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Tata Consultancy Services Ltd Q2 FY24 Earnings Conference Call Insights

Key highlights from Tata Consultancy Services Ltd (TCS) Q2 FY24 Earnings Concall

  • Financial Performance
    • TCS reported a 7.9% YoY growth in revenue in rupee terms, 2.8% growth in constant currency terms, and 4.8% growth in dollar terms.
    • Operating margin was 24.3%, up 110 bps sequentially due to higher utilization and productivity.
    • Net margin was 19%, and the effective tax rate remained at 25.8%.
  • Workforce and Talent Development
    • TCS’s workforce at the end of the quarter was 608,985.
    • LTM attrition in IT services was at 14.9%, down 2.9% sequentially.
    • Reduced headcount this quarter due to lower attrition and recalibration of hiring.
  • Strong Order Book Momentum
    • TCV of deals signed in Q2 was $11.2 billion, second-highest ever.
    • BFSI and consumer business TCV continued to be robust at $3 billion and $1.4 billion respectively.
    • North America TCV was $4.5 billion.
    • Two mega deals signed – BSNL and JLR, each roughly $1 billion TCV.
    • BSNL payments tied to project milestones, with substantial revenue expected over 12-18 months.
  • Segments And Products/Platforms Update
    • Energy resources and utilities was the fastest growing vertical at 14.8% growth.
    • Banking, financial services, and insurance reported a slight decline of -0.5%.
    • Growth led by UK at 10.7% while caution visible in North America and Europe.
    • Products/platforms like ignio, Quartz, TCS BaNCS had several new deal wins and go-lives.
    • Mastercraft and Jail won 34 new clients in Q2.
  • Operating Model Transformation
    • TCS Cognix is driving strong growth in operating model transformation deals, leveraging AI and ML technologies, including generative AI.
    • Q2 saw six large operating model transformation deals with TCS Cognix as a core component.
  • Generative AI Adoption
    • TCS is investing in generative AI capabilities and training 100,000 employees; it is launching an AI playground for hands-on experimentation.
    • Demand for AI services neutral for now, though expected to grow.
    • Cloud migrations remain a focus area.
  • Impact of Revenue Deceleration and Reprioritization
    • While TCS continues to win new deals, there’s a focus on conserving cash and optimizing existing spend due to market uncertainty.
    • Projects may get reprioritized, and long-running projects may end, leading to revenue deceleration.
  • Margin Performance And Outlook
    • TCS expanded margins by 110 bps sequentially in Q2 despite revenue headwinds.
    • The focus is on utilizing existing levers like productivity, utilization, and subcontractor expenses to continue margin improvement.
    • Margins expected to continue improving gradually despite PSU deals having lower margins.
    • Growth recovery will provide further margin leverage.
    • Furloughs are planned to be normal like every year.
  • Retail Segment Performance
    • The retail segment has been weak for multiple quarters, including essentials, traditionally a strong sector.
    • Growth depends on consumer spending picking up, and conversations with clients are focused on growth indicators.
  • Impact of New Order Wins on Inflow
    • The inflow from new order wins is expected to improve in the second half compared to the first half.
    • No significant change in Average TCV (ATV) of deals compared to before.
    • While there are project completions, no significant material completions are anticipated in 2H.

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