5076852022-07-012022-09-305076852022-09-305076852022-03-315076852022-04-012022-09-305076852022-07-012022-09-30in-bse-fin:OtherExpenses1Member5076852022-07-012022-09-30in-bse-fin:OtherExpenses2Member5076852022-07-012022-09-30in-bse-fin:OtherExpenses3Member5076852022-07-012022-09-30in-bse-fin:OtherExpenses4Member5076852022-07-012022-09-30in-bse-fin:OtherExpenses5Member5076852022-07-012022-09-30in-bse-fin:OtherExpenses6Member5076852022-07-012022-09-30in-bse-fin:OtherExpenses7Member5076852022-04-012022-09-30in-bse-fin:OtherExpenses1Member5076852022-04-012022-09-30in-bse-fin:OtherExpenses2Member5076852022-04-012022-09-30in-bse-fin:OtherExpenses3Member5076852022-04-012022-09-30in-bse-fin:OtherExpenses4Member5076852022-04-012022-09-30in-bse-fin:OtherExpenses5Member5076852022-04-012022-09-30in-bse-fin:OtherExpenses6Member5076852022-04-012022-09-30in-bse-fin:OtherExpenses7Member5076852022-07-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15076852022-07-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25076852022-04-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15076852022-04-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25076852022-07-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15076852022-07-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss25076852022-07-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss35076852022-07-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss45076852022-04-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15076852022-04-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss25076852022-04-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss35076852022-04-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss4iso4217:INRiso4217:INRxbrli:shares507685WIPRONOTLISTEDINE075A01022Wipro LimitedEquity2022-04-012023-03-312022-10-122022-09-29INRMillionsHalf yearlySingle segmentIT Services and Products2022-10-1214:00:002022-10-1215:30:00trueCash Flow IndirectNot applicable2022-07-012022-09-30AuditedStandalone169418000000450300000017392100000001132000000-108000000951790000001349000000405200000042761000000144365000000295560000000295560000006886000000-1590000006727000000022829000000000022829000000-371000000224580000002282900000001097100000024.174.16004.174.16Notes for Cash Flow <BR> <BR> Cash flows from operating activities <BR> 1. Adjustments for finance costs- This item includes "Finance and other income, net of finance costs". <BR> 2. Adjustments for decrease (increase) in other current assets - This item includes or decrease in both Current and Non-current Other Assets. <BR> 3. Adjustments for other financial assets, current - This item includes decrease (increase) in “Unbilled receivables” and “Contract assets”. <BR> 4. Adjustments for increase (decrease) in trade payables, current - This item includes increase (decrease) in “Trade payables, other liabilities and provisions”. <BR> 5. Adjustments for other current liabilities - This item includes increase (decrease) in “Contract liabilities”. <BR> 6. Adjustments for unrealized foreign exchange gains losses includes "Unrealised exchange (gain)/loss, exchange (gain)/loss on borrowings and loans to subsidiaries". <BR> 7. Other adjustments to reconcile profit (loss) - This item includes “Gain on sale of property, plant and equipment, net”. <BR> <BR> Cash flows from investing activities <BR> 8. Other inflows (outflows) of cash includes “Proceeds from restricted interim dividend account”. <BR> 9. Cash flow used in obtaining control of subsidiaries or other business includes “Investment in subsidiaries”. <BR> <BR> Cash flows from financing activities <BR> 10. Other inflows (outflows) of cash includes “Payment for deferred contingent consideration”. <BR> 2022-04-012022-09-30AuditedStandalone331974000000840000000034037400000002528000000-52700000018202600000028060000008001000000865470000002813810000005899300000005899300000014619000000-62100000013998000000044995000000000044995000000-5628000000393670000004499500000001097100000028.228.2008.228.2Sub-contracting and technical fees29986000000Facility expenses6064000000Travel2369000000Communication936000000Legal and professional charges902000000Marketing and brand building485000000Other expenses2019000000Sub-contracting and technical fees59940000000Facility expenses12034000000Travel4804000000Communication1940000000Legal and professional charges1615000000Marketing and brand building1262000000Other expenses49520000007343300000017278000000046040000001605000000000163554000000003757000000167311000000207500000020505000000286811000000139300000026906600000010049100000030748000000020522000000476510000004684780000003696000000448890000005184560000000080526700000010971000000574437000000585408000000585408000000570000000725600000073130000006740000000020148000000281350000004680700000051108000000330750000001309900000002950900000014356000000168690000000191724000000002198590000008052670000001. Property, plant and equipment includes “Property, plant and equipment” and “Right-of-Use assets”. <BR> 2. Other non-current assets – includes “Non-current tax assets (net)” and “Other non-current assets”. <BR> 3. Other current financial assets- includes “Derivative assets”, “Unbilled receivables” and “Other financial assets”. <BR> 4. Other current assets - includes “Contract assets” and “Other current assets”. <BR> 5. Other non-current financial liabilities – includes “Lease liabilities” and “Derivative liabilities”. <BR> 6. Other non-current liabilities – includes “Non-current tax liabilities (net)” and “Other non-current liabilities”. <BR> 7. Other current financial liabilities – includes “Derivative liabilities”, “Lease liabilities” and “Other financial liabilities”. <BR> 8. Other current liabilities – includes “Contract liabilities” and “Other current liabilities”.-4866000000-518000000-7537000000089300000000-1812000000046040000000-20260000000800100000000000937000000002108000000000-9300000000-30900000058684000000000106470000000480370000000122000000339764000000369536000000000011800000074930000000000000000000000020000005860000000027410000000-3997000000007000000000004725000000077177000000024750000002741000000021760000000-227000000-62208000000-18168000000-65000000-182330000004898100000030748000000Remeasurements of the defined benefit plans, net356000000Net change in fair value of investment in equity instruments measured at fair value through OCI0356000000Remeasurements of the defined benefit plans, net718000000Net change in fair value of investment in equity instruments measured at fair value through OCI100000071900000058000000141000000Net change in time value of option contracts designated as cash flow hedges-64000000Net change in intrinsic value of option contracts designated as cash flow hedges-145000000Net change in fair value of forward contracts designated as cash flow hedges-810000000Net change in fair value of investment in debt instruments measured at fair value through OCI134000000-885000000Net change in time value of option contracts designated as cash flow hedges-385000000Net change in intrinsic value of option contracts designated as cash flow hedges-414000000Net change in fair value of forward contracts designated as cash flow hedges-2108000000Net change in fair value of investment in debt instruments measured at fair value through OCI-4361000000-7268000000-216000000-1062000000