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6-K 1 d946059d6k.htm 6-K 6-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 6-K

Report of Foreign Private Issuer

Pursuant to Rule 13a-16 or 15d-16

under the Securities Exchange Act of 1934

For the month of October 2025

Commission File Number 001-16139

Wipro Limited

(Exact name of Registrant as specified in its charter)

Not Applicable

(Translation of Registrant’s name into English)

Karnataka, India

(Jurisdiction of incorporation or organization)

Doddakannelli

Sarjapur Road

Bangalore, Karnataka 560035, India +91-80-2844-0011

(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F:

Form 20-F ☒ Form 40-F ☐

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):

Yes ☐ No ☒

Note: Regulation S-T Rule 101(b)(1) only permits the submission in paper of a Form 6-K if submitted solely to provide an attached annual report to security holders.

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):

Yes ☐ No ☒

Note: Regulation S-T Rule 101(b)(7) only permits the submission in paper of a Form 6-K if submitted to furnish a report or other document that the registrant foreign private issuer must furnish and make public under the laws of the jurisdiction in which the registrant is incorporated, domiciled or legally organized (the registrant’s “home country”), or under the rules of the home country exchange on which the registrant’s securities are traded, as long as the report or other document is not a press release, is not required to be and has not been distributed to the registrant’s security holders, and, if discussing a material event, has already been the subject of a Form 6-K submission or other Commission filing on EDGAR.

OUTCOME OF BOARD MEETING

Wipro Limited, a company organized under the laws of the Republic of India (the “Company”), hereby furnishes the Commission with the following information relating to the outcome of the meeting of the Board of Directors of the Company (the “Board”) held over October 15-16, 2025. The following information shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or incorporated by reference in any filing under the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such a filing.

On October 16, 2025, the Company informed the securities exchanges in India on which its securities are listed and the New York Stock Exchange (together, the “Exchanges”) that the Board approved the financial results of the Company for the quarter and half year ended September 30, 2025. A copy of such letter to the Exchanges is attached hereto as Item 99.1.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly organized.

WIPRO LIMITED

/s/ M. Sanaulla Khan

M. Sanaulla Khan

Senior Vice President and Company Secretary

Dated: October 21, 2025

INDEX TO EXHIBITS


Item

99.1		Letter to the Exchanges dated October 16, 2025.

EX-99.1 2 d946059dex991.htm EX-99.1 EX-99.1

Exhibit 99.1

LOGO

October 16, 2025

The Manager - Listing

National Stock Exchange of India Limited

(NSE: WIPRO)

The Manager - Listing

BSSE Limited

(BSE: 507685)

The Market Operations

NYSE, New York

(NYSE: WIT)

Dear Sir/Madam,

Sub: Outcome of Board Meeting

The Board of Directors (“Board”) of Wipro Limited (“Company”), have at their meeting held over October 15-16, 2025, considered and approved the financial results of the Company for the quarter and half year ended September 30, 2025, as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Please find enclosed the Audited Standalone and Consolidated financial results under lndAS and Audited Consolidated financial results under IFRS for the quarter and half year ended September 30, 2025, together with the Auditor’s Report, as approved by the Board today. The financial results are also being made available on the Company’s website at www.wipro.com.

The Board Meeting commenced on October 15, 2025 at 4:10 PM. The Board of Directors finally approved the financial results for the said period at their meeting held on October 16, 2025, which concluded at 3:35 PM.

Thanking You,


For Wipro Limited
/s/ M Sanaulla Khan
M Sanaulla Khan
Company Secretary

ENCL: As above

LOGO


Deloitte				Chartered Accountants
Haskins & Sells LLP				Prestige Trade Tower, Level 19
				46, Palace Road, High Grounds
				Bengaluru-560 001
				Karnataka, India
				Tel: +91 80 6188 6000
				Fax: +91 80 6188 6011

INDEPENDENT AUDITOR’S REPORT ON THE AUDIT OF STANDALONE FINANCIAL RESULTS

TO THE BOARD OF DIRECTORS OF WIPRO LIMITED

Opinion

We have audited the accompanying Statement of Standalone Financial Results of WIPRO LIMITED (“the Company”), for the three and six months ended September 30, 2025 (the “Statement”/ “Standalone Financial Results”), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “LODR Regulations”).

In our opinion and to the best of our information and according to the explanations given to us, the Statement:

a.	is presented in accordance with the requirements of Regulation 33 of the LODR Regulations; and

gives a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”) prescribed under section 133 of the Companies Act 2013 (“the Act”) read with relevant rules issued thereunder and other accounting principles generally accepted in India of the net profit and other comprehensive income and other financial information of the Company for the three and six months ended September 30, 2025.

Basis for Opinion

We conducted our audit of the Standalone Financial Results in accordance with the Standards on Auditing (“SAs”) specified under Section 143(10) of the Act. Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Standalone Financial Results section below. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (“ICAI”) together with the ethical requirements that are relevant to our audit of the Standalone Financial Results under the provisions of the Act and the Rules thereunder and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion.

Management’s and Board of Directors’ Responsibilities for the Standalone Financial Results

This Statement, which is the responsibility of the Company’s Board of Directors, and has been approved by them for the issuance. The Statement has been compiled from the related audited Interim Condensed Standalone Financial Statements for the three and six months ended September 30, 2025. The Company’s Board of Directors are responsible for the preparation and presentation of the Standalone Financial Results that give a true and fair view of the net profit and other comprehensive income and other financial information of the Company in accordance with the recognition and measurement principles laid down in Ind AS 34 prescribed under section 133 of the Act, read with relevant rules issued

Regd. Office: One International Center, Tower 3, 32nd floor, Senapati Bapat Marg, Elphinstone Road (West), Mumbai-400 013, Maharashtra, India. Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identification No: AAB-8737 thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the LODR Regulations.

Deloitte

Haskins & Sells LLP

This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Standalone Financial Results that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the Standalone Financial Results, the Management and Board of Directors is responsible for assessing the Company’s ability, to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors is also responsible for overseeing the financial reporting process of the Company.

Auditor’s Responsibilities for the Audit of the Standalone Financial Results

Our objectives are to obtain reasonable assurance about whether the Standalone Financial Results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Standalone Financial Results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

•

Identify and assess the risks of material misstatement of the Standalone Financial Results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls.

•

Obtain an understanding of internal financial controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on effectiveness of such controls.

•

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.

•

Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulation 33 of the LODR Regulations.

Deloitte

Haskins & Sells LLP

•

Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the Statement or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.

•

Evaluate the overall presentation, structure and content of the Standalone Financial Results, including the disclosures, and whether the Standalone Financial Results represent the underlying transactions and events in a manner that achieves fair presentation.

•

Obtain sufficient appropriate audit evidence regarding the Standalone Financial Results of the Company to express an opinion on the Standalone Financial Results.

Materiality is the magnitude of misstatements in the Standalone Financial Results that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the Standalone Financial Results may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the Standalone Financial Results.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal financial controls that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.


		For DELOITTE HASKINS & SELLS LLP
		Chartered Accountants
		(Firm’s Registration No. 117366W/W-100018)

		/s/ Anand Subramanian
		Anand Subramanian
		Partner
		(Membership No. 110815)
		UDIN:

Bengaluru, October 16, 2025

WIPRO LIMITED

CIN- L32102KA1945PLC020800 ; Registered Office: Wipro Limited, Doddakannelli, Sarjapur Road,

Bengaluru-560035, India

Website: www.wipro.com; Email: info@wipro.com; Tel:+91-80-2844 0011; Fax: +91-80-2844 0054

AUDITED STANDALONE FINANCIAL RESULTS FOR THE THREE AND SIX MONTHS

ENDED SEPTEMBER 30, 2025 UNDER Ind AS


	(₹ in millions, except share and per share data, unless otherwise stated)
		Three months ended									Six months ended						Year ended
	Particulars	September 30, 2025			June 30, 2025			September 30, 2024			September 30, 2025			September 30, 2024			March 31, 2025
	Income
I	Revenue from operations		177,700			171,954			172,262			349,654			340,215			685,750
II	Other income		8,923			20,423			10,660			29,346			17,519			39,477

III	Total Income (I+II)		186,623			192,377			182,922			379,000			357,734			725,227

IV	Expenses
	a) Purchases of stock-in-trade		987			268			675			1,255			1,236			2,113
	b) Changes in inventories of stock-in-trade		(146	)		134			(101	)		(12	)		(140	)		90
	c) Employee benefits expense		98,468			94,992			97,648			193,460			192,252			383,850
	d) Finance costs		2,827			2,461			2,460			5,288			4,619			10,018
	e) Depreciation, amortisation and impairment expense		3,510			3,621			3,732			7,131			7,530			15,013
	f) Sub-contracting and technical fees		30,911			31,081			28,143			61,992			55,444			112,812
	g) Facility expenses		2,728			3,356			3,006			6,084			6,148			12,350
	h) Travel		2,766			3,201			3,179			5,967			6,481			11,646
	i) Communication		609			558			631			1,167			1,152			2,335
	j) Legal and professional charges		1,818			1,004			1,939			2,822			3,190			7,189
	k) Software license expense for internal use		4,264			4,011			3,932			8,275			7,708			16,023
	l) Marketing and brand building		787			777			710			1,564			1,372			3,117
	m) Other expenses		1,947			1,737			(595	)		3,684			(58	)		2,546

	Total Expenses (IV)		151,476			147,201			145,359			298,677			286,934			579,102

V	Profit before tax (III-IV)		35,147			45,176			37,563			80,323			70,800			146,125
VI	Tax expense
	a) Current tax		9,783			8,959			9,421			18,742			18,809			39,934
	b) Deferred tax		(778	)		(744	)		695			(1,522	)		497			(2,940	)

	Total tax expense (VI)		9,005			8,215			10,116			17,220			19,306			36,994

VII	Profit for the period (V-VI)		26,142			36,961			27,447			63,103			51,494			109,131

VIII	Other comprehensive income (OCI)
	Items that will not be reclassified to profit or loss:
	Re-measurements of the defined benefit plans, net		303			(183	)		463			120			703			316
	Net change in fair value of investment in equity instruments measured at fair value through OCI		(13	)		(1	)		10			(14	)		8			(9	)
	Deferred taxes relating to items that will not be reclassified to profit or loss		(72	)		45			(116	)		(27	)		(178	)		(73	)
	Items that will be reclassified to profit or loss:
	Net change in time value of option contracts designated as cash flow hedges		73			(361	)		(495	)		(288	)		(483	)		(248	)
	Net change in intrinsic value of option contracts designated as cash flow hedges		(987	)		225			(138	)		(762	)		(23	)		193
	Net change in fair value of forward contracts designated as cash flow hedges		(2,362	)		45			(736	)		(2,317	)		(440	)		(787	)
	Net change in fair value of investment in debt instruments measured at fair value through OCI		(643	)		700			452			57			673			1,189


	Deferred taxes relating to items that will be reclassified to profit or loss	895		(90	)	289		805		131	(24	)

	Total other comprehensive income for the period, net of taxes	(2,806	)	380		(271	)	(2,426	)	391	557

IX	Total comprehensive income for the period (VII+VIII)	23,336		37,341		27,176		60,677		51,885	109,688

X	Paid up equity share capital (Par value ₹2 per share)	20,968		20,965		10,463		20,968		10,463	20,944
XI	Reserve excluding revaluation reserves as per balance sheet										613,930
XII	Earnings per equity share
	(Equity shares of par value ₹2/- each)
	(EPS for the three and six months ended periods are not annualised)
	Basic (in ₹)	2.50		3.53		2.63		6.03		4.93	10.44
	Diluted (in ₹)	2.49		3.52		2.61		6.01		4.91	10.40

The audited standalone financial results for the three and six months ended September 30, 2025 have been approved by the Board of Directors of the Company at its meeting held on October 16, 2025. The Company confirms that its statutory auditors, Deloitte Haskins & Sells LLP have issued audit report with unmodified opinion on the standalone financial results for the three and six months ended September 30, 2025.

The above audited standalone financial results have been prepared on the basis of the audited interim condensed standalone financial statements, which arc prepared in accordance with Indian Accounting Standards (“Ind AS”), the provisions of the Companies Act, 2013 (“the Companies Act”), as applicable and guidelines issued by the Securities and Exchange Board of India (“SEBI”). The Ind AS are prescribed under Section 133 of the Companies Act read with Rule 3 of the Companies (Indian Accounting Standards) Rules. 2015 and amendments issued thereafter. All amounts included in the standalone financial results (including notes) are reported in millions of Indian Rupees {₹ in millions) except share and per share data, unless otherwise stated.

Vide its order dated June 06, 2025, the Hon’ble National Company Law Tribunal, Bengaluru bench, approved the scheme of amalgamation for the merger of wholly owned subsidiaries Wipro HR Services India Private Limited, Wipro Overseas IT Services Private Limited, Wipro Technology Product Services Private Limited, Wipro Trademarks Holding Limited and Wipro VLSI Design Services India Private Limited with Wipro Limited. As per the said scheme, the appointed date is April 1. 2025. The Scheme has been accounted for under the “Pooling of Interests Method” as prescribed under Appendix C of Ind AS 103, “Business Combinations” as per the terms of the court order. Prior period numbers have been restated to give effect as if this merger had occurred from the beginning of the preceding period in the financial statements i.e. April 01, 2024.

Accordingly, the carrying value of assets, liabilities and reserves pertaining to these entities as appearing in the consolidated financials statements of Wipro Limited has been recognised in the standalone financial statements of Wipro Limited on account of merger effective April 01, 2024.

The Company publishes these standalone financial results along with the consolidated financial results. In accordance with Ind AS 108, “Operating Segments”, the Company has disclosed the segment information in the interim condensed consolidated financial statements and is incorporated in the consolidated financial results.

Gain/(loss) on sale of property, plant and equipment, for the three and six months ended September 30, 2025, includes gain on transfer of building of ₹ 405 and for the three and six months ended September 30, 2024 and year ended March 31, 2025, includes gain on relinquishment of the lease hold rights of land, and transfer of building along with other assets of ₹ 885.

6.	Other expenses are net of insurance claim received of ₹ 1,805 for the three and six months ended September 30, 2024 and year ended March 31, 2025.

Earnings per share for the three and six months ended September 30, 2024, have been proportionately adjusted for the bonus shares issued during the year ended March 31, 2025, in the ratio of 1:1 i.e, 1 (one) bonus equity share of ₹ 2 each for every 1 (one) fully paid-up equity shares held (including ADS holders).

8.	Balance Sheet:


	As at September 30, 2025		As at March 31, 2025
ASSETS
Non-current assets
Property, plant and equipment		68,597		70,517
Right-of-Use assets		14,621		12,909
Capital work-in-progress		2,326		1,785
Goodwill		6,082		6,082
Other intangible assets		575		721
Financial assets
Investments		254,587		204,399
Derivative assets		—		^
Other financial assets		3,721		3,538
Deferred tax assets (net)		1,420		453
Non-current tax assets (net)		5,641		7,075
Contract assets		1,728		—
Other non-current assets		6,574		5,474

Total non-current assets		365,872		312,953

Current assets
Inventories		629		622
Financial assets
Investments		378,755		409,568
Derivative assets		17		1,578
Trade receivables		83,415		80,796
Unbilled receivables		48,672		37,436
Cash and cash equivalents		36,353		44,342
Other financial assets		6,443		5,973
Current tax assets (net)		5,910		3,781
Contract assets		7,957		9,815
Other current assets		24,948		22,408

Total current assets		593,099		616,319

TOTAL ASSETS		958,971		929,272

EQUITY AND LIABILITIES
EQUITY
Equity share capital		20,968		20,944
Other equity		623,953		613,930

TOTAL EQUITY		644,921		634,874

LIABILITIES
Non-current liabilities
Financial liabilities
Lease liabilities		14,402		11,978
Other financial liabilities		874		1,051
Provisions		2,985		2,600
Deferred tax liabilities (net)		—		1,315
Non-current tax liabilities (net)		37,452		38,525
Other non-current liabilities		15,191		12,703

Total non-current liabilities		70,908		68,172

Current liabilities
Financial liabilities
Borrowings		61,500		60,500
Lease liabilities		3,548		3,813
Derivative liabilities		4,461		968
Trade payables
(a) Total outstanding dues of micro enterprises and small enterprises		1,821		1,286
(b) Total outstanding dues of creditors other than micro enterprises and small enterprises		63,017		66,537
Other financial liabilities		22,711		22,656
Contract liabilities		16,618		15,162
Other current liabilities		9,419		10,037
Provisions		15,103		13,167
Current tax liabilities (net)		44,944		32,100

Total current liabilities		243,142		226,226

TOTAL LIABILITIES		314,050		294,398

TOTAL EQUITY AND LlABILITIES		958,971		929,272

^Value is less than ₹ 0.5

9.	Statement of Cash Flows:


	For the six months ended September 30,
	2025			2024
Cash flows from operating activities
Profit for the period		63,103			51,494
Adjustments to reconcile profit for the period to net cash generated from operating activities
Gain on sale of property, plant and equipment, net		(490	)		(813	)
Depreciation, amortisation and impairment expense		7,131			7,530
Unrealised exchange (gain)/loss and net exchange (gain)/loss on loans to subsidiaries		(69	)		(248	)
Share-based compensation expense		1,400			2,258
Income tax expense		17,220			19,306
Lifetime expected credit loss/(write-back)		1,812			424
Finance and other income, net of finance costs		(21,026	)		(11,539	)
Changes in operating assets and liabilities
(increase)/Decrease in trade receivables		(4,170	)		3,576
(Increase)/Decrease in unbilled receivables and contract assets		(11,367	)		(4,503	)
(Increase)/Decrease in inventories		(7	)		(132	)
(Increase)/Decrease in other financial assets and other assets		(2,543	)		1,479
increase/(Decrease) in trade payables, other financial liabilities, other liabilities and provisions		(1,088	)		8,876
Increase/(Decrease) in contract liabilities		1,456			159

Cash generated from operating activities before taxes		51,362			77,867

Income taxes paid, net		(7,666	)		(5,701	)

Net cash generated from operating activities		43,696			72,166

Cash flows from investing activities
Payment for purchase of property, plant and equipment		(5,116	)		(2,671	)
Proceeds from disposal of property, plant and equipment		597			1,437
Payment for purchase of investments		(433,173	)		(422,974	)
Proceeds from sale of investments		452,040			323,251
Investment in subsidiaries		(33,548	)		—
Repayment of security deposit for property, plant and equipment		—			(300	)
Interest received		14,439			12,946
Dividend received		9,104			874

Net cash generated from/(used in) investing activities		4,343			(87,437	)

Cash flows from financing activities
Proceeds from issuance of equity shares and shares pending allotment		24			13
Repayment of borrowings		(115,000	)		(65,500	)
Proceeds from borrowings		116,000			89,000
Payment of lease liabilities including interest		(2,881	)		(2,556	)
Payment of dividend		(52,354	)		—
Interest and finance costs paid		(2,069	)		(2,179	)

Net cash generated from/(used in) financing activities		(56,280	)		18,778

Net increase/(decrease) in cash and cash equivalents during the period		(8,241	)		3,507
Effect of exchange rate changes on cash and cash equivalents		252			41
Cash and cash equivalents at the beginning of the period		44,342			39,055

Cash and cash equivalents at the end of the period		36,353			42,603


By order of the Board,				For, Wipro Limited

				/s/ Rishad A. Premji
Place: Bengaluru				Rishad A. Premji
Date: October 16, 2025				Chairman


Deloitte				Chartered Accountants
Haskins & Sells LLP				Prestige Trade Tower, Level 19
				46, Palace Road, High Grounds
				Bengaluru-560 001
				Karnataka, India
				Tel: +91 80 6188 6000
				Fax: +91 80 6188 6011

INDEPENDENT AUDITOR’S REPORT ON THE AUDIT OF CONSOLIDATED FINANCIAL RESULTS

TO THE BOARD OF DIRECTORS OF WIPRO LIMITED

Opinion

We have audited the accompanying Statement of Consolidated Financial Results of WIPRO LIMITED (the “Company”) and its subsidiaries (the Company and its subsidiaries together referred to as “the Group”) for the three and six months ended September 30, 2025 (“the Statement”/” Consolidated Financial Results”) being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“the LODR Regulations”).

In our opinion and to the best of our information and according to the explanations given to us, the Statement:

a.	includes the financial results of the entities as listed in note 5 to the Statement;

b.	is presented in accordance with the requirements of Regulation 33 of the LODR Regulations; and

gives a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”) prescribed under section 133 of the Companies Act 2013 (“the Act”) read with relevant rules issued thereunder and other accounting principles generally accepted in India of the consolidated net profit and consolidated other comprehensive income and other financial information of the Group for the three and six months ended September 30, 2025.

Basis for Opinion

We conducted our audit of the Consolidated Financial Results in accordance with the Standards on Auditing (“SAs”) specified under Section 143(10) of the Act. Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Financial Results section below. We are independent of the Group in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (“ICAI”) together with the ethical requirements that are relevant to our audit of the Consolidated Financial Results under the provisions of the Act and the Rules thereunder and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion.

Management’s and Board of Directors’ Responsibilities for the Consolidated Financial Results

This Statement, which is the responsibility of the Company’s Board of Directors and has been approved by them for the issuance. The Statement has been compiled from the related audited interim condensed consolidated financial statements. The Company’s Board of Directors are responsible for the preparation and presentation of the Consolidated Financial Results that give a true and fair view of the consolidated net profit and consolidated other comprehensive income and other financial information of the Group in accordance with the recognition and measurement principles laid down in the Ind AS 34, prescribed under Section 133 of the Act,

Regd. Office: One International Center, Tower 3, 32nd floor, Senapati Bapat Marg, Elphinstone Road (West), Mumbai-400 013, Maharashtra, India.

Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identification No: AAB-8737 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the LODR Regulations.

Deloitte

Haskins & Sells LLP

The respective Board of Directors of the companies included in the Group are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Group and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the respective financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of Consolidated Financial Results by the Directors of the Company, as aforesaid.

In preparing the Consolidated Financial Results, the respective Management and Board of Directors of the companies included in the Group are responsible for assessing the ability of the respective entities to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate their respective entities or to cease operations, or has no realistic alternative but to do so.

The respective Board of Directors of the companies included in the Group are responsible for overseeing the financial reporting process of the Group.

Auditor’s Responsibilities for the Audit of the Consolidated Financial Results

Our objectives are to obtain reasonable assurance about whether the Consolidated Financial Results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Consolidated Financial Results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

•

Identify and assess the risks of material misstatement of the Consolidated Financial Results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls.

•

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.

•

Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulation 33 of the LODR Regulations.

Deloitte

Haskins & Sells LLP

•

Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Group to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the Consolidated Financial Results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern.

•

Evaluate the overall presentation, structure and content of the Consolidated Financial Results, including the disclosures, and whether the Consolidated Financial Results rep resent the underlying transactions and events in a manner that achieves fair presentation.

•

Obtain sufficient appropriate audit evidence regarding the financial results of the entities within the Group to express an opinion on the Consolidated Financial Results. We are responsible for the direction, supervision and performance of the audit of financial information of entities included in the Consolidated Financial Results.

Materiality is the magnitude of misstatements in the Consolidated Financial Results that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the Consolidated Financial Results may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the Consolidated Financial Results.

We communicate with those charged with governance of the Company regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal financial controls that we identify during our audit.

For DELOITTE HASKINS & SELLS LLP

Chartered Accountants

(Firm’s Registration No. 117366W/W-100018)

/s/ Anand Subramanian

Anand Subramanian

Partner

(Membership No.110815)

UDIN:

Bengaluru, October 16, 2025

WIPRO LIMITED

CIN: L32102KA1945PLC020800; Registered Office: Wipro Limited, Doddakannelli, Sarjapur Road,

Bengaluru - 560035, India

Website: www.wipro.com; Email id – info@wipro.com; Tel: +91-80-2844 0011; Fax: +91-80-2844 0054

AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE THREE AND SIX MONTHS ENDED

SEPTEMBER 30, 2025 UNDER IND AS

(₹ in millions, except share and per share data, unless otherwise stated)


	Particulars	Three months ended									Six Month ended						Year ended
	Particulars	September 30, 2025			June 30, 2025			September 30, 2024			September 30, 2025			September 30, 2024			March 31, 2025
	Income
I	Revenue from operations		226,973			221,346			223,016			448,319			442,654			890,884
II	Other income		9,477			10,665			9,619			20,142			16,916			38,840

III	Total Income (I+II)		236,450			232,011			232,635			468,461			459,570			929,724

IV	Expenses
	a) Purchases of stock-in-trade		1,056			545			1,034			1,601			1,698			2,967
	b) Changes in inventories of stock-in-trade		(172	)		121			(152	)		(51	)		(154	)		195
	c) Employee benefits expense		136,163			134,275			134,695			270,438			266,988			533,477
	d) Finance costs		3,612			3,608			3,569			7,220			6,857			14,770
	e) Depreciation, amortisation and impairment expense		6,917			6,855			8,308			13,772			15,597			29,579
	f) Sub-contracting and technical fees		26,498			25,578			24,582			52,076			49,349			100,148
	g) Facility expenses		3,519			4,198			3,937			7,717			8,070			16,067
	h) Travel		3,338			3,788			3,836			7,126			7,773			14,095
	i) Communication		891			797			1,079			1,688			2,072			3,842
	j) Legal and professional charges		2,813			1,889			3,013			4,702			5,295			11,270
	k) Software license expense for internal use		5,253			4,961			4,702			10,214			9,307			19,338
	l) Marketing and brand building		900			883			838			1,783			1,642			3,591
	m) Lifetime expected credit loss/ (write-back)		1,507			502			593			2,009			567			324
	n) Other expenses		1,483			1,478			(174	)		2,961			1,473			5,358

	Total Expenses		193,778			189,478			189,860			383,256			376,534			755,021

V	Share of net profit/ (loss) of associate and joint venture accounted for using the equity method		152			50			3			202			(42	)		254
VI	Profit before tax (III-IV+V)		42,824			42,583			42,778			85,407			82,994			174,957
VII	Tax expense
	a) Current tax		11,334			10,051			11,152			21,385			21,520			45,405
	b) Deferred tax		(1,134	)		(833	)		(640	)		(1,967	)		(1,158	)		(2,628	)

	Total tax expense		10,200			9,218			10,512			19,418			20,362			42,777

VIII	Profit for the period (VI-VII)		32,624			33,365			32,266			65,989			62,632			132,180

IX	Other comprehensive income (OCI)
	Items that will not be reclassified to profit or loss:
	Remeasurements of the defined benefit plans, net		314			(317	)		431			(3	)		550			323
	Net change in fair value of investment in equity instruments measured at fair value through OCI		(65	)		(1	)		156			(66	)		(163	)		(3,619	)
	Deferred taxes relating to items that will not be reclassified to profit or loss		(73	)		88			(111	)		15			(172	)		94
	Items that will be reclassified to profit or loss:
	Foreign currency translation differences relating to foreign operations		13,187			6,566			5,092			19,753			3,694			7,216
	Reclassification of foreign currency translation differences on liquidation of subsidiaries to statement of profit and loss		—			—			13			—			13			(41	)
	Net change in time value of option contracts designated as cash flow hedges		73			(361	)		(495	)		(288	)		(483	)		(248	)
	Net change in intrinsic value of option contracts designated as cash flow hedges		(987	)		225			(138	)		(762	)		(23	)		193
	Net change in fair value of forward contracts designated as cash flow hedges		(2,362	)		(4	)		(911	)		(2,366	)		(609	)		(993	)
	Net change in fair value of investment in debt instruments measured at fair value through OCI		(643	)		700			452			57			673			1,189
	Deferred taxes relating to items that will be reclassified to profit or loss		896			(77	)		338			819			179			34

	Total other comprehensive income for the period, net of taxes		10,340			6,819			4,827			17,159			3,659			4,148

	Total comprehensive income for the period (VIII+IX)		42,964			40,184			37,093			83,148			66,291			136,328


X	Profit for the period attributable to:
	Equity holders of the Company	32,462	33,304	32,088	65,766	62,120	131,354
	Non-controlling interests	162	61	178	223	512	826

		32,624	33,365	32,266	65,989	62,632	132,180

	Total comprehensive income for the period attributable to:
	Equity holders of the Company	42,730	40,120	36,919	82,850	65,785	135,480
	Non-controlling interests	234	64	174	298	506	848

		42,964	40,184	37,093	83,148	66,291	136,328

XI	Paid up equity share capital (Par value ₹ 2 per share)	20,968	20,965	10,463	20,968	10,463	20,944

XII	Reserves excluding revaluation reserves and Non-controlling interests as per balance sheet						802,697

XIII Earnings per equity share (EPS)
	(Equity shares of par value ₹ 2/- each)
	(EPS for the three and six months ended periods are not annualised)
	Basic (in ₹)	3.10	3.18	3.07	6.28	5.94	12.56
	Diluted (in ₹)	3.09	3.17	3.06	6.26	5.93	12.52

The audited consolidated financial results of the Company for the three and six months ended September 30, 2025, have been approved by the Board of Directors of the Company at its meeting held on October 16, 2025. The Company confirms that its statutory auditors, Deloitte Haskins & Sells LLP have issued audit reports with unmodified opinion on the consolidated financial results for the three and six months ended September 30, 2025.

The above audited consolidated financial results have been prepared on the basis of the audited interim condensed consolidated financial statements for the three and six months ended September 30, 2025, which are prepared in accordance with Indian Accounting Standards (“Ind AS”), the provisions of the Companies Act, 2013 (“the Companies Act”), as applicable and guidelines issued by the Securities and Exchange Board of India (“SEBI”). The Ind AS are prescribed under Section 133 of the Companies Act read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and amendments issued thereafter. All amounts included in the consolidated financial results (including notes) are reported in millions of Indian Rupees (₹ in millions) except share and per share data, unless otherwise stated.

Gain/(loss) on sale of property, plant and equipment for the three and six months ended September 30, 2025, includes gain on transfer of building of ₹ 405 and for the three and six months ended September 30, 2024 and year ended March 31, 2025, includes gain on relinquishment of the lease hold rights of land, and transfer of building along with other assets of ₹ 885.

4.	Other expenses are net of insurance claim received ₹ 1,805 for the three and six months ended September, 2024 and year ended March 31, 2025.

5.	List of subsidiaries, associate and joint venture as at September 30, 2025 are provided in the table below:


Subsidiaries	Subsidiaries	Subsidiaries	Country of Incorporation	Holding
Attune Consulting India Private Limited			India		100.00	%
Capco Technologies Private Limited			India		100.00	%
Wipro Chengdu Limited			China		8.96	%
Wipro Holdings (UK) Limited			U.K.		100.00	%
	Wipro Technologies SRL		Romania		^
Wipro IT Services Bangladesh Limited			Bangladesh		100.00	%
Wipro IT Services UK Societas			U.K.		100.00	%
	Capco Consulting Middle East FZE (2)		UAE		100.00	%
	Designit A/S		Denmark		100.00	%
		Designit Denmark A/S	Denmark		100.00	%
		Designit Germany GmbH	Germany		100.00	%
		Designit Oslo A/S	Norway		100.00	%
		Designit Spain Digital, S.L.U	Spain		100.00	%
		Designit T.L.V Ltd.	Israel		100.00	%
	Wipro Bahrain Limited Co. W.L.L		Bahrain		100.00	%
	Wipro Czech Republic IT Services s.r.o.		Czech Republic		100.00	%
	Wipro CRM Services		Belgium		100.00	%
		Wipro 4C Consulting France SAS	France		100.00	%


	Wipro CRM Services B.V.	Netherlands	100.00	%
	Wipro CRM Services ApS	Denmark	100.00	%
	Wipro CRM Services UK Limited	U.K.	100.00	%
Grove Holdings 2 S.á.r.l.		Luxembourg	100.00	%
	Capco Solution Services GmbH	Germany	100.00	%
	The Capital Markets Company Italy Srl	Italy	100.00	%
	Capco Brasil Serviços E Consultoria Ltda	Brazil	99.99	%
	The Capital Markets Company BV (1)	Belgium	100.00	%
PT. WT Indonesia		Indonesia	99.60	%
Rainbow Software LLC		Iraq	100.00	%
Wipro Arabia Limited		Saudi Arabia	66.67	%
	Women’s Business Park	Saudi Arabia	100.00	%
Wipro Doha LLC	Technologies Limited	Qatar	100.00	%
Wipro Financial Outsourcing		U.K.	100.00	%
Services Limited
	Wipro UK Limited	U.K.	100.00	%
Wipro Gulf LLC		Sultanate of Oman	99.98	%
Wipro Information Technology Netherlands BV.		Netherlands	100.00	%
	Wipro Gulf LLC	Sultanate of Oman	0.02	%
	Wipro Technologies SA	Argentina	2.62	%
	Wipro (Thailand) Co. Limited	Thailand	0.03	%
	Wipro Technologies GmbH	Germany	14.87	%
	Wipro Do Brasil Sistemas De Informatica Ltda	Brazil	0.07	%
	Wipro do Brasil Technologia Ltda (1)	Brazil	99.44	%
	Wipro Information Technology Kazakhstan LLP	Kazakhstan	100.00	%
	Wipro Outsourcing Services (Ireland) Limited	Ireland	100.00	%
	Wipro Portugal S.A. (1)	Portugal	100.00	%
	Wipro Solutions Canada Limited	Canada	100.00	%
	Wipro Technologies Limited	Russia	99.99	%
	Wipro Technologies Peru SAC	Peru	99.98	%
	Wipro Technologies W.T. Sociedad Anonima	Costa Rica	100.00	%
	Wipro Technology Chile SPA	Chile	100.00	%
	Applied Value Technologies B.V.	Netherlands	100.00	%
Wipro IT Service Ukraine, LLC		Ukraine	100.00	%
Wipro IT Service Poland SP Z.O.O		Poland	100.00	%
Wipro IT Services S.R.L.		Romania	100.00	%
Wipro Regional Headquarter		Saudi Arabia	100.00	%
Wipro Technologies Australia Pty Ltd		Australia	100.00	%
	Wipro Ampion Holdings Pty Ltd (1)	Australia	100.00	%
Wipro Technologies SA		Argentina	97.38	%
Wipro Technologies SA DE CV		Mexico	91.08	%
Wipro Technologies South (Africa Proprietary) Limited		South Africa	69.42	%
	Wipro Technologies Nigeria Limited	Nigeria	99.84	%
Wipro Technologies SRL		Romania	100.00	%
Wipro (Thailand) Co. Limited		Thailand	99.97	%
Wipro Shanghai Limited		China	84.63	%
Wipro Technologies Nigeria Limited		Nigeria	0.16	%
Wipro Technologies Limited		Russia	0.01	%


	Wipro Technologies Peru SAC		Peru	0.02	%
Wipro Japan KK			Japan	100.00	%
Wipro Networks Pte Limited			Singapore	100.00	%
	Applied Value Technologies Pte. Limited		Singapore	100.00	%
	Wipro Chengdu Limited		China	91.04	%
	PT. WT Indonesia		Indonesia	0.40	%
	Wipro (Thailand) Co. Limited		Thailand	^
	Wipro (Dalian) Limited		China	100.00	%
	Wipro Technologies SDN BHD		Malaysia	100.00	%
	Wipro (Tianjin) Limited (3)		China	100.00	%
Wipro Philippines, Inc.			Philippines	100.00	%
Wipro Shanghai Limited			China	15.37	%
Wipro Travel Services Limited			India	100.00	%
Wipro,LLC			USA	100.00	%
	Wipro Technologies SA DE CV		Mexico	8.92	%
	Wipro Gallagher Solutions, LLC		USA	100.00	%
	Wipro Insurance Solutions, LLC		USA	100.00	%
	Wipro IT Services, LLC		USA	100.00	%
		Aggne Global Inc.	USA	60.00	%
		Cardinal US Holdings, Inc.(1)	USA	100.00	%
		Edgile, LLC	USA	100.00	%
		HealthPlan Services, Inc. (1)	USA	100.00	%
		Infocrossing, LLC	USA	100.00	%
		International TechneGroup Incorporated (1)	USA	100.00	%
		Wipro NextGen Enterprise Inc. (1)	USA	100.00	%
		Rizing Intermediate Holdings, Inc. (1)	USA	100.00	%
		Wipro Appirio, Inc. (1)	USA	100.00	%
		Wipro Designit Services, Inc. (1)	USA	100.00	%
		Wipro Telecom Consulting LLC	USA	100.00	%
		Wipro VLSI Design Services, LLC	USA	100.00	%
		Applied Value Technologies, Inc.	USA	100.00	%
Aggne Global IT Services Private Limited			India	60.00	%
Wipro, Inc.			USA	100.00	%
	Wipro Life Science Solutions, LLC		USA	100.00	%
Wipro Digital Inc. (4)			USA	100.00	%
The Wipro SA Broad Based Ownership Scheme Trust
	Wipro SA Broad Based Ownership Scheme SPV (RF) (PTY) LTD			100.00	%
		Wipro Technologies South Africa Proprietary) Limited	South Africa	30.58	%

^	Value is less than 0.01%

The Company controls ‘The Wipro SA Broad Based Ownership Scheme Trust’, ‘Wipro SA Broad Based Ownership Scheme SPV (RF) (PTY) LTD’ incorporated in South Africa and Wipro Foundation in India.

(2)	Grove Holdings 2 S.a.r.l has transferred its entire shareholding in Capco Consulting Middle East FZE to Wipro IT Services UK Societas, effective September 19, 2025.

(3)	Wipro (Tianjin) Limited has been incorporated with effect from May 23, 2025, which is 100% held by Wipro Networks Pte Limited.

(4)	Wipro Digital Inc. has been incorporated with effect from August 04, 2025, which is 100% held by the Company.

(1)

Step Subsidiary details of Cardinal US Holdings, Inc., HealthPlan Services, Inc., International TechneGroup Incorporated, Wipro NextGen Enterprise Inc., Rizing lntermediate Holdings, Inc., The Capital Markets Company BV, Wipro Ampion Holdings Pty Ltd, Wipro Appirio, Inc., Wipro Designit Services, Inc., Wipro do Brasil Technologia Ltda and Wipro Portugal S.A. are as follows:


Subsidiaries	Subsidiaries	Subsidiaries	Country of Incorporation	Holding
Cardinal US Holdings, Inc.			USA
	Capco Consulting Services LLC		USA		100.00	%
	Capco RISC Consulting LLC		USA		100.00	%
	The Capital Markets Company LLC		USA		100.00	%
HealthPlan Services, Inc.			USA
	HealthPlan Services Insurance Agency, LLC		USA		100.00	%
International TechneGroup Incorporated			USA
	International TechneGroup Ltd.		U.K.		100.00	%
	ITI Proficiency Ltd		Israel		100.00	%
	MechWorks S.R.L.		Italy		100.00	%
Wipro NextGen Enterprise Inc.			USA
	LeanSwift AB		Sweden		100.00	%
Rizing Intermediate Holdings, Inc.			USA
	Rizing Lanka (Private) Ltd		Sri Lanka		100.00	%
		Attune Netherlands B.V. (5)	Netherlands		100.00	%
	Rizing Solutions Canada Inc.		Canada		100.00	%
	Rizing LLC		USA		100.00	%
		Aasonn Philippines Inc.	Philippines		100.00	%
		Rizing B.V.	Netherlands		100.00	%
		Rizing Consulting Ireland Limited	Ireland		100.00	%
		Rizing Consulting Pty Ltd.	Australia		100.00	%
		Rizing Geospatial LLC	USA		100.00	%
		Rizing GmbH	Germany		100.00	%
		Rizing Limited	U.K.		100.00	%
		Rizing Consulting USA, LLC (Formerly known as Rizing Consulting USA, Inc.)	USA		100.00	%
		Rizing Pte Ltd. (5)	Singapore		100.00	%
The Capital Markets Company BV			Belgium
	CapAfric Consulting (Pty) Ltd		South Africa		100.00	%
	Capco Belgium BV		Belgium		100.00	%
		The Capital Markets Company s.r.o	Slovakia		15.00	%
		Capco Consultancy (Thailand) Ltd lrland	Thailand		0.04	%
	Capco Consultancy (Malaysia) Sdn. Bhd		Malaysia		100.00	%
	Capco Consultancy (Thailand) Ltd		Thailand		99.92	%
	Capco Consulting Singapore Pte. Ltd		Singapore		100.00	%
	Capco Greece Single Member P.C		Greece		100.00	%
	Capco Poland sp. z.o.o		Poland		100.00	%
	The Capital Markets Company (UK) Ltd		U.K.		100.00	%
		Capco Consultancy (Thailand) Ltd	Thailand		0.04	%
		The Capital Markets Company Limited	Hong Kong		0.01	%
	The Capital Markets Company GmbH		Germany		100.00	%
		Capco Austria GmbH	Austria		100.00	%
	The Capital Markets Company Limited		Hong Kong		99.99	%


	The Capital Markets Company Limited		Canada	100.00	%
		Capco Brasil Serviços E consultoria Ltda	Brazil	0.01	%
	The Capital Markets Company S.á.r.l		Switzerland	100.00	%
		Andrion AG	Switzerland	100.00	%
	The Capital Markets Company S.A.S		France	100.00	%
	The Capital Markets Company s,r.o		Slovakia	85.00	%
Wipro Ampion Holdings Pty Ltd			Australia
	Wipro Revolution IT Pty Ltd		Australia	100.00	%
	Wipro Shelde Australia Pty Ltd		Australia	100.00	%
Wipro Appirio, Inc.			USA
	Wipro Appirio (Ireland) Limited		Ireland	100.00	%
		Wipro Appirio UK Limited	U.K.	100.00	%
	Topcoder, LLC		USA	100.00	%
Wipro Designit Services, Inc.			USA
	Wipro Designit Services Limited		Ireland	100.00	%
Wipro do Brasil Technologia Ltda			Brazil
	Wipro do Brasil Servicos Ltda		Brazil	100.00	%
	Wipro Do Brasil Sistemas De Informatica Ltda		Brazil	96.84	%
Wipro Portugal S.A.			Portugal
	Wipro do Brasil Technologia Ltda		Brazil	0.56	%
	Wipro Do Brasil Sistemas De Informatica Ltda		Brazil	3.09	%
	Wipro Technologies GmbH		Germany	85.13	%
		Wipro Business Solutions GmbH (5)	Germany	100.00	%
		Wipro IT Services Austria GmbH	Austria	100.00	%

(5)	Step Subsidiary details of Attune Netherlands B.V., Rizing Pte Ltd. and Wipro Business Solutions GmbH are as follows:


Subsidiaries	Subsidiaries	Subsidiaries	Country of Incorporation	Holding
Attune Netherlands B.V.			Netherlands
	Rizing Germany GmbH		Germany		100.00	%
	Attune Italia S.R.L		Italy		100.00	%
	Attune UK Ltd.		U.K.		100.00	%
Rizing Pte Ltd.			Singapore
	Rizing New Zealand Ltd.		New Zealand		100.00	%
	Rizing Philippines Inc.		Philippines		100.00	%
	Rizing SDN BHD		Malaysia		100.00	%
	Rizing Solutions Pty Ltd		Australia		100.00	%
Wipro Business Solutions GmbH			Germany
	Wipro Technology Solutions S.R.L		Romania		100.00	%

As at September 30, 2025, the Company held 43.7% interest in Drivestream Inc. and Wipro IT Services LLC held 27% interest in SD Verse LLC, accounted for using the equity method.

The list of controlled trusts are:


Name of the entity		Country of incorporation
Wipro Equity Reward Trust		India
Wipro Foundation		India

Vide the order dated June 06, 2025, the Hon’ble National Company Law Tribunal, Bengaluru bench, approved the scheme of amalgamation for the merger of wholly owned subsidiaries Wipro HR Services India Private Limited, Wipro Overseas IT Services Private Limited, Wipro Technology Product Services Private Limited, Wipro Trademarks Holding Limited and Wipro VLSI Design Services India Private Limited with Wipro Limited. As per the said scheme, the appointed date is April I, 2025.

6.	Segment information:

The Company is organised into the following operating segments: IT Services and IT Products.

IT Services: The IT services segment primarily consists of IT Services offerings to customers organised by four Strategic Market Units (“SMUs”) - Americas 1, Americas 2, Europe and Asia Pacific Middle East and Africa (“ APMEA”),

Americas 1 and Americas 2 are primarily organised by industry sector, while Europe and APMEA are organised by countries.

Americas 1 includes the entire business of Latin America (“LATAM”) and the following industry sectors in the United States of America: Communication, Media and Networks, Technology Software and Gaming, Technology New Age, Health, and Consumer. Americas 2 includes the entire business in Canada and the following industry sectors in the United States of America: Banking and Financial Services, Energy, Manufacturing and Resources, Capital Markets and Insurance, and Hi-tech. Europe consists of the United Kingdom and Ireland, Switzerland, Germany and Western Europe. APMEA consists of Australia and New Zealand, Southeast Asia, Japan, India, the Middle East, and Africa.

Revenue from each customer is attributed to the respective SMUs based on the location of the customer’s primary buying center of such services. With respect to certain strategic global customers, revenue may be generated from multiple countries based on such customer’s buying centers, but the total revenue related to these strategic global customers are attributed to a single SMU based on the geographical location of key decision makers.

Our IT Services segment provides a range of IT and IT enabled services which include digital strategy advisory, customer centric design, technology consulting, IT consulting, custom application design, development, re-engineering and maintenance, systems integration, package implementation, cloud and infrastructure services, business process services, cloud, mobility and analytics services, research and development and hardware and software design.

IT Products: The Company is a value-added reseller of security, packaged and SaaS software for leading international brands. In certain total outsourcing contracts of the IT Services segment, the Company delivers hardware, software products and other related deliverables. Revenue relating to these items is reported as revenue from the sale of IT Products.

The Chief Executive Officer (“CEO”) and Managing Director of the Company has been identified as the Chief Operating Decision Maker as defined by Ind AS 108, “Operating Segments”. The CEO of the Company evaluates the segments based on their revenue growth and operating income.

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. Management be1ieves that it is currently not practicable to provide segment disclosures relating to total assets and liabilities since a meaningful segregation of the available data is onerous.

Information on reportable segments for the three months ended September 30. 2025, June 30, 2025, and September 30, 2024, six months ended September 30, 2025, September 30, 2024 and year ended March 31, 2025 are as follows:


Particulars	Three months ended									Six Month ended						Year ended
Particulars	September 30, 2025			June 30, 2025			September 30, 2024			September 30, 2025			September 30, 2024			March 31, 2025
	Audited			Audited			Audited			Audited			Audited			Audited
Segment revenue
IT Services
Americas 1		74,821			73,097			68,393			147,918			136,093			281,824
Americas 2		67,011			67,070			67,932			134,081			135,270			271,972
Europe		59,531			56,817			61,821			116,348			122,243			240,077
APMEA		25,042			23,816			23,811			48,858			47,314			94,351

Total of IT Services		226,405			220,800			221,957			447,205			440,920			888,224
IT Products		1,126			728			663			1,854			1,132			2,692

Total segment revenue		227,531			221,528			222,620			449,059			442,052			890,916

Segment result
IT Services
Americas 1		15,435			14,994			13,338			30,429			27,025			58,186
Americas 2		13,122			13,385			15,005			26,507			30,538			61,326
Europe		6,962			6,026			7,821			12,988			13,694			29,434
APMEA		3,308			2,979			3,070			6,287			5,511			12,850
Unallocated		(1,018	)		750			(1,912	)		(268	)		(3,389	)		(10,157	)

Total of IT Services		37,809			38,134			37,322			75,943			73,379			151,639
IT Products		101			20			(183	)		121			(230	)		(173	)
Reconciling Items		(81	)		(2,430	)		10			(2,511	)		69			(195	)

Total segment result		37,829			35,724			37,149			73,553			73,218			151,271


Finance costs	(3,612	)	(3,608	)	(3,569	(7,220	)	(6,857	)	(14,770	)
Finance and other income	8,455		10,417		9,195	18,872		16,675		38,202
Share of net profit/ (loss) of associate and joint	152		50		3	202		(42	)	254
venture accounted for using equity method

Profit before tax	42,824		42,583		42,778	85,407		82,994		174,957

Notes:

a)	‘‘Reconciling items” includes elimination of inter-segment transactions and other corporate activities.

b)	Revenue from sale of Company owned intellectual properties is reported as part ofJT Services revenues.

For the purpose of segment reporting, the Company has included the net impact of foreign exchange gains/(losses), net in revenues amounting to ₹ 558, ₹ 182 and ₹ (396) for the three months ended September 30, 2025, June 30, 2025, and September 30, 2024 respectively and ₹ 740 and ₹ (602) for the six months ended September 30, 2025, September 30, 2024 and ₹ 32 for the year ended March 31, 2025, which is reported as a part of Other income in the consolidated financial results.

Restructuring cost of ₹ Nil, ₹ 2,469 and ₹ Nil for the three months ended September 30, 2025, June 30, 2025 and September 30, 2024, respectively and ₹ 2,469 and ₹ Nil for the six months ended September 30, 2025 and 2024, respectively, and ₹ Nil for the year ended March 31, 2025, is included under Reconciling Items.

e)	“Unallocated” within IT Services segment results is after recognition of the below:


Particulars	Three months ended							Six months ended					Year ended
Particulars	September 30, 2025		June 30, 2025		September 30, 2024			September 30, 2025		September 30, 2024			March 31, 2025
Amortisation and impairment expenses on intangible assets		1,670		1,625		2,919			3,295		4,701			7,909
Change in fair value of contingent consideration		^		48		(167	)		48		(167	)		(169	)

^	Value is less than ₹ 0.5

Segment results of IT Services segment are after recognition of share-based compensation expense ₹ 1,264, ₹ 436 and ₹ 1,306 for the three months ended September 30, 2025, June 30, 2025, and September 30, 2024, respectively and ₹ 1,700 and ₹ 2,635 for the six months ended September 30, 2025, September 30, 2024, respectively and ₹ 5,542 for the year ended March 31, 2025.

Segment results of IT Services segment are after recognition of gain/(loss) on sale of Property, plant and equipment of ₹ 464, ₹ 66 and ₹ 820 for the three months ended September 30, 2025, June 30, 2025, and September 30, 2024, respectively and ₹ 530 and ₹ 843 for the six months ended September 30, 2025, September 30, 2024, respectively and ₹ 606 for the year ended March 31, 2025.

During the year ended March 31, 2025, decline in revenue and earnings estimates led to revision of recoverable value of customer-relationship intangible assets and marketing related intangible assets recognised on business combinations. Consequently, the Company has recognised impairment charge of ₹ 1,155 for the year ended March 31, 2025, as part of amortisation and impairment.

Earnings per share for the three and six months ended September 30, 2024, have been proportionately adjusted for the bonus shares issued during the year ended March 31, 2025, in the ratio of 1:1 i.e. 1 (one) bonus equity share of ₹ 2 each for every 1 (one) fully paid-up equity shares held (including ADS holders).

On August 21. 2025, the Company entered into a definitive agreement to acquire the Digital Transformation Solutions (DTS) business unit of HARMAN, a Samsung company, a global provider of Engineering, Research & Development (ER&D) services and Information Technology (IT) services for a total consideration including eamouts of USD 375 million. The acquisition is subject to customary closing conditions and regulatory approvals and is expected to be concluded by quarter ending December 31, 2025

10.	Audited Consolidated Balance Sheet


	As at
	September 30, 2025		March 31, 2025
ASSETS
Non-current assets
Property, plant and equipment		76,048		78,473
Right-of-Use assets		28,079		25,598
Capital work-in-progress		2,676		1,964
Goodwill		334,564		320,346
Other Intangible assets		25,108		27,450
Investments accounted for using the equity method		1,586		1,327
Financial assets
Investments		42,831		26,458
Derivative assets		—		^
Trade receivables		638		299
Other financial assets		4,821		4,664
Deferred tax assets (net)		3,692		2,561
Non-current tax assets (net)		6,398		7,230
Contract assets		1,728		—
Other non-current assets		8,317		7,707

Total non-current assets		536,486		504,077

Current assets
Inventories		740		694
Financial assets
Investments		380,582		411,474
Derivative assets		17		1,820
Trade receivables		118,626		117,745
Unbilled receivables		74,475		64,280
Cash and cash equivalents		130,837		121,974
Other financial assets		8,919		8,448
Current tax assets (net)		8,617		6,417
Contract assets		14,982		15,795
Other current assets		31,541		29,128

Total current assets		769,336		777,775

TOTAL ASSETS		1,305,822		1,281,852

EQUITY AND LIABILITIES
EQUITY
Equity share capital		20,968		20,944
Other equity		834,893		802,697

Equity attributable to the equity holders of the Company		855,861		823,641
Non-controlling interests		1,906		2,138

TOTAL EQUITY		857,767		825,779

LIABILITIES
Non-current liabilities
Financial liabilities
Borrowings		—		63,954
Lease liabilities		25,119		22,193
Derivative liabilities		4		—
Other financial liabilities		5,503		7,793
Provisions		5,068		4,656
Deferred tax liabilities (net)		15,189		16,443
Non-current tax liabilities (net)		41,010		42,024
Other non-current liabilities		15,191		12,757

Total non-current liabilities		107,084		169,820

Current liabilities
Financial liabilities
Borrowings		128,507		97,863
Lease liabilities		8,011		8,025
Derivative liabilities		4,696		968
Trade payables		60,859		58,667
Other financial liabilities		34,396		33,463
Contract liabilities		21,315		20,063
Other current liabilities		14,863		15,085
Provisions		20,387		17,638
Current fax liabilities (net)		47,937		34,481

Total current liabilities		340,971		286,253

TOTAL LIABILITIES		448,055		456,073

TOTAL EQUITY AND LIABILITIES		1,305,822		1,281,852

^	Value is less than ₹ 0.5

11. Audited Consolidated Statement of Cash Flows


	Six months ended September 30,
	2025			2024
Cash flows from operating activities
Profit for the period		65,989			62,631
Adjustments to reconcile profit for the period to net cash generated from operating activities
Gain on sale of property, plant and equipment, net		(530	)		(843	)
Depreciation, amortisation and impairment expense		13,772			15,597
Unrealised exchange (gain)/loss, net		2,587			279
Share-based compensation expense		1,700			2,640
Share of net (profit)/loss of associate and joint venture accounted for using equity method		(202	)		42
Income tax expense		19,418			20,362
Finance and other income, net of finance costs		(11,652	)		(9,818	)
Change in fair value of contingent consideration		48			(167	)
Lifetime expected credit loss/(write-back)		2,009			567
Changes in operating assets and liabilities, net of effects from acquisitions
(Increase)/Decrease in trade receivables		(408	)		6,008
(Increase)/Decrease in unbilled receivables and contract assets		(9,979	)		(4,034	)
(Increase)/Decrease in Inventories		(40	)		(145	)
(lncrease)/Decrease in other financial assets and other assets		456			1,103
Increase/(Decrease) in trade payables, other financial liabilities, other liabilities and provisions		1,157			(4,216	)
Increase/(Decrease) in contract liabilities		920			724

Cash generated from operating activities before taxes		85,245			90,731
Income taxes paid, net		(10,254	)		(8,083	)

Net cash generated from operating activities		74,991			82,648

Cash flows from investing activities:
Payment for purchase of property, plant and equipment		(6,114	)		(5,017	)
Proceeds from disposal of property, plant and equipment		678			1,459
Payment for purchase of investments		(438,513	)		(423,829	)
Proceeds from sale of investments		456,635			323,786
Repayment of security deposit for property, plant and equipment		—			(300	)
Interest received		15,366			13,981
Dividend received		2			1

Net cash generated from/(used in) investing activities		28,054			(89,919	)

Cash flows from financing activities:
Proceeds from issuance of equity shares and shares pending allotment		24			13
Repayment of borrowings		(154,690	)		(66,333	)
Proceeds from borrowings		118,303			89,835
Payment of lease liabilities		(5,616	)		(5,054	)
Payment for contingent consideration		(316	)		—
Payment of deferred consideration on business combination		(216	)		—
Interest and finance costs paid		(3,170	)		(4,177	)
Payment of dividend		(52,354	)		—
Payment of dividend to Non-controlling interest holders		(569	)		—

Net cash generated from/(used) in financing activites		(98,604	)		14,284

Net increase in cash and cash equivalents during the period		4,441			7,013
Effect of exchange rate changes on cash and cash equivalents		4,422			591
Cash and cash equivalents at the beginning of the period		121,974			96,951

Cash and cash equivalents at the end of the period		130,837			104,555


By order of the Board,				For, Wipro Limited

				/s/ Rishad A. Premji
Place: Bengaluru				Rishad A. Premji
Date: October 16, 2025				Chairman


				Chartered Accountants
Deloitte				Prestige Trade Tower, Level 19
Haskins & Sells LLP				46, Palace Road, High Grounds
				Bengaluru-560 001
				Karnataka, India

				Tel: +91 80 6188 6000
				Fax: +91 80 6188 6011

INDEPENDENT AUDITOR’S REPORT ON THE AUDIT OF CONSOLIDATED FINANCIAL RESULTS

TO THE BOARD OF DIRECTORS OF WIPRO LIMITED

Opinion

We have audited the accompanying Statement of Consolidated Financial Results of WIPRO LIMITED (“the Company”) and its subsidiaries (the Company and its subsidiaries together referred to as “the Group”) for the three and six months ended September 30, 2025 (“the Statement”/” Consolidated Financial Results”) .

In our opinion and to the best of our information and according to the explanations given to us, the Statement gives a true and fair view in conformity with the recognition and measurement principles laid down in the International Accounting Standard 34 “Interim Financial Reporting” (“IAS 34”) as issued by the International Accounting Standards Board (“IASB”) of the consolidated net profit and consolidated total comprehensive income and other financial information of the Group for the three and six months ended September 30, 2025.

Basis for Opinion

We conducted our audit of the Consolidated Financial Results in accordance with the Standards on Auditing (“SAs”) issued by the Institute of Chartered Accountants of India (“ICAI”). Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Financial Results section below. We are independent of the Group in accordance with the Code of Ethics issued by the !CAI together with the ethical requirements that are relevant to our audit of the Statement and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion.

Management’s and Board of Directors’ Responsibilities for the Consolidated Financial Results

The respective Board of Directors of the companies included in the Group are responsible for maintenance of adequate accounting records for safeguarding the assets of the Group and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the respective financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of this Consolidated Financial Results by the Directors of the Company, as aforesaid.

Regd. Office: One International Center, Tower 3, 32nd floor, Senapati Bapat Marg. Elphinstone Road (West), Mumbai-400 013, Maharashtra, India.

Deloitte

Haskins & Sells LLP

Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identification No: AAB-8737 In preparing the Consolidated Financial Results, the respective Management and Board of Directors of the companies included in the Group are responsible for assessing the ability of respective entities to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate their respective entities or to cease operations, or has no realistic alternative but to do so.

The respective Board of Directors of the companies included in the Group are responsible for overseeing the financial reporting process of the Group.

Auditor’s Responsibilities for the Audit of the Consolidated Financial Results

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

•

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors.

•

Conclude on the appropriateness of the Board of Directors’ use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Group to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the Consolidated Financial Results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern.

•

Evaluate the overall presentation, structure and content of the Consolidated Financial Results, including the disclosures, and whether the Consolidated Financial Results represent the underlying transactions and events in a manner that achieves fair presentation.

•

Deloitte

Haskins & Sells LLP

For DELOITTE HASKINS & SELLS LLP

Chartered Accountants

(Firm’s Registration No.117366W/W-100018)

/s/ Anand Subramanian

Anand Subramanian

Partner

(Membership No.110815)

UDIN:

Bengaluru, October 16, 2025

WIPRO LIMITED

CIN: L32102KA1945PLC020800; Registered Office: wipro Limited, Doddakannelli, Sarjapur Road, Bengaluru - 560035, India

Website: www.Wipro.com; Email id-info@Wipro.com; Tel: +91-80-2844 0011; Fax: +91-80-2844 0054

AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE THREE AND SIX MONTHS ENDED SEPTEMBER 30, 2025

UNDER IFRS (IASB)

(₹ in millions, except share and per share data, unless otherwise stated)


	Particulars	Three months ended									Six months ended						Year ended
	Particulars	September 30,2025			June 30, 2025			September 30, 2024			September 30, 2025			September 30, 2024			March 31, 2025
	Income
	a) Revenue from operations		226,973			221,346			223,016			448,319			442,654			890,884
	b) Foreign exchange gains/(losses), net		558			182			(396	)		740			(602	)		32

I	Total income		227,531			221,528			222,620			449,059			442,052			890,916

	Expenses
	a) Purchases of stock-in-trade		1,056			545			1,034			1,601			1,698			2,967
	b) Changes in inventories of stock-in-trade		(172	)		121			(152	)		(51	)		(154	)		195
	c) Employee benefits expense		136,163			134,275			134,695			270,438			266,988			533,477
	d) Depreciation, amortization and impairment expense		6,917			6,855			8,308			13,772			15,597			29,579
	e) Sub-contracting and technical fees		26,498			25,578			24,582			52,076			49,349			100,148
	f) Facility expenses		3,519			4,198			3,937			7,717			8,070			16,067
	g) Travel		3,338			3,788			3,836			7,126			7,773			14,095
	h) Communication		891			797			1,079			1,688			2,072			3,842
	i) Legal and professional fees		2,813			1,889			3,013			4,702			5,295			11,270
	j) Software license expense for internal use		5,253			4,961			4,702			10,214			9,307			19,338
	k) Marketing and brand building		900			883			838			1,783			1,642			3,591
	I) Lifetime expected credit loss/ (write-back)		1,507			502			593			2,009			567			324
	m) (Gain)/loss on sale of property, plant and equipment. net		(464	)		(66	)		(820	)		(530	)		(843	)		(606	)
	n) Other expenses		1,483			1,478			(174	)		2,961			1,473			5,358

II	Total expenses		189,702			185,804			185,471			375,506			368,834			739,645

III	Finance expenses		3,612			3,608			3,569			7,220			6,857			14,770
IV	Finance and other income		8,455			10,417			9,195			18,872			16,675			38,202
V	Share of net profit/ (loss) of associate and joint venture accounted for using the equity method		152			50			3			202			(42	)		254

VI	Profit before tax [1-II-III+IV+V]		42,824			42,583			42,778			85,407			82,994			174,957

VII	Tax expense		10,200			9,218			10,512			19,418			20,362			42,777

VIII	Profit for the period [VI-VII]		32,624			33,365			32,266			65,989			62,632			132,180

	Other comprehensive income (OCI) Items that will not be reclassified to profit or loss in subsequent periods
	Remeasurements of the defined benefit plans, net		238			(229	)		323			9			381			274
	Net change in fair value of investment in equity instruments measured at fair value through OCI		(62	)		(1	)		153			(63	)		(166	)		(3,476	)
	Items that will be reclassified to profit or loss in subsequent periods
	Foreign currency translation differences		13,355			6,583			5,115			19,938			3,716			7,331
	Reclassification of foreign currency translation differences on liquidation of subsidiaries to statement of income		—			—			13			—			13			(41	)
	Net change in time value of option contracts designated as cash flow hedges, net of taxes		58			(274	)		(368	)		(216	)		(364	)		(189	)
	Net change in intrinsic value of option contracts designated as cash flow hedges, net of taxes		(744	)		170			(103	)		(574	)		(18	)		146
	Net change in fair value of forward contracts designated as cash flow hedges, net of taxes		(1,772	)		(1	)		(673	)		(1,773	)		(455	)		(745	)
	Net change in fair value of investment in debt instruments measured at fair value through OCI, net of taxes		(565	)		588			390			23			574			963


IX	Total other comprehensive income for the period, net of taxes	10,508	6,836	4,850	17,344	3,681	4,263

	Total comprehensive income for the period VIII+IX]	43,132	40,201	37,116	83,333	66,313	136,443

X	Profit for the period attributable to:
	Equity holders of the Company	32,462	33,304	32,088	65,766	62,120	131,354
	Non-controlling interests	162	61	178	223	512	826

		32,624	33,365	32,266	65,989	62,632	132,180

	Total comprehensive income for the period attributable to:
	Equity holders of the Company	42,898	40,137	36,942	83,035	65,807	135,595
	Non-controlling interests	234	64	174	298	506	848

		43,132	40,201	37,116	83,333	66,313	136,443

XI	Paid up equity share capital (Par value ₹ 2 per share)	20,968	20,965	10,463	20,968	10,463	20,944
XII	Reserves excluding revaluation reserves and Non-controlling interests as per balance sheet						807,365
XIII	Earning per share (EPS)
	Equity shares of par value of ₹ 2/- each) EPS for the three and six months ended periods are not annualized)
	Basic (in ₹)	3.10	3.18	3.07	6.28	5.94	12.56
	Diluted (in ₹)	3.09	3.17	3.06	6.26	5.93	12.52

The audited consolidated financial results of the Company for the three and six months ended September 30, 2025, have been approved by the Board of Directors of the Company at its meeting held on October 16. 2025. The Company confirms that its statutory auditors, Deloitte Haskins & Sells LLP have issued an audit report with unmodified opinion on the consolidated financial results for the three and six months ended September 30, 2025.

The above consolidated financial results have been prepared on the basis of the audited interim condensed consolidated financial statements for the three and six months ended September 30, 2025, which are prepared in accordance with International Financial Reporting Standards and its interpretations (“IFRS”), as issued by the International Accounting Standards Board (“IASB”). All amounts included in the consolidated financial results (including notes) are reported in millions of Indian Rupees ₹ in millions) except share and per share data, unless otherwise stated.

(Gain)/loss on sale of property, plant and equipment for the three and six months ended September 30, 2024 and year ended March 31, 2025, includes gain on relinquishment of the lease hold rights of land, and transfer of building along with other assets of ₹ (885) and for the three and six months ended September 30, 2025. includes gain on transfer of building of ₹ (405).

4.	Other expenses are net of insurance claim received of ₹ 1,805 for the three and six months ended September 30, 2024 and year ended March 31, 2025.

5.	List of subsidiaries, associate and joint venture as at September 30, 2025 are provided in the table below:


Subsidiaries	Subsidiaries	Subsidiaries	Country of Incorporation	Holding
Attune Consulting India Private Limited			India		100.00	%
Capco Technologies Private Limited			India		100.00	%
Wipro Chengdu Limited			China		8.96	%
Wipro Holdings (UK) Limited	Wipro Technologies SRL		U.K. Romania		100.00 ^	%
Wipro IT Services Bangladesh Limited			Bangladesh		100.00	%
Wipro IT Services UK Societas			U.K.		100.00	%
	Capco Consulting Middle East FZE(2) DesignitA/S		UAE Denmark		100.00 100.00	% %
		Designit Denmark NS	Denmark		100.00	%
		Designit Germany GmbH	Germany		100.00	%
		Designit Oslo A/S	Norway		100.00	%
		Designit Spain Digital, S.L.U	Spain		100.00	%
		Designit T.L.V Ltd.	Israel		100.00	%


Wipro Bahrain Limited Co. W.L.L		Bahrain	100.00	%
Wipro Czech Republic IT Services s.r.o.		Czech Republic	100.00	%
Wipro CRM Services		Belgium	100.00	%
	Wipro 4C Consulting France SAS	France	100.00	%
	Wipro CRM Services B.V.	Netherlands	100.00	%
	Wipro CRM Services ApS	Denmark	100.00	%
	Wipro CRM Services UK Limited	U.K.	100.00	%
Grove Holdings 2 S,á.r.l		Luxembourg	100.00	%
	Capco Solution Services GmbH	Germany	100.00	%
	The Capital Markets Company Italy Srl	Italy	100.00	%
	Capco Brasil Services E Consultoria Ltda	Brazil	99.99	%
	The Capital Markets Company BV(1)	Belgium	100.00	%
PT. WT Indonesia		Indonesia	99.60	%
Rainbow Software LLC		Iraq	100.00	%
Wipro Arabia Limited		Saudi Arabia	66.67	%
	Women’s Business Park Technologies Limited	Saudi Arabia	100.00	%
Wipro Doha LLC		Qatar	100.00	%
Wipro Financial Outsourcing Services Limited		U.K.	100.00	%
	Wipro UK Limited	U.K.	100.00	%
		Sultanate of Oman	99.98	%
Wipro Information Technology Netherlands BV.		Netherlands	100.00	%
	Wipro Gulf LLC	Sultanate of Oman	0.02	%
	Wipro Technologies SA	Argentina	2.62	%
	Wipro (Thailand) Co. Limited	Thailand	0.03	%
	Wipro Technologies GmbH	Germany	14.87	%
	Wipro Do Brasil Sistemas De Informatica Ltda	Brazil	0.07	%
	Wipro do Brasil Technologia Ltda (1)	Brazil	99.44	%
	Wipro Information Technology Kazakhstan LLP	Kazakhstan	100.00	%
	Wipro Outsourcing Services Ireland) Limited	Ireland	100.00	%
	Wipro Portugal S.A. (1)	Portugal	100.00	%
	Wipro Solutions Canada-Limited	Canada	100.00	%
	‘Wipro Technologies Limited	Russia	99.99	%
	Wipro Technologies Peru SAC	Peru	99.98	%
	Wipro Technologies W.T. Sociedad Anonima	Costa Rica	100.00	%
	Wipro Technology Chile SPA	Chile	100.00	%
	applied Value Technologies B.V.	Netherlands	100.00	%
Wipro IT Service Ukraine, LLC		Ukraine	100.00	%
Wipro IT Services Poland SP Z.O.O		Poland	100.00	%
Wipro IT Services S.R.L.		Romania	100.00	%
Wipro Regional Headquarter		Saudi Arabia	100.00	%
Wipro Technologies Australia Pty Ltd		Australia	100.00	%
	Wipro Ampion Holdings Pty td (1)	Australia	100.00	%
Wipro Technologies SA		Argentina	97.38	%
Wipro Technologies SA DE CV		Mexico	91.08	%
Wipro Technologies South Africa Proprietary) Limited		South Africa	69.42	%
	Wipro Technologies Nigeria Limited	Nigeria	99.84	%


	Wipro Technologies SRL		Romania	100.00	%
	Wipro (Thailand) Co. Limited		Thailand	99.97	%
	Wipro Shanghai Limited		China	84.63	%
	Wipro Technologies Nigeria Limited		Nigeria	0.16	%
	Wipro Technologies Limited		Russia	0.01	%
	Wipro Technologies Peru SAC		Peru	0.02	%
Wipro Janan KK			Japan	100.00	%
Wipro Networks Pte Limited			Singapore	100.00	%
	Applied Value Technologies Pte. Limited		Singapore	100.00	%
	Wipro Chengdu Limited		China	91.04	%
	PT. WT Indonesia		Indonesia	0.40	%
	Wipro (Thailand) Co. Limited		Thailand	^
	Wipro (Dalian) Limited		China	100.00	%
	Wipro Technologies SDN BHD		Malaysia	100.00	%
	Wipro (Tianjin) Limited (3)		China	100.00	%
Wipro Philippines, Inc.			Philippines	100.00	%
Wipro Shanghai Limited			China	15.37	%
Wipro Travel Services Limited			India	100.00	%
Wipro,LLC			USA	100.00	%
	Wipro Technologies SA DE CV		Mexico	8.92	%
	Wipro Gallagher Solutions, LLC		USA	100.00	%
	Wipro Insurance Solutions, LLC		USA	100.00	%
	Wipro IT Services, LLC		USA	100.00	%
		Aggne Global Inc.	USA	60.00	%
		Cardinal US Holdings, Inc.(1)	USA	100.00	%
		Edgile, LLC	USA	100.00	%
		HealthPlan Services, Inc. (1)	USA	100.00	%
		Infocrossing, LLC	USA	100.00	%
		International TechneGroup Incorporated (1)	USA	100.00	%
		Wipro NcxtGen Enterprise Inc. (1)	USA	100.00	%
		Rizing Intermediate Holdings, Inc. (1)	USA	100.00	%
		Wipro Appirio, Inc. (1)	USA	100.00	%
		Wipro Designit Services, Inc. (1)	USA	100.00	%
		Wipro Telecom Consulting LLC	USA	100.00	%
		Wipro VLSI Design Services, LLC	USA	100.00	%
		Applied Value Technologies, Inc.	USA	100.00	%
Aggne Global IT Services Private			India	60.00	%
Limited
Wipro, Inc.			USA	100.00	%
	Wipro Life Science Solutions, LLC		USA	100.00	%
Wipro Digital Inc. (4)			USA	100.00	%
The Wipro SA Broad Based
Ownership Scheme Trust
	Wipro SA Broad Based Ownership			100.00	%
	Scheme SPV (RF) (PTY) LTD
		Wipro Technologies South Africa (Proprietary) Limited	South Africa	30.58	%

^	A Value is less than 0.01%

The Company controls ‘The Wipro SA Broad Based Ownership Scheme Trust’, ‘Wipro SA Broad Based Ownership Scheme SPV (RF) (PTY) LTD’ incorporated in South Africa and Wipro Foundation in India.

(2)	Grove Holdings 2 S.á.r.l. has transferred its entire shareholding in Capco Consulting Middle East FZE to Wipro IT Services UK Societas, effective September 19, 2025.

(3)	Wipro (Tianjin) Limited has been incorporated with effect from May 23, 2025, which is 100% held by Wipro Networks Pte Limited.

(4)	Wipro Digital Inc. has been incorporated with effect from August 04, 2025, which is 100% held by the Company.

(1)

Step Subsidiary details of Cardinal US Holdings, Inc., HealthPlan Services, Inc., International TechneGroup Incorporated, Wipro NextGen Enterprise Inc., Rizing Intermediate Holdings, Inc., The Capital Markets Company BV, Wipro Ampion Holdings Pty Ltd, Wipro Appirio, Inc., Wipro Designit Services, Inc., Wipro do Brasil Technologia Ltda and Wipro Portugal S.A are as follows:


Subsidiaries	Subsidiaries	Subsidiaries	Country of Incorporation	Holding
Cardinal US Holdings, Inc.			USA
	Capco Consulting Services LLC		USA		100.00	%
	Capco RISC Consulting LLC		USA		100.00	%
	The Capital Markets Company LLC		USA		100.00	%
HealthPlan Services, Inc.			USA
	HealthPlan Services Insurance Agency, LLC		USA		100.00	%
International TechneGroup Incorporated			USA
	International TechneGroup Ltd.		U.K.		100.00	%
	ITI Proficiency Ltd		Israel		100.00	%
	MechWorks S.R.L.		Italy		100.00	%
Wipro NextGen Enterprise Inc.	LeanSwift AB		USA Sweden		100.00	%
Rizing Intermediate Holdings, Inc.			USA
	Rizing Lanka (Private) Ltd		Sri Lanka		100.00	%
		Attune Netherlands B.V.(5)	Netherlands		100.00	%
	Rizing Solutions Canada Inc.		Canada		100.00	%
	Rizing LLC		USA		l00.00	%
		Aasom Philippines Inc.	Philippines		100.00	%
		Razing B.V.	Netherlands		[00.00	%
		Rizing Consulting Ireland Limited	Ireland		100.00	%
		Rizing Consulting Pty Ltd.	Australia		100.00	%
		Rizing Geospatial LLC	USA		100.00	%
		Rizing GmbH	Germany		100.00	%
		Rizing Limited	U.K.		100.00	%
		Rizing Consulting USA, LLC (Formerly known as Rizing Consulting USA, Inc.)	USA		100.00	%
		Rizing Pte Ltd. (5)	Singapore		100.00	%
The Capital Markets Company BV			Belgium
	CapAfiic Consulting (Pty) Ltd		South Africa		100.00	%
	Capco Belgium BV		Belgium		100.00	%
		The Capital Markets Company s.r.o	Slovakia		15.00	%
		Capco Consultancy (Thailand) Ltd	Thailand		0.04	%
	Capco Consultancy (Malaysia) Sdn. Bhd		Malaysia		100.00	%
	Capco Consultancy (Thailand) Ltd		Thailand		99.92	%
	Capco Consulting Singapore Pte. Ltd		Singapore		100.00	%
	Capco Greece Single Member P.C		Greece		100.00	%
	Capco Poland sp. z.o.o		Poland		100.00	%
	The Capital Markets Company (UK) Ltd		U.K.		100.00	%
		Capco Consultancy (Thailand) Ltd	Thailand		0.04	%
		The Capital Markets Company Limited	Hong Kong		0.01	%
	The Capital Markets Company		Germany		100.00	%
	GmbH
		Copco Austria GmbH	Austria		100.00	%


	The Capital Markets Company Limited		Hong Kong	99.99	%
	The Capital Markets Company Limited		Canada	100.00	%
		Capco Brasil Servicos E	Brazil	0.01	%
		Consultoria Ltda
	The Capital Markets Company S.á.r.l		Switzerland	100.00	%
		Andrion AG	Switzerland	100.00	%
	The Capital Markets Company S.A.S		France	100.00	%
	The Capital Markets Company s.r.o		Slovakia	85.00	%
Wipro Ampion Holdi\ngs Pty Ltd			Australia
	Wipro Revolution IT Pty Ltd		Australia	100.00	%
	Wipro Shelde Australia Pty Ltd		Australia	100.00	%
Wipro Appirio, Inc.			USA
	Wipro Appirio (Ireland) Limited		Ireland	100.00	%
		Wipro Appirio UK Limited	U.K.	100.00	%
	Topcoder, LLC		USA	100.00	%
Wipro Designit Services, Inc.			USA
	Wipro Designit Services Limited		Ireland	100.00	%
Wipro do Brasil Technologia Ltda			Brazil
	Wipro do Brasil Services Ltda		Brazil	100.00	%
	Wipro Do Brasil Sistema’s De Informatica Ltda		Brazil	96.84	%
Wipro Portugal S.A.			Portugal
	Wipro do Brasil Technologia Ltda		Brazil	0.56	%
	Wipro Do Brasil Sistema’s De Informatica Ltda		Brazil	3.09	%
	Wipro Technologies GmbH		Germany	85.13	%
		Wipro Business Solutions GmbH (5)	Germany	100.00	%
		Wipro IT Services Austria GmbH	Austria	100.00	%

(5)	Step Subsidiary details of Attune Netherlands B.V., Rizing Pte Ltd. and Wipro Business Solutions GmbH are as follows:


Subsidiaries	Subsidiaries	Subsidiaries	Country of Incorporation	Holding
Attune Netherlands B.V.			Netherlands
	Rzing Germany GmbH		Germany		100.00	%
	Attune Italia S.R.L		Italy		100.00	%
	Attune UK Ltd		U.K.		100.00	%
Rizing Pte Ltd.			Singapore
	Rizing New Zealand Ltd.		New Zealand		100.00	%
	Rizing Philippines Inc.		Philippines		100.00	%
	Rizing SDN BHD		Malaysia		100.00	%
	Rizing Solutions Ptv Ltd		Australia		100.00	%
Wipro Business Solutions GmbH			Germany
	Wipro Technology Solutions S.R.L		Romania		100.00	%

As at September 30, 2025. the Company held 43.7% interest in Drivestream Inc. and Wipro IT Services LLC held 27% interest in SDVerse LLC, accounted for using the equity method.

The list of controlled trusts are:


Name of the entity		Country of incorporation
Wipro Equity Reward Trust		India
Wipro Foundation		India

6. Segment Information

The Company is organized into the following operating segments: IT Services and IT Products.

IT Services: The IT services segment primarily consists of IT services offerings to customers organized by four Strategic Market Units (“SMUs”)

- Americas 1, Americas 2, Europe and Asia Pacific Middle East and Africa {“APMEA”).

Americas 1 and Americas 2 are primarily organized by industry sector, while Europe and APMEA are organized by countries.

Americas 1 includes the entire business of Latin America (“LATAM”) and the following industry sectors in the United States of America: Communication,Media and Networks, Technology Software and Gaming, Technology New Age, Health, and Consumer. Americas 2 includes the entire business in Canada and the following industry sectors in the United States of America: Banking and Financial services, Energy, Manufacturing and Resources, Capital markets and Insurance, and Hi-tech. Europe consists of the United Kingdom and Ireland, Switzerland, Germany and Western Europe. APMEA consists of Australia-and New Zealand, Southeast Asia, Japan, India, the Middle East, and Africa.

The Chief Executive Officer (“CEO”) and Managing Director of the Company has been identified as the Chief Operating Decision Maker as defined by IFRS 8, “Operating Segments”. The CEO of the Company evaluates the segments based on their revenue growth and operating income.

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. Management believes that it is currently not practicable to provide segment disclosures relating to total assets and liabilities since a meaningful segregation of the available data is onerous.

Information on reportable segments for the three months ended September 30, 2025, June 30, 2025, September 30, 2024, six months ended September 30, 2025, September 30, 2024, and year ended March 31, 2025 are as follows:


Particulars	Three months ended									Six months ended						Year ended
Particulars	September 30, 2025			June 30, 2025			September 30, 2024			September 30, 2025			September 30, 2024			March 31, 2025
	Audited			Audited			Audited			Audited			Audited			Audited
Segment revenue lT Services
Americas 1		74,821			73,097			68,393			147,918			136,093			281,824
Americas 2		67,011			67,070			67,932			134,081			135,270			271,972
Europe		59,531			56,817			61,821			116,348			122,243			240,077
APMEA		25,042			23,816			23,811			48,858			47,314			94,351

Total of IT Services		226,405			220,800			221,957			447,205			440,920			888,224

IT Products		1,126			728			663			1,854			1,132			2,692

Total segment revenue		227,531			221,528			222,620			449,059			442,052			890,916

Segment result
IT Services
Americas 1		15,435			14,994			13,338			30,429			27,025			58,186
Americas 2		13,122			13,385			15,005			26,507			30,538			61,326
Europe		6,962			6,026			7,821			12,988			13,694			29,434
APMEA		3,308			2,979			3,070			6,287			5,511			12,850
Unallocated		(1,018	)		750			(1,912	)		(268	)		(3,389	)		(110,157	)

Total of IT Services		37,809			38,134			37,322			75,943			73,379			151,639
IT Products		101			20			(183	)		121			(230	)		(173	)
Reconciling Items		(81	)		(2,430	)		10			(2,511	)		69			(195	)

Total segment result		37,829			35,724			37,149			73,553			73,218			151,271


Finance expenses	(3,612	)	(3,608	)	(3,569	)	(7,220	)	(6,857	)	(14,770	)
Finance and other income	8,455		10,417		9,195		18,872		16,675		38,202
Share of net profit/ (loss) of associate and joint venture accounted for using the equity method	152		50		3		202		(42	)	254

Profit before tax	42,824		42,583		42,778		85,407		82,994		174,957

Notes:

“Reconciling Items” includes elimination of inter-segment transactions and other corporate activities.

Revenue from sale of Company owned intellectual properties is reported as part of IT Services revenues.

For the purpose of segment reporting, the Company has included the net impact of foreign exchange gains/(losses), net in revenues amounting to ₹ 558, ₹ 182, and ₹ (396) for the three months ended September 30, 2025, June 30, 2025 and September 30, 2024, respectively,₹ 740 and ₹ (602) for the six months ended September 30, 2025, September 30, 2024, and ₹ 32 for the year ended March 31, 2025, which is reported under foreign exchange gains/(losses), net in the consolidated financial results.

Restructuring cost of ₹ Ni ₹ 2,469 and ₹ Nil for the three months ended September 30, 2025, June 30, 2025 and September 30, 2024, respectively and ₹ 2,469 and ₹ Nil for the six months ended September 30, 2025 and 2024, respectively, and ₹ Nil for the year ended March 31, 2025, is included under Reconciling Items.

“Unallocated” within IT Services segment results is after recognition of the below:


	Three months ended							Six months ended					Year ended
	September 30, 2025		June 30, 2025		September 30, 2024			September 30, 2025		September 30,2024			March 31, 2025
Amortization and impairment expenses on intangible assets		1,670		1,625		2,919			3,295		4,701			7,909
Change in fair value of contingent consideration		^		48		(167	)		48		(167	)		(169	)

^	Value is less than 0.5

Segment results of IT Services segment are after recognition of share-based compensation expense ₹ 1,264, ₹ 436 and ₹ 1,306 for the three months ended September 30, 2025 June 30, 2025 and September 30, 2024, respectively and ₹ 1,700 and ₹ 2,635 for the six months ended September 30, 2025, September 30. 2024, respectively and ₹ 5,542 for the year ended March 31, 2025.

Segment results of IT Services segment are after recognition of(gain)/loss on sale of property. plant and equipment of ₹ (464), ₹ (66) and ₹ (820) for the three months ended September 30, 2025, June 30, 2025 and September 30, 2024, respectively, and ₹ (530) and ₹ (843) for the six months ended September 30, 2025, September 30, 2024, respectively, and ₹ (606) for the year ended March 31, 2025,

During the year ended March 31, 2025, decline in revenue and earnings estimates led to revision of recoverable value of customer-relationship intangible assets and marketing related intangible assets recognized on business combinations, Consequently, the Company has recognized impairment charge of ₹ 1,155 for the year ended March 31, 2025, as part of amortization and impairment.

Earnings per share for the three and six months ended September 30, 2024, have been proportionately adjusted for the bonus shares issued during the year ended March 31, 2025, in the ratio of 1:1 i.e. 1 (one) bonus equity share of ₹ 2 each for every 1 (one) fully paid-up equity shares held (including ADS holders).

On August 21, 2025, the Company entered into a definitive agreement to acquire the Digital Transformation Solutions (DTS) business unit of HARMAN, a Samsung company. a global provider of Engineering, Research & Development (ER&D) services and Information Technology (IT) services for a total consideration including earnouts of USD 375 million. The acquisition is subject to customary closing conditions and regulatory approvals and is expected to be concluded by quarter ending December 31, 2025.

10. Audited Consolidated Balance Sheet


	As at March 31, 2025		As at September 30, 2025
ASSETS
Goodwill		325,014		339,417
Intangible assets		27,450		25,108
Property, plant and equipment		80,684		79,067
Right-of-Use assets		25,598		28,079
Financial assets
Derivative assets		^		—
Investments		26,458		42,831
Trade receivables		299		638
Other financial assets		4,664		4,821
Investments accounted for using the equity method		1,327		1,586
Deferred tax assets		2,561		3,692
Contract assets		—		1,728
Non-current tax assets		7,230		6,398
Other non-current assets		7,460		7,974

Total non-current assets		508,745		541,339

Inventories		694		740
Financial assets
Derivative assets		1,820		17
Investments		411,474		380,582
Cash and cash equivalents		121,974		130,837
Trade receivables		117,745		118,626
Unbilled receivables		64,280		74,475
Other financial assets		8,448		8,919
Contract assets		15,795		14,982
Current tax assets		6,417		8,617
Other current assets		29,128		31,541

Total current assets		777,775		769,336

TOTAL ASSETS		1,286,520		1,310,675

EQUITY
Share capital		20,944		20,968
Share premium		2,628		5,144
Retained earnings		716,477		731,071
Share-based payment reserve		6,985		6,169
Special Economic Zone Re-investment reserve		27,778		26,596
Other components of equity		53,497		70,766

Equity attributable to the equity holders of the Company		828,309		860,714

Non-controlling interests		2,138		1,906

TOTAL EQUITY		830, 447		862,620

LIABILITIES
Financial liabilities
Loans and borrowings		63,954		—
Lease liabilities		22,193		25,119
Derivative liabilities		—		4
Other financial liabilities		7,793		5,503
Deferred tax liabilities		16,443		15,189
Non-current tax liabilities		42,024		41,010
Other non-current liabilities		17,119		20,031
Provisions		294		228

Total non-current liabilities		169,820		107,084

Financial liabilities
Loans, borrowings and bank overdrafts		97,863		128,507
Lease liabilities		8,025		8,011
Derivative liabilities		968		4,696
Trade payables and accrued expenses		88,252		89,171
Other financial liabilities		3,878		6,084
Contract liabilities		20,063		21,315
Current tax liabilities		34,481		47,937
Other current liabilities		31,086		33,803
Provisions		1,637		1,447

Total current liabilities		286,253		340,971

TOTAL LIABILITIES		456,073		448,055

TOTAL EQUITY AND LIABILITIES		1,286,520		1,310,675

^	Value is less than 0.5

11.	Audited Consolidated Statement of Cash flows


	Six months ended September 30,
	2024			2025
Cash flows from operating activities
Profit for the period		62,632			65,989
Adjustments to reconcile profit for the period to net cash generated from operating activities:
Gain on sale of property, plant and equipment, net		(843	)		(530	)
Depreciation, amortization and impairment expense		15,597			13,772
Unrealized exchange (gain)/loss, net		279			2,587
Share-based compensation expense		2,640			1,700
Share of net (profit)/loss of associate and joint venture accounted for using equity method		42			(202	)
Income tax expense		20,362			19,418
Finance and other income, net of finance expenses		(9,818	)		(11,652	)
Change in fair value of contingent consideration		(167	)		48
Lifetime expected credit loss/(write-back)		567			2,009
Changes in operating assets and liabilities, net of effects from acquisitions
(Increase)/Decrease in trade receivables		6,008			(408	)
(increase)/Decrease in unbilled receivables and contract assets		(4,034	)		(9,979	)
(Increase)/Decrease in Inventories		(145	)		(40	)
(Increase)/Decrease in other financial assets and other assets		1,103			456
Increase/(Decrease) in trade payables, accrued expenses, other financial liabilities, other liabilities and provisions		(4,216	)		1,157
Increase/(Decrease) in contract liabilities		724			920

Cash generated from operating activities before taxes		90,731			85,245
Income taxes paid, net		(8,083	)		(10,254	)

Net cash generated from operating activities		82,648			74,991

Cash flows from investing activities:
Payment for purchase of property, plant and equipment		(5,017	)		(6,114	)
Proceeds from disposal of property, plant and equipment		1,459			678
Payment for purchase of investments		(423,829	)		(438,513	)
Proceeds from sale of investments		323,786			456,635
Repayment of security deposit for property, plant and equipment		(300	)		—
Interest received		13,981			15,366
Dividend received		1			2

Net cash generated from/(used in) investing activities		(89,919	)		28,054

Cash flows from financing activities:
Proceeds from issuance of equity shares and shares pending allotment		13			24
Repayment of loans and borrowings		(66,333	)		(154,690	)
Proceeds from loans and borrowings		89,835			118,303
Payment of lease liabilities		(5,054	)		(5,616	)
Payment for contingent consideration		—			(316	)
Payment of deferred consideration on business combination		—			(216	)
Interest and finance expenses paid		(4,177	)		(3,170	)
Payment of dividend		—			(52,354	)
Payment of dividend to Non-controlling interest holders		—			(569	)

Net cash generated from/(used) in financing activities		14,284			(98,604	)

Net increase in cash and cash equivalents during the period		7,013			4,441
Effect of exchange rate changes on cash and cash equivalents		591			4,422
Cash and cash equivalents at the beginning of the period		96,951			121,974

Cash and cash equivalents at the end of the period		104,555			130,837


By order of the Board,				For Wipro Limited

				/s/ Rishad A. Premji
Place: Bengaluru				Rishad A. Premji
Date: October 16, 2025				Chairman