McCamish initiated its incident response and engaged cybersecurity and other specialists to assist in its investigation of and response to the incident and remediation and restoration of impacted applications and systems. By December 31, 2023, McCamish, with external specialists’ assistance, substantially remediated and restored the affected applications and systems. Actions taken by McCamish included investigative analysis conducted by a third-party cybersecurity firm to determine, among other things, whether and the extent to which company or customer data was subject to unauthorized access or exfiltration. McCamish also engaged a third-party eDiscovery vendor in assessing the extent and nature of such data. McCamish in coordination with its third-party eDiscovery vendor has