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-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	16-Apr-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	02-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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	Single segment
Description of single segment	IT Services and Products
Start date and time of board meeting	16-Apr-2025   08:45:00
End date and time of board meeting	16-Apr-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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-04-15
Indicate Company website link for updated RPT policy of the Company	https://www.wipro.com/content/dam/nexus/en/investor/corporate-governance/policies-and-guidelines/ethical-guidelines/policy-for-related-party-transactions.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?	No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No
Not Applicable

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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
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	171127000000	672928000000
	Other income	13787000000	38598000000
	Total income	184914000000	711526000000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	588000000	2106000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-27000000	90000000
(d)	Employee benefit expense	92987000000	373355000000
(e)	Finance costs	2485000000	9813000000
(f)	Depreciation, depletion and amortisation expense	3748000000	14466000000
(f)	Other Expenses
1	Subcontracting and technical fees	29046000000	113448000000
2	Facility expenses	3154000000	11889000000
3	Travel	2599000000	11211000000
4	Communication	632000000	2291000000
5	Legal and professional charges	2281000000	7006000000
6	Software license expense for internal use	4186000000	15983000000
7	Marketing and brand building	832000000	3114000000
8	Other expenses	2241000000	2452000000
	Total other expenses	44971000000	167394000000
	Total expenses	144752000000	567224000000
3	Total profit before exceptional items and tax	40162000000	144302000000
4	Exceptional items	0	0
5	Total profit before tax	40162000000	144302000000
6	Tax expense
7	Current tax	11826000000	39487000000
8	Deferred tax	-586000000	-3109000000
9	Total tax expenses	11240000000	36378000000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	28922000000	107924000000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	28922000000	107924000000
17	Other comprehensive income net of taxes	1392000000	511000000
18	Total Comprehensive Income for the period	30314000000	108435000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	20944000000	20944000000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		608067000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	2.76	10.32
	Diluted earnings (loss) per share from continuing operations	2.75	10.29
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	2.76	10.32
	Diluted earnings (loss) per share from continuing and discontinued operations	2.75	10.29
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes for Financial Results n1 Other income includes Gain loss on sale of property plant and equipment n nCash flows from operating activities n1 Adjustments for finance costs This item includes Finance and other income net of finance costs n2 Adjustments for decrease increase in other current assets This item includes decrease increase in both Current and Noncurrent Other Financials Assets and Other Assets n3 Adjustments for other financial assets current This item includes decrease increase in Unbilled receivables and Contract assets n4 Adjustments for increase decrease in trade payables current This item includes increase decrease in both Current and Noncurrent Trade payables other financial liabilities other liabilities and provisions n5 Adjustments for increase decrease in other current liabilities This item includes increase decrease in Contract liabilities n6 Adjustments for unrealized foreign exchange gains losses includes Unrealised exchange gainloss and net exchange gainloss on loans to subsidiaries n7 Other adjustments for which cash effects are investing or financing cash flow This item includes Gainloss on sale of property plant and equipment net n8 Other adjustments for noncash items This item includes Lifetime expected credit losswriteback n nCash flows from investing activities n n9 Other inflows outflows of cash This item includes Repayment of security deposit for property plant and equipment n10 Cash flows used in obtaining control of subsidiaries or other businesses This item includes Investment in subsidiaries

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

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	81530000000
	Capital work-in-progress	1785000000
	Investment property	0
	Goodwill	4604000000
	Other intangible assets	721000000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	214554000000
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	3300000000
	Total non-current financial assets	217854000000
	Deferred tax assets (net)	453000000
	Other non-current assets	11202000000
	Total non-current assets	318149000000
2	Current assets
	Inventories	622000000
	Current financial asset
	Current investments	397669000000
	Trade receivables, current	80770000000
	Cash and cash equivalents	43074000000
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	44897000000
	Total current financial assets	566410000000
	Current tax assets (net)	3693000000
	Other current assets	31527000000
	Total current assets	602252000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	920401000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	20944000000
	Other equity	608067000000
	Total equity attributable to owners of parent	629011000000
	Non controlling interest
	Total equity	629011000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	11939000000
	Total non-current financial liabilities	11939000000
	Provisions, non-current	1666000000
	Deferred tax liabilities (net)	1674000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	51214000000
	Total non-current liabilities	66493000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	60500000000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1229000000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	66822000000
	Total Trade payable	68051000000
	Other current financial liabilities	26681000000
	Total current financial liabilities	155232000000
	Other current liabilities	25008000000
	Provisions, current	12802000000
	Current tax liabilities (Net)	31855000000
	Deferred government grants, Current	0
	Total current liabilities	224897000000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	291390000000
	Total equity and liabilites	920401000000
	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 n n2 Other noncurrent financial assets includes Derivative assets and Other financial assets n n3 Other noncurrent assets includes Noncurrent tax assets net and Other noncurrent assets n n4 Other current financial assets includes Derivative assets Unbilled receivables and Other financial assets n n5 Other current assets includes Contract assets and Other current assets n n6 Other noncurrent financial liabilities includes Lease liabilities and Other financial liabilities n n7 Other noncurrent liabilities includes Noncurrent tax liabilities net and Other noncurrent liabilities n n8 Other current financial liabilities includes Derivative liabilities Lease liabilities and Other financial liabilities n n9 Other current liabilities includes Contract liabilities and Other current liabilities n

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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
	Total Segment Revenue
	Less: Inter segment revenue
	Revenue from operations
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
	Total Profit before tax
	i. Finance cost
	ii. Other Unallocable Expenditure net off Unallocable income
	Profit before tax
3	(Segment Asset - Segment Liabilities)
	Segment Asset
	Total Segment Asset
	Un-allocable Assets	null	null
	Net Segment Asset	null	null
4	Segment Liabilities
	Segment Liabilities
	Total Segment Liabilities
	Un-allocable Liabilities	null	null
	Net Segment Liabilities	null	null
	Disclosure of notes on segments	Textual Information(2)

Text Block
Textual Information(2)	Not applicable

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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
	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	-58000000	254000000
2	Net change in fair value of investment in equity instruments measured at fair value through OCI	-5000000	-9000000
	Total Amount of items that will not be reclassified to profit and loss	-63000000	245000000
2	Income tax relating to items that will not be reclassified to profit or loss	-25000000	57000000
3	Amount of items that will be reclassified to profit and loss
1	Net change in time value of option contracts designated as cash flow hedges	-125000000	-248000000
2	Net change in intrinsic value of option contracts designated as cash flow hedges	447000000	193000000
3	Net change in fair value of forward contracts designated as cash flow hedges	1139000000	-787000000
4	Net change in fair value of investment in debt instruments measured at fair value through OCI	438000000	1189000000
	Total Amount of items that will be reclassified to profit and loss	1899000000	347000000
4	Income tax relating to items that will be reclassified to profit or loss	469000000	24000000
5	Total Other comprehensive income	1392000000	511000000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			144302000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			-27511000000
	Adjustments for decrease (increase) in inventories			107000000
	Adjustments for decrease (increase) in trade receivables, current			3558000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			4913000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-2953000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			9836000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			881000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			14466000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			359000000
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-788000000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			4737000000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-750000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			825000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			7680000000
	Net cash flows from (used in) operations			151982000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			20435000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			131547000000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			51000000
	Other cash receipts from sales of equity or debt instruments of other entities			688878000000
	Other cash payments to acquire equity or debt instruments of other entities			780640000000
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			1832000000
	Purchase of property, plant and equipment			10539000000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			5163000000
	Interest received			23722000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-300000000
	Net cash flows from (used in) investing activities	-71935000000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			27000000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			194750000000
	Repayments of borrowings			176000000000
	Payments of lease liabilities			4838000000
	Dividends paid			62821000000
	Interest paid			5270000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-54152000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			5460000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-292000000
	Net increase (decrease) in cash and cash equivalents			5168000000
	Cash and cash equivalents cash flow statement at beginning of period			37906000000
	Cash and cash equivalents cash flow statement at end of period			43074000000