General Updates

July 13, 2026 The General Manager The Manager BSE Limited National Stock Exchange of India Limited Corporate Relationship Department Listing Department Phiroze Jeejeebhoy Towers Exchange Plaza Dalal Street 5th Floor, Plot No. C-1, Block-G Mumbai- 400 001 Bandra-Kurla Complex, Bandra(E) Mumbai-400 051 BSE Scrip Code: 532281 NSE Scrip Code: HCLTECH Sub.: Consolidated Financial Statements – IFRS for three months period ended June 30, 2026 Dear Sir/Madam, Enclosed please find the condensed consolidated interim Financial Statements – IFRS for the three months period ended June 30, 2026. Thanking you, For HCL Technologies Limited Manish Anand Company Secretary Encl: a/a HCL Technologies Ltd. Technology Hub, Special Economic Zone Corporate Identity Number: L74140DL1991PLC046369 Plot No. 3A, Sector 126, NOIDA– 201304, UP, India Registered Office: t: +91 120 4306000 806 Siddharth, 96, Nehru Place, New Delhi -110019, India HCL Technologies Limited Condensed Consolidated Interim Financial Statements - IFRS For the three months period ended 30 June 2026 and 2025 HCL Technologies Limited Condensed Consolidated Interim Balance Sheet (All amounts in millions of USD, except share data and as stated otherwise) Note As at As at No. 30 June 2026 31 March 2026 (unaudited) (audited) ASSETS Non-current assets Property, plant and equipment 3.1 497 491 Capital work in progress 3.1 7 6 Right-of-use assets 374 379 Goodwill 3.2 2,519 2,519 Other intangible assets 3.3 505 553 Investments accounted for using the equity method 3.4(a) 151 – Investments 3.4(b) 14 14 Trade receivables - unbilled 3.5 59 63 Inter corporate deposits 5 5 Other financial assets 3.7 376 378 Deferred tax assets (net) 119 121 Other assets 3.8 295 292 Total non-current assets 4,921 4,821 Current assets Inventories 22 25 Investments 3.4(b) 434 734 Trade receivables Billed 3.5 2,404 2,487 Unbilled 3.5 974 839 Cash and cash equivalents 3.6(a) 971 872 Other bank balances 3.6(b) 1,185 1,599 Inter corporate deposits 63 107 Other financial assets 3.7 233 172 Current tax assets (net) 21 24 Other assets 3.8 578 581 Total current assets 6,885 7,440 TOTAL ASSETS 11,806 12,261 HCL Technologies Limited Condensed Consolidated Interim Balance Sheet (All amounts in millions of USD, except share data and as stated otherwise) Note As at As at No. 30 June 2026 31 March 2026 (unaudited) (audited) EQUITY AND LIABILITIES EQUITY Equity share capital 3.9 72 72 Retained earnings 7,904 7,983 Other equity (215) (127) Equity attributable to owners of the Company 7,761 7,928 Non-controlling interest 3 3 TOTAL EQUITY 7,764 7,931 LIABILITIES Non-current liabilities Borrowings 3.10 3 4 Lease liabilities 330 335 Other financial liabilities 3.11 106 148 Contract liabilities 116 122 Provisions 3.12(a) 228 211 Deferred tax liabilities (net) 152 146 Other liabilities 3.12(b) 8 8 Total non-current liabilities 943 974 Current liabilities Borrowings 3.10 13 13 Lease liabilities 202 198 Trade payables Billed 438 393 Unbilled 394 420 Other financial liabilities 3.11 741 973 Contract liabilities 518 533 Provisions 3.12(a) 180 175 Current tax liabilities (net) 363 407 Other liabilities 3.12(b) 250 244 Total current liabilities 3,099 3,356 TOTAL LIABILITIES 4,042 4,330 TOTAL EQUITY AND LIABILITIES 11,806 12,261 The accompanying notes including material accounting policies are an integral part of the condensed consolidated interim financial statements HCL Technologies Limited Condensed Consolidated Interim Statement of Profit and Loss (unaudited) (All amounts in millions of USD, except share data and as stated otherwise) Note Three months ended No. 30 June 2026 30 June 2025 Revenues 3.13 3,650 3,545 Expenses Cost of revenues 3.14 2,430 2,350 Research and development expenses 3.14 58 53 Selling, general and administrative expenses 3.14 437 436 Depreciation and amortization expenses 109 128 Operating profit 616 578 Other income (expenses), net 3.15 38 53 Finance cost 3.16 9 24 Profit before tax 645 607 Income tax expense 3.17 157 157 Profit for the period 488 450 Profit for the period attributable to Owners of the Company 488 450 Non-controlling interest – – 488 450 Earnings per equity share 3.18 Basic (in USD) 0.18 0.17 Diluted (in USD) 0.18 0.17 The accompanying notes including material accounting policies are an integral part of the condensed consolidated interim financial statements HCL Technologies Limited Condensed Consolidated Interim Statement of Profit and Loss and Other Comprehensive Income (unaudited) (All amounts in millions of USD, except share data and as stated otherwise) Note Three months ended No. 30 June 2026 30 June 2025 Profit for the period 488 450 Other comprehensive income (loss) 3.19 Items that will not be reclassified subsequently to statement of profit and loss Change in unrealized gain (loss) on defined benefit plan, net of taxes – 1 Items that will be reclassified subsequently to statement of profit and loss Change in foreign currency translation (18) 139 Change in unrealized gain (loss) on cash flow hedges, net of taxes 35 (26) Change in unrealized gain (loss) on debt instruments, net of taxes 2 3 Total other comprehensive income (loss), net of taxes 19 117 Total comprehensive income for the period 507 567 Total comprehensive income for the period attributable to Owners of the Company 507 567 Non-controlling interest – – 507 567 The accompanying notes including material accounting policies are an integral part of the condensed consolidated interim financial statements HCL Technologies Limited Condensed Consolidated Interim Statement of Changes in Equity (unaudited) (All amounts in millions of USD, except share data and as stated otherwise) Equity share capital Other equity Reserves Other comprehensive income Equity N su hm arb ee sr *of cS ah pa itr ae l R eae rt nai in ne gd s Securities redC ea mpi pta til o n Tr se ha as ru er y bS ah sa er de e zS c oop nne eoc i m ra el i - c Rem ofe das eu fir ne em de nt cF uo rr re ei ng cn y C fla os wh thin rost uD r gue hmb ot e tn ht es r ta ot t or wib thnu eet a rsb l oe f C Io nnN tt ero ro en l sl i tn sg ET qo ut ia tl y premium reserve reserve payment investment benefit plans translation hedging comprehensive Company reserve reserve reserve reserve income Balance as at 1 April 2025 2,713,665,096 72 7,821 1 2 (94) 35 791 26 (549) 42 1 8,148 2 8,150 Profit for the period – – 450 – – – – – – – – – 450 – 450 Other comprehensive income (loss) (refer note 3.19) – – – – – – – – 1 139 (26) 3 117 – 117 Total comprehensive income (loss) for the period – – 450 – – – – – 1 139 (26) 3 567 – 567 Transactions with owners of the Company Contributions and distributions Interim dividend of ₹18 per share – – (570) – – – – – – – – – (570) – (570) Transfer to special economic zone re-investment reserve – – (51) – – – – 51 – – – – – – – Transfer from special economic zone re-investment reserve – – 15 – – – – (15) – – – – – – – Share based payments to employees – – – – – – 9 – – – – – 9 – 9 Issue of treasury shares to employees – – (1) – – 6 (5) – – – – – – – – Excess tax benefit from share based payments – – 2 – – – – – – – – – 2 – 2 Balance as at 30 June 2025 2,713,665,096 72 7,666 1 2 (88) 39 827 27 (410) 16 4 8,156 2 8,158 Balance as at 1 April 2026 2,713,665,096 72 7,983 1 2 (148) 67 856 (20) (771) (112) (2) 7,928 3 7,931 Profit for the period – – 488 – – – – – – – – – 488 – 488 Other comprehensive income (loss) (refer note 3.19) – – – – – – – – – (18) 35 2 19 – 19 Total comprehensive income (loss) for the period – – 488 – – – – – – (18) 35 2 507 – 507 Transactions with owners of the Company Contributions and distributions Interim dividend of ₹24 per share – – (686) – – – – – – – – – (686) – (686) Transfer from special economic zone re-investment reserve – – 120 – – – – (120) – – – – – – – Share based payments to employees – – – – – – 13 – – – – – 13 – 13 Issue of treasury shares to employees – – – – – 1 (1) – – – – – – – – Excess tax benefit from share based payments – – (1) – – – – – [Showing first 8,000 characters — download PDF for full document]