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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 15-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-10-2026
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 15-10-2026   09:00:00
End date and time of board meeting 15-10-2026   15:40:00
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 24,75,270.00 49,23,130.00
Other income 75,550.00 1,73,450.00
Total income 25,50,820.00 50,96,580.00
2 Expenses
(a) Cost of materials consumed 0.00 0.00
(b) Purchases of stock-in-trade 14,020.00 26,370.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 350.00 (3,140.00)
(d) Employee benefit expense 14,83,700.00 29,59,010.00
(e) Finance costs 54,540.00 1,01,820.00
(f) Depreciation, depletion and amortisation expense 87,670.00 1,68,110.00
(f) Other Expenses
1 Sub-contracting and technical fees 2,81,110.00 5,68,980.00
2 Facility expenses 44,540.00 87,670.00
3 Travel 39,900.00 81,710.00
4 Communication 9,020.00 18,010.00
5 Legal and professional charges 28,080.00 59,690.00
6 Software license expense for internal use 63,140.00 1,26,170.00
7 Marketing and brand building 12,990.00 24,520.00
8 Lifetime expected credit loss/ (write-back) (750.00) (2,270.00)
9 Other Expenses 12,900.00 26,820.00
Total other expenses 4,90,930.00 9,91,300.00
Total expenses 21,31,210.00 42,43,470.00
3 Total profit before exceptional items and tax 4,19,610.00 8,53,110.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 4,19,610.00 8,53,110.00
6 Tax expense
7 Current tax 1,22,170.00 2,24,240.00
8 Deferred tax (21,670.00) (25,920.00)
9 Total tax expenses 1,00,500.00 1,98,320.00
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 3,19,110.00 6,54,790.00
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 860.00 810.00
16 Total profit (loss) for period 3,19,970.00 6,55,600.00
17 Other comprehensive income net of taxes 65,230.00 1,17,640.00
18 Total Comprehensive Income for the period 3,85,200.00 7,73,240.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 3,20,060.00 6,55,260.00
Total profit or loss, attributable to non-controlling interests (90.00) 340.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 3,85,010.00 7,72,650.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 190.00 590.00
21 Details of equity share capital
Paid-up equity share capital 1,98,100.00 1,98,100.00
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 3.23 6.43
Diluted earnings (loss) per share from continuing operations 3.23 6.43
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 3.23 6.43
Diluted earnings (loss) per share from continuing and discontinued operations 3.23 6.43
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 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 This item includes decrease increase in both current and non current trade receivables 4 Adjustments for decrease increase in other current assets This item includes decrease increase in both current and non current other assets 5 Adjustments for other financial assets current This item includes decrease increase in unbilled receivables and contract assets 6 Adjustments for increase decrease in trade payables current This item includes increase decrease in current and non current trade payables other liabilities and provisions 7 Adjustments for increase decrease in other current liabilities This item 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 This item includes gain loss on sale of property plant and equipment net 10 Other adjustments for non cash items This item includes lifetime expected credit loss Net cash flows from used in investing activities 11 Cash flows used in obtaining control of subsidiaries or other businesses includes payment for business acquisitions including deposits and escrow net of cash acquired 12 Payment of dividend includes payment of dividend to non controlling interest holders



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 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 10,22,880.00
Capital work-in-progress 59,570.00
Investment property 0.00
Goodwill 40,39,380.00
Other intangible assets 4,96,840.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 22,280.00
Non-current financial assets
Non-current investments 2,77,270.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Unbilled receivables, non-current 87,030.00
2 Other non-current financial assets 79,460.00
Total of other non-current financial assets 1,66,490.00
Total non-current financial assets 4,43,760.00
Deferred tax assets (net) 56,200.00
Other non-current assets
1 Tax assets, non-current (net) 38,580.00
2 Other non-current assets 91,370.00
Total of other non-current assets 1,29,950.00
Total non-current assets 62,70,860.00
2 Current assets
Inventories 8,350.00
Current financial asset
Current investments 34,15,270.00
Trade receivables, current 12,90,600.00
Cash and cash equivalents 9,50,160.00
Bank balance other than cash and cash equivalents 0.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 9,43,040.00
Total current financial assets 65,99,070.00
Current tax assets (net) 1,21,780.00
Other current assets
1 Contract Assets, current 1,61,150.00
2 Other current assets 3,91,460.00
Total of other current assets 5,52,610.00
Total current assets 72,81,810.00
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 1,35,52,670.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,98,100.00
Other equity 76,97,760.00
Total equity attributable to owners of parent 78,95,860.00
Non controlling interest 17,210.00
Total equity 79,13,070.00
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 46,860.00
Total Trade payable 46,860.00
Other non-current financial liabilities
1 Lease liabilities, non-current 2,64,740.00
2 Other non-current financial liabilities 85,740.00
Total of other non-current financial liabilities 3,50,480.00
Total non-current financial liabilities 3,97,340.00
Provisions, non-current 54,450.00
Deferred tax liabilities (net) 2,16,770.00
Deferred government grants, Non-current
Other non-current liabilities
1 Tax liabilities (net), non-current 4,52,890.00
2 Other non-current liabilities 2,35,960.00
Total of other non-current liabilities 6,88,850.00
Total non-current liabilities 13,57,410.00
Current liabilities
Current financial liabilities
Borrowings, current 18,50,210.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 22,960.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 6,74,130.00
Total Trade payable 6,97,090.00
Other current financial liabilities
1 Lease liabilities, current 95,700.00
2 Derivative liabilities, current 29,920.00
3 Other current financial liabilities 3,47,060.00
Total of other current financial liabilities 4,72,680.00
Total current financial liabilities 30,19,980.00
Other current liabilities 4,16,630.00
1 Contract liabilities, current 2,27,060.00
2 Other current liabilities 1,89,570.00
Total of other current liabilities 4,16,630.00
Provisions, current 2,11,260.00
Current tax liabilities (Net) 6,34,320.00
Deferred government grants, Current
Total current liabilities 42,82,190.00
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 56,39,600.00
Total equity and liabilites 1,35,52,670.00
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



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
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 8,49,850.00 17,10,720.00
2 Americas 2 6,31,940.00 12,53,130.00
3 Europe 6,75,460.00 13,41,150.00
4 APMEA 3,09,450.00 6,06,990.00
5 Unallocated 0.00 0.00
6 IT Products 15,120.00 25,480.00
7 Reconciling Items 0.00 0.00
Total Segment Revenue 24,81,820.00 49,37,470.00
Less: Inter segment revenue
Revenue from operations 24,81,820.00 49,37,470.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Americas 1 1,60,090.00 3,27,000.00
2 Americas 2 1,12,220.00 2,10,960.00
3 Europe 1,13,090.00 2,03,560.00
4 APMEA 43,230.00 86,850.00
5 Unallocated (21,370.00) (29,240.00)
6 IT Products (720.00) (560.00)
7 Reconciling Items (90.00) (60.00)
Total Profit before tax 4,06,450.00 7,98,510.00
i. Finance cost 54,540.00 1,01,820.00
ii. Other Unallocable Expenditure net off Unallocable income (68,560.00) (1,57,230.00)
Profit before tax 4,20,470.00 8,53,920.00
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 Companys 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 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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
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 2,530.00 7,650.00
2 Net change in fair value of investment in equity instruments measured at fair value through OCI 9,210.00 12,240.00
Total Amount of items that will not be reclassified to profit and loss 11,740.00 19,890.00
2 Income tax relating to items that will not be reclassified to profit or loss 590.00 (1,780.00)
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation differences relating to foreign operations 50,270.00 38,750.00
2 Net change in time value of option contracts designated as cash flow hedges (300.00) 2,110.00
3 Net change in intrinsic value of option contracts designated as cash flow hedges (5,540.00) 6,400.00
4 Net change in fair value of forward contracts designated as cash flow hedges 22,920.00 71,820.00
5 Net change in fair value of investment in debt instruments measured at fair value through OCI (10,660.00) (4,760.00)
Total Amount of items that will be reclassified to profit and loss 56,690.00 1,14,320.00
4 Income tax relating to items that will be reclassified to profit or loss 2,610.00 18,350.00
5 Total Other comprehensive income 65,230.00 1,17,640.00



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
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 8,53,110.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs (54,600.00)
Adjustments for decrease (increase) in inventories (3,200.00)
Adjustments for decrease (increase) in trade receivables, current 88,660.00
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (27,350.00)
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 (38,430.00)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (330.00)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (43,460.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,68,110.00
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 (4,850.00)
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 19,460.00
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 (2,690.00)
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items (2,270.00)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 99,050.00
Net cash flows from (used in) operations 9,52,160.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 92,880.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 8,59,280.00
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 3,29,710.00
Other cash receipts from sales of equity or debt instruments of other entities 66,78,440.00
Other cash payments to acquire equity or debt instruments of other entities 57,26,270.00
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 2,090.00
Purchase of property, plant and equipment 76,400.00
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 10.00
Interest received 1,74,710.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities 7,22,870.00
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 28,510.00
Proceeds from issuing shares 330.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 15,05,080.00
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 21,18,620.00
Repayments of borrowings 19,59,400.00
Payments of lease liabilities 62,260.00
Dividends paid 2,01,930.00
Interest paid 55,320.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (16,93,550.00)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (1,11,400.00)
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 6,010.00
Net increase (decrease) in cash and cash equivalents (1,05,390.00)
Cash and cash equivalents cash flow statement at beginning of period 10,55,550.00
Cash and cash equivalents cash flow statement at end of period 9,50,160.00





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 & Sells LLP Yes 31-07-2027