WIPRO2023-01-012023-03-31 WIPRO2023-01-012023-03-31 WIPRO2023-01-012023-03-31in-bse-fin:OneOperatingExpenses01Member WIPRO2023-01-012023-03-31in-bse-fin:OneOperatingExpenses02Member WIPRO2023-01-012023-03-31in-bse-fin:OneOperatingExpenses03Member WIPRO2023-01-012023-03-31in-bse-fin:OneOperatingExpenses04Member WIPRO2023-01-012023-03-31in-bse-fin:OneOperatingExpenses05Member WIPRO2023-01-012023-03-31in-bse-fin:OneOperatingExpenses06Member WIPRO2023-01-012023-03-31in-bse-fin:OneOperatingExpenses07Member WIPRO2023-01-012023-03-31in-bse-fin:OneOperatingExpenses08Member WIPRO2023-01-012023-03-31in-bse-fin:FourOperatingExpenses01Member WIPRO2023-01-012023-03-31in-bse-fin:FourOperatingExpenses02Member WIPRO2023-01-012023-03-31in-bse-fin:FourOperatingExpenses03Member WIPRO2023-01-012023-03-31in-bse-fin:FourOperatingExpenses04Member WIPRO2023-01-012023-03-31in-bse-fin:FourOperatingExpenses05Member WIPRO2023-01-012023-03-31in-bse-fin:FourOperatingExpenses06Member WIPRO2023-01-012023-03-31in-bse-fin:FourOperatingExpenses07Member WIPRO2023-01-012023-03-31in-bse-fin:FourOperatingExpenses08Member WIPRO2023-03-31 WIPRO2023-01-012023-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member WIPRO2023-01-012023-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member WIPRO2023-01-012023-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member WIPRO2023-01-012023-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member WIPRO2023-01-012023-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member WIPRO2023-01-012023-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss02Member WIPRO2023-01-012023-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss03Member WIPRO2023-01-012023-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss04Member WIPRO2023-01-012023-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member WIPRO2023-01-012023-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss02Member WIPRO2023-01-012023-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss03Member WIPRO2023-01-012023-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss04Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 507685 WIPRO NOTLISTED Wipro Limited Equity 2022-04-01 2023-03-31 2023-04-27 2023-04-05 INR Millions Yearly 08:45:00 15:45:00 2023-04-27 2023-04-27 true Cash Flow Indirect Declaration of unmodified opinion Single segment IT Services & Products 2023-01-01 2023-03-31 Audited Standalone 174773000000.00 8566000000.00 183339000000.00 0.00 152000000.00 636000000.00 96221000000.00 1742000000.00 3839000000.00 49324000000.00 151914000000.00 31425000000.00 0.00 31425000000.00 5398000000.00 3386000000.00 8784000000.00 0.00 22641000000.00 0.00 0.00 0.00 0.00 22641000000.00 1991000000.00 24632000000.00 24632000000.00 0.00 10976000000.00 2 4.13 4.12 0.00 0.00 4.13 4.12 Notes for Cash Flow Cash flows from operating activities 1. Adjustments for finance costs- This item includes Finance and other income, net of finance costs . 2. Adjustments for decrease (increase) in other current assets - This item includes or decrease in both Current and Non-current Other Assets. 3. Adjustments for other financial assets, current - This item includes decrease (increase) in “Unbilled receivables” and “Contract assets”. 4. Adjustments for increase (decrease) in trade payables, current - This item includes increase (decrease) in “Trade payables, other liabilities and provisions”. 5. Adjustments for other current liabilities - This item includes increase (decrease) in “Contract liabilities”. 6. Adjustments for impairment loss reversal of impairment loss recognised in profit or loss- This item includes “Diminution in the value of non-current investments”. 7. Adjustments for unrealized foreign exchange gains losses includes Unrealised exchange (gain)/loss, exchange (gain)/loss on borrowings and loans to subsidiaries . 8. Other adjustments to reconcile profit (loss) - This item includes “Gain on sale of property, plant and equipment, net”. Cash flows from investing activities 9. Other inflows (outflows) of cash includes “Proceeds from/(payment into) interim dividend account”. 10. Cash flow used in obtaining control of subsidiaries or other business includes “Investment in subsidiaries”. Cash flows from financing activities 11. Other inflows (outflows) of cash includes “Payment for deferred contingent consideration”. Single segment 2022-04-01 2023-03-31 Audited Standalone 677534000000.00 23542000000.00 701076000000.00 0.00 3782000000.00 -35000000.00 372016000000.00 6289000000.00 15921000000.00 180414000000.00 578387000000.00 122689000000.00 0.00 122689000000.00 27405000000.00 3517000000.00 30922000000.00 0.00 91767000000.00 0.00 0.00 0.00 0.00 91767000000.00 -6098000000.00 85669000000.00 85669000000.00 0.00 10976000000.00 2 616647000000.00 16.75 16.72 0.00 0.00 16.75 16.72 Communication 875000000.00 Facility expenses 2417000000.00 Legal and professional charges 1575000000.00 Marketing and brand building 660000000.00 Other expenses 5849000000.00 Software license expense for internal use 3433000000.00 Sub-contracting and technical fees 30737000000.00 Travel 3778000000.00 Communication 3723000000.00 Facility expenses 8737000000.00 Legal and professional charges 7456000000.00 Marketing and brand building 2495000000.00 Other expenses 11015000000.00 Software license expense for internal use 15059000000.00 Sub-contracting and technical fees 120407000000.00 Travel 11522000000.00 82338000000.00 6038000000.00 0.00 4604000000.00 1305000000.00 0.00 0.00 0.00 193728000000.00 0.00 0.00 3822000000.00 197550000000.00 668000000.00 20795000000.00 313298000000.00 913000000.00 297126000000.00 99617000000.00 45270000000.00 0.00 12326000000.00 40760000000.00 495099000000.00 2096000000.00 41670000000.00 539778000000.00 0.00 0.00 853076000000.00 10976000000.00 616647000000.00 627623000000.00 627623000000.00 0.00 0.00 7826000000.00 7826000000.00 549000000.00 2531000000.00 0.00 26119000000.00 37025000000.00 51807000000.00 53002000000.00 28672000000.00 133481000000.00 27808000000.00 13580000000.00 13559000000.00 0.00 188428000000.00 0.00 0.00 225453000000.00 853076000000.00 1. Property, plant and equipment includes “Property, plant and equipment” and “Right-of-Use assets”. 2. Other non-current assets – includes “Non-current tax assets (net)” and “Other non-current assets”. 3. Other non-current financial assets – includes non-current “Derivative assets” and “Other financial assets”. 4. Other current financial assets- includes “Derivative assets”, “Unbilled receivables” and “Other financial assets”. 5. Other current assets - includes “Contract assets” and “Other current assets”. 6. Other non-current financial liabilities – includes “Lease liabilities” and “Derivative liabilities”. 7. Other non-current liabilities – includes “Non-current tax liabilities (net)” and “Other non-current liabilities”. 8. Other current financial liabilities – includes “Derivative liabilities”, “Lease liabilities” and “Other financial liabilities”. 9. Other current liabilities – includes “Contract liabilities” and “Other current liabilities”. -13602000000.00 -38000000.00 -6663000000.00 0.00 7156000000.00 0.00 0.00 -375000000.00 0.00 4756000000.00 0.00 -2063000000.00 0.00 15921000000.00 5064000000.00 0.00 0.00 0.00 0.00 -2229000000.00 0.00 0.00 3199000000.00 0.00 0.00 0.00 -96000000.00 0.00 0.00 11030000000.00 133719000000.00 0.00 0.00 0.00 21803000000.00 0.00 111916000000.00 0.00 33193000000.00 725225000000.00 779568000000.00 0.00 0.00 0.00 0.00 299000000.00 12179000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 8443000000.00 0.00 0.00 1817000000.00 14130000000.00 0.00 27410000000.00 0.00 -47616000000.00 0.00 0.00 12000000.00 0.00 0.00 0.00 0.00 0.00 114750000000.00 139734000000.00 0.00 4838000000.00 32897000000.00 5097000000.00 0.00 -232000000.00 -68036000000.00 -3736000000.00 25000000.00 -3711000000.00 48981000000.00 45270000000.00 Remeasurements of the defined benefit plans, net -529000000.00 Net change in fair value of investment in equity instruments measured at fair value through OCI -7000000.00 Remeasurements of the defined benefit plans, net -90000000.00 Net change in fair value of investment in equity instruments measured at fair value through OCI -10000000.00 -536000000.00 -100000000.00 -111000000.00 -19000000.00 Net change in time value of option contracts designated as cash flow hedges 1063000000.00 Net change in intrinsic value of option contracts designated as cash flow hedges -147000000.00 Net change in fair value of forward contracts designated as cash flow hedges 1883000000.00 Net change in fair value of investment in debt instruments measured at fair value through OCI 284000000.00 Net change in time value of option contracts designated as cash flow hedges -235000000.00 Net change in intrinsic value of option contracts designated as cash flow hedges -273000000.00 Net change in fair value of forward contracts designated as cash flow hedges -3198000000.00 Net change in fair value of investment in debt instruments measured at fair value through OCI -3411000000.00 3083000000.00 -7117000000.00 667000000.00 -1100000000.00