Approval of second interim dividend

TCS/BM/100/SE/2026-27 October 8, 2026 National Stock Exchange of India Limited BSE Limited Exchange Plaza, C-1, Block G, P. J. Towers, Bandra Kurla Complex, Bandra (East) Dalal Street, Mumbai - 400051 Mumbai - 400001 Symbol - TCS Scrip Code No. 532540 Dear Sirs, Sub: Financial Results for the quarter and six-month period ended September 30, 2026 and declaration of second interim dividend We enclose the audited standalone financial results of the Company and audited consolidated financial results of the Company and its subsidiaries, under Indian Accounting Standards, along with the Auditor’s Reports of the Company for the quarter and six-month period ended September 30, 2026, which have been approved and taken on record at a meeting of the Board of Directors of the Company held today. We would like to inform you that at the Board Meeting held today, the Directors have declared a second interim dividend of INR 12 per Equity Share of INR 1 each of the Company, for the financial year 2026-27. The second interim dividend shall be paid on Friday, October 30, 2026, to the equity shareholders of the Company, whose names appear on the Register of Members or in the records of the Depositories as beneficial owners of the shares as on Wednesday, October 14, 2026, which is the Record Date fixed for this purpose. The above information is also available on the website of the Company www.tcs.com. Thanking you, Yours faithfully, For Tata Consultancy Services Limited Yashaswin Sheth Company Secretary ACS 15388 Encl: As above 9th Floor Nirmal Building Nariman Point Mumbai 400 021 Tel 91 22 6778 9595 Fax 91 22 6630 3672 e-mail corporate.office@tcs.com website www.tcs.com Registered Office 9th Floor Nirmal Building Nariman Point Mumbai 400 021 Corporate Identity No. (CIN): L22210MH1995PLC084781 B S R & Co. LLP 14th Floor, Central B Wing and North C Wing Nesco IT Park 4, Nesco Center Western Express Highway Chartered Accountants Goregaon (East), Mumbai – 400 063, India Telephone: +91 (22) 6257 1000 Fax: +91 (22) 6257 1010 Independent Auditor’s Report To the Board of Directors of Tata Consultancy Services Limited Report on the audit of the Consolidated Financial Results Opinion We have audited the accompanying Statement of Consolidated Financial Results of Tata Consultancy Services Limited (“Holding Company”) and its subsidiaries (Holding Company and its subsidiaries together referred to as “the Group”), for the quarter ended 30 September 2026 and for the period from 1 April 2026 to 30 September 2026, (“the Statement”), being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). In our opinion and to the best of our information and according to the explanations given to us, the Statement: a. includes the results of the entities mentioned in Annexure I to the Statement; b. is presented in accordance with the requirements of Regulation 33 of the Listing Regulations as amended; and c. gives a true and fair view in conformity with the applicable accounting standards, and other accounting principles generally accepted in India, of consolidated total comprehensive income (comprising of net profit and other comprehensive loss/income) and other financial information of the Group for the quarter ended 30 September 2026 and for the period from 1 April 2026 to 30 September 2026. Basis for Opinion We conducted our audit in accordance with the Standards on Auditing (“SAs”) specified under section 143(10) of the Companies Act, 2013 (“the Act”). Our responsibilities under those SAs are further described in the Auditor’s Responsibilities for the Audit of the ConsolidatedFinancial Results section of our report. We are independent of the Group in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act, and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence we have obtained, is sufficient and appropriate to provide a basis for our opinion on the consolidated financial results. Management’s and Board of Directors’/Trustees' Responsibilities for the Consolidated Financial Results These quarterly consolidated financial results as well as the year to date consolidated financial results have been prepared on the basis of the consolidated interim financial statements. The Holding Company’s Management and the Board of Directors are responsible for the preparation and presentation of these consolidated financial results that give a true and fair view of the consolidated net profit/ loss and other comprehensive income and other financial information of the Group in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, ‘Interim Financial Reporting’ prescribed under Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The respective Management and Board of Directors/Trustees of the companies/entities included in the Group are responsible for maintenance of adequate accounting records Registered Office: B S R & Co. (a partnership firm with Registration No. BA61223) converted into B S R & Co. LLP (a 14th Floor, Central B Wing and North C Wing, Nesco IT Park 4, Nesco Limited Liability Partnership with LLP Registration No. AAB-8181) with effect from October 14, 2013 Center, Western Express Highway, Goregaon (East), Mumbai - 400063 Page 1 of 6 B S R & Co. LLP Independent Auditor’s Report (Continued) Tata Consultancy Services Limited in accordance with the provisions of the Act for safeguarding of the assets of each company/entity and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the consolidated financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the consolidated financial results by the Management and the Board of Directors of the Holding Company, as aforesaid. In preparing the consolidated financial results, the respective Management and the Board of Directors/Trustees of the companies/entities included in the Group are responsible for assessing the ability of each company/entity to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors/Trustees either intends to liquidate the company/entity or to cease operations, or has no realistic alternative but to do so. The respective Board of Directors/Trustees of the companies/entities included in the Group is responsible for overseeing the financial reporting process of each company/entity. Auditor’s Responsibilities for the Audit of the Consolidated Financial Results Our objectives are to obtain reasonable assurance about whether the consolidated financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from [Showing first 8,000 characters — download PDF for full document]