Virtusa Investor Presentation — December 2017

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Earnings Presentation

Q U A R T E R E N D E D 3 1 S T D E C E M B E R , 2 0 1 72Forward Looking Statements

Forward -looking statements

This presentation contains forward -looking statements which are made pursuant to the safe harbor provisions of the Private Secur ities Litigation Reform Act of 1995. This

presentation may make express or implied forward -looking statements relating to, among other things, Virtusa's expectations concerning management's forecast of financial

performance; the growth of our business and management's plans, objectives, and strategies; the ability of Virtusa's clients to realize benefits from the use of Virtusa's IT

services; Virtusa’s ability to assimilate and integrate the operations of acquired businesses, including the Polaris acquisition, and management' s plans, objectives, and strategies.

Existing and prospective investors are cautioned not to place undue reliance on these forward -looking statements, which speak on ly as of the date hereof. Virtusa undertakes no

obligation to update or revise the information contained in this presentation, whether as a result of new information, future events or circumstances or otherwise. For additional

disclosure regarding these and other risks faced by Virtusa, see the disclosure contained in our public filings with the Secu rities and Exchange Commission, including our Annual

Report on Form 10 -K for the fiscal year ending March 31, 2017 as filed with the Securities and Exchange Commission.

Use of Non -GAAP measures

This presentation includes certain non -GAAP financial measures as defined by Regulation G by the Securities and Exchange Commiss ion. These non -GAAP financial measures are

not based on any comprehensive set of accounting rules or principles and should not be considered a substitute for, or superi or to, financial measures calculated in accordance

with GAAP , and may be different from non -GAAP measures used by other companies. In addition, these non -GAAP measures should be r ead in conjunction with Virtusa’s

financial statements prepared in accordance with GAAP . This presentation includes non -GAAP consolidated statement of income mea sures including non -GAAP selling, general

and administrative expense as a percentage of reported revenue (selling, general and administrative expenses, as reported on Virtusa’s consolidated statements of income (loss)

as a percentage of reported revenue, excluding stock -based compensation expense, acquisition -related charges and restructuring c harges); non -GAAP operating margin, non -

GAAP effective tax rate, non -GAAP minority interest and non -GAAP diluted earnings per share to provide further insights into the comparison of Virtusa’s operating results