Infosys Limited , a global leader in next-generation digital services and consulting, has announced a significant internal reorganization involving its Argentina subsidiary. The company plans to transfer 90% of its shareholding in Infosys Consulting S.R.L., Argentina, to its wholly-owned US subsidiary, Infosys Nova Holdings LLC.

Key Details of the Transaction

Financial Impact

The transaction involves a subsidiary that represents a small fraction of Infosys' overall business:

Corporate Governance and Compliance

Infosys has emphasized that this move is part of an internal reorganization strategy. The company has taken steps to ensure compliance with regulatory requirements:

• The transaction falls under related party transactions.
• Valuation has been determined based on a report from a third-party valuer, ensuring an arm's length transaction.
• The Board of Infosys Nova Holdings LLC approved the proposal on November 13, 2025.
• The company has made the necessary disclosures under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Implications and Outlook

While the financial impact of this transaction appears minimal given the size of the Argentina subsidiary relative to Infosys' global operations, it signifies the company's ongoing efforts to streamline its corporate structure. Such reorganizations can potentially lead to improved operational efficiency and more effective management of international subsidiaries.

Investors and stakeholders will likely be watching closely to see if this move is part of a broader strategy for Infosys' operations in the Americas region. As the transaction is not set to complete until January 2026, there will be ample time for the market to assess its potential long-term implications for Infosys' global business structure.

Infosys continues to demonstrate its commitment to transparency by promptly disclosing this information to all relevant stock exchanges and making it available on the company's website for public access.

Infosys , one of India's leading IT services companies, has successfully completed its largest share buyback to date, amounting to ₹18,000 crore. The company has now officially extinguished the repurchased shares, marking the final completion of the corporate action.

Buyback Completion and Share Extinguishment

The company has officially completed the extinguishment of 10 crore equity shares on December 4, as per regulatory requirements under SEBI Buy-Back Regulations. The shares were extinguished in dematerialized form through National Securities Depository Limited (NSDL).

Key Buyback Timeline and Details

The buyback process followed a structured timeline with specific regulatory milestones:

Regulatory Compliance and Documentation

Infosys has fulfilled all regulatory requirements under SEBI Buy-Back Regulations. The company issued a certificate of extinguishment dated December 9, confirming compliance with Regulation 11 of the Buyback Regulations. All extinguished shares were held in dematerialized form, with no physical shares tendered during the process.

Previous Buyback Highlights

The buyback received overwhelming investor response, being oversubscribed by approximately 8.28 times. Promoters, including N.R. Narayana Murthy, Nandan Nilekani, and Sudha Murty, did not participate in the buyback as previously announced.

Tax Implications for Investors

Investors should note the tax implications of the buyback:

• Gains from the buyback are taxed as 'income from other sources' at applicable slab rates
• The entire investment value is considered a capital loss
• The structure was particularly attractive for investors with other capital gains to offset

Impact on Share Capital Structure

With the completion of share extinguishment, Infosys has successfully reduced its equity base from 4,15,44,01,349 shares to 4,05,46,24,409 shares. This reduction represents the company's commitment to optimizing capital structure and returning surplus funds to shareholders efficiently.