Exhibit 99.4
Fact Sheet
Excluding the effect of
Income Tax orders received
under sections 250 and 254 of the Income Tax Act, 1961 and The Labour Codes provisions notified by the Government of
India, EPS increase
(in 
terms) is 12.1% for FY’26 and 13.9% for Q4’26 YoY.
(1) Refer table: Reconciliation of Reported IFRS financial measures to Adjusted non-IFRS financial measures
Revenue Growth- Q4 26
| Reported | CC | |
| QoQ growth (%) | -1.2% | -1.3% |
| YoY growth (%) | 6.6% | 4.1% |
Revenues by Business Segments
(in %)
| Quarter ended | YoY Growth | ||||
| Mar 31, 2026 | Dec 31, 2025 | Mar 31, 2025 | Reported | CC | |
| Financial services | 28.0 | 28.2 | 28.4 | 5.0 | 2.9 |
| Manufacturing | 15.9 | 16.7 | 15.9 | 5.9 | 1.3 |
| Energy, Utilities, Resources & Services | 13.2 | 13.2 | 13.0 | 8.3 | 6.7 |
| Retail | 12.8 | 12.8 | 13.3 | 2.9 | 0.5 |
| Communication | 12.4 | 12.1 | 11.7 | 12.6 | 9.0 |
| Hi-Tech | 7.7 | 7.4 | 8.3 | (1.5) | (1.2) |
| Life Sciences | 7.3 | 7.2 | 6.8 | 15.5 | 11.6 |
| Others | 2.7 | 2.4 | 2.6 | 13.0 | 14.0 |
| Total | 100.0 | 100.0 | 100.0 | 6.6 | 4.1 |
Revenues by Client Geography
(in %)
| Quarter ended | YoY Growth | ||||
| Mar 31, 2026 | Dec 31, 2025 | Mar 31, 2025 | Reported | CC | |
| North America | 55.7 | 55.9 | 57.1 | 4.1 | 4.1 |
| Europe | 32.6 | 32.7 | 31.2 | 11.4 | 4.1 |
| Rest of the world | 9.1 | 8.6 | 8.8 | 9.3 | 5.0 |
| India | 2.6 | 2.8 | 2.9 | (5.2) | 0.0 |
| Total | 100.0 | 100.0 | 100.0 | 6.6 | 4.1 |
Client Data
(in %)
| Quarter ended | |||
| Mar 31, 2026 | Dec 31, 2025 | Mar 31, 2025 | |
| Number of Clients | |||
| Active | 1,965 | 1,949 | 1,869 |
| Added during the period (gross) | 111 | 121 | 91 |
| Number of Million dollar clients^ | |||
| 1 Million dollar + | 1,018 | 1,012 | 992 |
| 10 Million dollar + | 328 | 326 | 309 |
| 50 Million dollar + | 88 | 84 | 85 |
| 100 Million dollar + | 41 | 41 | 39 |
| Client contribution to revenues | |||
| Top 5 clients | 12.6% | 12.8% | 13.1% |
| Top 10 clients | 20.2% | 20.6% | 20.7% |
| Top 25 clients | 34.5% | 35.0% | 34.8% |
| Days Sales Outstanding^ | 67 | 74 | 69 |
| ^ | LTM (Last twelve months) Revenues. |
| # | Revenue growth in reported currency includes the impact of currency fluctuations. Additionally, we calculate constant currency (CC) growth by comparing current period revenues in respective local currencies converted to US $ using prior period exchange rates and comparing the same to our prior period reported revenues. |
Effort & Utilization – Consolidated IT Services
(in %)
| Quarter ended | |||
| Mar 31, 2026 | Dec 31, 2025 | Mar 31, 2025 | |
| Effort | |||
| Onsite | 22.8 | 23.1 | 23.6 |
| Offshore | 77.2 | 76.9 | 76.4 |
| Utilization | |||
| Including trainees | 79.7 | 80.0 | 81.9 |
| Excluding trainees | 83.0 | 84.1 | 84.9 |
Employee Metrics
(Nos.)
| Quarter ended | |||
| Mar 31, 2026 | Dec 31, 2025 | Mar 31, 2025 | |
| Total employees | 328,594 | 337,034 | 323,578 |
| S/W professionals | 310,887 | 319,364 | 306,599 |
| Sales & Support | 17,707 | 17,670 | 16,979 |
| Voluntary Attrition % (LTM - IT Services) | 12.6% | 12.3% | 14.1% |
| % of Women Employees | 39.5% | 39.5% | 39.0% |
Cash Metrics
In US $ million
| Quarter ended | |||
| Mar 31, 2026 | Dec 31, 2025 | Mar 31, 2025 | |
| FCF(1)(2) | 833 | 915 | 892 |
| Consolidated cash and investments(3) | 4,542 | 3,917 | 5,562 |
In crore
| Quarter ended | |||
| Mar 31, 2026 | Dec 31, 2025 | Mar 31, 2025 | |
| FCF(1)(2) | 7,711 | 8,176 | 7,737 |
| Consolidated cash and investments(3) | 43,075 | 35,206 | 47,549 |
| (1) | Free cash flow is defined as net cash provided by operating activities less capital expenditure as per the consolidated statement of cash flows prepared under IFRS (non-IFRS measure). |
| (2) | The free cash flow
for Q4’26 includes cash payments made towards The Labour codes of $49Mn (452
crore) and $50Mn (450
crore) for Q3’26. |
| (3) | Consolidated cash and investments comprise of cash and cash equivalents, current and non-current investments excluding investments in equity and preference shares, unquoted compulsorily convertible debentures and others. |
Consolidated statement of Comprehensive Income for three months ended,
(Extracted from IFRS Financial Statement)
In US $ million, except per equity share data
| Particulars | Mar 31, 2026 | Mar 31, 2025 |
Growth % YoY |
Dec 31, 2025 | Growth
% QoQ |
| Revenues | 5,040 | 4,730 | 6.6% | 5,099 | -1.2% |
| Cost of sales | 3,485 | 3,302 | 5.5% | 3,660 | -4.8% |
| Gross Profit | 1,555 | 1,428 | 8.9% | 1,439 | 8.1% |
| Operating Expenses: | |||||
| Selling and marketing expenses | 256 | 226 | 13.3% | 257 | -0.4% |
| Administrative expenses | 244 | 210 | 16.2% | 245 | -0.4% |
| Total Operating Expenses | 500 | 436 | 14.7% | 502 | -0.4% |
| Operating Profit | 1,055 | 992 | 6.4% | 937 | 12.6% |
| Operating Margin % | 20.9 | 21.0 | -0.1% | 18.4 | 2.5% |
| Other Income, net of finance cost(1) | 113 | 125 | -9.6% | 98 | 15.3% |
| Profit before income taxes | 1,168 | 1,117 | 4.6% | 1,035 | 12.9% |
| Income tax expense(1) | 248 | 303 | -18.2% | 287 | -13.6% |
| Net Profit (after non-controlling interests) | 919 | 813 | 13.0% | 747 | 23.2% |
| Basic EPS ($) | 0.23 | 0.20 | 15.7% | 0.18 | 25.3% |
| Diluted EPS ($) | 0.23 | 0.20 | 15.8% | 0.18 | 25.3% |
| Dividend Per Share ($)(2) | 0.26 | 0.26 | 13.6% | – | – |
| (1) | Includes interest income (pre-tax) of $41Mn and $38Mn for Q4’26 and Q4’25 respectively, and reversal of tax provisions amounting to $83Mn and $12Mn for Q4’26 and Q4’25 respectively. This is on account of orders received under sections 250 and 254 of the Income Tax Act, 1961 for certain assessment years. |
| (2) | Dividend Growth (%) calculated in INR terms. |
Reconciliation of Reported IFRS financial measures to Adjusted non-IFRS
financial measures for three months ended,
In US $ million
| Particulars | Mar 31, 2026 | Mar 31, 2025 | Dec 31, 2025 | |||
|
Operating Profit |
Operating Margin (%) |
Operating Profit |
Operating Margin (%) |
Operating Profit |
Operating Margin (%) |
|
| Reported IFRS | 1,055 | 20.9 | 992 | 21.0 | 937 | 18.4 |
| Adjustments(1) | – | – | – | – | 143 | 2.8 |
| Adjusted non-IFRS | 1,055 | 20.9 | 992 | 21.0 | 1,080 | 21.2 |
| (1) | The adjusted non-IFRS measures excludes the effect of, the provisions of The Labour Codes notified by The Government of India on November 21, 2025 which resulted in an increase in gratuity liability (arising out of past service cost relating to plan amendment) and leave liability by $143Mn, which is recognized in the Consolidated Statement of Comprehensive Income. This also resulted in a lower tax of $35Mn in Q3’26. |
Consolidated statement of Comprehensive Income for year ended,
(Extracted from IFRS Financial Statement)
In US $ million, except per equity share data
| Particulars | Mar 31, 2026 | Mar 31, 2025 | Growth % |
| Revenues | 20,158 | 19,277 | 4.6% |
| Cost of sales | 14,079 | 13,405 | 5.0% |
| Gross Profit | 6,079 | 5,872 | 3.5% |
| Operating Expenses: | |||
| Selling and marketing expenses | 1,025 | 898 | 14.1% |
| Administrative expenses | 969 | 903 | 7.3% |
| Total Operating Expenses | 1,994 | 1,801 | 10.7% |
| Operating Profit | 4,085 | 4,071 | 0.3% |
| Operating Margin % | 20.3 | 21.1 | -0.8% |
| Other Income, net of finance cost(1) | 421 | 376 | 12.0% |
| Profit before income taxes | 4,506 | 4,447 | 1.3% |
| Income tax expense(1) | 1,190 | 1,285 | -7.4% |
| Net Profit (after non-controlling interests) | 3,313 | 3,158 | 4.9% |
| Basic EPS ($) | 0.81 | 0.76 | 5.6% |
| Diluted EPS ($) | 0.80 | 0.76 | 5.7% |
| Dividend Per Share ($)(2) | 0.52 | 0.51 | 11.6% |
| (1) | Includes interest income (pre-tax) of $41Mn and $38Mn for FY’26 and FY’25 respectively, and reversal of tax provisions amounting to $83Mn and $12Mn for FY’26 and FY’25 respectively. This is on account of orders received under sections 250 and 254 of the Income Tax Act, 1961 for certain assessment years. |
| (2) | Dividend Growth (%) calculated in INR terms. |
Reconciliation of Reported IFRS financial measures to Adjusted non-IFRS
financial measures for year ended,
In US $ million
| Particulars | Mar 31, 2026 | Mar 31, 2025 | ||
|
Operating Profit |
Operating Margin (%) |
Operating Profit |
Operating Margin (%) |
|
| Reported IFRS | 4,085 | 20.3 | 4,071 | 21.1 |
| Adjustments(1) | 143 | 0.7 | – | – |
| Adjusted non-IFRS | 4,228 | 21.0 | 4,071 | 21.1 |
| (1) | The adjusted non-IFRS measures excludes the effect of, the provisions of The Labour Codes notified by The Government of India on November 21, 2025 which resulted in an increase in gratuity liability (arising out of past service cost relating to plan amendment) and leave liability by $143Mn, which is recognized in the Consolidated Statement of Comprehensive Income. This also resulted in a lower tax of $35Mn in FY’26. |
Consolidated statement of Comprehensive Income for three months ended,
(Extracted from IFRS Financial Statement)
In
crore, except per equity share data
| Particulars | Mar 31, 2026 | Mar 31, 2025 |
Growth % YoY |
Dec 31, 2025 | Growth
% QoQ |
| Revenues | 46,402 | 40,925 | 13.4% | 45,479 | 2.0% |
| Cost of sales | 32,058 | 28,575 | 12.2% | 32,652 | -1.8% |
| Gross Profit | 14,344 | 12,350 | 16.1% | 12,827 | 11.8% |
| Operating Expenses: | |||||
| Selling and marketing expenses | 2,354 | 1,957 | 20.3% | 2,292 | 2.7% |
| Administrative expenses | 2,247 | 1,818 | 23.6% | 2,180 | 3.1% |
| Total Operating Expenses | 4,601 | 3,775 | 21.9% | 4,472 | 2.9% |
| Operating Profit | 9,743 | 8,575 | 13.6% | 8,355 | 16.6% |
| Operating Margin % | 21.0 | 21.0 | 0.0% | 18.4 | 2.6% |
| Other Income, net of finance cost(1) | 1,054 | 1,088 | -3.1% | 874 | 20.6% |
| Profit before income taxes | 10,797 | 9,663 | 11.7% | 9,229 | 17.0% |
| Income tax expense(1) | 2,288 | 2,625 | -12.8% | 2,563 | -10.7% |
| Net Profit (after non-controlling interests) | 8,501 | 7,033 | 20.9% | 6,654 | 27.8% |
| Basic EPS
() |
21.01 | 16.98 | 23.8% | 16.17 | 29.9% |
| Diluted EPS
() |
20.98 | 16.94 | 23.8% | 16.14 | 30.0% |
| Dividend Per Share
() |
25.00 | 22.00 | 13.6% | – | – |
| (1) | Includes interest income
(pre-tax) of 381
crore and 327
crore for Q4’26 and Q4’25 respectively, and reversal of tax provisions amounting
to 774 crore
and 101 crore
for Q4’26 and Q4’25 respectively. This is on account of orders received under
sections 250 and 254 of the Income Tax Act, 1961 for certain assessment years. |
Reconciliation of Reported IFRS financial measures to Adjusted non-IFRS
financial measures for three months ended,
In
crore
| Particulars | Mar 31, 2026 | Mar 31, 2025 | Dec 31, 2025 | |||
|
Operating Profit |
Operating Margin (%) |
Operating Profit |
Operating Margin (%) |
Operating Profit |
Operating Margin (%) |
|
| Reported IFRS | 9,743 | 21.0 | 8,575 | 21.0 | 8,355 | 18.4 |
| Adjustments(1) | – | – | – | – | 1,289 | 2.8 |
| Adjusted non-IFRS | 9,743 | 21.0 | 8,575 | 21.0 | 9,644 | 21.2 |
| (1) | The adjusted non-IFRS
measures excludes the effect of, the provisions of The Labour Codes notified by The Government
of India on November 21, 2025 which resulted in an increase in gratuity liability (arising
out of past service cost relating to plan amendment) and leave liability by 1,289
crore, which is recognized in the Consolidated Statement of Comprehensive Income. This also
resulted in a lower tax of 318
crore in Q3’26. |
Consolidated statement of Comprehensive Income for year ended,
(Extracted from IFRS Financial Statement)
In
crore, except
per equity share data
| Particulars | Mar 31, 2026 | Mar 31, 2025 | Growth % |
| Revenues | 178,650 | 162,990 | 9.6% |
| Cost of sales | 124,735 | 113,347 | 10.0% |
| Gross Profit | 53,915 | 49,643 | 8.6% |
| Operating Expenses: | |||
| Selling and marketing expenses | 9,077 | 7,588 | 19.6% |
| Administrative expenses | 8,584 | 7,631 | 12.5% |
| Total Operating Expenses | 17,661 | 15,219 | 16.0% |
| Operating Profit | 36,254 | 34,424 | 5.3% |
| Operating Margin % | 20.3 | 21.1 | -0.8% |
| Other Income, net of finance cost(1) | 3,741 | 3,184 | 17.5% |
| Profit before income taxes | 39,995 | 37,608 | 6.3% |
| Income tax expense(1) | 10,521 | 10,858 | -3.1% |
| Net Profit (after non-controlling interests) | 29,440 | 26,713 | 10.2% |
|
Basic EPS () |
71.58 | 64.50 | 11.0% |
|
Diluted EPS () |
71.46 | 64.34 | 11.1% |
|
Dividend Per Share () |
48.00 | 43.00 | 11.6% |
| (1) | Includes interest income
(pre-tax) of 381
crore and 327
crore for FY’26 and FY’25 respectively, and reversal of tax provisions amounting
to 774 crore
and 101 crore
for FY’26 and FY’25 respectively. This is on account of orders received under
sections 250 and 254 of the Income Tax Act, 1961 for certain assessment years. |
Reconciliation of Reported IFRS financial measures to Adjusted non-IFRS financial measures for year ended,
In
crore
| Particulars | Mar 31, 2026 | Mar 31, 2025 | ||
|
Operating Profit |
Operating Margin (%) |
Operating Profit |
Operating Margin (%) |
|
| Reported IFRS | 36,254 | 20.3 | 34,424 | 21.1 |
| Adjustments(1) | 1,289 | 0.7 | – | – |
| Adjusted non-IFRS | 37,543 | 21.0 | 34,424 | 21.1 |
| (1) | The adjusted non-IFRS
measures excludes the effect of, the provisions of The Labour Codes notified by The Government
of India on November 21, 2025 which resulted in an increase in gratuity liability (arising
out of past service cost relating to plan amendment) and leave liability by 1,289
crore, which is recognized in the Consolidated Statement of Comprehensive Income. This also
resulted in a lower tax of 318
crore in FY’26. |
Note on Adjusted Non-IFRS performance measures:
We are using non-IFRS financial performance measures to supplement the financial information reported on an IFRS basis. These non-IFRS financial measures should not be considered in isolation or as a substitute for the relevant IFRS measures and should be read in conjunction with information presented on a reported IFRS basis. We believe these adjustments are necessary to reflect the Company's core performance across periods.