US Commercial is sinking. More LRs coming. On the Sales side, there will be ODs and RMs impacted due to consolidation of Operations and Regions coming in 2H and FY26.
For the Engineering side, Phase 1 of SE Pooling starts in 2H as they want to reduce cost of SEs. This pooling will expand in FY26. This will result in LRs for a few SSEMs and SEMs. For way too long, SSEMs and SEMs wanted to make SEs mini-AMs and that has lessened the value of the SE.