Cleaning a quarter: TCS, Q2 FY27

TCS's consolidated integrated filing for the quarter ended 30 Sep 2026 gives, in ₹ crore, for Q2 (Jul–Sep) and H1 (Apr–Sep): revenue 73,188 and 1,45,463; total expenses including finance cost 55,887 and 1,11,118; finance cost 252 and 525; profit before exceptional items and tax 18,638 and 37,250; exceptional items 0 and −668; profit before tax 18,638 and 36,582; tax 4,704 and 9,228; profit attributable to owners 13,884 and 27,233. (a) Derive Q1 revenue, Q1 profit before exceptional items and tax, and Q1 profit attributable to owners. (b) Compute QoQ growth in revenue, in profit attributable to owners, and in profit before exceptional items and tax. (c) Compute the EBIT margin (revenue minus expenses excluding finance cost, over revenue) in each quarter. (d) Assume the Q1 exceptional charge was deductible at Q1's effective tax rate and fully attributable to owners. Compute Q1 profit attributable to owners excluding it, and the adjusted QoQ growth. Which of the growth figures in (b) and (d) should a headline report, and why?