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 16-01-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 16-01-2026   09:05:00
End date and time of board meeting 16-01-2026   15:35:00
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

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 23,55,580.00 68,38,770.00
Other income 1,00,530.00 3,01,950.00
Total income 24,56,110.00 71,40,720.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 24,760.00 40,770.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (150.00) (660.00)
(d) Employee benefit expense 14,20,090.00 41,24,470.00
(e) Finance costs 36,560.00 1,08,760.00
(f) Depreciation, depletion and amortisation expense 80,500.00 2,18,220.00
(f) Other Expenses
1 Sub-contracting and technical fees 2,76,670.00 7,97,430.00
2 Facility expenses 40,870.00 1,18,040.00
3 Travel 30,540.00 1,01,800.00
4 Communication 8,310.00 25,190.00
5 Legal and professional charges 28,360.00 75,380.00
6 Software license expense for internal use 57,010.00 1,59,150.00
7 Marketing and brand building 7,740.00 25,570.00
8 Lifetime expected credit loss write back 9,730.00 29,820.00
9 Other expenses 22,010.00 51,620.00
Total other expenses 4,81,240.00 13,84,000.00
Total expenses 20,43,000.00 58,75,560.00
3 Total profit before exceptional items and tax 4,13,110.00 12,65,160.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,13,110.00 12,65,160.00
6 Tax expense
7 Current tax 82,790.00 2,96,640.00
8 Deferred tax 16,100.00 (3,570.00)
9 Total tax expenses 98,890.00 2,93,070.00
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 3,14,220.00 9,72,090.00
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 280.00 2,300.00
16 Total profit (loss) for period 3,14,500.00 9,74,390.00
17 Other comprehensive income net of taxes 34,710.00 2,06,300.00
18 Total Comprehensive Income for the period 3,49,210.00 11,80,690.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,11,900.00 9,69,560.00
Total profit or loss, attributable to non-controlling interests 2,600.00 4,830.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3,46,350.00 11,74,850.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 2,860.00 5,840.00
21 Details of equity share capital
Paid-up equity share capital 2,09,740.00 2,09,740.00
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 2.98 9.26
Diluted earnings (loss) per share from continuing operations 2.97 9.23
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 2.98 9.26
Diluted earnings (loss) per share from continuing and discontinued operations 2.97 9.23
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) 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



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 7,78,090.00 22,57,270.00
2 Americas 2 6,77,080.00 20,17,890.00
3 Europe 6,24,050.00 17,87,530.00
4 APMEA 2,58,590.00 7,47,170.00
5 Unallocated 0.00 0.00
6 IT Products 25,650.00 44,190.00
7 Reconciling Items 0.00 0.00
Total Segment Revenue 23,63,460.00 68,54,050.00
Less: Inter segment revenue
Revenue from operations 23,63,460.00 68,54,050.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Americas 1 1,64,090.00 4,68,380.00
2 Americas 2 1,44,500.00 4,09,570.00
3 Europe 80,030.00 2,09,910.00
4 APMEA 35,830.00 98,700.00
5 Unallocated (12,590.00) (15,270.00)
6 IT Products 2,270.00 3,480.00
7 Reconciling Items (56,780.00) (81,890.00)
Total Profit before tax 3,57,350.00 10,92,880.00
i. Finance cost 36,560.00 1,08,760.00
ii. Other Unallocable Expenditure net off Unallocable income (92,600.00) (2,83,340.00)
Profit before tax 4,13,390.00 12,67,460.00
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 (3,170.00) (3,200.00)
2 Net change in fair value of investment in equity instruments measured at fair value through OCI (4,220.00) (4,880.00)
Total Amount of items that will not be reclassified to profit and loss (7,390.00) (8,080.00)
2 Income tax relating to items that will not be reclassified to profit or loss (770.00) (920.00)
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation differences relating to foreign operations 49,900.00 2,47,430.00
2 Reclassification of foreign currency translation differences on liquidation of subsidiaries to statement of profit and loss 0.00 0.00
3 Net change in time value of option contracts designated as cash flow hedges 1,860.00 (1,020.00)
4 Net change in intrinsic value of option contracts designated as cash flow hedges 810.00 (6,810.00)
5 Net change in fair value of forward contracts designated as cash flow hedges (7,270.00) (30,930.00)
6 Net change in fair value of investment in debt instruments measured at fair value through OCI (5,830.00) (5,260.00)
Total Amount of items that will be reclassified to profit and loss 39,470.00 2,03,410.00
4 Income tax relating to items that will be reclassified to profit or loss (1,860.00) (10,050.00)
5 Total Other comprehensive income 34,710.00 2,06,300.00





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