UPL has reduced its employee costs by around 15 per cent year on year in the second quarter of FY27, partly through shifting jobs from higher-cost geographies to its Global Business Services (GBS) centres in Pune and Mauritius.Speaking during the company's Q2 FY27 earnings call, Bikash Prasad, Group Chief Financial Officer, said UPL had spent the past two years transferring a significant volume of work to its GBS network.