HCL Technologies Ltd — Audit Report / Information 2024

Apr 26, 2024

April 26, 2024

The General Manager The Manager BSE Limited National Stock Exchange of India Limited Corporate Relationship Department Listing Department Phiroze Jeejeebhoy Towers Exchange Plaza Dalal Street 5th Floor, Plot No. C-1, Block-G Mumbai- 400 001 Bandra-Kurla Complex, Bandra(E) Mumbai-400 051

BSE Scrip Code: 532281

NSE Scrip Code: HCLTECH

– Sub.: Board meeting Audited Financial Results for the quarter and year ended March 31, 2024

Dear Sir,

1. The Board of Directors has today approved the Audited (Consolidated & Standalone) Financial results of the Company for the quarter and year ended March 31, 2024. The Financial Results under Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 along with declaration prescribed under these regulations are enclosed at Annexure- A.

2. The Auditor’s Reports on the aforesaid Consolidated & Standalone Financial results of the Company are enclosed at Annexure- B .

3. The Board of Directors has declared an Interim Dividend of Rs.18/- per equity share of Rs.2/- each of the Company for the Financial Year 2024-25.

The Record date of May 7, 2024 fixed for the payment of the aforesaid interim dividend has been confirmed by the Board of Directors. The payment date of the said interim dividend shall be May 15, 2024

The Board Meeting commenced at 10:00 AM (IST) on April 25, 2024 and was adjourned at 7:35 PM (IST). The adjourned meeting was reconvened on April 26, 2024 at 01.30 PM (IST) and concluded at 5.15 PM (IST). The aforesaid financial results and interim dividend were considered and approved by the Board of Directors on April 26, 2024.

Thanking you, For HCL Technologies Limited

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Manish Anand Company Secretary

Encl.: a/a

HCL Technologies Ltd. Technology Hub, Special Economic Zone Plot No. 3A, Sector 126, NOIDA– 201304, UP, India t: +91 120 4306000 f: +91 120 4680330

Corporate Identity Number: L74140DL1991PLC046369 Registered Office: 806 Siddharth, 96, Nehru Place, New Delhi -110009, India

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April 26, 2024

The General Manager The Manager BSE Limited National Stock Exchange of India Limited Corporate Relationship Department Listing Department Phiroze Jeejeebhoy Towers Exchange Plaza Dalal Street 5th Floor, Plot No. C-1, Block-G Mumbai- 400 001 Bandra-Kurla Complex, Bandra(E) Mumbai-400 051 BSE Scrip Code: 532281 NSE Scrip Code: HCLTECH

Sub: Declaration under Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015

Dear Sirs,

In compliance with the provisions of Regulation 33(3)(d) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended by the SEBI (Listing Obligations and Disclosure Requirements) (Amendment) Regulations, 2016, vide notification no. SEBI/LADNRO/GN/2016-17/001 dated May 25, 2016 and Circular No. Cir/CFD/CMD/56/2016 dated May 27, 2016, We, hereby declare that M/s. B S R & Co. LLP, Statutory auditors of the Company have issued the Audit Reports with unmodified opinions on the Audited (Standalone & Consolidated) Financial results of the Company for the quarter and year ended March 31, 2024.

For HCL Technologies Limited

ROSHNI NADAR Digitally signed by ROSHNI NADAR MALHOTRA MALHOTRA Date: 2024.04.26 16:16:02 +05'30' Roshni Nadar Malhotra Chairperson DIN: 02346621

VIJAYA KUMAR Digitally signed by VIJAYA KUMAR CHINNASWAM CHINNASWAMY Y Date: 2024.04.26 16:14:02 +05'30'

C. Vijayakumar Chief Executive Officer & Managing Director DIN: 09244485

PRATEEK Digitally signed by PRATEEK AGGARWAL AGGARWAL Date: 2024.04.26 16:12:05 +05'30'

Prateek Aggarwal Chief Financial Officer

GOUTAM Digitally signed by GOUTAM RUNGTA RUNGTA Date: 2024.04.26 16:17:02 +05'30'

Goutam Rungta Corporate Vice President - Finance

Place: Noida (U.P.), India Date: April 26, 2024

Building No. 10, 12th Floor, Tower-C DLF Cyber City, Phase - II Gurugram - 122 002, India Tel: +91 124 719 1000 Fax: +91 124 235 8613

Chartered Accountants

B S R & Co. LLP

’ Independent Auditors Report

To the Board of Directors of HCL Technologies Limited

Report on the audit of the Standalone Annual Financial Results

Opinion

We have audited the accompanying standalone annual financial results of HCL Technologies Limited (hereinafter referred to as the “Company”) for the year ended 31 March 2024, attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations").

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid standalone annual financial results:

• a. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and

• b. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards, and other accounting principles generally accepted in India, of the net profit and other comprehensive income and other financial information for the year ended 31 March 2024.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (“SAs”) specified under section 143(10) of the Companies Act, 2013 (“the Act”). Our responsibilities under those SAs are further described in the Auditor’s Responsibilities for the Audit of the Standalone Annual Financial Results section of our report. We are independent of the Company, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act, and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us, is sufficient and appropriate to provide a basis for our opinion on the standalone annual financial results.

Management’s and Board of Directors’ Responsibilities for the Standalone Annual Financial Results

These standalone annual financial results have been prepared on the basis of the standalone annual financial statements.

The Company’s Management and the Board of Directors are responsible for the preparation and presentation of these standalone annual financial results that give a true and fair view of the net profit/ loss and other comprehensive income and other financial information in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Act and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding of the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and

Registered Office:

B S R & Co. (a partnership firm with Registration No. BA61223) converted into B S R & Co. LLP (a Limited Liability Partnership with LLP Registration No. AAB-8181) with effect from October 14, 2013

14th Floor, Central B Wing and North C Wing, Nesco IT Park 4, Nesco Center, Western Express Highway, Goregaon (East), Mumbai - 400063

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HCL Technologies Limited

presentation of the standalone annual financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the standalone annual financial results, the Management and the Board of Directors are responsible for assessing the Company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors is responsible for overseeing the Company’s financial reporting process.

Auditor’s Responsibilities for the Audit of the Standalone Annual Financial Results

Our objectives are to obtain reasonable assurance about whether the standalone annual financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these standalone annual financial results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the standalone annual financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3) (i) of the Act, we are also responsible for expressing our opinion through a separate report on the complete set of financial statements on whether the company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures in the standalone annual financial results made by the Management and Board of Directors.

• Conclude on the appropriateness of the Management and Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the appropriateness of this assumption. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the standalone annual financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the standalone annual financial results, including the disclosures, and whether the standalone annual financial results represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

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Other Matter

• a. The standalone annual financial results include the results for the quarter ended 31 March 2024 being the balancing figure between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the current financial year which were subject to limited review by us.

For B S R & Co. LLP Chartered Accountants Firm’s Registration No.:101248W/W-100022

Rakesh Dewan

Partner

Gurugram 26 April 2024

Membership No.: 092212 UDIN:24092212BKFADS1518

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Building No. 10, 12th Floor, Tower-C DLF Cyber City, Phase - II Gurugram - 122 002, India Tel: +91 124 719 1000 Fax: +91 124 235 8613

Chartered Accountants

B S R & Co. LLP

’ Independent Auditors Report

To the Board of Directors of HCL Technologies Limited

Report on the audit of the Consolidated Annual Financial Results

Opinion

We have audited the accompanying consolidated annual financial results of HCL Technologies Limited (hereinafter referred to as the “Holding Company”) and its subsidiaries (Holding Company and its subsidiaries together referred to as “the Group”), for the year ended 31 March 2024, attached herewith, being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations").

In our opinion and to the best of our information and according to the explanations given to us, the aforesaid consolidated annual financial results:

• a. include the annual financial results of the entities mentioned in Annexure I to the aforesaid consolidated annual financial results:

• b. are presented in accordance with the requirements of Regulation 33 of the Listing Regulations in this regard; and

• c. give a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards, and other accounting principles generally accepted in India, of consolidated net profit and other comprehensive income and other financial information of the Group for the year ended 31 March 2024.

Basis for Opinion

We conducted our audit in accordance with the Standards on Auditing (“SAs”) specified under section 143(10) of the Companies Act, 2013 (“the Act”). Our responsibilities under those SAs are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Annual Financial Results section of our report. We are independent of the Group in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India together with the ethical requirements that are relevant to our audit of the financial statements under the provisions of the Act, and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us, is sufficient and appropriate to provide a basis for our opinion on the consolidated annual financial results.

Management’s and Board of Directors’ Responsibilities for the Consolidated Annual Financial Results

These consolidated annual financial results have been prepared on the basis of the consolidated annual financial statements.

The Holding Company’s Management and the Board of Directors are responsible for the preparation and presentation of these consolidated annual financial results that give a true and fair view of the consolidated net profit/ loss and other comprehensive income and other financial information of the Group in accordance with the recognition and measurement principles laid down in Indian Accounting Standards prescribed under Section 133 of the Act and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The respective Management and Board of Directors of the entities included in the Group are responsible for maintenance of adequate accounting

Registered Office:

B S R & Co. (a partnership firm with Registration No. BA61223) converted into B S R & Co. LLP (a Limited Liability Partnership with LLP Registration No. AAB-8181) with effect from October 14, 2013

14th Floor, Central B Wing and North C Wing, Nesco IT Park 4, Nesco Center, Western Express Highway, Goregaon (East), Mumbai - 400063

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HCL Technologies Limited

records in accordance with the provisions of the Act for safeguarding of the assets of each entity and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring accuracy and completeness of the accounting records, relevant to the preparation and presentation of the consolidated annual financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of the consolidated annual financial results by the Management and the Board of Directors of the Holding Company, as aforesaid.

In preparing the consolidated annual financial results, the respective Management and the Board of Directors of the entities included in the Group are responsible for assessing the ability of each entity to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate the entity or to cease operations, or has no realistic alternative but to do so.

The respective Board of Directors of the entities included in the Group is responsible for overseeing the financial reporting process of each entity.

Auditor’s Responsibilities for the Audit of the Consolidated Annual Financial Results

Our objectives are to obtain reasonable assurance about whether the consolidated annual financial results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these consolidated annual financial results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

• Identify and assess the risks of material misstatement of the consolidated annual financial results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under Section 143(3) (i) of the Act, we are also responsible for expressing our opinion through a separate report on the complete set of financial statements on whether the company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls.

• Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures in the consolidated annual financial results made by the Management and Board of Directors.

• Conclude on the appropriateness of the Management and Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the appropriateness of this assumption. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated annual financial results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern.

• Evaluate the overall presentation, structure and content of the consolidated annual financial results, including the disclosures, and whether the consolidated annual financial results represent the underlying transactions and events in a manner that achieves fair presentation.

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We communicate with those charged with governance of the Holding Company and such other entities included in the consolidated annual financial results of which we are the independent auditors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

We also performed procedures in accordance with the circular No CIR/CFD/CMD1/44/2019 issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable.

Other Matter

• a. The consolidated annual financial results include the results for the quarter ended 31 March 2024 being the balancing figure between the audited figures in respect of the full financial year and the published unaudited year to date figures up to the third quarter of the current financial year which were subject to limited review by us.

For B S R & Co. LLP

Chartered Accountants

Firm’s Registration No.:101248W/W-100022

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Rakesh Dewan

Partner

Gurugram 26 April 2024

Membership No.: 092212 UDIN:24092212BKFADT5945

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Annexure I

List of entities included in consolidated annual financial results.

Sr. No	Name of component	Relationship
1	HCL Technologies Limited	Holding Company
2	Actian Australia Pty. Limited	Subsidiary
3	Actian Corporation.	Subsidiary
4	Actian Europe Limited	Subsidiary
5	Actian France	Subsidiary
6	Actian Germany GmbH	Subsidiary
7	Actian International, Inc	Subsidiary
8	Actian Technology Private Limited	Subsidiary
9	Anzopan Investments Pty. Ltd	Subsidiary
10	Axon Group Ltd. (formerly Axon Group Plc.)	Subsidiary
11	Axon Solutions Limited	Subsidiary
12	Brilliant Data LLC	Subsidiary
13	Butler America Aerospace LLC	Subsidiary
14	C3i Europe Eood	Subsidiary
15	C3i Japan GK	Subsidiary
16	C3i Services &Technologies (Dalian) Co., Ltd	Subsidiary
17	C3I Support Services Pvt Ltd.	Subsidiary
18	Confinale (Deutschland) GmbH	Subsidiary
19	Confinale (UK) Limited	Subsidiary
20	Confinale AG	Subsidiary
21	Datawave (An HCL Technologies Company) Limited	Subsidiary
22	DWS (New Zealand) Ltd	Subsidiary
23	DWS (NSW) Pty Ltd	Subsidiary
24	DWS Product Solutions Pty Ltd	Subsidiary
25	DWS Pty Limited	Subsidiary
26	Filial Espanola De HCL Technologies S.L.	Subsidiary
27	Geometric Americas, Inc.	Subsidiary

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Sr. No	Name of component	Relationship
28	Geometric China Inc.	Subsidiary
29	Geometric Europe GmbH	Subsidiary
30	Graeme V Jones & Associates Pty Ltd	Subsidiary
31	H C L Technologies Lanka (Private) Limited	Subsidiary
32	HCL (Brazil) Tecnologia da Informação Ltda	Subsidiary
33	HCL (Ireland) Information Systems Ltd.	Subsidiary
34	HCL (New Zealand) Ltd.	Subsidiary
35	HCL America Inc.	Subsidiary
36	HCL America Solutions Inc.	Subsidiary
37	HCL Arabia LLC	Subsidiary
38	HCL Argentina S.A.	Subsidiary
39	HCL ASIA PACIFIC PTE. LTD. (Formerly Geometric Asia Pacific Pte. Limited )	Subsidiary
40	HCL Australia Services Pty. Ltd.	Subsidiary
41	HCL Axon Solutions (Shanghai) Co. Ltd.	Subsidiary
42	HCL Bermuda Ltd.	Subsidiary
43	HCL Canada Inc.	Subsidiary
44	HCL Comnet Systems & Services Ltd.	Subsidiary
45	HCL EAS Ltd.	Subsidiary
46	HCL Great Britain Ltd.	Subsidiary
47	HCL Guatemala, Sociedad Anónima	Subsidiary
48	HCL Hong Kong SAR Ltd.	Subsidiary
49	HCL Insurance BPO Services Limited (formerly Liberata Financial Services Ltd.)	Subsidiary
50	HCL Investments (UK) Ltd.	Subsidiary
51	HCL Istanbul Teknolojileri Limited	Subsidiary
52	HCL Japan Ltd.	Subsidiary
53	HCL Latin America Holding LLC	Subsidiary
54	HCL Lending Solutions, LLC	Subsidiary
55	HCL Muscat Technology LLC	Subsidiary

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Sr. No	Name of component	Relationship
56	HCL Poland sp. z o.o	Subsidiary
57	HCL Singapore Pte. Ltd.	Subsidiary
58	HCL Software Products Limited	Subsidiary
59	HCL Technologies (PTY) Ltd.	Subsidiary
60	HCL Technologies (Shanghai) Limited	Subsidiary
61	HCL Technologies (Taiwan) Limited	Subsidiary
62	HCL Technologies (Thailand) Limited	Subsidiary
63	HCL Technologies Angola (SU), LDA.	Subsidiary
64	HCL Technologies Austria GmbH	Subsidiary
65	HCL Technologies Azerbaijan Limited Liability	Subsidiary
66	HCL Technologies B.V.	Subsidiary
67	HCL Technologies Bahrain W.L.L	Subsidiary
68	HCL Technologies (Beijing) Co. Ltd.	Subsidiary
69	HCL Technologies Belgium BV	Subsidiary
70	HCL Technologies Bulgaria EooD	Subsidiary
71	HCL Technologies Chile SPA	Subsidiary
72	HCL Technologies Columbia S.A.S.	Subsidiary
73	HCL Technologies Corporate Services Limited	Subsidiary
74	HCL TECHNOLOGIES COSTA RICA SOCIEDAD DE RESPONSABILIDAD LIMITADA	Subsidiary
75	HCL Technologies Czech Republic S.R.O.	Subsidiary
76	HCL Technologies Denmark Aps	Subsidiary
77	HCL Technologies Egypt Ltd.	Subsidiary
78	HCL Technologies Estonia OU	Subsidiary
79	HCL Technologies Finland Oy	Subsidiary
80	HCL Technologies France	Subsidiary
81	HCL Technologies gbs GmbH	Subsidiary
82	HCL Technologies Germany GmbH	Subsidiary
83	HCL Technologies Greece Single Member P.C.	Subsidiary

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Sr. No	Name of component	Relationship
84	HCL Technologies Italy S.P.A.	Subsidiary
85	HCL Technologies Jigani Limited	Subsidiary
86	HCL Technologies Lithuania UAB	Subsidiary
87	HCL Technologies Luxembourg SARL	Subsidiary
88	HCL Technologies Malaysia Sdn Bhd	Subsidiary
89	HCL Technologies Mexico S.De.R.L.De.C.V	Subsidiary
90	HCL Technologies Middle East FZ-LLC	Subsidiary
91	HCL Technologies Morocco Ltd.	Subsidiary
92	HCL Technologies Norway AS	Subsidiary
93	HCL Technologies Philippines, Inc.	Subsidiary
94	HCL Technologies Romania s.r.l.	Subsidiary
95	HCL Technologies SAC	Subsidiary
96	HCL Technologies Slovakia s. r. o.	Subsidiary
97	HCL Technologies Solution Gmbh (formerly known as Axon Technologies Solutions GmbH)	Subsidiary
98	HCL Technologies South Africa (Proprietary) Limited	Subsidiary
99	HCL Technologies Starschema Kft	Subsidiary
100	HCL Technologies Sweden AB	Subsidiary
101	HCL Technologies Trinidad and Tobago Limited	Subsidiary
102	HCL Technologies UK Ltd.	Subsidiary
103	HCL Technologies Vietnam Company Limited	Subsidiary
104	HCL Technologies S.A.	Subsidiary
105	HCL Training & Staffing Services Private Limited	Subsidiary
106	HCL Vietnam Company Limited (Erstwhile "HCL TECHNOLOGIES (VIETNAM) COMPANY LIMITED")	Subsidiary
107	Phoenix IT & T Consulting Pty Ltd	Subsidiary
108	Projects Assured Pty Ltd	Subsidiary
109	PT HCL Technologies Indonesia	Subsidiary
110	Quest Informatics Private Limited	Subsidiary

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Sr. No	Name of component	Relationship
111	Sankalp Semiconductor GmbH	Subsidiary
112	Sankalp Semiconductor Inc.	Subsidiary
113	Sankalp Semiconductor Private Limited	Subsidiary
114	Sankalp Semiconductor Sdn Bhd. (Dissolved w.e.f. October 3, 2023)	Subsidiary
115	Sankguj Semiconductor Private Limited	Subsidiary
116	SDM Sales Pty Ltd	Subsidiary
117	Starschema Inc.	Subsidiary
118	State Street HCL Holdings (UK) Ltd.	Subsidiary
119	State Street HCL Services (Philippines) Inc	Subsidiary
120	StateStreet HCL Services (India) Pvt. Limited	Subsidiary
121	Strategic Data Management Pty Ltd	Subsidiary
122	Symplicit Pty Ltd	Subsidiary
123	Telerx Marketing Inc	Subsidiary
124	Versant GmbH	Subsidiary
125	Versant India Private Limited	Subsidiary
126	Wallis Nominees (Computing) Pty Ltd	Subsidiary
127	HCL Technologies Stock Options Trust	Controlled Trust
128	ASAP Holding GmbH	Subsidiary
129	ASAP Engineering GmbH, Weissach	Subsidiary
130	ASAP Engineering GmbH, Gaimersheim	Subsidiary
131	ASAP Engineering GmbH, Rüsselsheim	Subsidiary
132	ASAP Electronics GmbH, Gaimersheim	Subsidiary
133	ASAP Engineering GmbH, Weyhausen	Subsidiary
134	ASAP Engineering GmbH, Friedrichshafen	Subsidiary
135	ASAP Quality Consulting GmbH, Gaimersheim	Subsidiary
136	FIDUS Personal GmbH	Subsidiary
137	Sigl Bordnetz Design GmbH	Subsidiary
138	Dicturus Grundstücksverwaltungsgesellschaft mbH & Co.	Subsidiary

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Sr. No	Name of component	Relationship
	Vermietungs KG,

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