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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 16-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 06-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 16-10-2025   09:15:00
End date and time of board meeting 16-10-2025   15:35:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 22,69,730.00 44,83,190.00
Other income 94,770.00 2,01,420.00
Total income 23,64,500.00 46,84,610.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 10,560.00 16,010.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (1,720.00) (510.00)
(d) Employee benefit expense 13,61,630.00 27,04,380.00
(e) Finance costs 36,120.00 72,200.00
(f) Depreciation, depletion and amortisation expense 69,170.00 1,37,720.00
(f) Other Expenses
1 Sub-contracting and technical fees 2,64,980.00 5,20,760.00
2 Facility expenses 35,190.00 77,170.00
3 Travel 33,380.00 71,260.00
4 Communication 8,910.00 16,880.00
5 Legal and professional charges 28,130.00 47,020.00
6 Software license expense for internal use 52,530.00 1,02,140.00
7 Marketing and brand building 9,000.00 17,830.00
8 Lifetime expected credit loss write back 15,070.00 20,090.00
9 Other expenses 14,830.00 29,610.00
Total other expenses 4,62,020.00 9,02,760.00
Total expenses 19,37,780.00 38,32,560.00
3 Total profit before exceptional items and tax 4,26,720.00 8,52,050.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,26,720.00 8,52,050.00
6 Tax expense
7 Current tax 1,13,340.00 2,13,850.00
8 Deferred tax (11,340.00) (19,670.00)
9 Total tax expenses 1,02,000.00 1,94,180.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 3,24,720.00 6,57,870.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 1,520.00 2,020.00
16 Total profit (loss) for period 3,26,240.00 6,59,890.00
17 Other comprehensive income net of taxes 1,03,400.00 1,71,590.00
18 Total Comprehensive Income for the period 4,29,640.00 8,31,480.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,24,620.00 6,57,660.00
Total profit or loss, attributable to non-controlling interests 1,620.00 2,230.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4,27,300.00 8,28,500.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 2,340.00 2,980.00
21 Details of equity share capital
Paid-up equity share capital 2,09,680.00 2,09,680.00
Face value of equity share capital 2 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 3.1 6.28
Diluted earnings (loss) per share from continuing operations 3.09 6.26
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.1 6.28
Diluted earnings (loss) per share from continuing and discontinued operations 3.09 6.26
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 1 Profit before Tax excludes Share of net profit loss of associate and joint venture accounted for using equity method 2 Other income includes Gain loss on sale of property plant and equipment net Notes for Cash Flow Net cash flows from used in operating activities 1 Profit before Tax excludes Share of net profit loss of associate and joint venture accounted for using equity method 2 Adjustments for Finance cost include Finance and other income net of finance costs 3 Adjustments for decrease increase in trade receivables current includes decrease increase for both Current and Noncurrent trade receivables 4 Adjustments for decrease increase in other current assets includes decrease increase in both Current and Noncurrent Other Financials Assets and Other Assets 5 Adjustments for other financial assets current and non current includes decrease increase in Unbilled receivables and contract assets 6 Adjustments for increase decrease in trade payables current includes increase decrease in Current and Noncurrent Trade payables Other Financial Liabilities Other Liabilities and Provisions 7 Adjustments for increase decrease in other current liabilities includes increase decrease in Contract Liabilities 8 Adjustments for unrealised foreign exchange losses gains Includes Unrealised exchange gain loss net 9 Other adjustments for which cash effects are investing or financing cash flow includes Gain loss on sale of property plant and equipment net 10 Other adjustments for non cash items includes Change in fair value of contingent consideration and Lifetime expected credit loss Net cash flows from used in investing activities 11 Other inflows outflows of cash includes Repayment of security deposit for property plant and equipment 12 Cash flows used in obtaining control of subsidiaries or other businesses includes Payment for business acquisitions including deposits and escrow net of cash acquired



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 10,41,270.00
Capital work-in-progress 26,760.00
Investment property 0.00
Goodwill 33,45,640.00
Other intangible assets 2,51,080.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 15,860.00
Non-current financial assets
Non-current investments 4,28,310.00
Trade receivables, non-current 6,380.00
Loans, non-current 0.00
Other non-current financial assets 48,210.00
Total non-current financial assets 4,82,900.00
Deferred tax assets (net) 36,920.00
Other non-current assets 1,64,430.00
Total non-current assets 53,64,860.00
2 Current assets
Inventories 7,400.00
Current financial asset
Current investments 38,05,820.00
Trade receivables, current 11,86,260.00
Cash and cash equivalents 13,08,370.00
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets 8,34,110.00
Total current financial assets 71,34,560.00
Current tax assets (net) 86,170.00
Other current assets 4,65,230.00
Total current assets 76,93,360.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 1,30,58,220.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,09,680.00
Other equity 83,48,930.00
Total equity attributable to owners of parent 85,58,610.00
Non controlling interest 19,060.00
Total equity 85,77,670.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 0.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 3,06,260.00
Total non-current financial liabilities 3,06,260.00
Provisions, non-current 50,680.00
Deferred tax liabilities (net) 1,51,890.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 5,62,010.00
Total non-current liabilities 10,70,840.00
Current liabilities
Current financial liabilities
Borrowings, current 12,85,070.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 5,90,380.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 18,210.00
Total Trade payable 6,08,590.00
Other current financial liabilities 4,71,030.00
Total current financial liabilities 23,64,690.00
Other current liabilities 3,61,780.00
Provisions, current 2,03,870.00
Current tax liabilities (Net) 4,79,370.00
Deferred government grants, Current 0.00
Total current liabilities 34,09,710.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 44,80,550.00
Total equity and liabilites 1,30,58,220.00
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) 1 Property plant and equipment includes Property plant and equipment and Right of Use assets 2 Other non current financial assets includes Derivative assets and Other financial assets 3 Other non current assets includes Non current tax assets net contract assets and Other non current assets 4 Other current financial assets includes Derivative assets Unbilled receivables and Other financial assets 5 Other current assets includes Contract assets and Other current assets 6 Other non current financial liabilities includes Lease liabilities and Other financial liabilities 7 Other non current liabilities includes Non current tax liabilities net and Other noncurrent liabilities 8 Other current financial liabilities includes Derivative liabilities Lease liabilities and Other financial liabilities 9 Other current liabilities includes Contract liabilities and Other current liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Americas 1 7,48,210.00 14,79,180.00
2 Americas 2 6,70,110.00 13,40,810.00
3 Europe 5,95,310.00 11,63,480.00
4 APMEA 2,50,420.00 4,88,580.00
5 Unallocated 0.00 0.00
6 IT Products 11,260.00 18,540.00
7 Reconciling Items 0.00 0.00
Total Segment Revenue 22,75,310.00 44,90,590.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 22,75,310.00 44,90,590.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Americas 1 1,54,350.00 3,04,290.00
2 Americas 2 1,31,220.00 2,65,070.00
3 Europe 69,620.00 1,29,880.00
4 APMEA 33,080.00 62,870.00
5 Unallocated (10,180.00) (2,680.00)
6 IT Products 1,010.00 1,210.00
7 Reconciling Items (810.00) (25,110.00)
Total Profit before tax 3,78,290.00 7,35,530.00
i. Finance cost 36,120.00 72,200.00
ii. Other Unallocable Expenditure net off Unallocable income (86,070.00) (1,90,740.00)
Profit before tax 4,28,240.00 8,54,070.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Americas 1 0.00 0.00
2 Americas 2 0.00 0.00
3 Europe 0.00 0.00
4 APMEA 0.00 0.00
5 Unallocated 0.00 0.00
6 IT Products 0.00 0.00
7 Reconciling Items 0.00 0.00
Total Segment Asset 0.00 0.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 0.00 0.00
4 Segment Liabilities
Segment Liabilities
1 Americas 1 0.00 0.00
2 Americas 2 0.00 0.00
3 Europe 0.00 0.00
4 APMEA 0.00 0.00
5 Unallocated 0.00 0.00
6 IT Products 0.00 0.00
7 Reconciling Items 0.00 0.00
Total Segment Liabilities 0.00 0.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 0.00 0.00
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 loss of associate and joint venture accounted for using equity method and Finance and other income 2 Assets and liabilities used in the Company business are not identified to any of the operating segments as these are used interchangeably between segments Management 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

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated 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 314000000 -3000000
2 Net change in fair value of investment in equity instruments measured at fair value through OCI -65000000 -66000000
Total Amount of items that will not be reclassified to profit and loss 2,490.00 (690.00)
2 Income tax relating to items that will not be reclassified to profit or loss 730.00 (150.00)
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation differences relating to foreign operations 13187000000 19753000000
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 73000000 -288000000
4 Net change in intrinsic value of option contracts designated as cash flow hedges -987000000 -762000000
5 Net change in fair value of forward contracts designated as cash flow hedges -2362000000 -2366000000
6 Net change in fair value of investment in debt instruments measured at fair value through OCI -643000000 57000000
Total Amount of items that will be reclassified to profit and loss 92,680.00 1,63,940.00
4 Income tax relating to items that will be reclassified to profit or loss (8,960.00) (8,190.00)
5 Total Other comprehensive income 1,03,400.00 1,71,590.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 8,52,050.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs (1,16,520.00)
Adjustments for decrease (increase) in inventories (400.00)
Adjustments for decrease (increase) in trade receivables, current (4,080.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 4,560.00
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (99,790.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 11,570.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 9,200.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,37,720.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 25,870.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 17,000.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (5,300.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 20,570.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 400.00
Net cash flows from (used in) operations 8,52,450.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 1,02,540.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 7,49,910.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 45,66,350.00
Other cash payments to acquire equity or debt instruments of other entities 43,85,130.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 6,780.00
Purchase of property, plant and equipment 61,140.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 20.00
Interest received 1,53,660.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities 2,80,540.00
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 240.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 11,83,030.00
Repayments of borrowings 15,46,900.00
Payments of lease liabilities 56,160.00
Dividends paid 5,23,540.00
Interest paid 31,700.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (11,010.00)
Net cash flows from (used in) financing activities (9,86,040.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 44,410.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 44,220.00
Net increase (decrease) in cash and cash equivalents 88,630.00
Cash and cash equivalents cash flow statement at beginning of period 12,19,740.00
Cash and cash equivalents cash flow statement at end of period 13,08,370.00





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 31-07-2027