Infosys has released the reports from its auditors regarding the financial statements for Q3 (October-December) and the nine months ending December 31, 2025. The reports, filed with stock exchanges, include auditor opinions on the consolidated and standalone financial results, ensuring transparency and compliance. The information is also available on the company website.
Auditor’s Report Overview
Infosys has announced the submission of auditor’s reports on the financial results for the quarter and nine months ending December 31, 2025. These reports, which include Unique Document Identification Numbers, are now accessible to stakeholders. This announcement follows a Board Meeting held on January 14, 2026, during which the financial statements were reviewed and approved.
Key Subsidiaries
The auditor’s report encompasses the financial results of numerous Infosys subsidiaries. These include:
- Infosys Technologies (China) Co. Limited
- Infosys Technologies S. de R. L. de C. V.
- Infosys Technologies (Sweden) AB
- Infosys Nova Holdings LLC.
- EdgeVerve Systems Limited
- Infosys Austria GmbH
- Infosys Arabia Limited (under liquidation)
- Infosys Consulting Ltda.
- Infosys Americas Inc. (liquidated effective July 14, 2023)
- Infosys BPM Limited
And many more.
Auditor’s Opinion: Consolidated Results
The auditors, Deloitte Haskins & Sells LLP, have issued an opinion stating that the consolidated financial results:
- Include the financial results of the subsidiaries.
- Are presented in accordance with regulatory requirements.
- Give a true and fair view of the consolidated net profit and other comprehensive income.
Auditor’s Responsibilities
Deloitte Haskins & Sells LLP outlined their responsibilities including:
- Identifying and assessing risks of material misstatement.
- Obtaining understanding of internal control relevant to the audit.
- Evaluating the appropriateness of accounting policies used.
- Evaluating the appropriateness of disclosures.
Going Concern Evaluation
As part of the audit, the auditors considered whether any material uncertainty existed regarding the Group’s ability to continue as a going concern. This assessment is based on audit evidence obtained up to the date of the auditor’s report.
Source: BSE
