HL TECHNOLOGIES LTD, Corporat ety Number: 741400 1001.0045969 ‘9, Sct 8, NIDA 20 301, UF Ina. “E91 12043R2800F 49 120 248874 egret: 805 Ssh 96, bse, New Dti-009, nda smuueechcon HCL TECHNOLOGIES LIMITED Corporate Identity Number: L74140DL1991PLCO6369 Registered Office : 805, Siddharth, 96 Nehru Pace, New Delhi, 110019 Corporate Office: Plot No. 3A, Sector 126, Noida 201 308, U.P, India Website: wwew-heltech.comy Tel: #91 11 26444812; Fox: +91 11 26136336 Consolidated Statement of Profit and Loss of HCL Technologies Limited as per Ind AS: Ein crores) ‘Three months ended ‘Year ended (Auaited) BiMarch [31 December | 31 March Si March 2017 2016 amie am7 ane (uaitos) | (Unaudited) | (audited) (Refer note 5) (efernote) TRevenne Revenues Fam operations 1289780) —Ti.81a20 Tse] ao ‘Other income sa 2378 107332 | 866.13 Total income wens0e| — 1206498| — ios2s02 | asotoss | 3002.07 HH Expenses - Purchase of stock-in-rade 23838 zin| 2708 oa a7 Changes in inventories of sockin-rade 5.64 (4865) isn] aro] os Employee benefits expense 50 | 539587 | 521591 | 2366.8 | To. 208 25 [Finance costs 278 22.36 2497 we] 7390 Deprociation and amorization expense 3599 209.62 [aso fxs | aos 313976 | 230057 | —~Tesaas | e057] sae ‘ther expenses 127639 | 0138 | 1.20835] —aasosa] —soi02 Total expenses soas7s3| —_9asss2] 352528] sxan020] 249665 TI Peofit before share of profit os) of arissi| 262916 238874] — rosaoas| 7.03592 associate and tax | IV Share of promt (ost af asaciates ry 5a 7 20 a6 V_ Profit before tax 27876| —203a8| 239800 Tosaa7s| rows Vi Taxexpense ‘Current tx Tas Bus 520 i838 | aaa | Deferred tax charge radi) “2058 W2] (0836 5050 | 22450] ‘Total taxexpense 7449 5731 45934] 193626] 1499.00 ‘Vil Profit forthe year 2amsa7| 206297 | 1958.66) se06aT| S601. Vill Other comprehensive income ~ (A) () lems that wil not be reclassified to statement of profit and loss 0035) 009] 375 35] uaz Gi Income tax on items that will nok Be L l~ reclassified fo statement of profit and loss 224 E (082) 128 2a) B 6) hems that wil be reclassified subsequently tostatementof profit and loss 3205] 722 2035] x66] tans {Gi Income taxon ems that wil be - reclassified to statement of profit or loss 135] a2] 039 oes] aso “otal other comprehensive income 36.) (20:16) 73.9 e049) 127.76 1X Total comprehensive income forthe year aavie| 20s] 201255] gsos9s| 5.72048 ar attributable to ‘Shareholders of tho Company [ass | ome | 9889 | 90638 | ss ~Non-controllng interest “178 ass, 23 ons 073) Bats | Bowes7 | T9366 | Sea? | SLs Bue) aaexs| aoe 573039 | Non-controling interest 33] 023) 073) Boze | — 701235 Saat ~Eamngs per equily share of © 2 each Basic Diluted iar M60 1376 BRHCL TECHNOLOGIES LIMITED Corporate Identity Number : L74140DL1991PL.C046369 Registered Office 806, Siddharth, 96 Nehwu Place, New Delhi, 110 019 Corporate Office: Plot No. A, Sector 126, Noida 201 30, U.P, India Website: wrvw heltech com, Te: #91 11 26444812; Fax: #91 11 25496336 ‘Segment Information of Consolidated Financial R “Three months ended Cincrores) ‘Year ended (Aucited) Jparticuars ‘Mark [Si December] 31 March Si March [1 March 2017 2016 206 2017 2016 (audited) | (Unaudited) | (Audited) (Refer note 5) Refer note 6) Segre Ravens 7 Software services T7BIO| 665 | eae | FASO | 1389.81 IF infrastructure services Sasi82[——470177[ —3an.10] — 1850.44 | 1108498 Business process outsourcing sonvices 7285 “7680 S576] 1.885 59| 1661.15 [rox — = 4289780 | ~—visi20 | —ioe8a68 | a7 s6755 | —a1135 38 Less: Tnter-segment revenue : 5 7 ‘Net revenue from operations - iysia0 | ost | arses | — ast Segment Results Software services iaoesa | isasas | sess | a8 IT infrastructure sowie S07 08 925.7 2312] 35082 | 23581 Business process outsourcing services 108.09 2465 | 256.56, Tonal 7 228.86 | 988642 | 61038 [Tess > ~ Finance coat — 2137 | aa Bo [Other urvatlocable expenditure / Gnome), ass) cars) 99.69 [Profit before share of profit (loss) of associate and | ‘339874 | 10540865 703892 ca a 2 i [Taxepese eeu | ime | _ 1800 [Share of profi (oss) of aesociates 074) 2i0| 476 Non-contrelling interest ~ a2] on 07s [Retprosirattertaxes 7339.59 | em0633 | 5028 Segmental capital employed ‘Assos and liabilities are not identified to any reportable segments, since the Company uses them interchangeably across segments and consequently, the management believes that iis not practicable to provide segmont disclosures relating to assots and liabilities.HCL TECHNOLOGIES LIMITED (Corporate Identity Number: L74140DL1991PLCD6359 Registered Office 806, Siddharth, 96 Nehru Place, New Delhi, 110019 Corporate Office: Plot No. 3A, Sector 126, Noida 201 308, U.P, India Website: vavw heltech com, Tel: #91 11 2644812; Fax: #91 11 26496336 Consolidated Balance Sheet of HCI. Technologies Limited as per Ind AS: Cinerores) | Non-current assets @) Property, plant and equipment () Capital work in progress (@) Goodall s (a) Other intangible assois () Investment in an associate (9 Financial assets (0) Lavestments (a) Loans {i Others “Gy Deferred asses (i) Other nor-current assets © | Current assets (@) inventories Tse | [toy Financial asete — (@lavestinents Taser Bear (i) Trade receivablos 3026 77a1id (ii) Cash and cash equivalents T3218 7291 {iv} Other bank balances Teri] Bei. (y) Coan 252816 | 2050.02 (oi) Others = 3a0724| 3403.9 | (© Other current assote 176813 | 1631.50 ‘TOTAL ASSETS Bom 1 [Fourry a) Equity share capital (Other ity quily attribute tosharohelders ofthe Company ‘Nor: controlling interest Tass[ Zins ‘TOTAL EQUITY sans | Hass it | ABILITIES ) | Non cueren abilities — (@) Financial bites = () Borawings ast | Fara] a Others = q 2520 | 21053 (bj Provisions = 612 | —— sor 08 €) Other non-curront aes DLs | 368.35 @ | Carrent abies [| Ge) Financial ibbiies - ()Borowings ‘wie | a (a) Trade payables ‘wos? | 705.7 (ia) Others = Fsuue2| Sait (Bj Oiher current Habits 72st | 161899 (©) Provisions ‘waa7| 35.5 (a) Current tax Babies (eet) sor TOTAL EQUITY AND ABILITIES ~— | aea [aoeHCL TECHNOLOGIES LIMITED Corporate Identity Number : L74140DL1991PL.CO16369 Registered Office: 806, Siddharth 96 Nehru Place, New Dell, 110019 (Corporate Office: Pot No. 3A, Sector 125, Noida 201 304, U.P, India Website: wovwbeltech coms Tel: #91 11 26444812; Fax: #91 11 25436336 Reconciliations between Consolidated Financial Results, as previously seported (referred to as Previous GAAP) and Ind AS for quartr/year presented: incrores) Three months Previous year fended ended Jparticulars (Audited) | (Audited) Bi March | 31 March 2016, 2016 ‘Net Profit under Previous GAAP Toma senor Impact on revenues from operations 4) Cost related to revenue recorded on gross basis when the Group is a principal to the 9287 137.68 transaction and not as an agent 1b) Fair value changes in cash Flow hedges presente as part of "Other Income/ Expense” 1266 30.06 ) Impact of uiconsolidated subsidiaries under provious GAAP being consolidated under 8089 18740 as Other impacts 8) Actuarial gain on employee defined benefit funds recognized in Other Comprehensiv 7) 0128) Income +) Difference in far value and intrinsic value in ESOP charge for options vested after the : ao) transition date ©) fect of fale value changes on lease deposits 1s) 05a) Impact of unconsolidated subsidiaries under previous GAAP being consolidated under Ind] 216] (168.6) as ©) Currentand deferred tax arising from share-based payment transactions er] 6496) 1) Eifect of Business Combinations consummated post raneition date G3} (on) 8) Expenses recorded on ross basis when the Group is a principal tothe transaction and not as a7] 03788) anagent 1h) Impact of fir valuation of financial assets through profit and loss csr) |) Fairvalue changes of cash flow hedges presented as part of “Other Income/Expense” 2.6) 60.09 [Net Profit forthe period under ind AS Toss | 50023 Reconciliations between Consolidated Equity, as previously reported (referred to as "Previous GAAP’) and Ind AS for year presented: Einerores) Previous year ended Particulars (audited) 51 Macch 2016 Equity ander Previous GAAP atcibatableto ‘Shareholders ofthe Company 2729436 Nor-controlling interest su.6 Equity under Previous GAAP F580) a) _ Impact of unconsolidated subsidiaries under previous GAAP being consolidated under Ind AS cs) 1) Impactof fair valuation of financial assets through profit and loss 1aal ©) Effect of fair value changes on lease deposits cose) 4) Recognition of deferred tax liability using balance sheet approach on actuarial gains recognized in equity (28) ©) Effect of Business Combinations consummated post transition date (35) Excess tax benefit recognized on share-based payment transactions 2. Equity under ind AS atteibutable to Faa1a5| Shareholders ofthe Company 273807] Non-contrlling interest 210.6HCL TECHNOLOGIES LIMITED Corporate Identity Number : L74140DL1991PL.C0s6369 Registered Office : 805, Sidharth, 96 Neh Pace, New Delhi, 110.619, Corporate Office: Plot No. A, Sector 126, Noida 201 304, U.P, India Website: wivwrheltech com Te: 491 11 26444812; Fax: +91 11 26486336 Standalone Statement of Profit and Loss of HCL Technologies Limited as per Ind AS: Cincrores) T Revenue Revenues from operations Other income varchase ofstockin-tade dS Thuee months ended ‘Year ended (Audited) BiMarh [31 December | 31 March 2017 2m16 2016, (Audited) | (Unauditea) | (Audited) (Refer note 6) March] Si March 2017 2016 (Refer note 5) izes | 1es1esT | Eo 253.40 35535. 968.42 ‘aseor | 2627364 | 1440306 ‘Changes in inventories of stock-in-trade 76.76 =] (enemas = \son and smarzaton expense 588 77655 | ‘Oataourcing costs a3 seas Other expenses am - 1,671.58 Total expenses 62151 TH_Profit before tax STB v | ‘Gareonttax 1280 Deferred ti chaige edi) (20713) “Total tax expense 062.7 ‘V_Profit forte year 71508 ‘VI_Other comprehensive income “| (A) @ items that will not be reclassified To =a Slementofprofitand loss cos] 028 377 (sa 1130 (income tx on stems hat wil no be 23k ‘on 078) 1 ex | __secassifed to statement of profit and loss . ‘HG ltome that will be reciasined subsequenty to statement of profit and loss 1505 ssn| __soai| sano n88 {@ come tox on items that willbe (ein) 12:7] 659) awe) a0 reclassified to statement of profit or loss k Total other comprehensive income as ao sai | ‘0559 7 ‘Vil Total comprehensive income forthe year ii9a273 | 6si2s | vans | —Taraas| 709.33 Eavnings per equily share of € Zeach s asic Tans | 78 ae ae Be its 1205) 176 Tas a BaHCL TECHNOLOGIES LIMITED Corporate Identity Number : L74140DL1991PLCOs6869 ‘Registered fice 805, Siddharth, 96 Neh Place, New Delhi, 110019 Corporate Office: Plot No. 3A, Sector 126, Noida 201 30, U.P, India ‘Website: worw eltch.comy Tel: +91 11 26444812; Fax: +91 11 26436996 ‘Standalone Balance Sheet of HCL Technologies Limited as perInd AS: ASSETS Asat ‘31 March 2017 (Auditea) Cinerores) Asat 31 March 2016 (Auditea) Gy Non-current assets (@) Property, plant and equipment Sime | 37890 (0) Capital work in progress “1058 22 (€) Goodwill a 3537 18.16 (a) Ofer imangibie assis — asia 3538 {¢) Financial assets @) Investments 3aioI0 [35005 (i) Loans 07 15.00 (i) Others 7 TB6.85 20.02 (Deferred tax assets (net) ator | L797 (g) Other non-current asso 64659 73218 @ [Carentassets (a) Inventories BS TRE (b) Financial assets ~@)investments cance mae ~ (i) Trade receivables A189 Cash and cash equivalent 352.00 (Gv) Other bank balances 761035 () Loans 2512.76 ~(vi] Others 1518.06 WOther curvent scl CA -— PROTAL ASSETS = xa a fequrry (@)Bguity Share capil 5 ES (0) Other equity — 2.69785 | a. n449 {TOTAL EQUITY 97329 | 2.49657 Ht | ABIES ‘Non- current Fisblites ee | (@) Financial ibiiies () Borrowings 31m Rie [tip Others - 76 5a7 DProvisions mz Bade (@) Other non-current Habiies 3437 1307 | Carseat abilities ~_[—@) Financial iabilities — () Borowings ome (i) Trade payables Bez (Gi) Others 06.55 | 257126 (B) Other current abies 885.6 76561 (@ Frovisions| T1089) 9634 Ftd) Curren ax ais at 29| ws — FROTAT EQUITY AND CIABILITIESHCL TECHNOLOGIES LIMITED Corporate Identity Number : L74140DL1991PL.C046369 Register Office 805, Siddharth, 9 Nehru Place, New Delhi, 110.019 ‘Corporate Office: Plot No. 3A, Sector 126, Noida 201 301, U.P, India ‘Website: worweltech com Tel: #91 11 26444812; Fax: #91 11 26436336 Reconciliations between Standalone Financial Results, as previously reported (referred to as Previous GAAP) and Ind AS for ‘quarteyyear presented: Win crores) three months] Previous year ‘ended ended articulars (Audites) | (Audited) Bi March | 31March ane 2016 Net Frofitunder Previous GAAP Ter a7 Impact on revenues from operations 8) Cost related to revenue recorded on gross basis when the Company is a principal to th os 129 transaction and not as an agent Other impacts 8) Actuarial goin on employce dafined benefit funds recognized in Other Comprehensive 76) 130) Income 1) Difference in fair value and intrinsic value in ESOP charge for options vested after the : ao) transition date ) Effect of fai value changes on lease deposits (018) (052) 4) Impacto fair valuation of financial asses trough profitand loss | 38) ©) Expenses recorded on gross basis when the Company is a principal to the transaction and nol 043) (125) asan agent [Net Profit forthe period under Ind AS Lorsi] a7 | Reconciliations between Standalone Equity, as previously reported (refered toas Previous GAAP) and Ind AS for year presented: incrores) Previous year ended particulars (Auaited) 51 March 2016 Equity under Previous GAAP TSB 8) Impact of fir valuation of financial assets through profitand loss 04 ) Effect of fui value changes om lease deposits asa] 6) Recogpiton of ferred tax ability using balance sheet approach on actuarial gains recognized in eqully (233) Equity underind AS, 7637 1 The consolidated and standalone financial result for the year ended 31 March 2017 were approved by the Audit Committee and have been approved and taken on record by the Board of Directors at its meeting held om 11 May 2017 2 During the quarter ended 31 March 2017, the Company has declared and paid an interim dividend of € 6 per share, amounting to 846,72 crores, which takes total amount of interim dividend paid for year ended 31 March 2017 to 3386.11 ‘The Board of Directors atts meating held on 11 May 2017 has also declared an interim dividend of €6 per share 3 Financial results for all the periods presented have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under section 133 of the Companies Act 2013 and other recognise accounting Practices and policies othe extent applicable. The Company has adopted Ind AS with transition date of 1 July, 2005.HCL TECHNOLOGIES LIMITED Corporate Identity Number : L74140DL1991PLC0s6369 Registered Office : 806, Siddharth, 9 Nehru Place, New Delhi, 110019 Corporate Otic: Plot No. 3A, Sector 126, Noida 201 304, U.P, India Website: worw heltech.comy Tel +91 1126444812; Faxc +91 11 26436336 [As per Ind AS 108 Operating Segments, the Company has disclosed the segment information only as part of the per 1g Segme gm ‘consolidated financial results. Section 2(41) of the Companies Act, 2013 requires all companies to have their financial year ended on 31 March. The Company has adopted the change during the previous financial year and accordingly, the previous financial year of the ‘Company sas for the nine months period from I July, 2015 to 31 March, 2016 (herein after referred as "Previous year ended 31 March 2016"). Since the previous year was from 1 July, 215, the comparative amounts presented for the previous year fended 31 March 2016 are for nine months and are nat comparable. (On 1st April 2016, the Company entered into a composite scheme of arrangement and amalgamation for acquisition of the enabled engineering services, PLM (Product Lifecycle Management) services and engineering design productivity software tools business of Geometric Limited by way of demerger through a Court approved scheme of arrangement wn Sections 391 t0394 and other relevant provisions ofthe Companies Act, 1956 (including those of the Companies Act, 201). ‘The scheme has come into effect from 2 March, 2017 post all regulatory approvals required for completion ofthe scheme and is accounted from 1 April 2016. Accordingly the results for the current quarter ended 31 March 2017 includes the results of the merged busines for the twelve months period ended 3Ist March 2107 are not comparable with previous quarters. ‘Tax expense forthe quarter and year ended 31 March 2017 i after taking effect of reversal of tx provisions of € 333.34 cromes, and € 229.16 crores in consolidaisd and standalone statement of profit and loss respectively relating to prior years primarily, ‘on acount of completion of review by tax authorities in certain jurisdictions. ‘The Board of Directors of the Company, in its moeting held on 20 Match, 2017 have approved the buy-back of up to 35,000,000 fully paid up equity shares of the Company ata price of € 1,000 per equity share for an aggregate amount not ‘exceeding € 3,500 crores. The buy-back is subject to approval ofthe shareholders by way of spec ballotand all other applicable statutory approvals. resolution through postal ‘The Figures ofthe last quarter are the balancing figures between audited figures in respect ofthe ful financial year up o 31 March 2017 and the unaudited published year-to-date figures up to 31 December 2016 being the date ofthe end of the thd {quarter ofthe finan fear which were subjected toa limited review. ‘The figures of previous period's/year have been rearranged to conform to the current period/year classification and presentation in® crores By the order ofthe Board of Directors for HCL Technologies Limited wwe ss vy ae ee A 11 May 2017