Integrated Filing — IndAS



General information about company
Scrip Code 507685
NSE Symbol WIPRO
MSEI Symbol NOTLISTED
ISIN INE075A01022
Name of company Wipro Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 17-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 08-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 17-Jul-2025   08:45:00
End date and time of board meeting 17-Jul-2025   15:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 221346000000
Other income 10665000000
Total income 232011000000
2 Expenses
(a) Cost of materials consumed 0
(b) Purchases of stock-in-trade 545000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 121000000
(d) Employee benefit expense 134275000000
(e) Finance costs 3608000000
(f) Depreciation, depletion and amortisation expense 6855000000
(f) Other Expenses
1 Sub contracting and technical fees 25578000000 25578000000
2 Facility expenses 4198000000 4198000000
3 Travel 3788000000 3788000000
4 Communication 797000000 797000000
5 Legal and professional charges 1889000000 1889000000
6 Software license expense for internal use 4961000000 4961000000
7 Marketing and brand building 883000000 883000000
8 Lifetime expected credit loss 502000000 502000000
9 Other expenses 1478000000 1478000000
Total other expenses 44074000000
Total expenses 189478000000
3 Total profit before exceptional items and tax 42533000000
4 Exceptional items 0
5 Total profit before tax 42533000000
6 Tax expense
7 Current tax 10051000000
8 Deferred tax -833000000
9 Total tax expenses 9218000000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 33315000000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 50000000
16 Total profit (loss) for period 33365000000
17 Other comprehensive income net of taxes 6819000000
18 Total Comprehensive Income for the period 40184000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 33304000000
Total profit or loss, attributable to non-controlling interests 61000000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 40120000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 64000000
21 Details of equity share capital
Paid-up equity share capital 20965000000
Face value of equity share capital 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.18
Diluted earnings (loss) per share from continuing operations 3.17
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.18
Diluted earnings (loss) per share from continuing and discontinued operations 3.17
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes for Financial Results n n1 Profit before Tax excludes Share of net profit or loss of associate and joint venture accounted for using equity method n2 Other income includes Gain or loss on sale of property plant and equipment net



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Americas 1 73097000000 73097000000
2 Americas 2 67070000000 67070000000
3 Europe 56817000000 56817000000
4 APMEA 23816000000 23816000000
5 Unallocated 0 0
6 IT Products 728000000 728000000
7 Reconciling Items 0 0
Total Segment Revenue 221528000000
Less: Inter segment revenue 0 0
Revenue from operations 221528000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Americas 1 14994000000 14994000000
2 Americas 2 13385000000 13385000000
3 Europe 6026000000 6026000000
4 APMEA 2979000000 2979000000
5 Unallocated 750000000 750000000
6 IT Products 20000000 20000000
7 Reconciling Items -2430000000 -2430000000
Total Profit before tax 35724000000
i. Finance cost 3608000000 3608000000
ii. Other Unallocable Expenditure net off Unallocable income -10467000000 -10467000000
Profit before tax 42583000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Americas 1 0 0
2 Americas 2 0 0
3 Europe 0 0
4 APMEA 0 0
5 Unallocated 0 0
6 IT Products 0 0
7 Reconciling Items 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 Americas 1 0 0
2 Americas 2 0 0
3 Europe 0 0
4 APMEA 0 0
5 Unallocated 0 0
6 IT Products 0 0
7 Reconciling Items 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1 Other Unallocable expenditure net of unallocable income includes Share of net profit or loss of associate and joint venture accounted for using equity method and Finance and other income n2 Assets and liabilities used in the Company business are not identified to any of the operating segments as these are used interchangeably between segments nManagement believes that it is currently not practicable to provide segment disclosures relating to total assets and liabilities since a meaningful segregation of the available data is onerous



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the defined benefit plans net -317000000 -317000000
2 Net change in fair value of investment in equity instruments measured at fair value through OCI -1000000 -1000000
Total Amount of items that will not be reclassified to profit and loss -318000000
2 Income tax relating to items that will not be reclassified to profit or loss -88000000
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation differences relating to foreign operations 6566000000 6566000000
2 Reclassification of foreign currency translation differences on liquidation of subsidiaries to statement of profit and loss 0 0
3 Net change in time value of option contracts designated as cash flow hedges -361000000 -361000000
4 Net change in intrinsic value of option contracts designated as cash flow hedges 225000000 225000000
5 Net change in fair value of forward contracts designated as cash flow hedges -4000000 -4000000
6 Net change in fair value of investment in debt instruments measured at fair value through OCI 700000000 700000000
Total Amount of items that will be reclassified to profit and loss 7126000000
4 Income tax relating to items that will be reclassified to profit or loss 77000000
5 Total Other comprehensive income 6819000000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 Deloitte Haskins and Sells LLP Yes 31-Jul-2027