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WIPRO2022-01-012022-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss04Member WIPRO2022-01-012022-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss05Member WIPRO2022-01-012022-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss06Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares WIPRO 2021-04-01 2022-03-31 2022-03-28 INR Millions Yearly true Cash Flow Indirect Multi segment 2022-01-01 2022-03-31 Audited Consolidated 208607000000.00 5021000000.00 213628000000.00 0.00 1639000000.00 -300000000.00 121302000000.00 1717000000.00 7345000000.00 44585000000.00 176288000000.00 37340000000.00 0.00 37340000000.00 9265000000.00 -2866000000.00 6399000000.00 0.00 30941000000.00 0.00 0.00 0.00 -16000000.00 30925000000.00 4392000000.00 35317000000.00 30873000000.00 52000000.00 35242000000.00 75000000.00 10964000000.00 2 5.64 5.63 0.00 0.00 5.64 5.63 Notes for Cash Flow Net cash flows from (used in) operating activities 1 Adjustments for decrease (increase) in other current assets - This item includes increase or decrease in both Current and Non-current Other Assets 2 Adjustments for other financial assets, current - This item includes increase or decrease in Unbilled receivables and contract assets 3 Adjustments for increase (decrease) in trade payables, current - This item includes increase or decrease in Current and Non-current Trade payables, Accrued Expenses, Provisions and Other Liabilities 4 Adjustments for other financial liabilities, current - This item includes increase or decrease in Contract Liabilities 5 Other adjustments to reconcile profit (loss) - This item includes Gain on sale of property, plant and equipment, net, and (Gain)/loss from sale of business and investment accounted for using the equity method, and Gain on derecognition of contingent consideration payable 6 Adjustments for Finance cost include Finance and other income, net of finance costs 7 Profit before Tax excluded Share of net profit/ (loss) of associates accounted for using equity method 8 Adjustments for Unrealized foreign exchange losses gains include exchange gain on borrwoings. Net cash flows from (used in) investing activities 9 Proceeds from changes in ownership interests in subsidiaries- This item includes Proceeds from sale of investments accounted for using the equity method. 10 Other inflows (outflows) of cash includes Payment into interim dividend account Net cash flows from (used in) financing activities 11 Other inflows (outflows) of cash- This item includes Payment of deferred contingent consideration Notes for PL 1 Profit before Tax excludes Share of net profit/ (loss) of associates accounted for using equity method 2 Revenue from operations includes Other operating income/(loss), net Multi segment 2021-04-01 2022-03-31 Audited Consolidated 793120000000.00 20612000000.00 813732000000.00 0.00 6735000000.00 -369000000.00 450075000000.00 5325000000.00 30778000000.00 169837000000.00 662381000000.00 151351000000.00 0.00 151351000000.00 32415000000.00 -3441000000.00 28974000000.00 0.00 122377000000.00 0.00 0.00 0.00 57000000.00 122434000000.00 11452000000.00 133886000000.00 122296000000.00 138000000.00 133699000000.00 187000000.00 10964000000.00 2 643066000000.00 22.37 22.31 0.00 0.00 22.37 22.31 Communication 1389000000.00 Facility expenses 7047000000.00 Legal and professional charges 1619000000.00 Lifetime expected credit loss/ (write-back) -389000000.00 Marketing and brand building 576000000.00 Other expenses 3881000000.00 Sub-contracting and technical fees 28503000000.00 Travel 1959000000.00 Communication 5760000000.00 Facility expenses 25269000000.00 Legal and professional charges 7561000000.00 Lifetime expected credit loss/ (write-back) -797000000.00 Marketing and brand building 2010000000.00 Other expenses 14125000000.00 Sub-contracting and technical fees 108589000000.00 Travel 7320000000.00 APMEA 23560000000.00 Americas 1 58342000000.00 Americas 2 63963000000.00 Europe 60743000000.00 ISRE 1868000000.00 IT Products 1201000000.00 Other operating income/(loss), net 0.00 Reconciling Items -2000000.00 Unallocated 0.00 APMEA 91103000000.00 Americas 1 217874000000.00 Americas 2 239404000000.00 Europe 233443000000.00 ISRE 7295000000.00 IT Products 6173000000.00 Other operating income/(loss), net 0.00 Reconciling Items -3000000.00 Unallocated 0.00 209675000000.00 795289000000.00 0.00 0.00 209675000000.00 795289000000.00 APMEA 1946000000.00 Americas 1 11530000000.00 Americas 2 12150000000.00 Europe 9056000000.00 ISRE 171000000.00 IT Products -22000000.00 Other operating income/(loss), net 7000000.00 Reconciling Items -88000000.00 Unallocated 361000000.00 APMEA 10523000000.00 Americas 1 42820000000.00 Americas 2 47376000000.00 Europe 35739000000.00 ISRE 1173000000.00 IT Products 115000000.00 Other operating income/(loss), net 2186000000.00 Reconciling Items 53000000.00 Unallocated 434000000.00 35111000000.00 140419000000.00 1717000000.00 5325000000.00 -3930000000.00 Notes for Segment 1 Other Unallocable expenditure net of unallocable income includes Share of net profit/ (loss) of associates accounted for using equity method and Finance and other income 2 Assets and liabilities used in the Company’s business are not identified to any of the operating segments, as these are used interchangeably between segments. 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