印孚瑟斯Infosys Ltd. (INFY) 2024财年第二季度财报「NYSE」（英文版）（39页）.pdf

1、IndexPage No.Condensed Consolidated Balance Sheet.1Condensed Consolidated Statement of Comprehensive Income.2Condensed Consolidated Statement of Changes in Equity.3Condensed Consolidated Statement of Cash Flows.5Overview and Notes to the Interim Condensed Consolidated Financial Statements1.Overview1

2、.1 Company overview.71.2 Basis of preparation of financial statements.71.3 Basis of consolidation71.4 Use of estimates and judgments.71.5 Critical accounting estimates and judgements71.6 Recent accounting pronouncements.82.Notes to the Interim Condensed Consolidated Financial Statements 2.1 Cash and

3、 cash equivalents.92.2 Investments.92.3 Financial instruments.112.4 Prepayments and other assets.152.5 Other liabilities.162.6 Provisions and other contingencies172.7 Property,plant and equipment.182.8 Leases.212.9 Goodwill and Intangible Assets.232.10 Business combinations.242.11 Employees Stock Op

4、tion Plans(ESOP)262.12 Income Taxes.282.13 Reconciliation of basic and diluted shares used in computing earnings per equity share.292.14 Related party transactions.292.15 Segment reporting302.16 Revenue from Operations.322.17 Unbilled Revenue.332.18 Equity.342.19 Break-up of expenses and other incom

5、e,net.36Condensed Consolidated Financial Statements underInternational Financial Reporting Standards(IFRS)in Indian Rupeefor the three months and six months ended September 30,2024INFOSYS LIMITED AND SUBSIDIARIESInfosys Limited and subsidiaries(In crore except equity share data)NoteSeptember 30,2024

6、March 31,2024ASSETSCurrent assets Cash and cash equivalents2.1 21,799 14,786 Current investments2.2 7,432 12,915 Trade receivables 32,013 30,193 Unbilled revenue2.17 13,066 12,768 Prepayments and other current assets2.4 12,738 12,289 Income tax assets2.12 2,418 6,397 Derivative financial instruments