Wipro Ltd 6-K, filed Jul 21, 2025

About this 6-K

Wipro Ltd (WIT)

6-K 2025-07-21 For: 2025-07-21

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Added on April 08, 2026

^ Value is less than 0.5

The accompanying notes form an integral part of these interim condensed consolidated financial statements

As per our report of even date attached

For and on behalf of the Board of Directors

Wipro Ltd filed this 6-K on July 21, 2025.

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WIPRO LIMITED

By:		/s/ Aparna Chandrashekar Iyer
Aparna Chandrashekar Iyer
Chief Financial Officer


Item

99.1		IFRS Press Release

99.2		Form of Advertisement Placed in Indian Newspapers

99.3		Consolidated Interim Financial Statements under IFRS

99.4		Statutorily Audited Consolidated Financial Results filed with stock exchanges in India

99.5		Data sheet containing operating metrics filed with stock exchanges in India


Contact for Investor Relations		Contact for Media & Press

Dipak Kumar Bohra	Abhishek Jain	Dinesh Joshi
Phone: +91-80-6142 7201	Phone: +91-80-6142 6143	Phone: +91 92052-64001
dipak.bohra@wipro.com	abhishek.jain2@wipro.com	media-relations@wipro.com


	As at March 31, 2025		As at June 30, 2025
			Convenience translation into U.S. Dollar in millions (unaudited)
ASSETS
Goodwill		325,014		328,439	3,831
Intangible assets		27,450		25,916	302
Property, plant and equipment		80,684		79,754	930
Right-of-Use assets		25,598		27,121	317
Financial assets
Derivative assets		^		2	^
Investments		26,458		27,585	322
Trade receivables		299		300	3
Other financial assets		4,664		4,698	55
Investments accounted for using the equity method		1,327		1,382	16
Deferred tax assets		2,561		2,515	29
Non-current tax assets		7,230		6,441	75
Other non-current assets		7,460		8,113	95

Total non-current assets		508,745		512,266	5,975

Inventories		694		571	7
Financial assets
Derivative assets		1,820		912	11
Investments		411,474		405,976	4,735
Cash and cash equivalents		121,974		125,763	1,467
Trade receivables		117,745		118,143	1,378
Unbilled receivables		64,280		71,626	835
Other financial assets		8,448		19,105	223
Contract assets		15,795		16,151	188
Current tax assets		6,417		6,760	78
Other current assets		29,128		30,395	355

Total current assets		777,775		795,402	9,277

TOTAL ASSETS		1,286,520		1,307,668	15,252

EQUITY
Share capital		20,944		20,965	245
Share premium		2,628		4,825	56
Retained earnings		716,477		750,674	8,755
Share-based payment reserve		6,985		5,224	61
Special Economic Zone Re-investment reserve		27,778		26,885	314
Other components of equity		53,497		60,330	703

Equity attributable to the equity holders of the Company		828,309		868,903	10,134
Non-controlling interests		2,138		1,688	20

TOTAL EQUITY		830,447		870,591	10,154

LIABILITIES
Financial liabilities
Loans and borrowings		63,954		—	—
Lease liabilities		22,193		23,977	280
Other financial liabilities		7,793		5,134	60
Deferred tax liabilities		16,443		15,551	181
Non-current tax liabilities		42,024		41,567	485
Other non-current liabilities		17,119		18,686	218
Provisions		294		263	3

Total non-current liabilities		169,820		105,178	1,227

Financial liabilities
Loans, borrowings and bank overdrafts		97,863		126,766	1,479
Lease liabilities		8,025		7,993	93
Derivative liabilities		968		1,326	16
Trade payables and accrued expenses		88,252		86,010	1,003
Other financial liabilities		3,878		6,626	77
Contract liabilities		20,063		20,739	242
Current tax liabilities		34,481		45,113	526
Other current liabilities		31,086		35,575	415
Provisions		1,637		1,751	20

Total current liabilities		286,253		331,899	3,871

TOTAL LIABILITIES		456,073		437,077	5,098

TOTAL EQUITY AND LIABILITIES		1,286,520		1,307,668	15,252


	Three months ended June 30,
	2024			2025			2025
							Convenience translation into U.S. Dollar in millions (unaudited) Refer to Note 2(iii)
Revenues		219,638			221,346			2,582
Cost of revenues		(153,306	)		(157,247	)		(1,834	)

Gross profit		66,332			64,099			748
Selling and marketing expenses		(15,844	)		(15,285	)		(178	)
General and administrative expenses		(14,213	)		(13,272	)		(155	)
Foreign exchange gains/(losses), net		(206	)		182			2

Results from operating activities		36,069			35,724			417
Finance expenses		(3,288	)		(3,608	)		(42	)
Finance and other income		7,480			10,417			121
Share of net profit/ (loss) of associate and joint venture accounted for using the equity method		(45	)		50			1

Profit before tax		40,216			42,583			497
Income tax expense		(9,850	)		(9,218	)		(108	)

Profit for the period		30,366			33,365			389

Profit attributable to:
Equity holders of the Company		30,032			33,304			388
Non-controlling interests		334			61			1

Profit for the period		30,366			33,365			389

Earnings per equity share:
Attributable to equity holders of the Company
Basic		2.87			3.18			0.04
Diluted		2.87			3.17			0.04
Weighted average number of equity shares used in computing earnings per equity share
Basic		10,451,552,512			10,472,085,808			10,472,085,808
Diluted		10,473,536,226			10,492,102,015			10,492,102,015


Particulars	Three months ended									Year ended
	June 30, 2025			March 31, 2025			June 30, 2024			March 31, 2025
	Audited			Audited			Audited			Audited
Segment revenue
IT Services
Americas 1		73,097			73,721			67,700			281,824
Americas 2		67,070			68,582			67,338			271,972
Europe		56,817			58,552			60,422			240,077
APMEA		23,816			23,598			23,503			94,351

Total of IT Services		220,800			224,453			218,963			888,224
IT Products		728			813			469			2,692

Total segment revenue		221,528			225,266			219,432			890,916

Segment result
IT Services
Americas 1		14,994			16,195			13,687			58,186
Americas 2		13,385			15,513			15,533			61,326
Europe		6,026			8,140			5,873			29,434
APMEA		2,979			3,672			2,441			12,850
Unallocated		750			(4,250	)		(1,477	)		(10,157	)

Total of IT Services		38,134			39,270			36,057			151,639
IT Products		20			28			(47	)		(173	)
Reconciling Items		(2,430	)		(211	)		59			(195	)

Total segment result		35,724			39,087			36,069			151,271

Finance expenses		(3,608	)		(3,767	)		(3,288	)		(14,770	)
Finance and other income		10,417			11,819			7,480			38,202
Share of net profit/ (loss) of associate and joint venture accounted for using the equity method		50			291			(45	)		254

Profit before tax		42,583			47,430			40,216			174,957


Three Months ended June 30, 2025
IT Services Revenue as per IFRS	$	2,587.4
Effect of Foreign currency exchange movement	($	44.1	)

Non-GAAP Constant Currency IT Services Revenue based on previous quarter exchange rates	$	2,543.3


	In INR Mn
	Three months ended June 30, 2025
Net Income for the period [A]		33,365
Computation of Free Cash Flow
Net cash generated from operating activities [B]		41,119
Add/ (deduct) cash inflow/ (outflow) on:
Purchase of property, plant and equipment		(2,742	)
Proceeds from sale of property, plant and equipment		12
Free Cash Flow [C]		38,389
Operating Cash Flow as percentage of Net Income [B/A]		123.2	%
Free Cash Flow as percentage of Net Income [C/A]		115.1	%


	Notes		As at March 31, 2025		As at June 30, 2025
							Convenience translation into U.S. Dollar in millions (unaudited) Refer to Note 2(iii)
ASSETS
Goodwill		6		325,014		328,439		3,831
Intangible assets		6		27,450		25,916		302
Property, plant and equipment		4		80,684		79,754		930
Right-of-Use assets		5		25,598		27,121		317
Financial assets
Derivative assets		17		^		2		^
Investments		7		26,458		27,585		322
Trade receivables				299		300		3
Other financial assets		10		4,664		4,698		55
Investments accounted for using the equity method				1,327		1,382		16
Deferred tax assets				2,561		2,515		29
Non-current tax assets				7,230		6,441		75
Other non-current assets		11		7,460		8,113		95

Total non-current assets				508,745		512,266		5,975

Inventories		8		694		571		7
Financial assets
Derivative assets		17		1,820		912		11
Investments		7		411,474		405,976		4,735
Cash and cash equivalents		9		121,974		125,763		1,467
Trade receivables				117,745		118,143		1,378
Unbilled receivables				64,280		71,626		835
Other financial assets		10		8,448		19,105		223
Contract assets				15,795		16,151		188
Current tax assets				6,417		6,760		78
Other current assets		11		29,128		30,395		355

Total current assets				777,775		795,402		9,277

TOTAL ASSETS				1,286,520		1,307,668		15,252

EQUITY
Share capital				20,944		20,965		245
Share premium				2,628		4,825		56
Retained earnings				716,477		750,674		8,755
Share-based payment reserve				6,985		5,224		61
Special Economic Zone Re-investment reserve				27,778		26,885		314
Other components of equity				53,497		60,330		703

Equity attributable to the equity holders of the Company				828,309		868,903		10,134
Non-controlling interests				2,138		1,688		20

TOTAL EQUITY				830,447		870,591		10,154

LIABILITIES
Financial liabilities
Loans and borrowings		12		63,954		—		—
Lease liabilities				22,193		23,977		280
Other financial liabilities		14		7,793		5,134		60
Deferred tax liabilities				16,443		15,551		181
Non-current tax liabilities				42,024		41,567		485
Other non-current liabilities		15		17,119		18,686		218
Provisions		16		294		263		3

Total non-current liabilities				169,820		105,178		1,227

Financial liabilities
Loans, borrowings and bank overdrafts		12		97,863		126,766		1,479
Lease liabilities				8,025		7,993		93
Derivative liabilities		17		968		1,326		16
Trade payables and accrued expenses		13		88,252		86,010		1,003
Other financial liabilities		14		3,878		6,626		77
Contract liabilities				20,063		20,739		242
Current tax liabilities				34,481		45,113		526
Other current liabilities		15		31,086		35,575		415
Provisions		16		1,637		1,751		20

Total current liabilities				286,253		331,899		3,871

TOTAL LIABILITIES				456,073		437,077		5,098

TOTAL EQUITY AND LIABILITIES				1,286,520		1,307,668		15,252


for Deloitte Haskins & Sells LLP	Rishad A. Premji	Deepak M. Satwalekar	Srinivas Pallia
Chartered Accountants	Chairman	Director	Chief Executive Officer and
Firm’s Registration No: 117366W/W - 100018	(DIN: 02983899)	(DIN: 00009627)	Managing Director
			(DIN: 10574442)

Anand Subramanian	Aparna C. Iyer		M. Sanaulla Khan
Partner	Chief Financial Officer		Company Secretary
Membership No.: 110815			Membership No.: F4129

Bengaluru
July 17, 2025


The accompanying notes form an integral part of these interim condensed consolidated financial statements

As per our report of even date attached		For and on behalf of the Board of Directors


															Other components of equity
Particulars	Number of shares⁽¹⁾		Share capital, fully paid-up		Share premium		Retained earnings		Share- based payment reserve			Special Economic Zone Re-investment reserve			Foreign currency translation reserve⁽²⁾			Cash flow hedging reserve⁽³⁾		Other reserves⁽²⁾			Equity attributable to the equity holders of the Company			Non-controlling interests			Total equity
As at April 1, 2024		5,225,138,246		10,450		3,291		630,936		6,384			42,129			47,261			578		8,854			749,883			1,340			751,223
Comprehensive income for the period
Profit for the period		—		—		—		30,032		—			—			—			—		—			30,032			334			30,366
Other comprehensive income		—		—		—		—		—			—			(1,398	)		307		(76	)		(1,167	)		(2	)		(1,169	)

Total comprehensive income for the period		—		—		—		30,032		—			—			(1,398	)		307		(76	)		28,865			332			29,197

Issue of equity shares on exercise of options		5,025,959		10		2,221		—		(2,221	)		—			—			—		—			10			—			10
Compensation cost related to employee share-based payment		—		—		—		—		1,335			—			—			—		—			1,335			—			1,335
Transferred from Special Economic Zone Re-investment reserve		—		—		—		527		—			(527	)		—			—		—			—			—			—
Others		—		—		—		—		—			—			—			—		—			—			(3	)		(3	)

Other transactions for the period		5,025,959		10		2,221		527		(886	)		(527	)		—			—		—			1,345			(3	)		1,342

As at June 30, 2024		5,230,164,205		10,460		5,512		661,495		5,498			41,602			45,863			885		8,778			780,093			1,669			781,762


	Land			Buildings			Plant and equipments⁽¹⁾			Furniture and fixtures			Office equipments			Vehicles			Total
Gross carrying value:
As at April 1, 2024	₹	4,375		₹	47,024		₹	102,513		₹	18,233		₹	7,514		₹	34		₹	179,693
Additions		—			—			1,190			187			41			4			1,422
Disposals		—			(9	)		(2,199	)		(119	)		(89	)		^			(2,416	)
Translation adjustment		(1	)		(65	)		(403	)		(51	)		(30	)		(1	)		(551	)

As at June 30, 2024	₹	4,374		₹	46,950		₹	101,101		₹	18,250		₹	7,436		₹	37		₹	178,148

Accumulated depreciation/ impairment:
As at April 1, 2024	₹	—		₹	11,775		₹	75,549		₹	12,287		₹	5,932		₹	22		₹	105,565
Depreciation and impairment		—			380			2,937			542			148			1			4,008
Disposals		—			(7	)		(2,151	)		(103	)		(75	)		^			(2,336	)
Translation adjustment		—			(48	)		(329	)		(29	)		(23	)		(1	)		(430	)

As at June 30, 2024	₹	—		₹	12,100		₹	76,006		₹	12,697		₹	5,982		₹	22		₹	106,807

Net carrying value as at June 30, 2024	₹	4,374		₹	34,850		₹	25,095		₹	5,553		₹	1,454		₹	15		₹	71,341

Capital work-in-progress																			₹	8,616

Net carrying value including Capital work-in-progress as at June 30, 2024																			₹	79,957

Gross carrying value:
As at April 1, 2024	₹	4,375		₹	47,024		₹	102,513		₹	18,233		₹	7,514		₹	34		₹	179,693
Additions		—			6,215			10,623			3,143			943			10			20,934
Additions through Business combination		—			—			9			—			—			—			9
Disposals		(6	)		(680	)		(13,668	)		(1,803	)		(793	)		(9	)		(16,959	)
Translation adjustment		4			(3	)		77			3			(1	)		(1	)		79

As at March 31, 2025	₹	4,373		₹	52,556		₹	99,554		₹	19,576		₹	7,663		₹	34		₹	183,756

Accumulated depreciation/ impairment:
As at April 1, 2024	₹	—		₹	11,775		₹	75,549		₹	12,287		₹	5,932		₹	22		₹	105,565
Depreciation and impairment		—			1,662			11,050			2,229			623			4			15,568
Disposals		—			(410	)		(13,189	)		(1,526	)		(730	)		(8	)		(15,863	)
Translation adjustment		—			(30	)		49			(1	)		(4	)		(1	)		13

As at March 31, 2025	₹	—		₹	12,997		₹	73,459		₹	12,989		₹	5,821		₹	17		₹	105,283

Net carrying value as at March 31, 2025	₹	4,373		₹	39,559		₹	26,095		₹	6,587		₹	1,842		₹	17		₹	78,473

Capital work-in-progress																			₹	2,211

Net carrying value including Capital work-in-progress as at March 31, 2025																			₹	80,684

Gross carrying value:
As at April 1, 2025	₹	4,373		₹	52,556		₹	99,554		₹	19,576		₹	7,663		₹	34		₹	183,756
Additions		—			—			1,257			934			139			1			2,331
Disposals		—			(69	)		(1,955	)		(58	)		(8	)		^			(2,090	)
Translation adjustment		15			145			876			70			44			^			1,150

As at June 30, 2025	₹	4,388		₹	52,632		₹	99,732		₹	20,522		₹	7,838		₹	35		₹	185,147


Accumulated depreciation/ impairment:
As at April 1, 2025	₹	—	₹	12,997		₹	73,459		₹	12,989		₹	5,821		₹	17	₹	105,283
Depreciation and impairment		—		487			2,481			607			168			1		3,744
Disposals		—		(67	)		(1,935	)		(47	)		(8	)		^		(2,057	)
Translation adjustment		—		66			754			48			35			^		903

As at June 30, 2025	₹	—	₹	13,483		₹	74,759		₹	13,597		₹	6,016		₹	18	₹	107,873

Net carrying value as at June 30, 2025	₹	4,388	₹	39,149		₹	24,973		₹	6,925		₹	1,822		₹	17	₹	77,274

Capital work-in-progress																	₹	2,480

Net carrying value including Capital work-in-progress as at June 30, 2025																	₹	79,754


	Category of Right-of-Use assets
	Land			Buildings			Plant and equipments			Vehicles			Total
Gross carrying value:
As at April 1, 2024	₹	1,343		₹	28,453		₹	2,242		₹	849		₹	32,887
Additions		—			3,192			—			34			3,226
Disposals		—			(1,648	)		(2	)		(44	)		(1,694	)
Translation adjustment		—			(222	)		(4	)		(7	)		(233	)

As at June 30, 2024	₹	1,343		₹	29,775		₹	2,236		₹	832		₹	34,186

Accumulated depreciation:
As at April 1, 2024	₹	98		₹	13,237		₹	1,086		₹	511		₹	14,932
Depreciation		5			1,340			112			42			1,499
Disposals		—			(1,328	)		(2	)		(43	)		(1,373	)
Translation adjustment		—			(97	)		(4	)		(4	)		(105	)

As at June 30, 2024	₹	103		₹	13,152		₹	1,192		₹	506		₹	14,953

Net carrying value as at June 30, 2024	₹	1,240		₹	16,623		₹	1,044		₹	326		₹	19,233

Gross carrying value:
As at April 1, 2024	₹	1,343		₹	28,453		₹	2,242		₹	849		₹	32,887
Additions		—			10,822			3,735			228			14,785
Disposals		(221	)		(4,389	)		(632	)		(354	)		(5,596	)
Translation adjustment		—			152			100			17			269

As at March 31, 2025	₹	1,122		₹	35,038		₹	5,445		₹	740		₹	42,345

Accumulated depreciation:
As at April 1, 2024	₹	98		₹	13,237		₹	1,086		₹	511		₹	14,932
Depreciation		21			5,362			539			180			6,102
Disposals		(13	)		(3,776	)		(303	)		(319	)		(4,411	)
Translation adjustment		—			81			34			9			124

As at March 31, 2025	₹	106		₹	14,904		₹	1,356		₹	381		₹	16,747

Net carrying value as at March 31, 2025	₹	1,016		₹	20,134		₹	4,089		₹	359		₹	25,598

Gross carrying value:
As at April 1, 2025	₹	1,122		₹	35,038		₹	5,445		₹	740		₹	42,345
Additions		—			2,716			—			24			2,740
Disposals		—			(1,311	)		(2	)		(22	)		(1,335	)
Translation adjustment		—			569			110			67			746

As at June 30, 2025	₹	1,122		₹	37,012		₹	5,553		₹	809		₹	44,496

Accumulated depreciation:
As at April 1, 2025	₹	106		₹	14,904		₹	1,356		₹	381		₹	16,747
Depreciation		5			1,213			220			48			1,486
Disposals		—			(1,259	)		(2	)		(17	)		(1,278	)
Translation adjustment		—			299			86			35			420

As at June 30, 2025	₹	111		₹	15,157		₹	1,660		₹	447		₹	17,375

Net carrying value as at June 30, 2025	₹	1,011		₹	21,855		₹	3,893		₹	362		₹	27,121


	As at
	March 31, 2025		June 30, 2025
Balance at the beginning of the period	₹	316,002	₹	325,014
Translation adjustment		7,688		3,425
Acquisition through Business combinations		1,324		—

Balance at the end of the period	₹	325,014	₹	328,439


	As at
	June 30, 2024			June 30, 2025
Cash and cash equivalents	₹	98,304		₹	125,763
Bank overdrafts		(20	)		^

	₹	98,284		₹	125,763


	As at
	March 31, 2025		June 30, 2025
Non-current
Liability on written put options to non-controlling interests (Refer to Note 17)	₹	4,945	₹	2,638
Contingent consideration (Refer to Note 17)		1,307		1,351
Liabilities towards customer contracts		1,026		837
Long-term incentive payable		387		197
Deferred consideration for Business combination		61		30
Rent deposit		26		24
Other liabilities		41		57

	₹	7,793	₹	5,134

Current
Liability on written put options to non-controlling interests (Refer to Note 17)	₹	—	₹	2,461
Liabilities towards customer contracts		342		1,180
Capital creditors		1,255		1,110
Advance from customers		167		591
Rent deposit		475		476
Contingent consideration (Refer to Note 17)		557		301
Interest accrued on loans and borrowings		489		253
Deferred consideration for Business combination		295		114
Unclaimed dividend		64		96
Other liabilities		234		44

	₹	3,878	₹	6,626

	₹	11,671	₹	11,760


	Fair value through profit or loss		Fair value through other comprehensive income				Amortized cost		Total
	Fair value through profit or loss		Mandatory		Designated upon initial recognition		Amortized cost		Total
Financial Assets:
Cash and cash equivalents (Refer to Note 9)	₹	—	₹	—	₹	—	₹	121,974	₹	121,974
Investments (Refer to Note 7)
Equity Instruments		4,955		—		12,493		—		17,448
Fixed maturity plan mutual funds		1,503		—		—		—		1,503
Short-term mutual funds		88,776		—		—		—		88,776
Non-convertible debentures		—		219,389		—		—		219,389
Government securities		—		10,651		—		—		10,651
Commercial papers		—		2,858		—		—		2,858
Bonds		—		21,138		—		—		21,138
Inter corporate and term deposits		—		—		—		76,169		76,169
Other financial assets
Trade receivables		—		—		—		118,044		118,044
Unbilled receivables		—		—		—		64,280		64,280
Other financial assets (Refer to Note 10)		—		—		—		13,112		13,112
Derivative assets (Refer to Note 17)		1,105		—		715		—		1,820

	₹	96,339	₹	254,036	₹	13,208	₹	393,579	₹	757,162

Financial Liabilities:
Trade payables and other liabilities
Trade payables and accrued expenses (Refer to Note 13)	₹	—	₹	—	₹	—	₹	88,252	₹	88,252
Other financial liabilities (Refer to Note 14)		1,864		—		—		9,807		11,671
Loans, borrowings and bank overdrafts (Refer to Note 12)		—		—		—		161,817		161,817
Lease liabilities		—		—		—		30,218		30,218
Derivative liabilities (Refer to Note 17)		75		—		893		—		968

	₹	1,939	₹	—	₹	893	₹	290,094	₹	292,926


Financial instrument		Method and assumptions
Derivative instruments (assets and liabilities)		The Company enters into derivative financial instruments with various counterparties, primarily banks with investment grade credit ratings. Derivatives valued using valuation techniques with market observable inputs are mainly interest rate swaps, foreign exchange forward contracts and foreign exchange option contracts. The most frequently applied valuation techniques include forward pricing, swap models and Black Scholes models (for option valuation), using present value calculations. The models incorporate various inputs including the credit quality of counterparties, foreign exchange spot and forward rates, interest rate curves and forward rate curves of the underlying. As at June 30, 2025, the changes in counterparty credit risk had no material effect on the hedge effectiveness assessment for derivatives designated in hedge relationships and other financial instruments recognized at fair value.

Investment in non-convertible debentures, government securities, commercial papers and bonds		Fair value of these instruments is derived based on the indicative quotes of price and yields prevailing in the market as at reporting date.

Investment in fixed maturity plan mutual funds		Fair value of these instruments is derived based on the indicative quotes of price prevailing in the market as at reporting date.


Financial instrument		Method and assumptions
Investment in equity instruments		Fair value of these instruments is determined using market approach primarily based on market multiples method.

Contingent consideration and liability on written put options to non-controlling interests		Fair value of these instruments is determined using valuation techniques which includes inputs relating to risk-adjusted revenue and operating profit forecast.


	As at
Investment in equity instruments	March 31, 2025			June 30, 2025
Balance at the beginning of the period	₹	20,126		₹	17,391
Additions		1,925			345
Disposals⁽¹⁾		(1,828	)		(25	)
Gain/(loss) recognized in consolidated statement of income		321			353
Gain/(loss) recognized in other comprehensive income		(3,609	)		^
Translation adjustment		456			61

Balance at the end of the period	₹	17,391		₹	18,125


	As at
Contingent consideration	March 31, 2025			June 30, 2025
Balance at the beginning of the period	₹	(429	)	₹	(1,864	)
(Addition)/Reversals⁽¹⁾		169			(48	)
Addition through Business combination		(1,537	)		—
Payouts		—			313
Finance expense recognized in consolidated statement of income		(47	)		(47	)
Translation adjustment		(20	)		(6	)

Balance at the end of the period	₹	(1,864	)	₹	(1,652	)


	As at
Liability on written put options to non-controlling interests	March 31, 2025			June 30, 2025
Balance at the beginning of the period	₹	(4,303	)	₹	(4,945	)
Finance expense recognized in consolidated statement of income		(530	)		(136	)
Translation adjustment		(112	)		(18	)

Balance at the end of the period	₹	(4,945	)	₹	(5,099	)


	Three months ended June 30,
	2024			2025
Interest income	₹	5,627		₹	7,327
Net gain from investments classified as FVTPL		1,853			2,831
Net gain from investments classified as FVTOCI		—			259

Finance and other income	₹	7,480		₹	10,417

Foreign exchange gains/(losses), net, on financial instruments measured at FVTPL	₹	(185	)	₹	111
Other foreign exchange gains/(losses), net		(21	)		71

Foreign exchange gains/(losses), net		₹ (206	)	₹	182


Subsidiaries	Subsidiaries	Subsidiaries	Country of Incorporation

Attune Consulting India Private Limited			India

Capco Technologies Private Limited			India

Wipro Chengdu Limited			China

Wipro Holdings (UK) Limited			U.K.

Wipro IT Services Bangladesh Limited			Bangladesh

Wipro IT Services UK Societas			U.K.
	Designit A/S		Denmark
		Designit Denmark A/S	Denmark
		Designit Germany GmbH	Germany
		Designit Oslo A/S	Norway
		Designit Spain Digital, S.L.U	Spain
		Designit T.L.V Ltd.	Israel
	Wipro Bahrain Limited Co. W.L.L		Bahrain
	Wipro Czech Republic IT Services s.r.o.		Czech Republic
	Wipro CRM Services		Belgium
		Wipro 4C Consulting France SAS	France
		Wipro CRM Services B.V.	Netherlands
		Wipro CRM Services ApS	Denmark
		Wipro CRM Services UK Limited	U.K.
	Grove Holdings 2 S.á.r.l		Luxembourg
		Capco Solution Services GmbH	Germany
		The Capital Markets Company Italy Srl	Italy


		Capco Brasil Serviços E Consultoria Ltda	Brazil
		The Capital Markets Company BV⁽¹⁾	Belgium
		Capco Consulting Middle East FZE	UAE
	PT. WT Indonesia		Indonesia
	Rainbow Software LLC		Iraq
	Wipro Arabia Limited⁽²⁾		Saudi Arabia
		Women’s Business Park Technologies Limited⁽²⁾	Saudi Arabia
	Wipro Doha LLC		Qatar
	Wipro Financial Outsourcing Services Limited		U.K.
		Wipro UK Limited	U.K.
	Wipro Gulf LLC		Sultanate of Oman
	Wipro Holdings Hungary Korlátolt Felelősségű Társaság		Hungary
	Wipro Information Technology Netherlands BV.		Netherlands
		Wipro do Brasil Technologia Ltda⁽¹⁾	Brazil
		Wipro Information Technology Kazakhstan LLP	Kazakhstan
		Wipro Outsourcing Services (Ireland) Limited	Ireland
		Wipro Portugal S.A.⁽¹⁾	Portugal
		Wipro Solutions Canada Limited	Canada
		Wipro Technologies Limited	Russia
		Wipro Technologies Peru SAC	Peru
		Wipro Technologies W.T. Sociedad Anonima	Costa Rica
		Wipro Technology Chile SPA	Chile
		Applied Value Technologies B.V.	Netherlands
	Wipro IT Service Ukraine, LLC		Ukraine
	Wipro IT Services Poland SP Z.O.O		Poland
	Wipro IT Services S.R.L.		Romania
	Wipro Regional Headquarter		Saudi Arabia
	Wipro Technologies Australia Pty Ltd		Australia
		Wipro Ampion Holdings Pty Ltd⁽¹⁾	Australia
	Wipro Technologies SA		Argentina
	Wipro Technologies SA DE CV		Mexico
	Wipro Technologies South Africa (Proprietary) Limited		South Africa
		Wipro Technologies Nigeria Limited	Nigeria
	Wipro Technologies SRL		Romania
	Wipro (Thailand) Co. Limited		Thailand

Wipro Japan KK			Japan

Wipro Networks Pte Limited			Singapore
	Wipro (Dalian) Limited		China
	Wipro Technologies SDN BHD		Malaysia
	Applied Value Technologies Pte Limited		Singapore
	Wipro (Tianjin) Limited⁽⁴⁾		China

Wipro Philippines, Inc.			Philippines

Wipro Shanghai Limited			China

Wipro Travel Services Limited			India

Wipro, LLC			USA

	Wipro Gallagher Solutions, LLC		USA
	Wipro Insurance Solutions, LLC		USA
	Wipro IT Services, LLC		USA
		Aggne Global Inc.⁽³⁾	USA
		Cardinal US Holdings, Inc.⁽¹⁾	USA
		Edgile, LLC	USA
		HealthPlan Services, Inc.⁽¹⁾	USA
		Infocrossing, LLC	USA
		International TechneGroup Incorporated⁽¹⁾	USA
		Wipro NextGen Enterprise Inc.⁽¹⁾	USA
		Rizing Intermediate Holdings, Inc.⁽¹⁾	USA
		Wipro Appirio, Inc.⁽¹⁾	USA


		Wipro Designit Services, Inc.⁽¹⁾	USA
		Wipro Telecom Consulting LLC	USA
		Wipro VLSI Design Services, LLC	USA
		Applied Value Technologies, Inc.	USA

Aggne Global IT Services Private Limited⁽³⁾			India

Wipro, Inc.			USA
	Wipro Life Science Solutions, LLC		USA


	The Capital Markets Company (UK) Ltd		U.K.

	The Capital Markets Company GmbH		Germany
		Capco Austria GmbH	Austria
	The Capital Markets Company Limited		Hong Kong
	The Capital Markets Company Limited		Canada
	The Capital Markets Company S.á.r.l		Switzerland
		Andrion AG	Switzerland
	The Capital Markets Company S.A.S		France
	The Capital Markets Company s.r.o		Slovakia

Wipro Ampion Holdings Pty Ltd			Australia
	Wipro Revolution IT Pty Ltd		Australia
	Wipro Shelde Australia Pty Ltd		Australia

Wipro Appirio, Inc.			USA
	Wipro Appirio (Ireland) Limited		Ireland
		Wipro Appirio UK Limited	U.K.
	Topcoder, LLC.		USA

Wipro Designit Services, Inc.			USA
	Wipro Designit Services Limited		Ireland

Wipro do Brasil Technologia Ltda			Brazil
	Wipro do Brasil Servicos Ltda		Brazil
	Wipro Do Brasil Sistemas De Informatica Ltda		Brazil

Wipro Portugal S.A.			Portugal
	Wipro Technologies GmbH		Germany
		Wipro Business Solutions GmbH⁽⁵⁾	Germany
		Wipro IT Services Austria GmbH	Austria


X	Profit for the period attributable to:
	Equity holders of the Company	33,304	35,696	30,032	131,354
	Non-controlling interests	61	185	334	826

		33,365	35,881	30,366	132,180

	Total comprehensive income for the period attributable to:
	Equity holders of the Company	40,137	36,005	28,865	135,595
	Non-controlling interests	64	167	332	848

		40,201	36,172	29,197	136,443

XI	Paid up equity share capital (Par value ₹ 2 per share)	20,965	20,944	10,460	20,944
XII	Reserves excluding revaluation reserves and Non-controlling interests as per balance sheet				807,365

XIII	Earnings per share (EPS)
	(Equity shares of par value of ₹ 2/- each)
	(EPS for the three months ended periods are not annualized)
	Basic (in ₹)	3.18	3.41	2.87	12.56
	Diluted (in ₹)	3.17	3.39	2.87	12.52


By order of the Board,		For, Wipro Limited

Place: Bengaluru Date: July 17, 2025		Rishad A. Premji Chairman