印孚瑟斯Infosys Ltd. (INFY) 2024财年第一季度财报「NYSE」（中译版）（38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 Earmarked bank balance for dividend.92.3 Investments.92.4 Financial instruments.112.5 Prepayments and other assets.152.6 Other liabilities.162.7 Provisions and other contingencies172.8 Property,plant and equipment.192.9 Leases.212.10 Goodwill and Intangible Assets.232.11 Busin

4、ess combinations.242.12 Employees Stock Option Plans(ESOP)262.13 Income Taxes.282.14 Reconciliation of basic and diluted shares used in computing earnings per equity share.292.15 Related party transactions.292.16 Segment reporting302.17 Revenue from Operations.312.18 Unbilled Revenue.322.19 Equity.3

5、32.20 Break-up of expenses and other income,net.35Condensed Consolidated Financial Statements underInternational Financial Reporting Standards(IFRS)in Indian Rupeefor the three months ended June 30,2024INFOSYS LIMITED AND SUBSIDIARIESInfosys Limited and subsidiaries(In crore except equity share data

6、)NoteJune 30,2024March 31,2024ASSETSCurrent assets Cash and cash equivalents2.1 16,432 14,786 Earmarked bank balance for dividend2.2 11,625 -Current investments2.3 8,762 12,915 Trade receivables 30,930 30,193 Unbilled revenue2.18 12,601 12,768 Prepayments and other current assets2.5 12,587 12,289 In