Tata Consultancy Services Limited (TCS) has announced the incorporation of a new wholly owned subsidiary named '3-101-951221 SOCIEDAD ANONIMA' in Costa Rica. The incorporation took place on December 15, 2025. This new entity is a step-down subsidiary of TCS, with its direct holding company being TCS Iberoamerica S.A., which itself is a wholly owned subsidiary of TCS. The subsidiary will operate within the Information Technology and Information Technology enabled Services sector. The primary objective for establishing this subsidiary in Costa Rica is to leverage the country's position as a strong hub for North American clients, benefiting from its talent pool and stable business environment. This strategic move aims to expand TCS's operational presence in the region. The initial capital subscription for the subsidiary was made in cash, amounting to 10,000 colones, representing 100% shareholding by the listed entity. The company received this intimation from TCS Iberoamerica S.A. on December 18, 2025.