Expenses by Nature

12 Months Ended

Mar. 31, 2023

Expenses by nature [abstract]

Expenses by Nature

2.13 Expenses by nature

	(Dollars in millions)
	Year ended March 31,
	2023		2022		2021
Employee benefit costs		9,729		8,585		7,493
Depreciation and amortization charges (Refer to Notes 2.7, 2.8 and 2.9)		524		466		441
Travelling costs		190		110		75
Cost of technical sub-contractors		1,751		1,690		957
Cost of software packages for own use		240		190		165
Third party items bought for service delivery to clients		1,110		721		406
Consultancy and professional charges		210		253		171
Communication costs		89		82		86
Repairs and maintenance		169		163		190
Rates and Taxes		37		35		35
Provision for post-sales client support		15		10		5
Power and fuel		22		18		19
Commission to non-whole time directors		2		2		1
Branding and marketing expenses		112		74		48
Impairment loss recognized / (reversed) under expected credit loss model		35		23		25
Insurance charges		22		22		18
Contribution towards Corporate Social Responsibility		58		57		59
Short-term leases (Refer to Note 2.8)		12		8		11
Others		60		47		31
Total cost of sales, selling and marketing expenses and administrative expenses		14,387		12,556		10,236

Operating profit

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