Infosys Limited has submitted its independent auditor’s reports for the first quarter of fiscal year 2027 (Q1FY27) to the Bombay Stock Exchange, National Stock Exchange of India, and New York Stock Exchange. The filings, dated July 23, 2026, confirm that the company’s consolidated and standalone financial statements for the quarter ended June 30, 2026, present a true and fair view of its financial position. This regulatory submission follows the Board of Directors’ approval of the results on the same date, ensuring compliance with SEBI’s Listing Obligations and Disclosure Requirements (LODR) Regulations.

The statutory auditors, Deloitte Haskins & Sells LLP, issued unqualified opinions on four distinct sets of financial statements. Partner Vikas Bagaria signed all reports, affirming that the audits were conducted in accordance with the Standards on Auditing (SAs) specified under Section 143(10) of the Companies Act, 2013. The auditor confirmed independence in line with the Institute of Chartered Accountants of India (ICAI) Code of Ethics and found no material misstatements due to fraud or error.

Audit Scope and Compliance

The audit covered both Indian Accounting Standards (Ind AS) and International Accounting Standards (IAS) frameworks. The consolidated quarterly results and standalone results were audited under Ind AS 34 "Interim Financial Reporting." For international reporting, the interim condensed consolidated financial statements were audited under IAS 34 as issued by the International Accounting Standards Board (IASB). Each report carries a Unique Document Identification Number (UDIN) for regulatory tracking.

The auditor noted that the Board of Directors is responsible for maintaining adequate accounting records, safeguarding assets, and designing internal financial controls. The audit evidence obtained was deemed sufficient to support the opinions rendered.

Group Structure Updates

The annexure to the consolidated auditor’s report lists 133 entities included in the Group, reflecting significant structural changes during the period. Notable updates include the transfer of Infosys Consulting S.R.L (Argentina), which became a majority-owned subsidiary of Infosys Nova Holdings LLC effective January 28, 2026. Additionally, Infosys Germany GmbH merged into Infosys Germany SE effective September 24, 2025, while in-tech engineering services S.R.L merged into ProIT effective November 30, 2025.

Several new subsidiaries were incorporated or acquired, strengthening the company’s global footprint. Key additions include:

• Infosys Energy Consulting Services LLC: Incorporated on April 16, 2025.
• Infosys Saudi Arabia LLC: Incorporated on April 21, 2025.
• Stratus Acquisitions: Four Stratus entities were acquired by Infosys Nova Holdings LLC on April 21, 2026.
• Optimum Acquisitions: Six Optimum entities were acquired by Infosys Nova Holdings LLC on May 4, 2026.

The report also notes the liquidation of in-tech Automotive Engineering de R.L. de C.V effective May 07, 2025, and New Heritage Capital Fund III-B, LP, which was liquidated on April 22, 2026, shortly after acquisition.

A notable block trade was recorded on the BSE involving shares of Infosys , with the transaction totalling ₹143.28 crore. The trade was executed at a price of ₹1,023.40 per share, covering approximately 14,00,038 shares.

Block Trade Details

The following table summarises the key parameters of the block trade:

Market Significance

Block trades represent large-volume transactions typically executed by institutional investors or high-net-worth participants. The execution of this trade on the BSE at ₹1,023.40 per share for approximately 14,00,038 shares underscores notable institutional interest in Infosys at the prevailing market price.