Inferra AI / Company / CTSH / Slides

Cognizant — non-GAAP reconciliations PDF format Download (opens in new window) (company IR deck)

Cognizant (CTSH) · 4 slides · Filed Oct 30, 2026

Every slide of this earnings presentation, with the text as published. Open the original deck ↗ · All CTSH deck slides

Slide 1 — 5DYL.XPDU6_&KLHI([HFXWLYH2IILFHU Û

,DPGHHSO\JUDWHIXOWRRXURYHUHPSOR\H  D GHILQLQJ \HDU IRU &RJQL]DQW LQ ZKLFK ZVWUDWHJ\LQPRWLRQDQGUHWXUQHGWRWKHxZLRIWKHWDUJHWZHVHWDWRXU,QYHVWRU’D\:HVWUHQJWKHQHGRXUSDUWQHUVKLSHFRV\VWHPDQG WRKHOSFOLHQWVVFDOH$,DFURVVWKHHQWHUSU XVVLJQODUJHGHDOVLQZLWKODUJHGHDO7 :HDUHFRQILGHQWWKDWWKHIRXQGDWLRQZHEXL SRVLWLRQVXVZHOOWRFDUU\WKLVPRPHQWXPLQ )< 5DYL.XPDU6_&KLHI([HFXWLYH2IILFHU Û 5HYHQXH ELOOLRQ 5HSRUWHG ˇ  &RQVWDQW&XUUHQF\<R<  ˇ  *$$32SHUDWLQJ0DUJLQ_  *$$3(36_     5HVWRI:RUOG  5HYHQXHE\*HRJUDSK\ ,QELOOLRQV 5HSRUWHG<R<_ &RQVWDQW&XUUHQF\<R< &DVK)ORZ &DVK)ORZ )URP2SHUDWLRQV 0 )UHH &DVK)ORZ 0 &DSLWDO5HWXUQ ’LYLGHQGV 0 6KDUH5HSXUFKDV 0 VKDUH 5HYHQXHE\6HJPHQW ,QELOOLRQV 5HSRUWHG<R<_ &RQVWDQW&XUUHQF\<R< (XURSH 1RUWK$PHULFD       3URGXFWV 5HVRXUFHV  +HDOWK6FLHQFHV )LQDQFLDO6HUYLFHV &RPPXQLFDWLRQV 0HGLD 7HFKQRORJ\             )RU QRQ*$$3 ILQDQFLDO UHFRQFLOLDWLRQV UHIHU WR &RJQL]DQW V  IRXUWK TXDUWHU  HDUQLQJV UHOHDVH LVVXHG RQ )HEUXDU\b    ZKLFK DFFRPSDQLHV WKLV SUHVHQWDWLRQ D LQYHVWRUVFRJQL]DQWFRP ,QUHYHQXHIURPRXUDFTXLVLWLRQRI%HOFDQFRQWULEXWHGDSSUR[LPDWHO\SHUFHQWDJHSRLQWVWR\HDURYHU\HDUUH3URGXFWV 5HVRXUFHVVHJPHQWSULPDULO\LQ1RUWK$PHULFD *$$3’LOXWHG(36UHIOHFWVWKHLPSDFWIURPDRQHWLPHQRQFDVKLQFRPHWD[H[SHQVH ˇ ˇ ˇ ˇ ˇ ˇ ˇ ˇ ˇ ˇ ˇ ˇ ˇ ˇ $GMXVWHG’LOXWHG(3  &RPSDQ\5HFRJQLWLRQ 5H$GMXVWHG2SHUDWLQJ0DUJLQ_  ([KLELW)< )< 5HDGWKH{1HZZRUNQZRUOG| UHSRUWKHUH (DUQHG*XLQQHVV:RUOG5 ODUJHVWRQOLQHJHQHUDW 1DPHGWR)RUWXQHyVOLV0RVW,QQRYDWLYH&RPSDQ FRQVHFXWLYH\HDU 1DPHGWR7,0(:RUOGyV%H&RPSDQLHVOLVW 1DPHGRQHRI$PHULFDyV* :RUNSODFHV RI QHWLQFRPH RI QHWLQFRPH

Open the original at slide 1 ↗

Slide 2 — -DWLQ’DODO_&KLHI)LQDQFLDO2IILFHU Û

*$$3DQG$GMXVWHG2SHUDWLQJ0DUJLQ_  *$$3(36_  $GMXVWHG’LOXWHG(36  ,Q  ZH RXWSHUIRUPHG WKH KLJK HQG RI RXUFRPELQLQJ WRSWLHU UHYHQXH JURZWK ZLWK  ED DGMXVWHG RSHUDWLQJ PDUJLQ DQG  DGMXVWRSHUDWLRQDO ULJRU DOORZHG XV WR PDLQWDLQ FRQYHUVLRQ RI PRUH WKDQ  RI QHW LQFRPH DQVKDUHKROGHUV 2XU LQLWLDO  JXLGDQFH UHIOH EDFNHG E\ RXU FRPPLWPHQW WR DGYDQFLQJ RXU V DLPHGDWDFFHOHUDWLQJRXU$,OHGJURZWKVWUD4 -DWLQ’DODO_&KLHI)LQDQFLDO2IILFHU Û 5HYHQXH ELOOLRQ 5HSRUWHG ˇ  &RQVWDQW&XUUHQF\<R< ˇ  5HVWRI:RUOG  5HYHQXHE\*HRJUDSK\ ,QELOOLRQV 5HSRUWHG<R<_ &RQVWDQW&XUUHQF\<R< 4 &DVK)ORZ &DVK)ORZ )URP2SHUDWLRQV 0 )UHH &DVK)ORZ  04 &DSLWDO5HWXUQ ’LYLGHQGV 0 6KDUH5HSXUFKDV 0 VKDUH 5HYHQXHE\6HJPHQW ,QELOOLRQV 5HSRUWHG<R<_ &RQVWDQW&XUUHQF\<R< (XURSH 1RUWK$PHULFD   3URGXFWV 5HVRXUFHV  +HDOWK6FLHQFHV )LQDQFLDO6HUYLFHV &RPPXQLFDWLRQV 0HGLD 7HFKQRORJ\             7RWDO(PSOR\HHV  Û  4R4  <R< 9ROXQWDU\$WWULWLRQ7HFK6HUYLFH 7UDLOLQJ0RQWK  ˇ ˇ ˇ ˇ ˇ ˇ ˇ ˇ ˇ ˇ ˇ (PSOR\HH0HWULFV ˇ ˇ ˇ )RU QRQ*$$3 ILQDQFLDO UHFRQFLOLDWLRQV UHIHU WR &RJQL]DQW V  IRXUWK TXDUWHU  HDUQLQJV UHOHDVH LVVXHG RQ )HEUXDU\b    ZKLFK DFFRPSDQLHV WKLV SUHVHQWDWLRQLQYHVWRUVFRJQL]DQWFRP ˇ $FTXLVLWLRQ$QQRXQF ([KLELW  ESV 4R4 $FTXLVLWLRQFRPSOHWHGHIIHF-DQXDU\

Open the original at slide 2 ↗

Slide 3 — $ERXW1RQ*$$3)LQDQFLDO0HDVXUHVDQG3HUIRUPDQFH0HWULFV

$ERXW1RQ*$$3)LQDQFLDO0HDVXUHVDQG3HUIRUPDQFH0HWULFV 1RQ*$$3)LQDQFLDO0HDVXUHV 7RVXSSOHPHQWRXUILQDQFLDOUHVXOWVSUHVHQWHGLQDFFRUGDQFHZIROORZLQJ PHDVXUHV GHILQHG E\ WKH 6HFXULWLHV DQG ([FKDQJH &RP $GMXVWHG2SHUDWLQJ0DUJLQ$GMXVWHG’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µ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

Open the original at slide 3 ↗

Slide 4 — &2*1,=$177(&+12/2*<62/87,216&25325$7,21

&2*1,=$177(&+12/2*<62/87,216&25325$7,21 5HFRQFLOLDWLRQVRI1RQ*$$3)LQDQFLDO0HDVXUHV 8QDXGLWHG 7KUHH0RQWKV(QGHG ’HFHPEHU RI 5HYHQXHV 7ZHOYH0RQWKV(QGHG ’HFHPEHU RI 5HYHQXHV *$$3LQFRPHIURPRSHUDWLRQVDQGRSHUDWLQJPDUJLQ      *DLQ RQVDOHRISURSHUW\DQGHTXLSPHQW   – –       $GMXVWHG,QFRPH)URP2SHUDWLRQVDQG$GMXVWHG2SHUDWLQJ 0DUJLQ      *$$3GLOXWHG(36     (IIHFWRI JDLQ RQVDOHRISURSHUW\DQGHTXLSPHQWSUHWD[  –    1RQRSHUDWLQJIRUHLJQFXUUHQF\H[FKDQJH JDLQV ORVVHV SUHWD[        7D[HIIHFWRIDERYHDGMXVWPHQWV      2QHWLPHLQFRPHWD[H[SHQVHUHODWHGWRWKHHQDFWPHQWRI WKH2%%%$   –   $GMXVWHG’LOXWHG(36     1RWHV  ’XULQJWKHWKUHHPRQWKVHQGHG0DUFKZHUHDOL]HGDJDLQRI ZKLFKZDVUHSRUWHGLQ *DLQ RQVDOHRISURSHUW\DQGHTXLSPHQWRQ  1RQRSHUDWLQJIRUHLJQFXUUHQF\H[FKDQJHJDLQVDQGORVVHVLQFOXVLFRQWUDFWVQRWGHVLJQDWHGDVKHGJLQJLQVWUXPHQWVIRUDFFRXQWLQ ORVVHV  QHW LQ RXU XQDXGLWHG FRQVROLGDWHG VWDWHPHQWV RI RSH ORVVHVDUHVXEMHFWWRKLJKYDULDELOLW\DQGORZYLVLELOLW\DQGW XQUHDVRQDEOHHIIRUWV  3UHVHQWHGEHORZLVWKHWD[LPSDFWRIRXUQRQ*$$3DGMXVWPHQWVWR LQPLOOLRQV 7KUHH0RQWKV(QGHG ’HFHPEHU 7ZHOYH0RQWKV(QGHG ’HFHPEHU 1RQ*$$3LQFRPHWD[EHQHILW H[SHQVH UHODWHGWR *DLQRQVDOHRISURSHUW\DQGHTXLSPHQW  –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

Open the original at slide 4 ↗