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LimitedMain BoardEquity2025-04-012026-03-312026-04-162026-04-02INRMillionsQuarterlyFourth quarterSingle segmentIT Services and Products2026-04-1609:00:002026-04-1615:55:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-01-16https://www.wipro.com/content/dam/nexus/en/investor/corporate-governance/policies-and-guidelines/ethical-guidelines/Policy-for-related-party-transactions.pdffalsefalseNot Applicable2026-01-012026-03-31AuditedStandalone1836280000007861000000191489000000011500000002050000009685300000029180000003488000000460930000001507070000004078200000004078200000011002000000-59100000010411000000030371000000000030371000000-5402000000249690000002097700000022.92.89002.92.89Notes for Financial Results <BR> 1 Other income includes Gain loss on sale of property plant and equipment <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 decrease increase in both Current and Noncurrent Other Financials Assets and Other Assets <BR> 3 Adjustments for other financial assets current and non 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 both Current and Noncurrent Trade payables other financial liabilities other liabilities and provisions <BR> 5 Adjustments for increase decrease in 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 and net exchange gain loss on loans to subsidiaries <BR> 7 Other adjustments for which cash effects are investing or financing cash flow This item includes Gain loss on sale of property plant and equipment net <BR> 8 Other adjustments for non cash items This item includes Lifetime expected credit loss writeback <BR> Cash flows from investing activities <BR> 9 Other inflows outflows of cash This item includes Repayment of security deposit for property plant and equipment <BR> 10 Cash flows used in obtaining control of subsidiaries or other businesses This item includes Investment in subsidiaries2025-04-012026-03-31AuditedStandalone71345100000047491000000760942000000033520000001480000003888090000001095900000014182000000184440000000601890000000159052000000015905200000038349000000-5930000003775600000001212960000000000121296000000-866500000011263100000020977000000261582000000011.5911.550011.5911.55Sub-contracting and technical fees33564000000Facility expenses3229000000Travel3048000000Communication593000000Legal and professional charges1615000000Software license expense for internal use4529000000Marketing and brand building831000000Other expenses-1316000000Sub-contracting and technical fees126442000000Facility 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at fair value through OCI-7000000388000000Re-measurements of the defined benefit plans, net222000000Net change in fair value of investment in equity instruments measured at fair value through OCI1340000003560000009400000049000000Net change in time value of option contracts designated as cash flow hedges175000000Net change in intrinsic value of option contracts designated as cash flow hedges-941000000Net change in fair value of forward contracts designated as cash flow hedges-4548000000Net change in fair value of investment in debt instruments measured at fair value through OCI-1887000000-7201000000Net change in time value of option contracts designated as cash flow hedges73000000Net change in intrinsic value of option contracts designated as cash flow hedges-1622000000Net change in fair value of forward contracts designated as cash flow hedges-7478000000Net change in fair value of investment in debt instruments measured at fair value through 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