Expenses by Nature

12 Months Ended

Mar. 31, 2024

Expenses by nature [abstract]

Expenses by Nature

2.13 Expenses by nature


		(Dollars in millions)
		Year ended March 31,
		2024				2023				2022
Employee benefit costs			9,981				9,729				8,585
Depreciation and amortization charges (Refer to Notes 2.7, 2.8 and 2.9)			565				524				466
Travelling costs			213				190				110
Cost of technical sub-contractors			1,477				1,751				1,690
Cost of software packages for own use			259				240				190
Third party items bought for service delivery to clients			1,372				1,110				721
Consultancy and professional charges			210				210				253
Communication costs			81				89				82
Repairs and maintenance			175				169				163
Rates and Taxes			39				37				35
Provision for post-sales client support			9				15				10
Power and fuel			24				22				18
Commission to non-whole time directors			2				2				2
Branding and marketing expenses			122				112				74
Impairment loss recognized / (reversed) under expected credit loss model			15				35				23
Insurance charges			25				22				22
Contribution towards Corporate Social Responsibility			64				58				57
Others			95				72				55
Total cost of sales, selling and marketing expenses and administrative expenses			14,728				14,387				12,556

Operating profit

Operating profit for the Group is computed considering the revenues, net of cost of sales, selling and marketing expenses and administrative expenses.