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	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-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

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	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	225042000000	890884000000
	Other income	11883000000	38840000000
	Total income	236925000000	929724000000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	810000000	2967000000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	31000000	195000000
(d)	Employee benefit expense	133454000000	533477000000
(e)	Finance costs	3767000000	14770000000
(f)	Depreciation, depletion and amortisation expense	7217000000	29579000000
(f)	Other Expenses
1	Subcontracting and technical fees	24896000000	100148000000
2	Facility expenses	4113000000	16067000000
3	Travel	3158000000	14095000000
4	Communication	899000000	3842000000
5	Legal and professional charges	3133000000	11270000000
6	Software license expense for internal use	4951000000	19338000000
7	Marketing and brand building	917000000	3591000000
8	Lifetime expected credit loss	365000000	324000000
9	Other expenses	2075000000	5358000000
	Total other expenses	44507000000	174033000000
	Total expenses	189786000000	755021000000
3	Total profit before exceptional items and tax	47139000000	174703000000
4	Exceptional items	0	0
5	Total profit before tax	47139000000	174703000000
6	Tax expense
7	Current tax	13056000000	45405000000
8	Deferred tax	-1507000000	-2628000000
9	Total tax expenses	11549000000	42777000000
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	35590000000	131926000000
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	291000000	254000000
16	Total profit (loss) for period	35881000000	132180000000
17	Other comprehensive income net of taxes	298000000	4148000000
18	Total Comprehensive Income for the period	36179000000	136328000000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	35696000000	131354000000
	Total profit or loss, attributable to non-controlling interests	185000000	185000000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	36012000000	135480000000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	167000000	848000000
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		802697000000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	3.41	12.56
	Diluted earnings (loss) per share from continuing operations	3.39	12.52
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	3.41	12.56
	Diluted earnings (loss) per share from continuing and discontinued operations	3.39	12.52
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 n n1 Profit before Tax excludes Share of net profit loss of associate and joint venture accounted for using equity method n2 Other income includes Gain loss on sale of property plant and equipment net n nNotes for Cash Flow n nNet cash flows from used in operating activities n1 Profit before Tax excludes Share of net profit loss of associate and joint venture accounted for using equity method n2 Adjustments for Finance cost include Finance and other income net of finance costs n3 Adjustments for decrease increase in trade receivables current includes decrease increase for both Current and Noncurrent trade receivables n4 Adjustments for decrease increase in other current assets includes decrease increase in both Current and Noncurrent Other Financials Assets and Other Assets n5 Adjustments for other financial assets current includes decrease increase in Unbilled receivables and contract assets n6 Adjustments for increase decrease in trade payables current includes increase decrease in Current and Noncurrent Trade payables Other Financial Liabilities Other Liabilities and Provisions n7 Adjustments for increase decrease in other current liabilities includes increase decrease in Contract Liabilities n8 Adjustments for unrealised foreign exchange losses gains Includes Unrealised exchange gain loss net n9 Other adjustments for which cash effects are investing or financing cash flow includes Gain loss on sale of property plant and equipment net n10 Other adjustments for non cash items includes Change in fair value of contingent consideration and Lifetime expected credit loss nNet cash flows from used in investing activities n11 Other inflows outflows of cash includes Repayment of security deposit for property plant and equipment n12 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
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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	104071000000
	Capital work-in-progress	1964000000
	Investment property	0
	Goodwill	320346000000
	Other intangible assets	27450000000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	1327000000
	Non-current financial assets
	Non-current investments	26458000000
	Trade receivables, non-current	299000000
	Loans, non-current	0
	Other non-current financial assets	4664000000
	Total non-current financial assets	31421000000
	Deferred tax assets (net)	2561000000
	Other non-current assets	14937000000
	Total non-current assets	504077000000
2	Current assets
	Inventories	694000000
	Current financial asset
	Current investments	411474000000
	Trade receivables, current	117745000000
	Cash and cash equivalents	121974000000
	Bank balance other than cash and cash equivalents	0
	Loans, current	0
	Other current financial assets	74548000000
	Total current financial assets	725741000000
	Current tax assets (net)	6417000000
	Other current assets	44923000000
	Total current assets	777775000000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	1281852000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	20944000000
	Other equity	802697000000
	Total equity attributable to owners of parent	823641000000
	Non controlling interest	2138000000
	Total equity	825779000000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	63954000000
	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	29986000000
	Total non-current financial liabilities	93940000000
	Provisions, non-current	4656000000
	Deferred tax liabilities (net)	16443000000
	Deferred government grants, Non-current	0
	Other non-current liabilities	54781000000
	Total non-current liabilities	169820000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	97863000000
	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	57438000000
	Total Trade payable	58667000000
	Other current financial liabilities	42456000000
	Total current financial liabilities	198986000000
	Other current liabilities	35148000000
	Provisions, current	17638000000
	Current tax liabilities (Net)	34481000000
	Deferred government grants, Current	0
	Total current liabilities	286253000000
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	456073000000
	Total equity and liabilites	1281852000000
	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 n2 Other non current financial assets includes Derivative assets and Other financial assets n3 Other non current assets includes Non current tax assets net and Other non current assets n4 Other current financial assets includes Derivative assets Unbilled receivables and Other financial assets n5 Other current assets includes Contract assets and Other current assets n6 Other non-current financial liabilities includes Lease liabilities and Other financial liabilities n7 Other non-current liabilities includes Non current tax liabilities net and Other noncurrent liabilities n8 Other current financial liabilities includes Derivative liabilities Lease liabilities and Other financial liabilities n9 Other current liabilities includes Contract liabilities and Other current liabilities

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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Americas 1	73721000000	281824000000
2	Americas 2	68582000000	271972000000
3	Europe	58552000000	240077000000
4	APMEA	23598000000	94351000000
5	Unallocated	0	0
6	IT Products	813000000	2692000000
7	Reconciling Items	0	0
	Total Segment Revenue	225266000000	890916000000
	Less: Inter segment revenue	0	0
	Revenue from operations	225266000000	890916000000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Americas 1	16195000000	58186000000
2	Americas 2	15513000000	61326000000
3	Europe	8140000000	29434000000
4	APMEA	3672000000	12850000000
5	Unallocated	-4250000000	-10157000000
6	IT Products	28000000	-173000000
7	Reconciling Items	-211000000	-195000000
	Total Profit before tax	39087000000	151271000000
	i. Finance cost	3767000000	3767000000
	ii. Other Unallocable Expenditure net off Unallocable income	-12110000000	-12110000000
	Profit before tax	47430000000	174957000000
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 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-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	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	98000000	323000000
2	Net change in fair value of investment in equity instruments measured at fair value through OCI	-2950000000	-3619000000
	Total Amount of items that will not be reclassified to profit and loss	-2852000000	-3296000000
2	Income tax relating to items that will not be reclassified to profit or loss	-33000000	-94000000
3	Amount of items that will be reclassified to profit and loss
1	Foreign currency translation differences relating to foreign operations	1769000000	7216000000
2	Reclassification of foreign currency translation differences on liquidation of subsidiaries to statement of profit and loss	-55000000	-41000000
3	Net change in time value of option contracts designated as cash flow hedges	-125000000	-248000000
4	Net change in intrinsic value of option contracts designated as cash flow hedges	447000000	193000000
5	Net change in fair value of forward contracts designated as cash flow hedges	1102000000	-993000000
6	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	3576000000	7316000000
4	Income tax relating to items that will be reclassified to profit or loss	459000000	-34000000
5	Total Other comprehensive income	298000000	4148000000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			174703000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			-23432000000
	Adjustments for decrease (increase) in inventories			213000000
	Adjustments for decrease (increase) in trade receivables, current			1894000000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			6609000000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-1331000000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			548000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			2341000000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			29579000000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	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			-623000000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			5551000000
	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			-606000000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			155000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			20898000000
	Net cash flows from (used in) operations			195601000000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			26175000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			169426000000
	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			964000000
	Other cash receipts from sales of equity or debt instruments of other entities			706520000000
	Other cash payments to acquire equity or debt instruments of other entities			801582000000
	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			1822000000
	Purchase of property, plant and equipment			14737000000
	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			2299000000
	Interest received			26212000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-300000000
	Net cash flows from (used in) investing activities	-80730000000
	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			195595000000
	Repayments of borrowings			177672000000
	Payments of lease liabilities			10474000000
	Dividends paid			62750000000
	Interest paid			8689000000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-63963000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			24733000000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			290000000
	Net increase (decrease) in cash and cash equivalents			25023000000
	Cash and cash equivalents cash flow statement at beginning of period			96951000000
	Cash and cash equivalents cash flow statement at end of period			121974000000