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HCL Technologies Ltd. - Quarterly/Annual Result Disclosures and Notes dated 30 Jun 2023

Auditor and Management Disclosures and Notes for the quarterly results dated 30 Jun 2023

1. The consolidated and the standalone financial results for the three months ended 30 June 2023 were reviewed by the Audit Committee and have been approved and taken on record by the Board of Directors at its meeting held on 12 July 2023. The statutory auditors have issued unmodified review report on these results.

2. The Board of Directors have declared an interim dividend of Rs. 10 per share at its meeting held on 12 July 2023.

3. Financial results for all the periods presented have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (as amended from time to time) prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable.

4. The figures of the last quarter are the balancing figures between audited figures in respect of the full financial year up to 31 March 2023 and the unaudited published year-to-date figures up to 31 December 2022 being the date of the end of the third quarter of the financial year which were subjected to a limited review.

5. As per Ind AS 108 'Operating Segments’, the Company has disclosed the segment information only as part of the consolidated financial results.