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 repurchased 10 crore equity shares at ₹1,800 per share through a tender offer route.

Key Highlights of the Completed Buyback

Important Outcomes

1. Full Utilization: The buyback utilized the entire ₹18,000.00 crore amount as planned.

2. Overwhelming Response: The offer received an exceptional response, being oversubscribed by approximately 8.28 times.

3. Shareholder Impact: All eligible shareholders as of November 14 were affected by the buyback.

4. Completion Timeline: The repurchase process concluded with the settlement on December 3.

Previous Details

1. Promoter Participation: As previously announced, promoters, including N.R. Narayana Murthy, Nandan Nilekani, and Sudha Murty, did not participate in the buyback.

2. Objective: Infosys had stated that the buyback aimed to return surplus funds efficiently while enhancing long-term shareholder value by reducing the equity base.

Tax Implications

Investors should be aware of the tax implications as previously cautioned by Zerodha co-founder Nithin Kamath:

1. Taxation of Gains: Gains from the buyback are taxed as 'income from other sources' at applicable slab rates.

2. Capital Loss: The entire investment value is considered a capital loss.

3. Attractiveness: The buyback was particularly attractive for investors with other capital gains to offset against the resulting capital losses.

Conclusion

The successful completion of this significant corporate action by Infosys demonstrates the company's commitment to returning value to shareholders and optimizing its capital structure. The overwhelming response to the buyback, as evidenced by the high oversubscription rate, indicates strong investor interest in Infosys shares.

Shareholders who participated in the buyback should review their portfolios and consult with financial advisors to understand the implications of this transaction on their investments and tax situations.