Company: WIT
Filing Date: 2025-05-22
Form Type: 20-F
Source: 0000950170-25-076303
Chunk: 118

Company: WIPRO LTD
Filing Date: 2025-05-22
Form: 20-F
Item: Item 8
Chunk 118
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Item 8. Financial Information
Consolidated Statements and Other Financial Information
Please refer to the following Consolidated Financial Statements and the Auditor’s Report under Item 18 in this Annual Report on Form 20-F for the fiscal year ended March 31, 2025:
•Report of the independent registered public accounting firm;
•Consolidated Statements of Financial Position as of March 31, 2024 and 2025; 
•Consolidated Statements of Income for the years ended March 31, 2023, 2024 and 2025;
•Consolidated Statements of Comprehensive Income for the years ended March 31, 2023, 2024 and 2025;
•Consolidated Statements of Changes in Equity for the years ended March 31, 2023, 2024 and 2025;
•Consolidated Statements of Cash Flows for the years ended March 31, 2023, 2024 and 2025; and
•Notes to the Consolidated Financial Statements.
The financial statements of the Company included in this Annual Report on Form 20-F have been prepared in accordance with IFRS as issued by the IASB.
Export Revenue
For the years ended March 31, 2023, 2024 and 2025, 97.2%, 97.4% and 97.7% of our total segment revenue, respectively, was from export of our products and rendering of services to customers outside of India.
For the years ended March 31, 2023, 2024 and 2025, we generated ₹ 884,233 million, ₹ 874,459 million and ₹ 870,217 million from export against our total segment revenues of ₹ 909,348 million, ₹ 897,943 million and ₹ 890,916 million, respectively.
Legal Proceedings
Please see the section titled “Legal Proceedings” under Item 4 of this Annual Report on Form 20-F for this information.
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Dividends
Public companies in India typically pay cash dividends even though the amount of such dividends varies from company to company. Under Indian laws, a corporation can pay dividends upon a recommendation by its board of directors and approval by a majority of the shareholders, who have the right to decrease but not increase the amount of the dividend recommended by the board of directors. Under the Companies Act, 2013, dividends may be paid out of profits of a company in the year in which the dividend is