General Updates

October 12, 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 and six months period ended September 30, 2026 Dear Sir/Madam, Enclosed please find the condensed consolidated interim Financial Statements – IFRS for the three and six months period ended September 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 and six months period ended 30 September 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 September 2026 31 March 2026 (unaudited) (audited) ASSETS Non-current assets Property, plant and equipment 3.1 513 491 Capital work in progress 3.1 6 6 Right-of-use assets 371 379 Goodwill 3.2 2,663 2,519 Other intangible assets 3.3 671 553 Investments accounted for using the equity method 3.4(a) 145 – Investments 3.4(b) 14 14 Trade receivables - unbilled 3.5 53 63 Inter corporate deposits 4 5 Other financial assets 3.7 340 378 Deferred tax assets (net) 120 121 Other assets 3.8 301 292 Total non-current assets 5,201 4,821 Current assets Inventories 24 25 Investments 3.4(b) 308 734 Trade receivables Billed 3.5 2,379 2,487 Unbilled 3.5 983 839 Cash and cash equivalents 3.6(a) 1,048 872 Other bank balances 3.6(b) 1,081 1,599 Inter corporate deposits 66 107 Other financial assets 3.7 209 172 Current tax assets (net) 18 24 Other assets 3.8 1,250 581 Total current assets 7,366 7,440 TOTAL ASSETS 12,567 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 September 2026 31 March 2026 (unaudited) (audited) EQUITY AND LIABILITIES EQUITY Equity share capital 3.9 72 72 Retained earnings 8,299 7,983 Other equity (430) (127) Equity attributable to owners of the Company 7,941 7,928 Non-controlling interest 3 3 TOTAL EQUITY 7,944 7,931 LIABILITIES Non-current liabilities Borrowings 3.10 3 4 Lease liabilities 324 335 Other financial liabilities 3.11 118 148 Contract liabilities 127 122 Provisions 3.12(a) 179 211 Deferred tax liabilities (net) 149 146 Other liabilities 3.12(b) 8 8 Total non-current liabilities 908 974 Current liabilities Borrowings 3.10 97 13 Lease liabilities 204 198 Trade payables Billed 413 393 Unbilled 405 420 Other financial liabilities 3.11 756 973 Contract liabilities 503 533 Provisions 3.12(a) 196 175 Current tax liabilities (net) 303 407 Other liabilities 3.12(b) 838 244 Total current liabilities 3,715 3,356 TOTAL LIABILITIES 4,623 4,330 TOTAL EQUITY AND LIABILITIES 12,567 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 Six months ended 30 30 30 September 30 September No. September September 2026 2025 2026 2025 Revenues 3.13 3,724 3,644 7,374 7,189 Expenses Cost of revenues 3.14 2,442 2,399 4,872 4,749 Research and development expenses 3.14 72 56 130 109 Selling, general and administrative expenses 3.14 427 434 864 870 Depreciation and amortization expenses 106 118 215 246 Operating profit 677 637 1,293 1,215 Other income (expenses), net 3.15 24 42 62 95 Finance cost 3.16 20 25 29 49 Share of loss of an associate 4 – 4 – Profit before tax 677 654 1,322 1,261 Income tax expense 3.17 139 168 296 325 Profit for the period 538 486 1,026 936 Profit for the period attributable to Owners of the Company 538 486 1,026 936 Non-controlling interest – – – – 538 486 1,026 936 Earnings per equity share 3.18 Basic (in USD) 0.20 0.18 0.38 0.35 Diluted (in USD) 0.20 0.18 0.38 0.35 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 Six months ended 30 September 30 September 30 September 30 September 2026 2025 2026 2025 Profit for the period 538 486 1,026 936 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 11 (4) 11 (3) benefit plan, net of taxes Items that will be reclassified subsequently to statement of profit and loss Change in foreign currency translation (44) (124) (62) 15 Change in unrealized gain (loss) on cash flow (5) (53) 30 (79) hedges, net of taxes Change in unrealized gain (loss) on debt (3) (1) (1) 2 instruments, net of taxes Total other comprehensive income (loss), net of (41) (182) (22) (65) taxes Total comprehensive income for the period 497 304 1,004 871 Total comprehensive income for the period attributable to Owners of the Company 497 304 1,004 871 Non-controlling interest – – – – 497 304 1,004 871 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 ori wb 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 – – 936 – – – – – – – – – 936 – 936 Other comprehensive income (loss) (refer note 3.19) – – – – – – – – (3) 15 (79) 2 (65) – (65) Total comprehensive income (loss) for the period – – 936 – – – – – (3) 15 (79) 2 871 – 871 Transactions with owners of the Company Contributions and distributions Interim dividend of ₹30 per share – – (938) – – – – – – – – – (938) – (938) Transfer to special economic zone re-investment reserve – – (100) – – – – 100 – – – – – – – Transfer from special economic zone re-investment reserve – – 35 – – – – (35) – – – – – – – Share based payments to employees – – – – – – 22 – – – – – 22 – 22 Acquisition of treasury shares – – – – – (80) – – – – – – (80) – (80) Issue of treasury shares to employees – – (4) – – 22 (18) – – – – – – – – Excess tax benefit from share based payments – – – – – – – – – – – – – – – Balance as at 30 September 2025 2,713,665,096 72 7,750 1 2 (152) 39 856 23 (534) (37) 3 8,023 2 8,025 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 – – 1,026 – – – – – – – – – 1,026 – 1,026 Other comprehensive income (loss) (refer note 3.19) – – – – – – [Showing first 8,000 characters — download PDF for full document]