# EDGAR Filing Document

**Accession Number:** 0001123799
**File Stem:** 0001193125-25-161876
**Filing Date:** 2025-7
**Character Count:** 266787
**Document Hash:** dd092cad427475a13d1d816a97de6347
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-25-161876.hdr.sgml**: 20250721

**ACCESSION NUMBER**: 0001193125-25-161876

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 13

**CONFORMED PERIOD OF REPORT**: 20250721

**FILED AS OF DATE**: 20250721

**DATE AS OF CHANGE**: 20250721

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** WIPRO LTD
- **CENTRAL INDEX KEY:** 0001123799
- **STANDARD INDUSTRIAL CLASSIFICATION:** SERVICES-COMPUTER PROGRAMMING SERVICES [7371]
- **ORGANIZATION NAME:** 06 Technology
- **EIN:** 000000000
- **FISCAL YEAR END:** 0331

**FILING VALUES:**
- **FORM TYPE:** 6-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-16139
- **FILM NUMBER:** 251137328

**BUSINESS ADDRESS:**
- **STREET 1:** SURVEY #76P & #80P DODDAKANAHALLI VILLAG
- **STREET 2:** VARTHUR HOBLI SARJAPUR RD BANGALORE
- **CITY:** KARNATAKA
- **STATE:** K7
- **ZIP:** 560035
- **BUSINESS PHONE:** 91-80-2844-0011

**MAIL ADDRESS:**
- **STREET 1:** SURVEY #76P & #80P DODDAKANAHALLI VILLAG
- **STREET 2:** VARTHUR HOBLI SARJAPUR RD BANGALORE
- **CITY:** KARNATAKA
- **STATE:** K7
- **ZIP:** 560035

**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 June 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.

------

**DISCLOSURE OF RESULTS OF OPERATIONS AND FINANCIAL CONDITION** 

Wipro Limited, a company organized under the laws of the Republic of India (the "**Company**"), hereby furnishes the Commission with the following information concerning its public disclosures regarding its results of operations for the quarter ended June 30, 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 July 17, 2025, the Company announced its results of operations for the quarter ended June 30, 2025. The Company issued a press release announcing its results under International Financial Reporting Standards ("**IFRS**"), a copy of which is attached to this Form 6-K as <u>Item 99.1</u>.

The Company placed advertisements in certain Indian newspapers concerning its results of operations for the quarter ended June 30, 2025, under IFRS. A copy of the form of this advertisement is attached to this Form 6-K as <u>Item 99.2</u>.

The Company made available on its website the Condensed Consolidated Interim Financial Statements for the quarter ended June 30, 2025, under IFRS. A copy of such financial statements is attached to this Form 6-K as <u>Item 99.3</u>.

The Company filed with stock exchanges in India a statement of statutorily audited consolidated financial results for the quarter ended June 30, 2025, under IFRS. A copy of such financial statements is attached to this Form 6-K as <u>Item 99.4</u>.

The Company filed with stock exchanges in India a data sheet containing operating metrics for the quarter ended June 30, 2025. A copy of such data sheet is attached to this Form 6-K as <u>Item 99.5</u>.

------

**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 | WIPRO LIMITED |
| By: | /s/ Aparna Chandrashekar Iyer |
| Aparna Chandrashekar Iyer | Aparna Chandrashekar Iyer |
| *Chief Financial Officer* | *Chief Financial Officer* |

---

Dated: July 21, 2025

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**INDEX TO EXHIBITS** 

---

| | |
|:---|:---|
| Item |  |
| 99.1 | [IFRS Press Release](d946127dex991.htm) |
| 99.2 | [Form of Advertisement Placed in Indian Newspapers](d946127dex992.htm) |
| 99.3 | [Consolidated Interim Financial Statements under IFRS](d946127dex993.htm) |
| 99.4 | [Statutorily Audited Consolidated Financial Results filed with stock exchanges in India](d946127dex994.htm) |
| 99.5 | [Data sheet containing operating metrics filed with stock exchanges in India](d946127dex995.htm) |

---

## Exhibit 99.1

**Exhibit 99.1** 

FOR IMMEDIATE RELEASE

![LOGO](g946127g0721202505279.jpg)

**Wipro announces results for the Quarter ended June 30, 2025** 

Large deal booking at $2.7Bn, grows 131% YoY, overall deal bookings at $5.0Bn

Net income grows 10.9% YoY; Revenue decreases 2.3% YoY in CC terms

Q1'26 operating margin at 17.3%, expands 0.8% YoY; EPS grows 10.8% YoY

Operating cash flows at 123.2% of net income

**EAST BRUNSWICK, N.J. \| BANGALORE, India – July 17, 2025**: Wipro Limited (NYSE: WIT, BSE: 507685, NSE: WIPRO), a leading technology services and consulting company, announced financial results under International Financial Reporting Standards (IFRS) for the quarter ended June 30, 2025.

**<u>Highlights of the Results</u>**

**Results for the Quarter ended June 30, 2025:** 

1. Gross revenue at ₹ 221.3 billion ($2,581.6 million<sup>1</sup>), decrease of 1.6% QoQ and increase of 0.8% YoY.

2. IT services segment revenue was at $2,587.4 million, decrease of 0.3% QoQ and 1.5% YoY.

3. Non-GAAP <sup>2</sup> constant
currency IT Services segment revenue decreased 2.0% QoQ and 2.3% YoY.

4. Total bookings<sup>3</sup> was at $4,971 million, up by 24.1%
QoQ and 50.7% YoY in constant currency<sup>2</sup>. Large deal bookings<sup>4</sup> was at $2,666 million, an increase of 49.7% QoQ and 130.8% YoY in constant
currency<sup>2</sup>.

5. IT services operating margin<sup>5</sup> for Q1'26 was at 17.3%,
contraction of 0.2% QoQ and expansion of 0.8% YoY.

6. Net income for the quarter was at ₹ 33.3 billion ($388.4 million<sup>1</sup>), decrease of 6.7% QoQ and increase of 10.9% YoY.

7. Earnings per share for the quarter at ₹ 3.2 ($0.04<sup>1</sup>), decrease of 6.7% QoQ and increase of 10.8% YoY.

8. Operating cash flows of ₹ 41.1 billion ($479.6 million<sup>1</sup>), increase of 9.8% QoQ and 2.9% YoY and at 123.2% of Net Income for the
quarter.

9. Declared interim dividend of ₹ 5 ($0.06<sup>1</sup>) per equity share/ADS.

10. Voluntary attrition was at 15.1% on a trailing 12-month basis.

------

**<u>Outlook for the Quarter ending September 30, 2025</u>**

We expect revenue from our IT Services business segment to be in the range of $2,560 million to $2,612 million\*. This translates to sequential guidance of (-)1.0% to 1.0% in constant currency terms.

\* Outlook for the Quarter ending Sept 30, 2025, is based on the following exchange rates: GBP/USD at 1.34, Euro/USD at 1.13, AUD/USD at 0.64, USD/INR at 85.88 and CAD/USD at 0.72

**<u>Performance for the Quarter ended June 30, 2025</u>**

**Srini Pallia, CEO and Managing Director, said** *"In a quarter shaped by macroeconomic uncertainty, clients prioritised efficiency and cost optimization. We partnered closely with them to address these needs, resulting in 16 large deals, including two mega deals. Building on the momentum from last quarter and supported by a strong pipeline, we are well positioned for the second half. AI is no longer experimental - it's central to our clients' strategies, and we are delivering real impact at scale.*"

**Aparna Iyer, Chief Financial Officer, said "***We expanded our operating margins by 80 basis points on YoY basis. Our cash flow conversion remained strong with operating cash flows being at 123% of our net income. The board also declared an interim dividend of INR 5 per share. With this, the total cash returned to shareholders over the last 6 months is more than $1.3 Bn."*

*1.* *For the convenience of the readers, the amounts in Indian Rupees in this release have been translated into United States Dollars at the certified foreign exchange rate of US$1 =* ₹ *85.74, as published by the Federal Reserve Board of Governors on June 30, 2025. However, the realized exchange rate in our IT Services business segment for the quarter ended June 30, 2025, was US$1=* ₹ *85.34* 

*2.* *Constant currency for a period is the product of volumes in that period times the average actual exchange rate of the corresponding comparative period.* 

*3.* *Total Bookings refers to the total contract value of all orders that were booked during the period including new orders, renewals, and increases to existing contracts. Bookings do not reflect subsequent terminations or reductions related to bookings originally recorded in prior fiscal periods. Bookings are recorded using then-existing foreign currency exchange rates and are not subsequently adjusted for foreign currency exchange rate fluctuations. The revenues from these contracts accrue over the tenure of the contract. For constant currency growth rates, refer note 2.* 

*4.* *Large deal bookings consist of deals greater than or equal to $30 million in total contract value.* 

*5.* *IT Services Operating Margin refers to Segment Results Total as reflected in IFRS financials.* 

------

**<u>Highlights of Strategic Deal Wins</u>**

In Q1'26, Wipro continued to win large and strategic deals across industries. Key highlights include:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. A leading global technology company has chosen Wipro as its exclusive strategic partner to transform and scale
its engineering and application support operations. This milestone engagement is a direct reflection of the client's vision to simplify operations, accelerate innovation, and build a future-ready engineering ecosystem. By consolidating a
fragmented vendor base and establishing a high-impact Centre of Excellence in India, Wipro is enabling the client to double engineering capacity, enhance application reliability, and reduce support overhead—while significantly improving
business partner experience. Our co-development of Agentic AI solution with the client in the enterprise application space marks a pivotal moment in our journey to embed intelligent, autonomous capabilities
into complex enterprise systems while laying the foundation for enterprise-grade AI adoption. This win is testament to Wipro's deep technical expertise, innovation-led delivery, and strategic investments
that position us as a true engineering partner.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. A US-based global technology company has awarded Wipro a strategic
contract to enable innovation at scale for its proprietary operating system. Wipro will accelerate the release of new OS versions by streamlining test engineering, ensuring its compatibility across applications and devices. By integrating AI-powered tools into the application development workflow, Wipro will automate test creation, speed up adaptation of apps to new OS environments, and intelligently assess their quality and reliability. These
enhancements will reduce development cycle time and total cost of ownership, while improving customer experience and product stability. This engagement strengthens a partnership spanning more than two decades, built on deep domain expertise and
consistent delivery excellence.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. A US-based specialty fashion retailer has chosen Wipro to modernize its
business and IT operations, and transform its consumer interface across contact centers, e-commerce, and marketing functions. As the Enterprise partner on AI, Wipro will create a dedicated AI innovation hub
for the client, which will encompass process, applications, and Infrastructure. Leveraging AI agents, Wipro will help the client deliver personalized experiences and product recommendations. Further, Wipro will create an AI-powered solution to accelerate the software development cycle, delivering a seamless, transparent, and more unified service experience for customers and employees across digital channels. Ultimately, this
strategic transformation will lay the foundation for a more agile, AI-infused enterprise, helping the client scale, innovate, and prepare for future growth.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. A leading US-based hospitality company has selected Wipro to enhance
performance across their customer life cycle including growth and reservations, customer service, and payments. Following successful pilots, Wipro was selected to help the client optimize its operations and scale strategic capabilities, which is
part of their business transformation roadmap. This engagement will enable the client to improve conversion, increase booking velocity, and ensure best in class customer satisfaction.

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. A leading apparel company has selected Wipro to transform its IT infrastructure and Cybersecurity operations
with an AI-first approach. As part of this first-of-its-kind engagement for the client,
Wipro will deploy its proprietary AI platform to streamline operations, improve regulatory compliance, and enhance the overall experience for the clients' end-consumers, suppliers, and employees, while
delivering significant cost reductions in IT operations. Wipro will also strengthen the security posture by enabling AI-powered predictive and preventive operations and automation of security workflows to
improve incident resolution times. Through a unified, AI-led managed services model, Wipro will help the client improve regulatory compliance and minimize business disruption through greater operational
stability.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6. A leading US-based healthcare payer has selected Wipro to manage its
expanding operational demands and transform its member experience. Wipro will re-imagine the client's prior authorization workflows and clinical case determinations to improve service delivery and member
experience. Wipro will drive measurable impact through reduced turnaround times, enhanced service levels, and stronger Net Promoter Scores for the client.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7. Wipro has been selected by a US-based digital health technology firm to
transform its global customer care and sales operations. Leveraging AI and automation through a cloud-based platform, Wipro will enable the client's medical offices and pharmacy operations with advanced self-service capabilities such as
conversational AI and intelligent query routing. Additionally, GenAI-powered knowledge presentation and context-aware guidance will be deployed to assist agents and enhance overall service delivery. This engagement will help the client boost product
sales and improve post-sales service for patients, all while reducing operational costs. Wipro will establish a global operations delivery model spanning 17 countries and supporting 10 languages, driving increased market share and improved customer
experience for patients.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8. A US-based global payment company has engaged Wipro in a strategic
partnership to enhance the resilience and reliability of its business-critical applications. As the client consolidates its technology operations under a more focused partner model, Wipro will deploy AI-powered Application Management Solutions to reinvent operations and unify visibility across 120+ application groups. The Wipro team will help the client optimise business processes for change management,
improve observability and deliver cost efficiency. This engagement will lead to greater operational stability, support continuous innovation, and improve end-customer experience.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9. One of Europe's largest semiconductor manufacturers has selected Wipro to develop and maintain software
products for its automotive division. The engagement will span the full lifecycle of silicon engineering, helping the client accelerate silicon software development, improve reliability, and bring innovations to market faster. Wipro is also
integrating AI into the software development process to boost efficiency and enable smarter engineering decisions. This win reinforces Wipro's position as a trusted engineering partner in the global semiconductor industry.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10. A leading Europe-based medical devices company has selected Wipro to transform its global quality and
regulatory operations. Wipro will consolidate and streamline the client's processes through a global delivery model, using AI-powered solutions to prioritize and allocate customer complaints, identify
complaint codes, and enhance regulatory reporting. This intelligent automation system is expected to significantly improve complaint management, strengthen compliance, and drive operational efficiency across the client's product portfolio,
while enabling substantial cost efficiencies, enhanced productivity, and superior service outcomes.

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11. A global leader in enterprise software has selected Wipro to support its expanding client base through
intelligent audit and invoice verification services across the travel and expense management workflows. Wipro will deliver continuous, round-the-clock support through a
globally distributed team, ensuring timely and precise validation of expense reports and invoice data. By applying domain expertise and rigorous quality controls, Wipro will help the client maintain high service standards while scaling delivery for
a growing portfolio. The engagement focuses on improving accuracy, compliance, and operational efficiency.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12. Wipro was selected by a global automotive company to transform and streamline its Enterprise Resource Planning
and HR systems using a unified, AI-powered platform. Wipro will deploy its solutions across Finance, HR, and Procurement—enhancing operations with intelligent automation, document processing, and
predictive insights. This engagement will drive productivity, optimize resource utilization, and strengthen the client's competitive edge.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;13. A leading global bank with a strong APAC presence has selected Wipro to set up a centralized AI-powered Center of Excellence to accelerate enterprise-wide AI adoption. Wipro will deploy Agentic AI solutions to enable smarter customer interactions, automated workflows, and intelligent document handling. The
deal will boost operational efficiency, decision-making speed, and overall user experience for the client.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;14. A global logistics leader has selected Wipro to transform its supply chain operations through GenAI-powered
solutions. Building on the success of the previously deployed Gen AI-powered virtual assistants for Finance processes, Wipro will introduce agentic and assistive AI to optimize procurement and logistics
workflows. This engagement will deliver a significant improvement in operational efficiency and measurable increase in user satisfaction—enabling smarter, faster decision-making for the client.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;15. A major UK-based utilities provider has selected Wipro to transform its
legacy Geographic Information System (GIS) as part of a multi-year strategy. This Consulting-led engagement will leverage Wipro's deep domain expertise and technical capabilities to deliver Strategic
Asset Management services, shaping the client's transformation roadmap and guiding future initiatives. The engagement is expected to drive significant improvements in operational efficiency and a better customer experience.

------

**<u>Analyst Recognition</u>**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. Wipro was ranked as a Leader in Avasant's Applied AI Services 2024–2025 RadarView<sup>™</sup>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. Wipro was recognized as a Leader in Avasant's Cybersecurity Services 2025 RadarView<sup>™</sup>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. Wipro was recognized as a Leader in Everest Group's Pharmacovigilance (PV) Operations PEAK Matrix<sup>®</sup> Assessment 2025

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. Wipro was positioned as a Leader in ISG Provider
Lens<sup>™</sup> - Digital Engineering Services 2025 - US & Europe (all quadrants)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;5. Wipro was positioned as a Leader in Avasant's Banking Digital Services 2025 RadarView<sup>™</sup>

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;6. Wipro was positioned as a Leader in ISG Provider
Lens<sup>™</sup> - ServiceNow Ecosystem Partners 2025 - US & Europe (all quadrants)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;7. Wipro was positioned as a Horizon 3 – Market Leader in the HFS Horizons: Energy and Utilities Service
Providers, 2025

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;8. Wipro was positioned as a Leader in Everest Group's Talent Readiness for Next-generation Application
Services PEAK Matrix<sup>®</sup> Assessment 2025

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;9. Wipro was rated as a Horizon 3 – Market Leader in the HFS Horizons: Intelligent Retail and CPG Ecosystems,
2025

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;10. Wipro was positioned as a Leader in the 2025 Gartner<sup>®</sup>
Magic Quadrant<sup>™</sup> for Finance and Accounting Business Process Outsourcing

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;11. Wipro was positioned as a Leader in ISG Provider
Lens<sup>™</sup> - SAP Ecosystem 2025 - US & UK (all quadrants)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;12. Wipro was rated as a Leader in Avasant's Supply Chain Operations Services Business Process Transformation
2025 RadarView<sup>™</sup>

*Source & Disclaimer: \*Gartner, "Magic Quadrant for Finance and Accounting Business Process Outsourcing", Jan Ambergen, et al, 14 April 2025.* 

*GARTNER is a registered trademark and service mark of Gartner, Inc. and/or its affiliates in the U.S. and internationally, and MAGIC QUADRANT is a registered trademark of Gartner, Inc. and/or its affiliates and are used herein with permission. All rights reserved.* 

*Gartner does not endorse any vendor, product, or service depicted in its research publications, and does not advise technology users to select only those vendors with the highest ratings or other designation. Gartner's research publications consist of the opinions of Gartner's research organization and should not be construed as statements of fact. Gartner disclaims all warranties, expressed or implied, with respect to this research, including any warranties of merchantability or fitness for a particular purpose.* 

*The Gartner content described herein (the "Gartner Content") represents research opinion or viewpoints published, as part of a syndicated subscription service, by Gartner, Inc. ("Gartner"), and is not a representation of fact. Gartner Content speaks as of its original publication date (and not as of the date of this press release, and the opinions expressed in the Gartner Content are subject to change without notice.* 

**<u>IT Products</u>**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. IT Products segment revenue for the quarter was ₹ 0.7 billion ($8.5 million<sup>1</sup>)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. IT Products segment results for the quarter were ₹ 0.02 billion ($0.2 million<sup>1</sup>)

Please refer to the table on page 13 for reconciliation between IFRS IT Services Revenue and IT Services Revenue on a non-GAAP constant currency basis.

------

**<u>About Key Metrics and Non-GAAP Financial Measures</u>**

This press release contains key metrics and non-GAAP financial measures within the meaning of Regulation G and Item 10(e) of Regulation S-K. Such non-GAAP financial measures are measures of our historical or future performance, financial position or cash flows that are adjusted to exclude or include amounts that are excluded or included, as the case may be, from the most directly comparable financial measure calculated and presented in accordance with IFRS.

The table on page 13 provides IT Services Revenue on a constant currency basis, which is a non-GAAP financial measure that is calculated by translating IT Services Revenue from the current reporting period into U.S. dollars based on the currency conversion rate in effect for the prior reporting period. We refer to growth rates in constant currency so that business results may be viewed without the impact of fluctuations in foreign currency exchange rates, thereby facilitating period-to-period comparisons of our business performance. Further, in the normal course of business, we may divest a portion of our business which may not be strategic. We refer to the growth rates in both reported and constant currency adjusting for such divestments in order to represent the comparable growth rates.

Our key metrics and non-GAAP financial measures are not based on any comprehensive set of accounting rules or principles and should not be considered a substitute for, or superior to, the most directly comparable financial measure calculated in accordance with IFRS and may be different from non-GAAP measures used by other companies. Our key metrics and non-GAAP financial measures are not comparable to, nor should be substituted for, an analysis of our revenue over time and involve estimates and judgments. In addition to our non-GAAP measures, the financial statements prepared in accordance with IFRS and the reconciliation of these non-GAAP financial measures with the most directly comparable IFRS financial measure should be carefully evaluated.

**Results for the Quarter ended June 30, 2025, prepared under IFRS, along with individual business segment reports, are available in the Investors section of our website** <u>www.wipro.com/investors/</u>

**Quarterly Conference Call** 

We will hold an earnings conference call today at 07:00 p.m. Indian Standard Time (8:30 a.m. U.S. Eastern Time) to discuss our performance for the quarter. The audio from the conference call will be available online through a webcast and can be accessed at the following link- <u>https://links.ccwebcast.com/?EventId=WIP160425</u>

An audio recording of the management discussions and the question-and-answer session will be available online and will be accessible in the Investor Relations section of our website at <u>www.wipro.com</u>

------

**About Wipro Limited** 

Wipro Limited (NYSE: WIT, BSE: 507685, NSE: WIPRO) is a leading technology services and consulting company focused on building innovative solutions that address clients' most complex digital transformation needs. Leveraging our holistic portfolio of capabilities in consulting, design, engineering, and operations, we help clients realize their boldest ambitions and build future-ready, sustainable businesses. With over 230,000 employees and business partners across 65 countries, we deliver on the promise of helping our clients, colleagues, and communities thrive in an ever-changing world. For additional information, visit us at <u>www.wipro.com</u>

---

| | | |
|:---|:---|:---|
| **Contact for Investor Relations** | **Contact for Investor Relations** | **Contact for Media & Press** |
| Dipak Kumar Bohra | Abhishek Jain | Dinesh Joshi |
| Phone: +91-80-6142 7201 | Phone: +91-80-6142 6143 | Phone: +91 92052-64001 |
| <u>dipak.bohra@wipro.com</u> | <u>abhishek.jain2@wipro.com</u> | <u>media-relations@wipro.com</u> |

---

**Forward-Looking Statements** 

The forward-looking statements contained herein represent Wipro's beliefs regarding future events, many of which are by their nature, inherently uncertain and outside Wipro's control. Such statements include, but are not limited to, statements regarding Wipro's growth prospects, its future financial operating results, the benefits its customers experience and its plans, expectations and intentions. Wipro cautions readers that the forward-looking statements contained herein are subject to risks and uncertainties that could cause actual results to differ materially from the results anticipated by such statements. Such risks and uncertainties include, but are not limited to, risks and uncertainties regarding fluctuations in our earnings, revenue and profits, our ability to generate and manage growth, complete proposed corporate actions, intense competition in IT services, our ability to maintain our cost advantage, wage increases in India, our ability to attract and retain highly skilled professionals, time and cost overruns on fixed-price, fixed-time frame contracts, client concentration, restrictions on immigration, our ability to manage our international operations, reduced demand for technology in our key focus areas, disruptions in telecommunication networks, our ability to successfully complete and integrate potential acquisitions, liability for damages on our service contracts, the success of the companies in which we make strategic investments, withdrawal of fiscal governmental incentives, political instability, war, legal restrictions on raising capital or acquiring companies outside India, unauthorized use of our intellectual property and general economic conditions affecting our business and industry.

Additional risks that could affect our future operating results are more fully described in our filings with the United States Securities and Exchange Commission, including, but not limited to, Annual Reports on Form 20-F. These filings are available at <u>www.sec.gov</u>. We may, from time to time, make additional written and oral forward-looking statements, including statements contained in the company's filings with the Securities and Exchange Commission and our reports to shareholders. We do not undertake to update any forward-looking statement that may be made from time to time by us or on our behalf.

# #

(Tables to follow)

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**WIPRO LIMITED AND SUBSIDIARIES** 

**INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION** 

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

---

| | | | |
|:---|:---|:---|:---|
|  | **As at March 31, 2025** | **As at June 30, 2025** | **As at June 30, 2025** |
|  | | **Convenience translation**<br>**into U.S. Dollar in**<br>**millions (unaudited)** | **Convenience translation**<br>**into U.S. Dollar in**<br>**millions (unaudited)** |
|  **ASSETS** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Goodwill | 325014 | 328439 | 3831 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Intangible assets | 27450 | 25916 | 302 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Property, plant and equipment | 80684 | 79754 | 930 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Right-of-Use assets | 25598 | 27121 | 317 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial assets |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Derivative assets | ^ | 2 | ^ |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investments | 26458 | 27585 | 322 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trade receivables | 299 | 300 | 3 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other financial assets | 4664 | 4698 | 55 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investments accounted for using the equity method | 1327 | 1382 | 16 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred tax assets | 2561 | 2515 | 29 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-current tax assets | 7230 | 6441 | 75 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other non-current assets | 7460 | 8113 | 95 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total non-current assets** | **508745** | **512266** | **5975** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inventories | 694 | 571 | 7 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial assets |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Derivative assets | 1820 | 912 | 11 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investments | 411474 | 405976 | 4735 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cash and cash equivalents | 121974 | 125763 | 1467 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trade receivables | 117745 | 118143 | 1378 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Unbilled receivables | 64280 | 71626 | 835 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other financial assets | 8448 | 19105 | 223 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Contract assets | 15795 | 16151 | 188 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Current tax assets | 6417 | 6760 | 78 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other current assets | 29128 | 30395 | 355 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total current assets** | **777775** | **795402** | **9277** |
|  **TOTAL ASSETS** | **1286520** | **1307668** | **15252** |
|  **EQUITY** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share capital | 20944 | 20965 | 245 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share premium | 2628 | 4825 | 56 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Retained earnings | 716477 | 750674 | 8755 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share-based payment reserve | 6985 | 5224 | 61 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Special Economic Zone Re-investment reserve | 27778 | 26885 | 314 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other components of equity | 53497 | 60330 | 703 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Equity attributable to the equity holders of the Company** | **828309** | **868903** | **10134** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-controlling interests | 2138 | 1688 | 20 |
|  **TOTAL EQUITY** | **830447** | **870591** | **10154** |
|  **LIABILITIES** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial liabilities |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Loans and borrowings | 63954 |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lease liabilities | 22193 | 23977 | 280 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other financial liabilities | 7793 | 5134 | 60 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred tax liabilities | 16443 | 15551 | 181 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-current tax liabilities | 42024 | 41567 | 485 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other non-current liabilities | 17119 | 18686 | 218 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provisions | 294 | 263 | 3 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total non-current liabilities** | **169820** | **105178** | **1227** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial liabilities |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Loans, borrowings and bank overdrafts | 97863 | 126766 | 1479 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lease liabilities | 8025 | 7993 | 93 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Derivative liabilities | 968 | 1326 | 16 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trade payables and accrued expenses | 88252 | 86010 | 1003 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other financial liabilities | 3878 | 6626 | 77 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Contract liabilities | 20063 | 20739 | 242 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Current tax liabilities | 34481 | 45113 | 526 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other current liabilities | 31086 | 35575 | 415 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provisions | 1637 | 1751 | 20 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total current liabilities** | **286253** | **331899** | **3871** |
|  **TOTAL LIABILITIES** | **456073** | **437077** | **5098** |
|  **TOTAL EQUITY AND LIABILITIES** | **1286520** | **1307668** | **15252** |

---

^ Value is less than 0.5

------

**WIPRO LIMITED AND SUBSIDIARIES** 

**INTERIM CONDENSED CONSOLIDATED STATEMENTS OF INCOME** 

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

---

| | | | |
|:---|:---|:---|:---|
|  | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** |
|  | **2024** | **2025** | **2025** |
|  | | | **Convenience translation**<br>**into U.S. Dollar in**<br>**millions (unaudited)**<br>**Refer to Note 2(iii)** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Revenues | 219638 | 221346 | 2582 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cost of revenues | (153306) | (157247) | (1834) |
|  **Gross profit** | **66332** | **64099** | **748** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Selling and marketing expenses | (15844) | (15285) | (178) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; General and administrative expenses | (14213) | (13272) | (155) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Foreign exchange gains/(losses), net | (206) | 182 | 2 |
|  **Results from operating activities** | **36069** | **35724** | **417** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Finance expenses | (3288) | (3608) | (42) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Finance and other income | 7480 | 10417 | 121 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share of net profit/ (loss) of associate and joint venture accounted for using the equity method | (45) | 50 | 1 |
|  **Profit before tax** | **40216** | **42583** | **497** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Income tax expense | (9850) | (9218) | (108) |
|  **Profit for the period** | **30366** | **33365** | **389** |
|  **Profit attributable to:** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equity holders of the Company | 30032 | 33304 | 388 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-controlling interests | 334 | 61 | 1 |
|  **Profit for the period** | **30366** | **33365** | **389** |
|  **Earnings per equity share:** |  |  |  |
|  **Attributable to equity holders of the Company** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Basic | 2.87 | 3.18 | 0.04 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Diluted | 2.87 | 3.17 | 0.04 |
|  **Weighted average number of equity shares used in computing earnings per equity share** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Basic | 10451552512 | 10472085808 | 10472085808 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Diluted | 10473536226 | 10492102015 | 10492102015 |

---

------

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

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Particulars** | **Three months ended** | **Three months ended** | **Three months ended** | **Year ended** |
| **Particulars** | **June<br>30, 2025** | **March<br>31, 2025** | **June<br>30, 2024** | **March<br>31, 2025** |
| **Particulars** | Audited | Audited | Audited | Audited |
|  **Segment revenue** |  |  |  |  |
|  **IT Services** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Americas 1 | 73097 | 73721 | 67700 | 281824 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Americas 2 | 67070 | 68582 | 67338 | 271972 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Europe | 56817 | 58552 | 60422 | 240077 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; APMEA | 23816 | 23598 | 23503 | 94351 |
|  **Total of IT Services** | **220800** | **224453** | **218963** | **888224** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; IT Products | 728 | 813 | 469 | 2692 |
|  **Total segment revenue** | **221528** | **225266** | **219432** | **890916** |
|  **Segment result** |  |  |  |  |
|  **IT Services** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Americas 1 | 14994 | 16195 | 13687 | 58186 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Americas 2 | 13385 | 15513 | 15533 | 61326 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Europe | 6026 | 8140 | 5873 | 29434 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; APMEA | 2979 | 3672 | 2441 | 12850 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Unallocated | 750 | (4250) | (1477) | (10157) |
|  **Total of IT Services** | **38134** | **39270** | **36057** | **151639** |
|  IT Products | 20 | 28 | (47) | (173) |
|  Reconciling Items | (2430) | (211) | 59 | (195) |
|  **Total segment result** | **35724** | **39087** | **36069** | **151271** |
|  Finance expenses | (3608) | (3767) | (3288) | (14770) |
|  Finance and other income | 10417 | 11819 | 7480 | 38202 |
|  Share of net profit/ (loss) of associate and joint venture accounted for using the equity method | 50 | 291 | (45) | 254 |
|  **Profit before tax** | **42583** | **47430** | **40216** | **174957** |

---

------

**Additional 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: Communications, media and information services, Software and gaming, New age technology, Consumer goods, medical devices and life sciences, Healthcare, and Technology products and services. **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, Western Europe.

**APMEA** consists of Australia and New Zealand, India, Middle East, South-East Asia, Japan 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.

**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.

------

**<u>Reconciliation of selected GAAP measures to Non-GAAP measures</u>**

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**1.** **Reconciliation of Non-GAAP Constant Currency IT Services Revenue to IT Services Revenue as per IFRS ($Mn)** 

---

| | |
|:---|:---|
| **Three Months ended June 30, 2025** | **Three Months ended June 30, 2025** |
|  IT Services Revenue as per IFRS | $2587.4 |
|  Effect of Foreign currency exchange movement | 44.1) |
|  **Non-GAAP Constant Currency IT Services Revenue based on previous quarter exchange rates** | $**2543.3** |

---

---

| | |
|:---|:---|
| **Three Months ended June 30, 2025** | **Three Months ended June 30, 2025** |
|  IT Services Revenue as per IFRS | $2587.4 |
|  Effect of Foreign currency exchange movement | 20.8) |
|  **Non-GAAP Constant Currency IT Services Revenue based on exchange rates of comparable period in previous year** | $**2566.7** |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;**2.**  **<u>Reconciliation of Free Cash Flow for three months ended June</u> <u>30, 2025</u>** 

---

| | |
|:---|:---|
|  | *In INR Mn* |
|  | **Three months ended<br>June 30, 2025** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Net Income for the period [A]** | 33365 |
|  **Computation of Free Cash Flow** |  |
|  Net cash generated from operating activities [B] | 41119 |
|  <u>*Add/ (deduct) cash inflow/ (outflow) on:*</u> |  |
|  Purchase of property, plant and equipment | (2742) |
|  Proceeds from sale of property, plant and equipment | 12 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Free Cash Flow [C]** | 38389 |
|  **Operating Cash Flow as percentage of Net Income [B/A]** | 123.2% |
|  **Free Cash Flow as percentage of Net Income [C/A]** | 115.1% |

---

## Exhibit 99.2

**Exhibit 99.2**![LOGO](g946127g18a01.jpg)

WWW.FINANCIALEXPRESS.COM FINANCIAL EXPRESS 1048 TRANSACTION VALUED AT 10,874 CRORE Adani to exit Wilmar JV VIVEAT SUSAN PINTO Mumbai, July 17 THE ADANI GROUP will fully exit AWL Agri Business for 10,874 crore, it said on Thurs day, ceding control to its Singa pore-based joint venture part-ner Wilmar International. The latter's stake in AWL Agri, formerly Adani Wilmar, will rise to 64% bringing to an end one of the longest-running joint ventures in India. The IV, which began in 1999, saw both Adani and Wilmar hold nearly 44% each in the company. Adani Commodities, which holds a 30.42% stake in the company, will sell 20% stake to Wilmar unit Lence for 27,150 crore at 275 a share. The bal ance 10.42% will be sold to "a set of pre-identified investors", Adani Enterprises, the flagship company of the Adani Group, said, without specifying who these investors were. The latest communication is part of an exit process that was first set in motion in December last year, when the Adani Group had indicated that it would get out of the fast moving consumer goods (PMCG) business to focus on its core infrastructure and energy verticals. In January thisyear, it executed an offer for sale, offloading 13.5% of its nearly LONG ASSOCIATION TO END Wilrnar international's stake in AWL Agri, formerly Adani Wilmar, will rise to 64% after the transaction The JV, which began in 1999, saw both Adani and Wilmar hold nearly 44% each in the company 44% stake in the company at 4,855 crore at 1276.51 a share. Together, Adani will realise a total of 15,729 crore from the stake sale in the com pany. AWL. Agri stock rallied over 8% to the day's high of 283.85 on the BSE, following the announcement. It closed at 279.65, up 6,6%. The Adani Group plans to use the proceeds from the sale to turbocharge its investments in infrastructure, energy and utility, transport and logistics, as well as other adjacencies such as real estate and con struction. While AWI. Agri's ownership has undergone a change, the management, led by MD & CEO Angshu Mallick, fortune Fortune Adani Commodities, which holds a 30.42% stake in the company, will sell 20% stake to Wilmar unit Lence for 27,150 crore at 275 a share remains intact. On Tuesday, Mallick, an FMCG veteran, said that the company, which has brands such as Kohinoor and Fortune, and remains strong in the west and north of India, was look-ing to beef up its presence in the southern and central parts of the country via acquisitions of food companies in condi ments and kitchen essentials. Its last acquisition (in March 2025) was of Delhi-based GD Foods, which makes the Tops brand of pickles and sauces. The company closed FY25 with a consolidated revenue of 63,672 crore. From a portfolio perspec-tive, Mallick said that the com The balance 10.42% will be sold to "a set of pre-identified investors" AWL Agri stock rallied over 8% to touch the day's high of 283.85 on BSE, following the announcement pany was looking to enter new categories such as organic foods and cold-pressed edible oils via acquisitions. Its foods business crossed 6,000 crore in FY25 and contributes 10% to its top line. Edible oil, led by the Fortune brand, contributes around 78% to its top line while industry essentials, led by oleochemicals, contributes 12% to its turnover. The company has also lined up capital expenditure of over 21,000 crore in FY26 to beef up capacity in oleochemicals, foods and edible oils. The com panyisalsoeyeing mid-to-high teen revenue growth in FY26, led by a consumption uptick starting August, Mallick said. L&T chairman remuneration jumps 50% to 76.25 cr L&T's Subrahmanyan was in the spotlight months ago for endorsing a 90-hour work week PRESS TRUST OF INDIA New Delhi, July 17 THE REMUNERATION OF Larsen & Toubro chairman S N Subrahmanyan, who came into the spotlight months ago for endorsinga 90-hourwork week, Increased by almost 50% to 76.25 crore in PY25 over FY24. According to the company's annual report, the rise was mainly on account of stock options exercised during the year. Subrahmanyan was paid a remuneration of 751.05 crore in 2023-24. The value of employee stock options (ESOP) exercised by the chairman during the last finan-cial year stood at 15.88 crore. In comparison, it was zero in 2023-24. The report further said that while the remuneration of the company's whole-time director and CFO R Shankar Raman stood at 37.33 crore in FY25, Subramanian Sarma, the deputy managing director & president of the infrastructure major, earned 44.55 crore. The Larsen & Toubro chair-man, a few months back, sparked an online outrage with his.comments advocating a 90-hour work week and suggesting that employees should even give up Sundays. Vedanta's HZL brand fee deal under Viceroy cloud URVI MALVAÍÉÁ Mumbai, July 17 US SHORT SELLER Viceroy has accused Vedanta in a fresh report of violating its shareholding agreement with the government citing the way the mining con glomerate collects brand fees from Hindustan Zinc (HZL). The report, quotinga whistle blower, claims that the fees is not only unjustified but may also trigger legal clauses that could cost Vedanta billions of dollars. Both Vedanta and the govern ment have shareholding in HZI. Vedanta introduced a brand and strategic services (BSS) fee in 2022, changing HZL for using the Vedanta name. However, the report points out, HZL. neither uses the brand nor receives any meal services in return. The report also alleged the brand fee, which is set at 2-3% of the projected turnover, was pushed through without mandatory approval from gov UNDER FIRE The report claims that the fees is not only unjustified but may cost Vedanta billions Vedanta introduced a brand & strategic services fee in 2022, charging HZL for using the Vedanta name ernment-appointed directors on the HZLboard, violating a share holder agreement signed when thegovernment divested major itycontrol in the company. It also noted that HZL has paid 1,562 crore over the past three years, whichamounts to around 5% of its turnover during that period. Under this agreement, any major related-party deal-espe Indian Hotels Q1 profit up 19% SWARAJ BAGGONKAR Mumbai, July 17 INDIAN HOTELS COMPANY (IHCL), one of India's biggest hotel companies, saw its net profit rise 19% year-on-year to 296 crore in the June quarter, driven by strong growth in revenues. The Mumbal-based Tata group company saw its consol idated revenue from opera-tions jump 32% y-o-y to 2,041 crore. Operating Ebitda (earning before interest, tax, depreciation and amortisa tion) margin stood at 28.3%, down 0.8% y-o-y. The company missed the Bloomberg net profit esti mate of 321 crore but beat the revenue estimate of 21,976 crore. Puneet Chhatwal, Manag ing Director & CEO, IHCI, said, "The sector faced multiple cially those involving company directors or group firms-requires special consent from the government. By not seeking this, Vedanta may have triggered what the agreement terms an "event of default" This brench gives the govern ment the right to invoke a "sov-ereign put or call option" which means that it can either buy Vedanta's stake in HZLat a 25% discount, or force Vedanta to buy its stake at a 25% premium. Either scenario would signifi cantly hurt Vedanta financially, the report said. The brand fee arrangement also reportedly includes a hidden clause that would perialise H21. heavily if it tried to exit the deal, making it hard to reverse. The report claims the whistleblowers have informed Viceroy that this clause was inserted to help Vedanta Resources (VRI), also a promoter company in Vedanta, borrow money using the HZL contract as collateral. PUNEET CHHATWAL, MD & CEO, IHCL The Pahalgam attack followed by the Israel-Iran conflict led to partial air closures resulting in hotel cancellations. But we outperformed the industry headwinds in Q1. The Pahal-gam attack followed by the Israel-Iran conflict led to par-tial air closures resulting in hotel bookings cancellations. But we outperformed the industry." KKR: India a compelling investment destination, a bright spot globally FE BUREAU Mumbai, July 17 LEADING GLOBAL INVEST-MENT firm KKR has high-lighted India as a compelling investment destination, citing its stability, expanding capital markets and resilient con-sumer base in its 2025 Mid-Year Global Macro Outlook. Henry McVey, chief invest-ment officer of KKR's Balance Sheet and Head of Global Macro and Asset Allocation, stated India's growth prospects and favourable mar ket conditions make it an attractive opportunity for Investors. India's strong fundamen-tals, including its stable growth expectations and ongoing monetary easing, position it as a bright spot in the global economy. KKR's positive out LONG-TERM SUCCESS STORY KKR cited India's strong fundamentals, including its stable growth expectations and ongoing monetary easing in its assessment look on India is driven by the country's expanding capital markets, resilient consumer base and potential for opera tional improvement in various sectors. KKRbelieves India will con-tinue to be a long-term success story. As part of its investment strategy, KKR has invested sig nificantly in India's infrastruc ture market, particularly in LISTE NYS KKR renewable energy, roads, and highway projects and remains bullish on the country's domestic consumption story. While KKR also highlighted opportunities in other mar kets, such as China's techno-logical innovation and Japan's corporate restructuring, India stands out as a key investment destination in the Asia Pacific region. KKR's positive outlook on india is driven by the country's expanding capital markets, resilient consumer base and potential for operational improvement in various sectors It believes India will continue to be a long-term success story It sees india standing out as a key investment destination in the Asia Pacific region Globally, KKR's outlook is positive, driven by attractive financial conditions, a global easing cycle, and ongoing pro-ductivity gains. By focusingon assets with collateral-based cash flows, operational improvement potential, or inflation-linked contracts, investors can capitalise on emerging opportunities in India and other markets. FRIDAY, JULY JULY 18, 202 COMPANIES 5 wipro EXTRACT OF AUDITED FINANCIAL RESULTS OF WIPRO LIMITED AND ITS SUBSIDIARIES FOR THE QUARTER ENDED JUNE 30, 2025 Consolidated Audited Financial Results of Wipro Limited under IFRS (in millions, except per share data, unless otherwise stated) Particulars Quarter ended June 30, 2025 Year ended March 31, 2025 Quarter ended June 30, 2024 Revenue from operations 221,346 890,884 219,838 Profit before tax 42,583 174,957 40,216 Profit after tak 33,365 132,180 30,366 Total comprehensive income for the period 40,201 136,443 29,197 Paid-up equity share capital (Par value of 2 per share) 20,965 20,944 10,460 Reserves excluding non-controlling intarest as shown in the Audited Statement of Financial Position 807,365 807,365 739,433 Earnings per equity share (Par value of 2 per share) (EPS for quarter ended periods are not annualized) Basic: (in) Diluted: (in) 3.18 3.17 12.56 12.52 2.87 2.87 Balance for the quarter ended June 30, 2025 and year ended March 31, 2025 represent balances as per the Budited consolidated statement of financial position for the year ended March 31, 2025 and balance for the quarter ended June 30, 2024 represent balances as per the audited consolidated statement of financial position for the year ended March 31, 2024, as required by the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2016. The audited consolidated financial results of the Company for the quarter ended June 30, 2025 have been approved by the Board of Directors of the Company at its meeting held on July 17, 2025. The statutory auditors have expressed an unmodified audit opinion. Financial Results of Wipro Limited under Ind AS The financial results 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 Act read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and amendment rules issued thereafter. Consolidated Audited Financial Results of Wipro Limited under Ind AS (in millions, except per share data, unless otherwise stated) Particulars Quarter ended June 30, 2025 Year ended March 31, 2025 Quarter ended June 30, 2024 Revenue from operations 221,346 890,884 219,638 Profit before tax 42,583 174,957 40,216 Profit after tax 33,365 132,180 30,366 Total comprehensive income for the period 40,184 136,328 29,198 Paid-up equity share capital (Par value of 2 per share) 20,965 20,944 10,460 Reserves excluding non-controlling interest! as shown in the Audited Balance Sheet 802,697 802,697 734,880 Earnings per equity share (Par value of 2 per share) (EPS for quarter ended periods are not annualized) Basic: (in) 3.18 12.56 2.87 Diluted: (in) 3.17 12.52 2.87 Balance for the quarter ended June 30, 2025 and year ended March 31, 2025 represent balances as per the audited consolidated balance sheet for the year ended March 31, 2025 and balance for the quarter ended June 30, 2024 represent balances as per the audited consolidated balance sheet for the year ended March 31, 2024, as required by the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The audited consolidated financial results (under Ind AS) of the Company for the quarter ended June 30, 2025 have been approved by the Board of Directors of the Company at its meeting held on July 17, 2025, The statutory auditors have expressed an unmodified audit opinion, Standalone Audited Financial Results of Wipro Limited under Ind AS (in millions, except per share data, unless otherwise stated) Particulars Quarter ended June 30, 2025 Year ended March 31, 2025 Quarter ended June 30, 2024 Revenue from operations 171,954 685,750 167,953 Profit before tax 45.176 146,125 33,237 Profit after tax 36,961 109,131 24,047 Total comprehensive income for the period 37,341 109,688 24,709 The audited standalone financial results (under Ind AS) of the Company for the quarter ended June 30, 2025 have been approved by the Board of Directors of the Company at its meeting held on July 17, 2025. The statutory auditors have expressed an unmodified audit opinion. 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. Notes: 1. The Board of Directors in their meeting held on July 17, 2025, declared an interim dividend of 5/-(U.S.$0.06) per equity share and ADR (250% on an equity share of par value of 2/-). 2. The above is an extract of the detailed format of Quarterly Financial Results filed with the Stock Exchanges under Regulation 33 of the SEBI (Listing and Other Disclosure Requirements) Regulations, 2015. The full format of the Quarterly Financial Resulta are available on the Bombay Stock Exchange website (URL: www.bseindia.com), the National Stock Exchange website (URL: www.nseindia.com) and on the Company's website (URL: www.wipro.com). Place: Bengaluru Date: July 17, 2025 -press.com BENGALURU By Order of the Board, For Wipro Limited Rishad A. Premji Chairman Registered Office: Wipro Limited, Doddakannelli, Sarjapur Road, Bengaluru - 560 035, India Website: wipro.com \| Email id: info@wipro.com \| Tel: +91-80-2844 0011; Fax: +91-80-2844 0054 CIN: L32102KA1945PLC020800

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ಾ್್ ಂಖಯೆ INC-26[ 30), 2014]ಕಂಪನಿಯ ನೋಂದಾಯಿತ ಕಚೇರಿಯನ್ನು ಒಂದು ರಾಜ್ಯದಿಂದ ಇನ್ನೊಂದು ರಾಜ್ಯಕ್ಕೆ ಬದಲಾಯಿಸಲು ಪತ್ರಿಕೆಯಲ್ಲಿ ಜಾಹೀರಾತು ಪ್ರಕಟಿಸಬೇಕು ದಕ್ಷಿಣ ವಲಯದ ಪ್ರಾದೇಶಿಕ ನಿರ್ದೇಶಕರ ಮುಂದೆ,-విగా (4) విధాణ 135 పశయదల్లి ಕಾಯಿದೆ, 2013 ಮತ್ತು ಕಂಪನಿಗಳ (ಸಂಘಟನೆ) ನಿಯಮಗಳು, 20142 30 (5)(2)ಮತ್ತುಸಿನಾಲಿ ಎಸ್ಪಿರಿಯನ್ಸ್ ಪ್ರೈವೇಟ್ ಲಿಮಿಟೆಡ್ ವಿಷಯದಲ್ಲಿಅದರ ನೋಂದಾಯಿತ ಕಚೇರಿಯನ್ನು ನಂ.335, 4ನೇ ಮುಖ್ಯರಸ್ತೆ, HAL 2ನೇ ಹಂತ ಇಂದಿರಾನಗರ ಬೆಂಗಳೂರು, ಕರ್ನಾಟಕ, ಭಾರತ, 5600 38,ಸೂಚನೆಜುಲೈ 15, 2025 ರಂದು ನಡೆದ ಹೆಚ್ಚುವರಿ ಸಾಮಾನ್ಯ ಸಭೆಯಲ್ಲಿ ಅಂಗೀಕರಿಸಿದ ವಿಶೇಷ ನಿರ್ಣಯದ ಪ್ರಕಾರ ಕಂಪನಿಯ ಮೆಮೊರಾಂಡಮ್ ಆಫ್ ಅಸೋಸಿಯೇಟನ್ಬದಲಾವಣೆಯ ದೃಢೀಕರಣವನ್ನು ಕೋರಿ ಕಂಪನಿ ಕಾಯಿದೆ. 2013 ರ ಸೆಕ್ಷನ್ 13 ರ ಅಡಿಯಲ್ಲಿ ಕೇಂದ್ರ ಸರ್ಕಾರಕ್ಕೆ ಅರ್ಜಿ ಸಲ್ಲಿಸಲು ಕಂಪನಿಯು ಪ್ರಸ್ತಾಪಿಸಿದೆ ಎಂದು ಸಾರ್ವಜನಿಕರಿಗೆ ಇಲ್ಲಿ ಸೂಚನೆ ನೀಡಲಾಗಿದೆ.ಕಂಪನಿಯು ತನ್ನ ನೋಂದಾಯಿತ ಕಚೇರಿಯನ್ನು ಕರ್ನಾಟಕ ರಾಜ್ಯ ದಿಂದ ಮಧ್ಯಪ್ರದೇಶ ರಾಜ್ಯ ಕೈ ಬದಲಾಯಿಸಲು ಸಕ್ರಿಯಗೊಳಿಸಲು.ಕಂಪನಿಯ ನೋಂದಾಯಿತ ಕಚೇರಿಯ ಪ್ರಸ್ತಾಪಿತ ಬದಲಾವಣೆಯಿಂದ ಆಸಕ್ತಿಯು ಪರಿಣಾಮ ಬೀರುವ ಸಾಧ್ಯತೆಯಿರುವ ಯಾವುದೇ ವ್ಯಕ್ತಿ MCA 21 ಪೋರ್ಟಲ್ನಲ್ಲಿ (www.mc.gov.in) ಹೂಡಿಕೆದಾರರ ದೂರು ನಮೂನೆ ಅಥವಾ ವಿತರಣೆಗೆ ಕಾರಣವನ್ನು ಸಲ್ಲಿಸಬಹುದು ಅಥವಾ ಅವರ / ಅವಳ ಆಕ್ಷೇಪಣೆಗಳ ನೋಂದಾಯಿತ ಪೋಸ್ಟ್ಎಂಸಿಎ, 5ನೇ ಮಹಡಿ, ಶಾಸ್ತ್ರಿ ಭವನ, 26, ಹ್ಯಾಡೋಸ್ ರಸ್ತೆ, ಚೆನ್ನ -200006, ತಮಿಳುನಾಡು, ಭಾರತ ಈ ನೋಟೀಸ್ ಪ್ರಕಟಣೆಯ ದಿನಾಂಕದ ಹದಿನಾಲ್ಕು ದಿನಗಳಲ್ಲಿ ಅರ್ಜಿದಾರ ಕಂಪನಿಗೆ ಪ್ರತಿಯೊಂದಿಗೆ ಅರ್ಜಿದಾರ ಕಂಪನಿಯ ಪ್ರತಿಯೊಂದಿಗೆ ಅದರ ನೋಂದಾಯಿತ ಕಚೇರಿಯಲ್ಲಿ ಕೆಳಗೆನಮೂದಿಸಿದ ವಿಳಾಸದಲ್ಲಿ:১০: 18.07.2025ಸ್ಥಳ: ಬೆಂಗಳೂರುಅರ್ಜಿದಾರರ ಪರವಾಗಿ ಮತ್ತು ಪರವಾಗಿ ಸಿನಾಲಿ ಎಕ್ಸಿರಿಯನ್ಸ್ ಪ್ರೈವೆಟ್ ಲಿಮಿಟೆಡ್ದುರ್ಗೇಶ್ ಕುಮಾರ್ ಸಿಂಗ್, ನಿರ್ದೇಶಕರುವಿಳಾಸ: ನಂ.315, 6ನೇ ಮುಖ್ಯ ರಸ್ತೆ, HAL 2ನೇ ಹಂತ, ಇಂದಿರಾನಗರ, ಬೆಂಗಳೂರು, ಕರ್ನಾಟಕ, ಭಾರತ, 560038Ê 2-2ಈ ಮೂಲಕ ಸೂಚಿಸುವುದೇನೆಂದರೆ DIGINXTHLT SOLUTIONS LLP, LLPIN AAS-7487 0 422, 9ನೇ ಮೈನ್, 1ನೇ ಬ್ಲಾಕ್, ಕಲ್ಯಾಣ್ ನಗರ್, ಹೆಚ್ಆರ್ಬಿಆರ್ ಬಡಾವಣೆ, ಬೆಂಗಳೂರು, ಬೆಂಗ ಳೂರು, ಕರ್ನಾಟಕ- 560043, ಭಾರತ, ಇದನ್ನು ಕಂಪನಿಗಳ ಕಾಯಿದೆ, 2013ರ ಸೆಕ್ಷನ್ 366ರ ಅಡಿ ಯಲ್ಲಿ ಖಾಸಗಿ ಲಿಮಿಟೆಡ್ ಕಂಪನಿಯಾಗಿ ಪರಿವರ್ತಿ ಸಲು ಪ್ರಸ್ತಾಪಿಸುತ್ತದೆ.ಈ ಪ್ರಸ್ತಾಪವನ್ನು ಆಕ್ಷೇಪಿಸುವ ಯಾವುದೇ ವ್ಯಕ್ತಿಅವನ/ಅವಳ ತನ್ನ ಆಕ್ಷೇಪಣೆಗಳನ್ನು ಈ ಪ್ರಕಟಣೆ ದಿನಾಂಕದಿಂದ ಇಪ್ಪತ್ತೊಂದು ದಿನಗಳ ಒಳಗಾಗಿ ಬೆಂಗಳೂರಿನ ಲ್ಲಿರವ ಕಂಪನಿಗಳ ರಿಜಿಸ್ಟ್ರಾರ್ ಕಳುದಿನಾಂಕ: 18/07/2025ಪಾಲುದಾರರ ಅದೇಶದಂತಸ್ಥಳ: ಬೆಂಗಳೂರು.ಸುಜಾತಾ ವಿಶ್ವೇಶ್ವರ, DPIN 08778127Dont mon DIGINXTHLT SOLUTIONS LLPಸಾರ್ವಜನಿಕ ಪ್ರಕಟಣೆನನ್ನ ಕಕ್ಷಿದಾರರಾದ ಶ್ರೀ. ಸಂತೋಷ ಕುಮಾರ್ ರೆಡ್ಡಿ .ವಿ ರವರ ಮಾಲೀಕತ್ವಕ್ಕೆ ಸೇರಿದ ಸ್ವತ್ತಾದ ನಿವೇಶನ ಸಂಖ್ಯೆ 179 ಕ್ಕೆ ಸಂಬಂಧಿಸಿದ ಕ್ರಯಪತ್ರ ದಾಸ್ತವೇಜು ಸಂಖ್ಯೆ 1512/1995-96 ಮತ್ತು ದಾಸ್ತವೇಜು ಸಂಖ್ಯೆ ఎ.ఎనో. 1-21381/2004-05 ಮತ್ತು ನಿವೇಶನ ಸಂಖ್ಯೆ 180 ಕ್ಕೆ ಸಂಬಂಧಿಸಿದ ದಾಸ್ತವೇಜು ಸಂಖ್ಯೆ 1511/1995-96 2 2.25.8-1-21383/2004-05 ಕ್ರಯಪತ್ರಗಳು ಕಳೆದು ಹೋಗಿರುತ್ತದೆ. ಸದರಿ ಕಳೆದು ಕೊಂಡಿರುವ ಬಗ್ಗೆ ದಿನಾಂಕ: 15.07.2025 dod ded ನೀಡಿರುತ್ತೇವೆ. ಆದ್ದರಿಂದ ಸದರಿ ಮೂಲ ಕ್ರಯಪತ್ರಗಳು ಯಾರಿಗಾದರೂ ಸಿಕ್ಕಿದಲ್ಲಿ ನನ್ನ ಕಛೇರಿಯ ಕೆಳಗಿನ ವಿಳಾಸಕ್ಕೆ ಮೂಲ ತಂದುಕೊಡಬೇಕಾಗಿ ಸಾರ್ವಜನಿಕರಲ್ಲಿ ಮನವಿ ಮಾಡಿಕೊಳ್ಳುತ್ತೇನೆ.ಕಛೇರಿ ವಿಳಾಸ : ಜಿ. ವಿಶ್ವನಾಥ್ ರೆಡ್ಡಿ, ವಕೀಲರು 2ನೇ ಮಹಡಿ, ಗೋಪಾಲ ರೆಡ್ಡಿ ಬಿಲ್ಡಿಂಗ್, ಟಿ.ವಿ.ಎಸ್. ಷೋರೂಂ ಹತ್ತಿರ, ಅತ್ತಿಬೆಲೆ, , Sortñ-562107. ¹: 9741253555ದಿನಾಂಕ: 17.07.2025, ಸ್ಥಳ : ಬೆಂಗಳೂರು SBIಭಾರತೀಯ ಸ್ಟೇಟ್ ಬ್ಯಾಂಕ್ಸೈಸ್ಟ್ ಅಸೆಟ್ಸ್ ರಿಕವರಿ ಶಾಖೆ211/90, 3ನೇ ಮಹಡಿ, ಟ್ರಸ್ಟ್ ವೆಲ್ ಆಸ್ಪತ್ರೆ ಎದುರು, ಜೆ. ಸಿ.ರಸ್ತೆ, ಬೆಂಗಳೂರು-56000229. 20. 080 - 25943663,080-25943664, -: sbi.05173@sbl.co.inనం. ఎనోఎ ఆరోది / డి ఇవి / ఎకో ఆరో బోఎలో/08.07.2025ಗೃಹ ಪರಿಕರಗಳನ್ನು ಮನೆಯಿಂದ ಹೊರ ತೆಗೆಯುವಿಕೆorf.1. ಶ್ರೀಮತಿ ಸ್ವಾತಿ ಆರ್. ಕೋಂ ಶ್ರೀ ಹರಿಪ್ಪ ಟಿ ಕೆಫ್ಲ್ಯಾಟ್ ನಂ. 201, ಟೆಂಪಲ್ ಬೆಲ್ಸ್ ಅಪಾರ್ಟ್ ಮೆಂಟ್ಸ್, ಟನೇ ಕ್ರಾಸ್, ಹನುಮಗಿರಿ ಕ್ಷೇತ್ರ, ಎಜಿಎಸ್ ಲೇಔಟ್, ಅರೆಹಳ್ಳಿ ಹತ್ತಿರ, ರಾಘವೇಂದ್ರ ಮಠ ರಸ್ತೆ, ಬೆಂಗಳೂರು-560061. ಹಾಗೂ : (1) ವಿಎಂ ವೇರ್ ಸಾಫ್ಟ್ವೇರ್ ಇಂಡಿಯ ಪ್ರೈ. ಲಿ.. ಕಲ್ಯಾಣಿ ವಿಸ್ತಾ, 192ಎ, 3ನೇ ಮೈನ್, ದೊರೆಸಾನಿಪಾಳ್ಯ, ಅಂತಪ್ಪ ಲೇಔಟ್, ಜೆ ಪಿ ನಗರ, 4ನೇ ಹಂತ, ಬೆಂಗಳೂರು-560076.2. ಶ್ರೀ ಹರಿತ್ಸ ಟಿ. ಕೆ., ಬಿನ್ ಶ್ರೀ ತಿಪಟೂರು ಸೀತಾರಾಮಯ್ಯ ಕ್ಷೇತ್ರವಾಲ ಮೂರ್ತಿಫ್ಲ್ಯಾಟ್ ನಂ. 201, ಟೆಂಪಲ್ ಬೆಲ್ಸ್ ಅಪಾರ್ಟ್ ಮೆಂಟ್ಸ್, 1ನೇ ಕ್ರಾಸ್, ಹನುಮಗಿರಿ ಕ್ಷೇತ್ರ, ಎಜಿಎಸ್ ಲೇಔಟ್, ಅರೆಹಳ್ಳಿ ಹತ್ತಿರ, ರಾಘವೇಂದ್ರ ಮಠ ರಸ್ತೆ, ಬೆಂಗಳೂರು-560061. ಹಾಗೂ : (1) ಒರಾಕಲ್ ಸೊಲ್ಯೂಷನ್ ಸರ್ವಿಸಸ್ (ಇಂಡಿಯ) ಪ್ರೈ. ಲಿ., 7ನೇ ಮತ್ತು 8ನೇ ಮಹಡಿ, ಕಾಮರ್ಸ್ @ ಮಂತ್ರಿ 12/1, 12/2, ನಾಯನಪ್ಪ ಶೆಟ್ಟಿ ಪಾಳ್ಯ ಗ್ರಾಮ, ಬನ್ನೇರುಘಟ್ಟ ರಸ್ತೆ, ಬೆಂಗಳೂರು-560076ಆತ್ಮೀಯ ಮೇಡಂ/ಸರ್ನಿಮಗೆ ತಿಳಿದಿರುವಂತೆ ಫ್ಲ್ಯಾಟ್ ನಂ. 201, ಎರಡನೆ ಮಹಡಿ, ಪೂರ್ವಾಭಿಮುಖವಾಗಿದ್ದು (3ಬಿಹೆಚ್ ಕೆ), ವಿಸ್ತೀರ್ಣ 1270 ಚದರ ಅಡಿಗಳ ಸುಪರ್ ಬಿಲ್ಡಪ್ ಪ್ರದೇಶ ಹೊಂದಿದ್ದು, ಅಪಾರ್ಟ್ ಮೆಂಟ್ ಕಟ್ಟಡವನ್ನು "ಟೆಂಪರ್ ಬೆಲ್ಸ್" ಎಂದು ಕರೆಯಲಾಗುತ್ತಿದ್ದು, ಸೈಟ್ ನಂ. 76, ಸರ್ವೆ ನಂ. 6/1, 30, 32, 33, 34, 37 ಮತ್ತು 38 ರಲ್ಲಿ ರಚಿತವಾಗಿದ್ದು, ಅರೆಹಳ್ಳಿ ಗ್ರಾಮ, ಉತ್ತರಹಳ್ಳಿ ಹೋಬಳಿ, ಬೆಂಗಳೂರು ದಕ್ಷಿಣ ತಾಲೂಕು, ಇಲ್ಲಿದ್ದು, ಅಕೌಂಟೆಂಟ್ ಜನರಲ್ಸ್ ಆಫೀಸ್ ಕೋ-ಆಪರೇಟಿವ್ ಹೌಸಿಂಗ್ ಸೊಸೈಟಿ ಲಿ. ಪ್ರಸ್ತುತ ಬೃಹತ್ ಬೆಂಗಳೂರು ಮಹಾನಗರ ಪಾಲಿಕೆ ವ್ಯಾಪ್ತಿಗೆ ಒಳಪಟ್ಟಿದ್ದು, ವಾರ್ಡ್ ನಂ. 184, ಬೆಂಗಳೂರು ಮತ್ತು ಬಿಬಿಎಂಪಿ ಖಾತಾ ನಂ. 76/76, ಎಜಿಎಸ್ ಲೇಔಟ್, ಬೆಂಗಳೂರು ಇಲ್ಲಿದ್ದು, ವಿಸ್ತೀರ್ಣ: ಪೂರ್ವಕ್ಕೆ: 80 ಅಡಿ, ಪಶ್ಚಿಮಕ್ಕೆ: 80 ಅಡಿ, ಉತ್ತರಕ್ಕೆ: 50 ಅಡಿ ಮತ್ತು ದಕ್ಷಿಣಕ್ಕೆ: 50 ಅಡಿ, ಒಟ್ಟು ವಿಸ್ತೀರ್ಣ 4000 ಚದರ ಅಡಿಯು ನಿಮಗೆ ಸೇರಿದ್ದು ಮತ್ತು 09.01.2025 ರಂದು ನ್ಯಾಯಾಲಯದ ಕಮಿಷನರ್ ರವರ ಆದೇಶದಂತೆ ಸಕ್ಷಮ ಪ್ರಾಧಿಕಾರಿಯವರ ಇನ್ವೆಂಟರಿ ಮತ್ತು ಪಂಚನಾಮೆ ನಡೆಸಲಾಗಿದ್ದು, ನಂತರ ಅದನ್ನು ಕೆಳಸಹಿದಾರರ ಸುಪರ್ದಿಗೆ ನೀಡಿರುತ್ತಾರೆ.ನೀವು ಈ ಫ್ಲ್ಯಾಟ್ ನ್ನು ಬಿಟ್ಟು ಹೋಗಿದ್ದು, ಅದಕ್ಕೆ ಬೀಗ ಹಾಕಿರುವುದರಿಂದ ಬೀಗಮುದ್ರೆ ಇರುವ ಫ್ಲ್ಯಾಟ್ ನ್ನು ಒಡೆದು ತೆರೆದು ಅದರಲ್ಲಿರುವ ಚರ ಸ್ವತ್ತುಗಳನ್ನು ಕೋರ್ಟ್ ಕಮಿಷನರ್ ರವರಿಂದ ನೀಡಲ್ಪಟ್ಟ ಪಂಚರವರ ಮುಂದೆ ಫ್ಲ್ಯಾಟ್ನ್ನು ಭೌತಿಕ ಸ್ವಾಧೀನತೆ ಪಡೆಯಲು ಸಕ್ಷಮ ಪ್ರಾಧಿಕಾರ ನ್ಯಾಯಾಲಯವು ಅನುಮತಿ ನೀಡಿದ್ದು, ಅದರಂತೆ ಪಂಚರವರ ಸಮ್ಮುಖದಲ್ಲಿ ಸ್ವಾಧೀನತೆ ಪಡೆಯಲಾಗಿದ್ದು, ಇದನ್ನು ನಿಮಗೆ ಬೇರೆಯಾಗಿಯೇ ತಿಳಿಸಲಾಗಿದೆ. ದಯವಿಟ್ಟು ತಿಳಿದುಕೊಳ್ಳಬೇಕಾದುದೇನೆಂದರೆ, ಹೇಳಲಾದ ವಸ್ತುಗಳೆಲ್ಲವೂ ಈಗಲೂ ಆ ಆವರಣದಲ್ಲೇ ಉಳಿದುಕೊಂಡಿದೆ.ನೀವು, ಆದುದರಿಂದ ಹೇಳಲಾದ ಆವರಣದಲ್ಲಿ ಇರುವಂತಹ ಎಲ್ಲಾ ವಸ್ತುಗಳನ್ನು ನಮ್ಮ ಪತ್ರ ಸಂ. ১৯৬৩/০৯/2/2/649 205 21.01.2025 50 7 2 2 , ನಮಗೆ ಖಾಲಿ ಆವರಣ ಸ್ವಾಧೀನದಲ್ಲಿರುವಂತೆ ವ್ಯವಸ್ಥೆ ಮಾಡಿ, ಖರೀದಿದಾರರಿಗೆ ಆಸ್ತಿಯ ಖರೀದಿಗೆ ಅನುಕೂಲವಾಗುವಂತೆ ನೋಡಿಕೊಳ್ಳಬೇಕು ಎಂದು ನಾವು ಮತ್ತೊಮ್ಮೆ ನಿಮಗೆ ನಮ್ಮ ಪತ್ರ ಸಂ. ಎಸ್ಎಆರ್ಬಿ/ಡಿಇಎ/ಎಸ್ಆರ್/ಹೆಚ್ ಎಲ್/22 ದಿನಾಂಕ 11.04.2025 ರಂತೆ ನೆನಪಿಸುತ್ತಿದ್ದೇವೆ. ಇನ್ವೆಂಟರಿ ದಿನಾಂಕ 09.01.2025 ರಂತೆ ನೀವು ನಿಮ್ಮ ಚರ ವಸ್ತುಗಳನ್ನು ಸ್ಥಳಾಂತರಿಸದೆ ಇದ್ದುದರಿಂದ ನಮ್ಮ ಮುಂದಿನ ವಸೂಲಾತಿ ಕ್ರಮಗಳಿಗೆ ಅಡಚಣೆಯುಂಟಾಗುತ್ತಿದೆ ಎಂದು ನಿಮಗೆ ತಿಳಿಸಲು ವಿಷಾದಿಸುತ್ತೇವೆ.ಇದೀಗ ಈ ಪತ್ರ ದಿನಾಂಕದಿಂದ 15 ದಿನಗಳೊಳಗಾಗಿ ಮೇಲಿನ ಆವರಣದಲ್ಲಿರುವ ನಿಮ್ಮೆಲ್ಲಾ ಚರ ಸ್ವತ್ತುಗಳನ್ನು ಸ್ಥಳಾಂತರಿಸಲು ವ್ಯವಸ್ಥೆ ಮಾಡಬೇಕು ಎಂದು ನಿಮಗೆ ಈ ಮೂಲಕ ಅಂತಿಮವಾಗಿ ಸೂಚನೆ ನಿಡಲಾಗಿದೆ. ದಯವಿಟ್ಟು ತಿಳಿದುಕೊಳ್ಳಬೇಕಾದುದೇನೆಂದರೆ, ಒಂದು ವೇಳೆ ಈ ಪತ್ರವು ನಿಮ್ಮಿಂದ ಸ್ವೀಕೃತವಾಗದೆ ಹಿಂತಿರುಗಿ ಬಂದಿದೆ ಎಂಬ ಬರಹದೊಂದಿಗೆ ಅಂಚೆ ಇಲಾಖೆಯಿಂದ ಅದು ನಮಗೆ ಹಿಂತಿರುಗಿ ಬಂದಲ್ಲಿ ಅದನ್ನೇ ಅಂಗ್ಲ ಹಾಗೂ ಸ್ಥಳಿಯ ಭಾಷೆಯ ಪತ್ರಿಕೆಯಲ್ಲಿ ಪ್ರಕಟಿಸಲಾಗುವುದು. ಮುಂದುವರಿದು, ನಾವು ಇನ್ವೆಂಟರಿ ದಿನಾಂಕ 09.01.2025 ರಂತೆ ಪಟ್ಟಿ ಮಾಡಲಾದ ವಸ್ತುಗಳ ಸಹಿತ ಯಾವುದೇ ಪೂರ್ವ ಸೂಚನೆ ನೀಡದೆ, ನಿಮ್ಮ ಸಾಲದ ಖಾತೆಯಿಂದ ಬರಬೇಕಾದ ಬಾಕಿ ಹಣದ ವಸೂಲಿಗಾಗಿ ಇ-ಹರಾಜನ್ನು ನಡೆಸಲಿದ್ದೇವೆ.ಸಹಿ/- ಮುಖ್ಯ ವ್ಯವಸ್ಥಾಪಕರು ಮತ್ತು ಅಧಿಕೃತ ಅಧಿಕಾರಿಭಾರತೀಯ ಸ್ಟೇಟ್ ಬ್ಯಾಂಕ್,ಸ್ಪೆಸ್ಟ್ ಅಸೆಟ್ಸ್ ರಿಕವರಿ ಶಾಖೆ, ಬೆಂಗಳೂರು GRIHUMಗೃಹಂ ಹೌಸಿಂಗ್ ಫೈನಾನ್ಸ್ ಲಿಮಿಟೆಡ್(ಹಿಂದೆ ಪೂನಾವಲ್ಲ ಹೌಸಿಂಗ್ ಫೈನಾನ್ಸ್ ಲಿಮಿಟೆಡ್ ಎಂದು ಕರೆಯಲಾಗುತ್ತಿತ್ತು)ಡಿಮಾಂಡ್ ನೋಟೀಸ್2002 ರ ಸರ್ಫೇಸಿ ಕಾಯಿದೆ ८० 13(2) ८ನೋಂದಾಯಿತ ಕಛೇರಿ : 6ನೇ ಮಹಡಿ, ಬಿ-ಬಿಲ್ಡಿಂಗ್, ಗಂಗಾ ಟ್ರೊನೋ, ಬಿಸಿನೆಸ್ ಪಾರ್ಕ್, ಲೋಹೆಗೋನ್, ಪುಣೆ-411014ಕೆಳಕಂಡಂತೆ ತಿಳಿಸಲಾದ ಸಾಲಗಾರರು/ ಸಹ-ಸಾಲಗಾರರು/ ಜಾಮೀನುದಾರರುಗಳಾದ ನೀವುಗಳು ನಿಮ್ಮ ಆಸ್ತಿಗಳನ್ನು ಗೃಹಂ ಹೌಸಿಂಗ್ ಫೈನಾನ್ಸ್ ಲಿಮಿಟೆಡ್ (ಹಿಂದೆ ಪೂನಾವಲ್ಲ ಹೌಸಿಂಗ್ ಫೈನಾನ್ಸ್ ಲಿಮಿಟೆಡ್ ಎಂದು ಕರೆಯಲಾಗುತ್ತಿತ್ತು ಇದನ್ನು ಗೃಹಂ ಹೌಸಿಂಗ್ ಫೈನಾನ್ಸ್ ಲಿಮಿಟೆಡ್ ಎಂಬುದಾಗಿ 2023 ರ ನವೆಂಬರ್ 17 ರಿಂದ ಜಾರಿಗೆ ತರಲಾಗಿದೆ). (ಹಿಂದೆ ಮ್ಯಾಗ್ನಾ ಹೌಸಿಂಗ್ ಪೈನಾನ್ಸ್ ಲಿಮಿಟೆಡ್ ಎಂದು ಕರೆಯಲಾಗುತ್ತಿತ್ತು ಮತ್ತು ಮೂಲತಃ ಜೀ ಮನಿ ಹೌಸಿಂಗ್ ಫೈನಾನ್ಸ್ ಪಬ್ಲಿಕ್ ಅನ್ಲಿಮಿಟೆಡ್ ಕಂಪನಿಯ ಹೆಸರಿನೊಂದಿಗೆ ಸಂಯೋಜನೆಗೊಂಡಿದೆ) ಭದ್ರಾ ಸಾಲಿಗರು ಉಲ್ಲೇಖಿಸಿದ ನಂತರ ನೀವು ಗೃಹಸಾಲ/ ಆಸ್ತಿ ಎದುರಾಗಿ ಸೌಲಭ್ಯ(ಗಳ) ಸಾಲವನ್ನು ಪಡೆದಿರುತ್ತೀರಿ. ನೀವು ಮರುಪಾವತಿಯಲ್ಲಿ ಸುಸ್ತಿಯಾಗಿರುವುದರಿಂದ ನಿಮ್ಮ ಸಾಲವನ್ನು ನಿಷ್ಕಾರ್ಯ ಆಸ್ತಿ ಎಂಬುದಾಗಿ ವರ್ಗೀಕರಿಸಲಾಗಿದೆ. 2002 ರ ಹಣಕಾಸು ಆಸ್ತಿಗಳ ಭದ್ರತೆ ಮತ್ತು ಪುನರ್ ನಿರ್ಮಣ ಹಾಗೂ ಭದ್ರತಾ ಹಿತಾಸಕ್ತಿ ಜಾರಿ ಕಾಯಿದೆಯ ಕಲಂ 13(2) ರಡಿ ಡಿಮಾಂಡ್ ನೋಟೀಸ್ ಜಾರಿ ಮಾಡಲಾಗಿತ್ತು. ಕೊನೆಯದಾಗಿ ತಿಳಿದುಬಂದ ವಿಳಾಸಗಳಿಗೆ ಕಳುಹಿಸಿ ಬಾಕಿ ವಸೂಲಾತಿ ಮಾಡಿಕೊಳ್ಳುವುದಾಗಿ ತಿಳಿಸಲಾಗಿತ್ತು. ಆದರೆ ಅದು ಬಟವಾಡೆ ಆಗದೆ ಹಿಂತಿರುಗಿ ಬಂದಿದೆ. ಆದುದರಿಂದ ಅದರಲ್ಲಿನ ವಿಷಯವನ್ನು ಹಣಕಾಸು ಅಸ್ತಿಗಳ 2002 ರ ಭದ್ರತಾ ಹಿತಾಸಕ್ತಿ (ಜಾರಿ) ನಿಯಮಗಳ ನಿಯಮ 3(1) ರೊಂದಿಗೆ ಓದಿಕೊಳ್ಳಬೇಕಾದ ಸದರಿ ಕಾಯಿದೆ 13(2) ರಂತೆ ಈ ಮೂಲಕ ಪ್ರಕಟಿಸಲಾಗಿದೆ ಮತ್ತು ಇದನ್ನು ಪರ್ಯಾಯ ರೀತಿಯಲ್ಲಿ ನಿಮನೆ ತಿಳಿಸಿದಂತಾಗಿದೆ.ಸಾಲಗಾರರ, ಸಹ-ಸಾಲಗಾರರ, ಜಾಮೀನುದಾರರ ಭದ್ರತೆಗಳ ವಿವರ, ಬಾಕಿ ಮೊತ್ತಕಾಯಿದೆ 12(2) ರಡಿ ಡಿಮಾಂಡ್ ನೋಟೀಸ್ ನೀಡಲಾಗಿದ್ದು ಮತ್ತು ಕ್ರೈಮ್ ಮಾಡಲಾಗುವ ಮೊತ್ತವನ್ನು ಈ ಕೆಳಗಿನಂತೆ ವಿವರಿಸಲಾಗಿದೆ.momoo, xa-mumdo ಜಾಮೀನುದಾರರ ಹೆಸರು ಮತ್ತು ಸಾಲದ ಮೊತ್ತಅಡಮಾನಿತ ಆಸ್ತಿಯ ವಿವರಣೆಡಿಮಾಂಡ್ ನೋಟೀಸ್ ದಿನಾಂಕಬಾಕಿ ಮೊತ್ತ ರೂ. ಗಳಲ್ಲಿಹನಮಪ್ಪ ಶೇಖರಪ್ಪ ಹರಳಪುರ, ಶೇಖರಪ್ಪ ಹನಮಪ್ಪ ಹರಳಪುರಸಾಲದ ಮೊತ್ತ : ರೂ 741972/-HL00673100000005024367ಅನೂಪ್ ಸಿಂಕ್, ಜ್ಯೋತಿ ಸಿಂಗ್ ಸಾಲದ ಮೊತ್ತ : ರೂ 2581680/-ಸಾಲದ ನಂ.HL 0113GBGG00001076ಸಕಲ ಸಮಸ್ತವೂ ಸೇರಿದಂತೆ ವಾಸದ ಆಸ್ತಿ ನಿವೇಶನ ನಂ. 4ಎ, ಅಸೆಸ್ಮೆಂಟ್ ನಂ. 64/1, ಗಿಡ್ಡನಹಳ್ಳಿ ಗ್ರಾಮ, ಕಡಬಗೆರೆ ಗ್ರಾಮ ಪಂಚಾಯತ್, ದಾಸನಪುರ ಹೋಬಳಿ, ಬೆಂಗಳೂರು ಉತ್ತರ ತಾಲೂಕು ಮತ್ತು ಅಳತೆ ಪೂರ್ವದಿಂದ ಪಶ್ಚಿಮ 28 ಅಡಿ ಮತ್ತು ಉತ್ತರದಿಂದ ದಕ್ಷಿಣ 22 ಅಡಿ, ಒಟ್ಟಾರೆ ಆಳತೆ 616 ಚದರಡಿ ಮತ್ತು ಚಕ್ಕುಬಂದಿ : ಪೂರ್ವಕ್ಕೆ : ಇತರರ ಆಸ್ತಿ, ಪಶ್ಚಿಮಕ್ಕೆ : ರಸ್ತೆ, ಉತ್ತರಕ್ಕೆ : ಆಸ್ತಿ ನಂ. 4, ದಕ್ಷಿಣಕ್ಕೆ : ಆಸ್ತಿ ನಂ.5ಸಕಲ ಸಮಸ್ತವೂ ಸೇರಿದಂತೆ ವಾಸದ ಆಸ್ತಿ ಅಪಾರ್ಟ್ಮೆಂಟ್ ನಂ. 303, ಮುನಿಸಿಪಲ್ ನಂ. 62/11, ಮೂರನೇ ಮಹಡಿ, 'ಸಿಯಾನ್ ವ್ಯಾಲಿ' ಎಂಬ ಹೆಸರಿನ ಬಹುಮಹಡಿ ಕಟ್ಟಡ, ನಿವೇಶನ ನಂ. 3, 4, 5 & 6, ಖಾತಾ ನಂ. 253/1, ಹಳೇ ನಂ. 362/253/1, ಕಗ್ಗದಾಸಪುರ ಗ್ರಾಂ, ಕೆಆರ್ ಪುರಂ ಹೋಬಳಿ, ಬೆಂಗಳೂರು ಪೂರ್ವ ತಾಲೂಕು, ಹಾಲಿ ಮುನಿಸಿಪಲ್ ನಂ. 253/1, ಕಗ್ಗದಾಸಪುರ, ಸಿ.ವಿ.ರಾಮನ್ ನಗರ, ಕಾರ್ಪೋರೇಷನ್ ವಾಡ್ ನಂ. 83, ಬೆಂಗಳೂರು ಜೊತೆಗೆ 404 ಚದರಡಿ ಭೂಮಿಯಲ್ಲಿ ಅವಿಭಜಿತ ಪಾಲು, 1,525 ಚದರಡಿ ಸೂಪರ್-ಬಿಲ್ಟ್ಅಪ್ ಪ್ರದೇಶ ಜೊತೆಗೆ ಒಂದು ಕವರ್ಡ್ ಕಾರ್ ಪಾರ್ಕಿಂಗ್ ಜಾಗ, ಒಟ್ಟಾರೆ ಆಸ್ತಿಯ ಚಕ್ಕುಬಂದಿ : ಪೂರ್ವಕ್ಕೆ : ರಸ್ತೆ, ಪಶ್ಚಿಮಕ್ಕೆ : ಖಾಸಗಿ ಆಸ್ತಿ, ಉತ್ತರಕ್ಕೆ : ನಿವೇಶನ ನಂ. 2. ದಕ್ಷಿಣಕ್ಕೆ : ನಿವೇಶನ ನಂ. 709/07/2025ರೂ. 797326/- (ಏಳು ಲಕ್ಷದ ತೊಂಭತ್ತೇಳು ಸಾವಿರದ ಮೂರುನೂರಾ ಇಪ್ಪತ್ತಾರು ರೂ ಮಾತ್ರ) ಜೊತೆಗೆ ತದನಂತರದ ವಾರ್ಷಿಕ @ 13.35% ພ໕ ໖ ಪಾವತಿಯವರೆಗೆ09/07/2025ರೂ. 2345305/- (ಇಪ್ಪತ್ತೂರು ಲಕ್ಷದ ನಲವತ್ತೈದು ಸಾವಿರದ ಮೂರುನೂರಾ ಐದು @ 12.98% ಬಡ್ಡಿ ಯೊಂದಿಗೆ ಮರು ಪಾವತಿಯವರೆಗೆ ರೂ ಮಾತ್ರ) ಜೊತೆಗೆ ತದನಂತರದ ವಾರ್ಷಿಕಅಕುಲ ಸರವಣ್ ಕುಮಾರ್ಸಾಲದ ಮೊತ್ತ : ರೂ 6000000/-ಸಾಲದ ನಂ.HF 0113H20100705ಸಕಲ ಸಮಸ್ತವೂ ಸೇರಿದಂತೆ ವಾಸದ ಆಸ್ತಿ ನಿವೇಶನ ನಂ. 13, ಆಸ್ತಿ ನಂ. 46, ಸರ್ವೆ ನಂ. 46, ಅಳತೆ ಪೂರ್ವದಿಂದ ಪಶ್ಚಿಮ 39 ಆಡಿ, ಉತ್ತರದಿಂದ ದಕ್ಷಿಣ 32 ಆಡಿ, ಒಟ್ಟಾರೆ ಅಳತೆ 1248 ಚದರಡಿ, ಕಟ್ಟಿಗೇನಹಳ್ಳಿ ಗ್ರಾಮ, ಬೆಂಗಳೂರು ಉತ್ತರ ತಾಲೂಕು, ಹಾಲಿ ಬಿಬಿಎಂಪಿ ವ್ಯಾಪ್ತಿ ಮತ್ತು ಚಕ್ಕುಬಂದಿ : ಪೂರ್ವಕ್ಕೆ : ಖಾಸಗಿ ಆಸ್ತಿ, ಪಶ್ಚಿಮಕ್ಕೆ : 25 ಅಡಿ ರಸ್ತೆ, ಉತ್ತರಕ್ಕೆ : ನಿವೇಶನ ನಂ.21, ದಕ್ಷಿಣಕ್ಕೆ : ಖಾಸಗಿ ಆಸ್ತಿ,09/07/2025ರೂ. 6398026/- (ಅರವತ್ತೂರು ಲಕ್ಷದ ತೊಂಭತ್ತೆಂಟು ಸಾವಿರದ ಇಪ್ಪತ್ತಾರು ರೂ ಮಾತ್ರ) ಜೊತೆಗೆ ತದನಂತರದ ವಾರ್ಷಿಕ @ 13.85% ಬಡ್ಡಿ ಯೊಂದಿಗೆ ಮರು ಪಾವತಿಯವರೆಗೆಸಾಲಗಾರ/ರ ಮತ್ತು ಸಹ-ಸಾಲಗಾರ/ರ, ಜಾಮೀನುದಾರರುಗಳಾದ ನಿಮ್ಮಗಳಿಗೆ ಕರೆ ನೀಡುವುದೇನೆಂದರೆ, ಡಿಮಾಂಡ್ ನೋಟೀಸ್ನಲ್ಲಿರುವ ಮೊತ್ತ ಜೊತೆಗೆ ಮೇಲೆ ತಿಳಿಸಿದಂತೆ ಬಡ್ಡಿಯನ್ನು ಪೂರ್ತಿಯಾಗಿ ಈ ನೋಟೀಸ್ ನೀಡಿದ 60 ದಿನಗಳ ಒಳಗಾಗಿ ಪಾವತಿ ಮಾಡಬೇಕು. ವಿಫಲರಾದಲ್ಲಿ ಕೆಳಸಹಿದಾರರು ಮೇಲೆ ತಿಳಿಸಿದ ಭದ್ರತೆಗಳ ಮೇಲೆ ಕ್ರಮವನ್ನು ಕಾಯಿದೆ ಪ್ರಕಾರ ಕೈಗೊಳ್ಳುತ್ತಾರೆ. ನೀವು ಗಮನಿಸಬೇಕಾದುದೇನೆಂದರೆ ಸದರಿ ಕಾಯಿದೆ ಕಲಂ 13(13) ರಂತೆ ಉಲ್ಲೇಖಿಸಲಾದ ಭದ್ರತೆಗಳನ್ನು ಮಾರಾಟ. ಲೀಸ್ ಅಥವಾ ಇತರೆ ರೀತಿಯಲ್ಲಿ ನಮ್ಮ ಒಪ್ಪಿಗೆ ಇಲ್ಲದೆ ಪರಭಾರೆ ಮಾಡದಂತೆ ನಿಮ್ಮನ್ನು ಪ್ರತಿಬಂಧಿಸಲಾಗಿದೆ.ಸ್ಥಳೀಯ ಭಾಷಾ ಪ್ರಕಟಣೆ ಮತ್ತು ಇಂಗ್ಲೀಷ್ ವೃತ್ತಪತ್ರಿಕೆ ಪ್ರಕಟಣೆಯ ವಿಷಯಗಳ ನಡುವೆ ಯಾವುದೇ ವ್ಯತ್ಯಾಸವಿದ್ದರೆ, ವ್ಯವಹಾರದ ಮಾನದಂಡದಲ್ಲಿ ಪ್ರಕಟವಾದ ಇಂಗ್ಲೀಷ್ ವೃತ್ತಪತ್ರಿಕೆಯ ಭಾಷೆಯ ವಿಷಯವು ಮಾನ್ಯವಾಗಿರುತ್ತದೆ.ಸ್ಥಳ : ಕರ್ನಾಟಕ໖: 18.07.2025గజం మౌసంగో వనాన్నో లిమిటిడో (ఒంచే మానవల్ల హౌసింగో శ్రీనాతో లిమిటిడో ఎందు కలియలాగుత్తికు)ಸಹಿ/- ಅಧಿಕೃತ ಅಧಿಕಾರಿ ಜಾಹೀರಾತು 07 wipro EXTRACT OF AUDITED FINANCIAL RESULTS OF WIPRO LIMITED AND ITS SUBSIDIARIES FOR THE QUARTER ENDED JUNE 30, 2025 Consolidated Audited Financial Results of Wipro Limited under IFRS (in millions, except per share data, unless otherwise stated) Particulars Quarter ended June 30, 2025 Year ended March 31, 2025 Quarter ended June 30, 2024 Revenue from operations 221,346 800,884 219,638 Profit before tax 42,583 174,957 40,216 Profit after tax 33,365 132,180 30,366 Total comprehensive income for the period 40,201 20,965 138,443 29,197 Paid-up equity share capital (Par value of 2 per share) 20,944 10,460 Reserves excluding non-controlling interest! as shown in the Audited Statement of Financial Position 807,365 807,365 739,433 Earnings per equity share (Par value of 2 per share) (EPS for quarter ended periods are not arinualized) Basic: (in) 3.18 3.17 12.56 12.52 2.87 2.87 Diluted: (in) Balance for the quarter ended June 30, 2025 and year ended March 31, 2025 represent balances as per the audited consolidated statement of financial position for the year ended March 31, 2025 and balance for the quarter ended June 30, 2024 represent balances as per the audited consolidated statement of financial position for the year ended March 31, 2024, as required by the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The audited consolidated financial results of the Company for the quarter ended June 30, 2025 have been approved by the Board of Directors of the Company at its meeting held on July 17, 2025. The statutory auditors have expressed an unmodified audit opinion. Financial Results of Wipro Limited under Ind AS The financial results 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 Act read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and amendment rules issued thereafter. Consolidated Audited Financial Results of Wipro Limited under Ind AS (in millions, except per share data, unless otherwise stated) Particulars Quarter ended June 30, 2025 Year ended March 31, 2025 Quarter ended June 30, 2024 Revenue from operations. 221,346 890,884 219,638 Profit before tax 42,583 174,957 40,216 Profit after tax 33,365 132,180 30,366 Total comprehensive income for the period 40,184 136,328 29,198 Paid-up equity share capital (Par value of 2 per share) 20,965 20,944 10,460 Reserves excluding non-controlling interest! as shown in the Audited Balance Sheet 802,607 802,697 734,880. Earnings per equity share (Par value of 2 per share) (EPS for quarter ended periods are not annualized) Basic: (in) 3.18 12.56 2.87 12.52 2.87 Diluted: (in) 3,17 Balance for the quarter ended June 30, 2025 and year ended March 31, 2025 represent balances as per the audited consolidated balance sheet for the year ended March 31, 2025 and balance for the quarter ended June 30, 2024 represant balances as per the audited consolidated balance sheet for the year ended March 31, 2024, as required by the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The audited consolidated financial results lunder Ind AS) of the Company for the quarter ended June 30, 2025 have been approved by the Board of Directors of the Company at its meeting held on July 17, 2025, The statutory auditors have expressed an unmodified audit opinion. Standalone Audited Financial Results of Wipro Limited under Ind AS (in millions, except per share data, unless otherwise stated) Particulars Quarter ended June 30, 2025 Year ended March 31, 2025 Quarter ended June 30, 2024 Revenue from operations 171,954 685,750 167,953 Profit before tax 45,176 146,125 33,237 Profit after tax 36,961 109,131 24,047 Total comprehensive income for the period 37,341 109,688 24,709 The audited standalone financial results (under ind AS) of the Company for the quarter ended June 30, 2025 have been approved by the Board of Directors of the Company at its meeting held on July 17, 2025. The statutory auditors have expressed an unmodified audit opinion. 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 mergar had occurred from the beginning of the preceding period in the financial statements ie. April 01, 2024. Notes: 1. The Board of Directors in their meeting held on July 17, 2025, declared an interim dividend of ₹5/(U.S.$0.06) per equity share and ADR (250% on an equity share of par value of ₹2/-), 2. The above is an extract of the detailed format of Quarterly Financial Results filed with the Stock Exchanges under Regulation 33 of the SEBI (Listing and Other Disclosure Requirements) Regulations, 2015. The full format of the Quarterly Financial Results are available on the Bombay Stock Exchange website (URL: www.bseindia.com), the National Stock Exchange website (URL: www.nseindia.com) and on the Company's website (URL: www.wipro.com). By Order of the Board, For Wipro Limited Place: Bengaluru Date: July 17, 2025 Rishad A. Premji Chairman Registered Office: Wipro Limited, Doddakannelli, Sarjapur Road, Bengaluru -560 035, India Website: wipro.com \| Email id: info@wipro.com \| Tel:+91-80-2844 0011: Fax: +91-80-2844 0054 CIN: L32102KA1945PLC020800PUBLIC NOTICE My clients 1).Sri. Chethan Rand 2) Srl. Monish Care intending to sell new Municipal No. 3, previous No.6, Old No.8, situated at Shanbhog Nanjundaiah Lane, Upparahalli, Lalbhag, Bangalore, bearing EPID No.8231255309, measuring east to west 77.5 and north to south 35 feet totally measuring 2712.5 Sq F including passage measuring 250 feet on the southern side of western portion until main Road, which is morefully described in the schedulle hereunder. Hence, the public in general and in particular, any persons, Banks, Financial Institutions, Authornities or anybody are hereby requested to register their objections if any for the proposed sale by my clients with supporting documents in the following address within 7 days from the date of publication of this notice. If there no objections registered within the stipulated time with supporting document my clients would precede further to sell the schedule property. SCHEDULE PROPERTY All that piece and parcel of new Municipal No. 3. previous No.6, Old No.8, situated at Shanbhog Nanjundaiah Lane, Upparahalli, Lalbhag, Bangalore, bearing EPID No.8231255509, measuring east to west 77.5 and north to south 35 feet totally measuring 2712.5 Sq Ft.ft including passage measuring 25X4 feet on the southern side of westem portion until main Road and bounded on: East by: House belong to Dr.Manohar Singh, West by: Passage and thereafter Govt. Road, North by: Chandramma's House bearing Municipal No.7/1, & Doddaramaiah & Venkatanarayana Rao property, South by: N. Sathyamma's property having Municipal No.5/4. H.R. Umadevi, Advocate No.399, 9th Main, 5th Block, 42nd Cross, Jayanagar, Bangalore-560041, Ph No 98441 70740 CAUTION-Readers are advised to make IN THE COURT OF THE VI ADDITIONAL DISTRICT AND SESSION JUDGE BENGALURU RURAL DISTRICT AT BENGALURU P & S.C. 54/2025 BETWEEN SRI SRINIVAS, Son of Lata Munigurappa, Aged about 55 years, Residing at No 150, Durgadevi Colony Mandur Village, Bidratali Hobk, Bengaluru East Tauk, Bengalur-560049 Petitioner AND HII Respondent PUBLIC NOTICE Whereas, the above Petitioner has filed a perition under section 276 of indian succession Act, praying for issue probate on the last WILL dated: 22/04/1996 executed by the petitioner's mother Verkalamma wite of Munigurappe in favour of the petitioner in raspect of the schedule, so as to enable the petitioner to possess, egy and deal w respective schedule property, as a absolute owsers thereof as per last will and wish of deceased Venkataruma wife of Munigurappa, the testator of the said WILL and to pass such other appropriate order's ae this Hon'ble court may deem t to grant the probate on the facts and circumstances of The case Any person having their objections for issue of Probate Certificate in respect of the Schedule in favour of the petitioners and any person having Interest may cause the same by appearing before the court in person or through their Advocate on this 30th day of August 2025 at 11.00 AM, failing which the matter will be heard and disposed off in accordance SCHEDULE All the piece and parcel of the Gramatans property bearing 167:45, Measuring to an extent of East to West 45 feet and North to South 45 foot and Gramatana property bearing 187:45 and Measuring to an extent of East to West 25 feet and North to South 25 feet, totally measuring to an extent of 2660 se feets. Situated at Mandur Vilage Bidarahall Hobili, previously Bengaluru South Taluk Presently Bengaluru East Taluk and both are commanly bounded on: East by: Property belongs to Chikka Muniyappa and Rajania, West by: Vacant Site and Road, North by Property belongs to Gurappa, South by: Vacant site and Lakshmappa. Give under my hand and seal of the court on this 17th day of July 2025. By order of the Court, Chiel Administrative Officer, District & Sessions Court, Bangalore Rural District, Bangalore. Advocate for Plain MV VENKATESH No. 53, st Floor 28th Cross Caboonpet Main Road, Bangalore-560 002 Mob. 9000805433 CAUTION-Readers are advised to make appro-priate enquiries while responding to advertisements in these columns. Kannada Prabha Publications Ltd, does not vouch for any claims made by the advertisers. The Printer, Publisher, Editor and Owner d Kannada Prabha Publications Dd, shall not be held responsiblellable for any consequences, In cise such claims are found to be false. PUBLIC NOTICE It is brought to the Notice of the General Public that our client intend to purchase the below mentioned Schedule Property from its owner Sri. SA. Narasimhamurthy Slo. Sri. Revanna, aged about 46 years, residing at No. 41, Sheshagirihalli, Hejjala Post, Bidadi Hobil, Ramanagara Taluk. The owner represents that he is the absolute owner is peaceful possession and enjoyment of the Schedule Property and same is free from all kind of encumbrances, sults and proceedings under any kind of statute. If the general public, any institutions and entities or anyone having any manner of claims, right, title, interest or demand of any nature in or over the Schedule Property, they are hereby requested to file their objections along with the supporting documents with the undersigned within the period of 10 (Ten) 10 (Ten) days from the date of publication of this notice. Objection/s received thereafter will not be binding on our client. SCHEDULE PROPERTY ALL THAT PIECE AND PARCEL OF converted residential Site bearing No. 132 in E Bleck, Old Katha No. 128A/E/132, having E-Swathu No. 150200300301522954, and as per Village Panchayat Records Property bearing No. 1284/6/132, in the residential layout called "VAJRAGIRI TOWN SHIP measuring East to West 60 feet or 18.29Mitrs, and North to South 45 feet or 13.71 Mtrs totally measuring 2700 Sq. ft. or 250.83 Sq.Mirs formed out of land bearing St. Nos. 29/2, 31/1, & 31/2 all are situated at Hampapura Village Kengert Hobli Bangalore South Taluk, the property comes with the jurisdiction of K. Gollahalli Village Panchayal, Kengeri Hobli Bangalore South Taluk Bangalore South District and duly converted for non agricultural residential purpose as per Official Memorandum bearing No. B. D. S.ALNS R(S):117/98-99, No. B.D.SAL.N.SR (S) 254/98-99, and No. B.O.S.ALN.: SR (S) 241/97-98 dated 10-06-2003, issued by the Office of the Special Deputy Commissioner, Bangalore District, and Layout Plan Sanctioned from the Bangalore Mysore Infrastructure Corridor Area Planning Authority, vide Official Memorandum No. MICAPA/VINYAS/12/2004, dated: 20/02/2004 and bounded on: East by: 30 fest Road, West by Site No.151; North by: Drain, South by: Ste No. 133. Sd/-VIJAYA H.R., Advocate VSR LEGAL Advocates & Legal Consultants, No.01, "SOWRABHA", 2nd Main Road, Kalyana Nagar, Bangalore-560072 Ph: 9845954657/9900068017 ಜನ ಸ್ಕಾಲ್ ಫೈನಾನ್ಸ್ ಬ್ಯಾಂಕ್ \| ge ge ನೋಂದಾಯಿತ ಕಛೇರಿ: ದಿ ಫೇರ್ವೇ, ನೆಲ ಮತ್ತು ಮೊದಲನೇ ಮಹಡಿ, ಸರ್ವೆ ಸಂ.10/1, 11/2 ಮತ್ತು 12/1ಬಿ, ದೊಮ್ಮಲೂರು ಪಠ್ಯ, ಕೋರಮಂಗಲ ಒಳ ವರ್ತುಲ ರಸ್ತೆ, ಇಜಿಎಲ್ ಬ್ಯುಸಿನೆಸ್ ಪಾರ್ಕ್ ನಂತರ, ಚಲ್ಲಘಟ್ಟ, ಬೆಂಗಳೂರು-560071. 2002ರ ಸರ್ಫೇಸಿ ಕಾಯಿದೆಯಕಲಂ 13(2)ರಡಿ ಡಿಮಾಂಡ್ ನೋಟಿಸ್ಆದಾಗ್ಯೂ ಕೆಳಕಂಡಂತೆ ತಿಳಿಸಲಾದ ಸಾಲಗಾರರು, ಸಹ-ಸಾಲಗಾರರು ಜಾಮೀನುದಾರರುಮತ್ತು ಅಡಮಾನದಾರರು ಆದ ನೀವು ಜನಸ್ಟಾಲ್ ಫೈನಾನ್ಸ್ ಬ್ಯಾಂಕ್ ಲಿಮಿಟೆಡ್ ನಿಂದ ನಿಮ್ಮಗಳ ಸ್ಥಿರಆಸ್ತಿಗಳನ್ನು ಅಡಮಾನ ಮಾಡಿ ಸಾಲಗಳನ್ನು ಪಡೆದಿರುತ್ತೀರಿ. ನೀವೆಲ್ಲಾ ಸಾಲ ತೀರಿಸದೇ ವಿಫಲರಾಗಿಸುತ್ತಿಯಾದುದರಿಂದ ನಿಮ್ಮ ಸಾಲದ ಖಾತೆಯನ್ನು ನಿಷ್ಠಾರ್ಯಆಸ್ತಿ ಎಂಬುದಾಗಿ ವರ್ಗೀಕರಿಸಲಾಗಿದೆ. ಆದಾಗ್ಯೂ ಜನ ಸ್ಟಾಲ್ ಫೈನಾನ್ಸ್ಬ್ಯಾಂಕ್ ಲಿಮಿಟೆಡ್ ಭದ್ರತಾ ಸಾಲಿಗರಾಗಿ ಕಾಯಿದೆಯಡಿ ಮತ್ತು ಸದರಿ ಕಾಯಿದೆಯ ಕಲಂ 1313) ಮತ್ತು 2002ರ ಭದ್ರತಾ ಹಿತಾಸಕ್ತಿನಿಯಮಗಳ ನಿಯಮ ರ ಜೊತೆಗೆಒದಗಿಬಂದ ಅಧಿಕಾರಗಳಂತೆ, ಕೆಳಕಂಡಂತಿರುವ ವಿವರಗಳ ಪಟ್ಟಿಯ ಕಾಲಂ ಸಂ.2ರಲ್ಲಿತಿಳಿಸಲಾದ ಸಾಲಗಾರರು/ಸಹ-ಸಾಲಗಾರರು/ ಜಾಮೀನುದಾರರು/ಅಡಮಾನದಾರರುಗಳಿಗೆ ಡಿಮಾಂಡ್ ನೋಟೀಸ್ ಜಾರಿಮಾಡಿ ನೋಟೀಸ್ನಲ್ಲಿ ನಮೂದಿಸಲಾದ ಬಾಕಿ ಸಾಲದ ಮೊಬಲಗುಮತ್ತು ತದನಂತರದ ಬಡ್ಡಿ ಸೇರಿದ ಮೊತ್ತವನ್ನು ಡಿಮಾಂಡ್ ನೋಟೀಸ್ ದಿನಾಂಕದಿಂದ 66 ದಿನಗೊಳಗಾಗಿ ತೀರಿಸಬೇಕೆಂದು ಸೂಚಿಸಲಾಗಿತ್ತು. ಆದರೆ ಕೆಲವು ವಿವಿಧಕಾರಣಗಳಿಂದ ನೋಟೀಸ್ಗಳ ಸರ್ವ್ ಮಾಡಲಾಗಲಿಲ್ಲ. 1 ಸಾಲಗಾರ/ಸಹ-ಸಾಲಗಾರ/ಜಾಮೀನುದಾರ/ಅಡಮಾನದಾರರ ಹೆಸರು ಸಾಲದ ಖಾತೆ ಸಂಖ್ಯೆಮತ್ತು ಸಾಲದ ಮೊತ್ತ ಪರಿಮಾಣಕ್ಕೆಒಳಗಾಗುವ ಭದ್ರತಾ ಆಸ್ತಿಯ ವಿವರಣೆ adacor ಬಾಕಿ ಮೊತ್ತ ಕೆಳಕಂಡಂತೆಇದ್ದಂತೆ 1) ಶ್ರೀ ಸುಲ್ತಾನ್ ಸಲಾವುದ್ದೀನ್ 2) శ్రీనియతి ఆఫ్రికలో ఎనో 2 ಸಾಲದ ಖಾತೆ ಸಂಖ್ಯೆ 79189420000175 ಸಾಲದ ಮೊತ್ತ Rs.35,97,292- ಅಡಮಾನಿತ ಸ್ಥಿರಾಸ್ತಿ : ಸಕಲ ಸಮಸ್ತವೂ ಸೇರಿದಂತೆಸ್ಥಿರಾಸ್ತಿ ಭೂಮಿ ಮತ್ತು ವಾಸದಮನೆ ನಿವೇಶನ ನಂ. 55/9-2-21. 3. 21/3 0. 55/20 2 21 2৫৯০৪ ಯಿಂದ ನಿಗದಿತ ಪಿಐಡಿನಂ. 64-1-21/3, 1ನೇ ಕ್ರಾಸ್, ಗುರಪ್ಪನಪಾಳ್ಯಮುಖ್ಯ ರಸ್ತೆ, ಬೆಂಗಳೂರು (ಹಿಂದೆ 대 . 55/1, 10. 55/2, 20. 55-2/2), mý, 0, 0 ಪಾಳ್ಯ, ಬೇಗೂರು ಹೋಬಳಿ, ದಕ್ಷಿಣ ತಾಲೂಕು) ಬೆಂಗಳೂರು, ಹಾಲಿ ಬಿಬಿಎಂಪಿ ಆಡಳಿತವ್ಯಾಪ್ತಿ, ಬೆಂಗಳೂರು ವಾರ್ಡ್ ನಂ. 170. ಅಳತೆ ಪೂರ್ವದಿಂದ ಪಶ್ಚಿಮಕ್ಕೆ 50 ಆಡಿ ಮತ್ತು ಉತ್ತರದಿಂದ ದಕ್ಷಿಣಕ್ಕೆ 40 ಅಡಿ, ಒಟ್ಟಾರೆ ಅಳತ 2000 ಚದರಡಿ, ಮತ್ತು ಚಿಕ್ಕುಬಂದಿ : ಪೂರ್ವಕ್ಕೆ ರಸ್ತೆ, ಪಶ್ಚಿಮಕ್ಕೆ ಒಳಚರಂಡಿ ಮತ್ತು ಮುನಿಚಿನ್ನಪ್ಪ ರವರ ಆಸ್ತಿ, ಉತ್ತರಕ್ಕೆ : ಮೊಹಮ್ಮದ್ ಅಪ್ರೋಜ್ ರವರ ಆಸ್ತಿ, ದಕ್ಷಿಣಕ್ಕೆ : ಆರ್ ಪ್ರಕಾಶ್ ರವರು ಪಡೆದಿರುವ ಅದೇಆಸ್ತಿಯ ಉಳಿದ ಭಾಗ, ಅಳತೆ 3050 ಆಡಿ. 02.07.2025 ನೋಟೀಸ್ దినాంశ: 10.07.2025 28. 41,39,845.37 (ನಲವತ್ತೊಂದುಲಕ್ಷದ ಮೂವತ್ತೊಂಬತ್ತು ಸಾವಿರದ ರೂಪಾಯಿ ಮೂವತ್ತೇಳು 08-07-2015 0 ಬಾಕಿ ಇದ್ದಂತೆ 1) శ్రీఎనో 2) ಶ್ರೀಮತಿ ಶಾಂತಮ್ಮ ಎ ಸಾಲದ ಖಾತೆಸಂಖ್ಯೆ 32689630000122 ಸಾಲದ ಮೊತ್ತ Rs.3,00,000/- ಅಡಮಾನಿತ ಸ್ಥಿರಾಸ್ತಿ : ಸಕಲ ಸಮಸ್ತವೂ ಸೇರಿದಂತೆ ಆಸ್ತಿ ನಿವೇಶನ ನಂ. 532, ಸರ್ವೆ ನಂ. 14, ಅಳತ ಪೂರ್ವದಿಂದ ಪಶ್ಚಿಮ 15 ಅಡಿ ಮತ್ತು ಉತ್ತರ ದಕ್ಷಿಣ 30 ಅಡಿ, ಒಟ್ಟಾರೆ ಅಳತೆ 450 ಚದರಡಿ, m et, reset, sorteo e, ಬಿಬಿಎಂಪಿವಾರ್ಡ್ ನಂ. 199 ಮತ್ತು ಚಕ್ಕುಬಂದಿ : ಪೂರ್ವಕ್ಕೆ: ನಿವೇಶನ ನಂ. 529, ಪಶ್ಚಿಮಕ್ಕೆ : ನಿವೇಶನ ನಂ. 533, ಉತ್ತರಕ್ಕೆ : ಪ್ಯಾಸೇಜ್ (ರಸ್ತೆ), ದಕ್ಷಿಣಕ್ಕೆ : ನಿವೇಶನ ನಂ. 543. ಎನ್ಪಿಎ ದಿನಾಂಕ 02.07.2025 దీనాంశ: 15.07.2025 áë. 1,91.196.17 ಒಂದುಲಕ್ಷದ ತೊಂಬತ್ತೊಂದು ಸಾವಿರದ ನೂರತೊಂಬತ್ತಾರು ರೂಪಾಯಿ ಹದಿನೇಳು) 13-07-2025 ರಂದು ಬಾಕಿ ಇದ್ದಂತೆಆದುದರಿಂದ ಕಲಂ ಸಂ.2ರಲ್ಲಿತಿಳಿಸಲಾದ ಸಾಲಗಾರರು/ಸಹ-ಸಾಲಗಾರರು/ ಜಾಮೀನುದಾರರುಮತ್ತು ಅಡಮಾನದಾರರುಗಳಿಗೆ ಸೂಚನೆ ನೀಡಿ ಕರೆ ನೀಡುವುದೇನೆಂದರೇಸಂಬಂಧಿಸಿದ ಸಾಲಗಾರರು/ಸಹಸಾಲಗಾರರ ಕಲಂ ಕದ ಎದುರಾಗಿಸೂಚಿಸಲಾದ ದಿನಾಂಕದಂದು ಬಾಕಿ ಇದ್ದಂತೆ ಮತ್ತುಪಾವತಿಸಬೇಕೆಂಬುದಾಗಿ ಕಂಡು ಬಂದ ಕಲಂ 6ರಲ್ಲಿ ತೋರಿಸಿದಂತೆ ಬಾಕಿ ಮೊತ್ತವನ್ನು ಸೂಚನೆಪ್ರಕಟಿಸಿದ 40 ದಿನಗಳ ಒಳಗಾಗಿ ಪಾವತಿ ಮಾಡಲೇಬೇಕು. ಒಟ್ಟಾರೆ ಮೊತ್ತ ಜೊತೆಗೆ ತದನಂತರದ ಬಡ್ಡಿ ಮತ್ತು ಪಾವತಿಯಾಗುವ ದಿನಾಂಕದವರೆಗೆ ಪಾವತಿಸಬೇಕಾದ ಇತರೆಗಳನ್ನು ಸೇರಿದ ಬಾಕಿ ಸಾಲದ ಮೊತ್ತಪಾವತಿಯಾಗದೇ ಇದ್ದ ಪಕ್ಷದಲ್ಲಿ ಜನಸ್ಮಾಲ್ ಫೈನಾನ್ಸ್ ಬ್ಯಾಂಕ್ ಲಿಮಿಟೆಡ್ ಆದ ನಾವು ಕಲಂ 4 ರಲ್ಲಿ ತೋರಿಸಲಾದ ಆಸ್ತಿಗಳ ಮೇಲೆ ಭದ್ರತಾ ಹಿತಾಸಕ್ತಿಯನ್ನುಜಾರಿ ಮಾಡುವ ಸಮಂಜಸ ಕ್ರಮ ಕೈಗೊಳ್ಳಲಾಗುವುದು ಅನಿವಾರ್ಯವಾಗುತ್ತದೆ. ಸದರಿ ಫೈನಾನ್ಸಿಯಲ್ ಸಾಲಗಾರರ/ಸಹ- (ಸಹ-ಸಾಲಗಾರರ/ ಜಾಮೀನುದಾರರ/ಅಡಮಾನದರರ ವಿರುದ್ಧ ಜನ ಸ್ಮಾಲ್ ಫೈನಾನ್ಸ್ಬ್ಯಾಂಕ್ ಲಿಮಿಟಿಗೆ ಲಭ್ಯವಾಗುವ ಅಂತಹ ಹಕ್ಕುಗಳು ಮತ್ತುಪರಿಹಾರಗಳ ಬಗ್ಗೆ ಪೂರ್ವಾಗ್ರಹವಿಲ್ಲದೇ ಈ ನೋಟಸನ್ನು ಹೊರಡಿಸಲಾಗಿದೆ. ನಿಮಗೆ ನೀಡುವ ಎಚ್ಚರಿಕೆಯೇನೇಂದರೇ ಸದರಿ ಕಾಯಿದೆಯ ಕಲಂ 13(13) ರಸ್ತೆಯ ನೀವು ಮೇಲಿನ ಭದ್ರತೆಯಬಗ್ಗೆ ಯಾವುದೇ ವ್ಯವಹಾರ ಮಾಡದಂತೆ) ಭದ್ರತೆಯನ್ನು ವಿಲೇವಾರಿ ಮಾಡದಂತೆ ಅಥವಾ ಭದ್ರತಾ ಆಸ್ತಿಯನ್ನುಭದ್ರತಾ ಸಾಲಿಗದ (ಸೆಕ್ಯೂರ್ಡ್ ಕ್ರೆಡಿಟರ್) ಪೂರ್ವಾನುಮತಿಯಿಲ್ಲದೇ ಮಾರಾಟ ಮಾಡದಂತೆ ಅಥವಾ ವರ್ಗಾಯಿಸದಂತೆ ಅಥವಾಇತರೆ ರೀತಿಯಲ್ಲಿ ಏನೂ ಮಾಡದಂತೆ ಪ್ರತಿಬಂಧಿಸಲಾಗಿದೆ. 30: 18.07.2025. ए ಸಹಿ/- ಅಧಿಕೃತ ಅಧಿಕಾರಿ, ಜನ ಸ್ಟಾಲ್ ಫೈನಾನ್ಸ್ಬ್ಯಾಂಕ್ ಲಿಮಿಟೆಡ್ ಪರವಾಗಿ

## Exhibit 99.3

**Exhibit 99.3** 

**WIPRO LIMITED AND SUBSIDIARIES** 

**INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS** 

**AS AT AND FOR THE THREE MONTHS ENDED JUNE 30, 2025** 

------

**WIPRO LIMITED AND SUBSIDIARIES** 

**INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION** 

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

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Notes** | **As at March 31, 2025** | **As at June 30, 2025** | **As at June 30, 2025** |
|  | |  |  | **Convenience translation into**<br>**U.S. Dollar in millions**<br>**(unaudited) Refer to Note 2(iii)** |
|  **ASSETS** | | | | |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Goodwill | 6 | 325014 | 328439 | 3831 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Intangible assets | 6 | 27450 | 25916 | 302 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Property, plant and equipment | 4 | 80684 | 79754 | 930 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Right-of-Use assets | 5 | 25598 | 27121 | 317 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial assets |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Derivative assets | 17 | ^ | 2 | ^ |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investments | 7 | 26458 | 27585 | 322 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trade receivables |  | 299 | 300 | 3 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other financial assets | 10 | 4664 | 4698 | 55 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investments accounted for using the equity method |  | 1327 | 1382 | 16 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred tax assets |  | 2561 | 2515 | 29 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-current tax assets |  | 7230 | 6441 | 75 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other non-current assets | 11 | 7460 | 8113 | 95 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total non-current assets** |  | **508745** | **512266** | **5975** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inventories | 8 | 694 | 571 | 7 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial assets |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Derivative assets | 17 | 1820 | 912 | 11 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investments | 7 | 411474 | 405976 | 4735 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cash and cash equivalents | 9 | 121974 | 125763 | 1467 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trade receivables |  | 117745 | 118143 | 1378 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Unbilled receivables |  | 64280 | 71626 | 835 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other financial assets | 10 | 8448 | 19105 | 223 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Contract assets |  | 15795 | 16151 | 188 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Current tax assets |  | 6417 | 6760 | 78 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other current assets | 11 | 29128 | 30395 | 355 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total current assets** |  | **777775** | **795402** | **9277** |
|  **TOTAL ASSETS** |  | **1286520** | **1307668** | **15252** |
|  **EQUITY** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share capital |  | 20944 | 20965 | 245 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share premium |  | 2628 | 4825 | 56 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Retained earnings |  | 716477 | 750674 | 8755 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share-based payment reserve |  | 6985 | 5224 | 61 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Special Economic Zone Re-investment reserve |  | 27778 | 26885 | 314 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other components of equity |  | 53497 | 60330 | 703 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Equity attributable to the equity holders of the Company** |  | **828309** | **868903** | **10134** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-controlling interests |  | 2138 | 1688 | 20 |
|  **TOTAL EQUITY** |  | **830447** | **870591** | **10154** |
|  **LIABILITIES** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial liabilities |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Loans and borrowings | 12 | 63954 |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lease liabilities |  | 22193 | 23977 | 280 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other financial liabilities | 14 | 7793 | 5134 | 60 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred tax liabilities |  | 16443 | 15551 | 181 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-current tax liabilities |  | 42024 | 41567 | 485 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other non-current liabilities | 15 | 17119 | 18686 | 218 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provisions | 16 | 294 | 263 | 3 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total non-current liabilities** |  | **169820** | **105178** | **1227** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Financial liabilities |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Loans, borrowings and bank overdrafts | 12 | 97863 | 126766 | 1479 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lease liabilities |  | 8025 | 7993 | 93 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Derivative liabilities | 17 | 968 | 1326 | 16 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trade payables and accrued expenses | 13 | 88252 | 86010 | 1003 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other financial liabilities | 14 | 3878 | 6626 | 77 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Contract liabilities |  | 20063 | 20739 | 242 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Current tax liabilities |  | 34481 | 45113 | 526 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other current liabilities | 15 | 31086 | 35575 | 415 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provisions | 16 | 1637 | 1751 | 20 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total current liabilities** |  | **286253** | **331899** | **3871** |
|  **TOTAL LIABILITIES** |  | **456073** | **437077** | **5098** |
|  **TOTAL EQUITY AND LIABILITIES** |  | **1286520** | **1307668** | **15252** |

---

^ Value is less than 0.5 The accompanying notes form an integral part of these interim condensed consolidated financial statements <br> As per our report of even date attached For and on behalf of the Board of Directors

---

| | | | |
|:---|:---|:---|:---|
| **for Deloitte Haskins & Sells LLP** | **Rishad A. Premji** | **Deepak M. Satwalekar** | **Srinivas Pallia** |
| Chartered Accountants | Chairman | Director | Chief Executive Officer and |
| Firm's Registration No: 117366W/W - 100018 | (DIN: 02983899) | (DIN: 00009627) | Managing Director |
|  |  |  | (DIN: 10574442) |
| **Anand Subramanian** | **Aparna C. Iyer** |  | **M. Sanaulla Khan** |
| Partner | Chief Financial Officer |  | Company Secretary |
| Membership No.: 110815 |  |  | Membership No.: F4129 |
| Bengaluru |  |  |  |
| July 17, 2025 |  |  |  |

---

------

**WIPRO LIMITED AND SUBSIDIARIES** 

**INTERIM CONDENSED CONSOLIDATED STATEMENTS OF INCOME** 

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

---

| | | | | |
|:---|:---|:---|:---|:---|
| | | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** |
|  | **Notes** | **2024** | **2025** | **2025** |
|  | |  |  | **Convenience translation into**<br> **U.S. Dollar in millions<br>(unaudited) Refer to Note 2(iii)** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Revenues | 20 | 219638 | 221346 | 2582 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cost of revenues | 21 | (153306) | (157247) | (1834) |
|  **Gross profit** |  | **66332** | **64099** | **748** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Selling and marketing expenses | 21 | (15844) | (15285) | (178) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; General and administrative expenses | 21 | (14213) | (13272) | (155) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Foreign exchange gains/(losses), net | 23 | (206) | 182 | 2 |
|  **Results from operating activities** |  | **36069** | **35724** | **417** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Finance expenses | 22 | (3288) | (3608) | (42) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Finance and other income | 23 | 7480 | 10417 | 121 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share of net profit/ (loss) of associate and joint venture accounted for using the equity method |  | (45) | 50 | 1 |
|  **Profit before tax** |  | **40216** | **42583** | **497** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Income tax expense | 19 | (9850) | (9218) | (108) |
|  **Profit for the period** |  | **30366** | **33365** | **389** |
|  **Profit attributable to:** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equity holders of the Company |  | 30032 | 33304 | 388 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-controlling interests |  | 334 | 61 | 1 |
|  **Profit for the period** |  | **30366** | **33365** | **389** |
|  **Earnings per equity share:** | **24** |  |  |  |
|  **Attributable to equity holders of the Company** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Basic |  | 2.87 | 3.18 | 0.04 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Diluted |  | 2.87 | 3.17 | 0.04 |
|  **Weighted average number of equity shares used in computing earnings per equity share** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Basic |  | 10451552512 | 10472085808 | 10472085808 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Diluted |  | 10473536226 | 10492102015 | 10492102015 |

---

---

| | |
|:---|:---|
| The accompanying notes form an integral part of these interim condensed consolidated financial statements | The accompanying notes form an integral part of these interim condensed consolidated financial statements |
| As per our report of even date attached | For and on behalf of the Board of Directors |

---

---

| | | | |
|:---|:---|:---|:---|
| **for Deloitte Haskins & Sells LLP** | **Rishad A. Premji** | **Deepak M. Satwalekar** | **Srinivas Pallia** |
| Chartered Accountants | Chairman | Director | Chief Executive Officer and |
| Firm's Registration No: 117366W/W - 100018 | (DIN: 02983899) | (DIN: 00009627) | Managing Director |
|  |  |  | (DIN: 10574442) |
| **Anand Subramanian** | **Aparna C. Iyer** |  | **M. Sanaulla Khan** |
| Partner | Chief Financial Officer |  | Company Secretary |
| Membership No.: 110815 |  |  | Membership No.: F4129 |
| Bengaluru |  |  |  |
| July 17, 2025 |  |  |  |

---

------

**WIPRO LIMITED AND SUBSIDIARIES** 

**INTERIM CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME** 

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

---

| | | | |
|:---|:---|:---|:---|
|  | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** |
|  | **2024** | **2025** | **2025** |
|  |  |  | **Convenience translation into**<br>**U.S. Dollar in millions<br>(unaudited) Refer to Note<br>2(iii)** |
|  **Profit for the period** | **30366** | **33365** | **389** |
|  **Other comprehensive income (OCI)** |  |  |  |
|  **Items that will not be reclassified to profit or loss in subsequent periods** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Remeasurements of the defined benefit plans, net | 58 | (229) | (3) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net change in fair value of investment in equity instruments measured at fair value through OCI | (319) | (1) | ^ |
|  | **(261)** | **(230)** | **(3)** |
|  **Items that will be reclassified to profit or loss in subsequent periods** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Foreign currency translation differences | (1399) | 6583 | 77 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Reclassification of foreign currency translation differences on liquidation of subsidiaries to statement of income | ^ |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net change in time value of option contracts designated as cash flow hedges, net of taxes | 4 | (274) | (3) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net change in intrinsic value of option contracts designated as cash flow hedges, net of taxes | 85 | 170 | 2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net change in fair value of forward contracts designated as cash flow hedges, net of taxes | 218 | (1) |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net change in fair value of investment in debt instruments measured at fair value through OCI, net of taxes | 184 | 588 | 7 |
|  | **(908)** | **7066** | **83** |
|  Total other comprehensive income, net of taxes | (1169) | 6836 | 80 |
|  **Total comprehensive income for the period** | **29197** | **40201** | **469** |
|  **Total comprehensive income attributable to:** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equity holders of the Company | 28865 | 40137 | 468 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-controlling interests | 332 | 64 | 1 |
|  | **29197** | **40201** | **469** |

---

---

| | |
|:---|:---|
|  ^ Value is less than 0.5 | ^ Value is less than 0.5 |
| The accompanying notes form an integral part of these interim condensed consolidated financial statements | The accompanying notes form an integral part of these interim condensed consolidated financial statements |
| As per our report of even date attached | For and on behalf of the Board of Directors |

---

---

| | | | |
|:---|:---|:---|:---|
| **for Deloitte Haskins & Sells LLP** | **Rishad A. Premji** | **Deepak M. Satwalekar** | **Srinivas Pallia** |
| Chartered Accountants | Chairman | Director | Chief Executive Officer and |
| Firm's Registration No: 117366W/W - 100018 | (DIN: 02983899) | (DIN: 00009627) | Managing Director |
|  |  |  | (DIN: 10574442) |
| **Anand Subramanian** | **Aparna C. Iyer** |  | **M. Sanaulla Khan** |
| Partner | Chief Financial Officer |  | Company Secretary |
| Membership No.: 110815 |  |  | Membership No.: F4129 |
| Bengaluru |  |  |  |
| July 17, 2025 |  |  |  |

---

------

**WIPRO LIMITED AND SUBSIDIARIES** 

**INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY** 

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

---

| | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | | | | | | | **Other components of equity** | **Other components of equity** | **Other components of equity** | | | |
| **Particulars** |<br>**Number of<br>shares <sup>(1)</sup>** |<br>**Share capital,<br>fully paid-up** |<br>**Share<br>premium** |<br>**Retained<br>earnings** |<br>**Share-<br>based<br>payment<br>reserve** |<br>**Special<br>Economic<br>Zone<br>Re-investment<br>reserve** | **Foreign<br>currency<br>translation<br>reserve <sup>(2)</sup>** | **Cash<br>flow<br>hedging<br>reserve <sup>(3)</sup>** | **Other<br>reserves <sup>(2)</sup>** |<br>**Equity<br>attributable to<br>the equity<br>holders of the<br>Company** |<br>**Non-controlling<br>interests** |<br>**Total<br>equity** |
|  **As at April 1, 2024** | **5225138246** | **10450** | **3291** | **630936** | **6384** | **42129** | **47261** | **578** | **8854** | **749883** | **1340** | **751223** |
|  **Comprehensive income for the period** |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Profit for the period |  |  |  | 30032 |  |  |  |  |  | **30032** | 334 | 30366 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other comprehensive income |  |  |  |  |  |  | (1398) | 307 | (76) | **(1167)** | (2) | (1169) |
|  **Total comprehensive income for the period** | **—** | **—** | **—** | **30032** | **—** | **—** | **(1398)** | **307** | **(76)** | **28865** | **332** | **29197** |
|  Issue of equity shares on exercise of options | 5025959 | 10 | 2221 |  | (2221) |  |  |  |  | **10** |  | **10** |
|  Compensation cost related to employee share-based payment |  |  |  |  | 1335 |  |  |  |  | **1335** |  | **1335** |
|  Transferred from Special Economic Zone Re-investment reserve |  |  |  | 527 |  | (527) |  |  |  | **—** |  | **—** |
|  Others |  |  |  |  |  |  |  |  |  | **—** | (3) | **(3)** |
|  **Other transactions for the period** | **5025959** | **10** | **2221** | **527** | **(886)** | **(527)** | **—** | **—** | **—** | **1345** | **(3)** | **1342** |
|  **As at June 30, 2024** | **5230164205** | **10460** | **5512** | **661495** | **5498** | **41602** | **45863** | **885** | **8778** | **780093** | **1669** | **781762** |

---

<sup>(1)</sup> Includes 5,952,740 treasury shares held as at June 30, 2024 by a controlled trust.

<sup>(2)</sup> Refer to Note 18

<sup>(3)</sup> Refer to Note 17

------

**WIPRO LIMITED AND SUBSIDIARIES** 

**INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY** 

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

---

| | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | | | | | | | **Other components of equity** | **Other components of equity** | **Other components of equity** | | | |
| **Particulars** |<br>**Number of<br>shares <sup>(1)</sup>** |<br>**Share capital,<br>fully paid-up** |<br>**Share<br>premium** |<br>**Retained<br>earnings** |<br>**Share-<br>based<br>payment<br>reserve** |<br>**Special<br>Economic<br>Zone<br>Re-investment<br>reserve** | **Foreign<br>currency<br>translation<br>reserve <sup>(2)</sup>** | **Cash<br>flow<br>hedging<br>reserve <sup>(3)</sup>** | **Other<br>reserves <sup>(2)</sup>** |<br>**Equity<br>attributable to**<br>**the equity<br>holders of the<br>Company** |<br>**Non-controlling<br>interests** |<br>**Total equity** |
|  **As at April 1, 2025** | **10472136049** | **20944** | **2628** | **716477** | **6985** | **27778** | **54500** | **(210)** | **(793)** | **828309** | **2138** | **830447** |
|  **Comprehensive income for the period** |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Profit for the period |  |  |  | 33304 |  |  |  |  |  | **33304** | 61 | **33365** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other comprehensive income |  |  |  |  |  |  | 6575 | (105) | 363 | **6833** | 3 | **6836** |
|  **Total comprehensive income for the period** | **—** | **—** | **—** | **33304** | **—** | **—** | **6575** | **(105)** | **363** | **40137** | **64** | **40201** |
|  Issue of equity shares on exercise of options | 10182081 | 21 | 2197 |  | (2197) |  |  |  |  | **21** |  | **21** |
|  Dividend |  |  |  |  |  |  |  |  |  | **—** | (569) | **(569)** |
|  Compensation cost related to employee share-based payment |  |  |  |  | 436 |  |  |  |  | **436** |  | **436** |
|  Transferred from Special Economic Zone Re-investment reserve |  |  |  | 893 |  | (893) |  |  |  | **—** |  | **—** |
|  Others |  |  |  |  |  |  | (5) | 5 |  | **—** | 55 | **55** |
|  **Other transactions for the period** | **10182081** | **21** | **2197** | **893** | **(1761)** | **(893)** | **(5)** | **5** | **—** | **457** | **(514)** | **(57)** |
|  **As at June 30, 2025** | **10482318130** | **20965** | **4825** | **750674** | **5224** | **26885** | **61070** | **(310)** | **(430)** | **868903** | **1688** | **870591** |
|  **Convenience translation into U.S. Dollar in millions (unaudited) Refer to Note 2(iii)** |  | **245** | **56** | **8755** | **61** | **314** | **712** | **(4)** | **(5)** | **10134** | **20** | **10154** |

---

<sup>(1)</sup> Includes 11,905,480 treasury shares held as at June 30, 2025 by a controlled trust.

<sup>(2)</sup> Refer to Note 18

<sup>(3)</sup> Refer to Note 17

The accompanying notes form an integral part of these interim condensed consolidated financial statements <br> As per our report of even date attached For and on behalf of the Board of Directors

---

| | | | |
|:---|:---|:---|:---|
| **for Deloitte Haskins & Sells LLP** | **Rishad A. Premji** | **Deepak M. Satwalekar** | **Srinivas Pallia** |
| Chartered Accountants | Chairman | Director | Chief Executive Officer and |
| Firm's Registration No: 117366W/W - 100018 | (DIN: 02983899) | (DIN: 00009627) | Managing Director |
|  |  |  | (DIN: 10574442) |
| **Anand Subramanian** | **Aparna C. Iyer** |  | **M. Sanaulla Khan** |
| Partner | Chief Financial Officer |  | Company Secretary |
| Membership No.: 110815 |  |  | Membership No.: F4129 |
| Bengaluru |  |  |  |
| July 17, 2025 |  |  |  |

---

------

**WIPRO LIMITED AND SUBSIDIARIES** 

**INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS** 

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

---

| | | | |
|:---|:---|:---|:---|
|  | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** |
|  | **2024** | **2025** | **2025** |
|  | | | **Convenience translation**<br>**into U.S. Dollar in**<br>**millions (unaudited)**<br>**Refer to Note 2(iii)** |
|  **Cash flows from operating activities** | **Cash flows from operating activities** | **Cash flows from operating activities** | **Cash flows from operating activities** |
|  Profit for the period | 30366 | 33365 | 389 |
|  **Adjustments to reconcile profit for the period to net cash generated from operating activities:** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gain on sale of property, plant and equipment, net | (23) | (66) | (1) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Depreciation, amortization and impairment expense | 7289 | 6855 | 80 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Unrealized exchange (gain)/loss, net | 92 | 1449 | 17 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share-based compensation expense | 1335 | 436 | 5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share of net (profit)/loss of associate and joint venture accounted for using equity method | 45 | (50) | (1) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Income tax expense | 9850 | 9218 | 107 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Finance and other income, net of finance expenses | (4192) | (6809) | (79) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Change in fair value of contingent consideration |  | 48 | 1 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lifetime expected credit loss/(write-back) | (26) | 502 | 6 |
|  **Changes in operating assets and liabilities, net of effects from acquisitions** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Increase)/Decrease in trade receivables | 4529 | 154 | 2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Increase)/Decrease in unbilled receivables and contract assets | (3208) | (7148) | (83) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Increase)/Decrease in Inventories | (6) | 125 | 2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Increase)/Decrease in other financial assets and other assets | 140 | (249) | (4) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Increase/(Decrease) in trade payables, accrued expenses, other financial liabilities, other liabilities and provisions | (1039) | 2021 | 24 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Increase/(Decrease) in contract liabilities | (73) | 561 | 7 |
|  **Cash generated from operating activities before taxes** | **45079** | **40412** | **472** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Income taxes (paid)/refund, net | (5120) | 707 | 8 |
|  **Net cash generated from operating activities** | **39959** | **41119** | **480** |
|  **Cash flows from investing activities:** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment for purchase of property, plant and equipment | (2619) | (2742) | (32) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Proceeds from disposal of property, plant and equipment | 36 | 12 | ^ |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment for purchase of investments | (197618) | (235272) | (2744) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Proceeds from sale of investments | 157683 | 232843 | 2716 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interest received | 6468 | 7575 | 88 |
|  **Net cash generated from/(used in) investing activities** | **(36050)** | **2416** | **28** |
|  **Cash flows from financing activities:** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Proceeds from issuance of equity shares and shares pending allotment | 10 | 21 | ^ |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repayment of loans and borrowings | (20750) | (92328) | (1077) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Proceeds from loans and borrowings | 23750 | 56783 | 662 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment of lease liabilities | (2547) | (2761) | (32) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment for contingent consideration |  | (313) | (4) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment of deferred consideration on business combination |  | (214) | (2) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interest and finance expenses paid | (2247) | (2070) | (24) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment of dividend to Non-controlling interest holders |  | (569) | (7) |
|  **Net cash used in financing activities** | **(1784)** | **(41451)** | **(484)** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net increase in cash and cash equivalents during the period | 2125 | 2084 | 24 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Effect of exchange rate changes on cash and cash equivalents | (792) | 1705 | 20 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cash and cash equivalents at the beginning of the period | 96951 | 121974 | 1423 |
|  **Cash and cash equivalents at the end of the period (Refer to Note 9)** | **98284** | **125763** | **1467** |

---

^ Value is less than 0.5

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

---

| | | | |
|:---|:---|:---|:---|
| As per our report of even date attached | For and on behalf of the Board of Directors | For and on behalf of the Board of Directors |  |
| **for Deloitte Haskins & Sells LLP** | **Rishad A. Premji** | **Deepak M. Satwalekar** | **Srinivas Pallia** |
| Chartered Accountants | Chairman | Director | Chief Executive Officer and |
| Firm's Registration No: 117366W/W - 100018 | (DIN: 02983899) | (DIN: 00009627) | Managing Director |
|  |  |  | (DIN: 10574442) |
| **Anand Subramanian** | **Aparna C. Iyer** | **Aparna C. Iyer** | **M. Sanaulla Khan** |
| Partner | Chief Financial Officer | Chief Financial Officer | Company Secretary |
| Membership No.: 110815 |  |  | Membership No.: F4129 |
| Bengaluru |  |  |  |
| July 17, 2025 |  |  |  |

---

------

**WIPRO LIMITED AND SUBSIDIARIES** 

**NOTES TO THE INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS** 

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

**1. The Company overview** 

Wipro Limited ("**Wipro**" or the "**Parent Company**"), together with its subsidiaries and controlled trusts (collectively, "**we**", "**us**", "**our**", "**the Company**" or the "**Group**") is a leading information technology services and consulting company, focused on building innovative solutions that address clients' most complex digital transformation needs. From GenAI and cloud computing to data, from silicon chip design to blockchain, our consultants, analysts, designers, and engineers work on solutions that unlock our clients' boldest ambitions.

Wipro is a public limited company incorporated and domiciled in India. The address of its registered office is Wipro Limited, Doddakannelli, Sarjapur Road, Bengaluru – 560 035, Karnataka, India. The Company has its primary listing with BSE Ltd. and National Stock Exchange of India Limited. The Company's American Depository Shares ("**ADS**") representing equity shares are also listed on the New York Stock Exchange.

The Company's Board of Directors authorized these interim condensed consolidated financial statements for issue on July 17, 2025.

**2. Basis of preparation of interim condensed consolidated financial statements** 

**(i) Statement of compliance and basis of preparation** 

The interim condensed consolidated financial statements have been prepared in compliance with IAS 34, "*Interim Financial Reporting*", as issued by the International Accounting Standards Board ("**IASB**"). Selected explanatory notes are included to explain events and transactions that are significant to understand the changes in financial position and performance of the Company since the last annual consolidated financial statements as at and for the year ended March 31, 2025. These interim condensed consolidated financial statements do not include all the information required for full annual financial statements prepared in accordance with International Financial Reporting Standards and its interpretations ("**IFRS**").

The interim condensed consolidated financial statements correspond to the classification provisions contained in IAS 1 *(revised)*, *"Presentation of Financial Statements"*. For clarity, various items are aggregated in the interim condensed consolidated statements of income, interim condensed consolidated statements of comprehensive income and interim condensed consolidated statements of financial position. These items are disaggregated separately in the notes to the interim condensed consolidated financial statements, where applicable. The accounting policies have been consistently applied to all periods presented in these interim condensed consolidated financial statements except for new accounting standards, amendments and interpretations adopted by the Company effective from April 1, 2025.

The assets which are expected to be realized within a period of twelve months from the end of reporting period are classified as current assets. Similarly, the liabilities which are expected to be settled within a period of twelve months from the end of reporting period are classified as current liabilities. All other assets and liabilities are classified as non-current.

All amounts included in the interim condensed consolidated financial statements are reported in millions of Indian Rupees (₹ in millions) except share and per share data, unless otherwise stated. Due to rounding off, the numbers presented throughout the document may not add up precisely to the totals and percentages may not precisely reflect the absolute figures. Previous period figures have been regrouped/rearranged, wherever necessary.

**(ii) Basis of measurement** 

The interim condensed consolidated financial statements have been prepared on a historical cost convention and on an accrual basis, except for the following material items which have been measured at fair value as required by relevant IFRS:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a. Derivative financial instruments;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b. Financial instruments classified as fair value through other comprehensive income or fair value through profit
or loss;

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c. The defined benefit liability/(asset) is recognized as the present value of defined benefit obligation less
fair value of plan assets; and

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d. Contingent consideration and liability on written put options.

**(iii) Convenience translation (unaudited)** 

The accompanying interim condensed consolidated financial statements have been prepared and reported in Indian Rupees, the functional currency of the Parent Company. Solely for the convenience of the readers, the interim condensed consolidated financial statements as at and for the three months ended June 30, 2025, have been translated into United States Dollars at the certified foreign exchange rate of U.S.$1 = ₹ 85.74 as published by Federal Reserve Board of Governors on June 30, 2025. No representation is made that the Indian Rupee amounts have been, could have been or could be converted into United States Dollars at such a rate or any other rate. Due to rounding off, the translated numbers presented throughout the document may not add up precisely to the totals.

**(iv) Use of estimates and judgment** 

The preparation of the interim condensed consolidated financial statements in conformity with IFRS requires the management to make judgments, accounting estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Accounting estimates are monetary amounts in the interim condensed consolidated financial statements that are subject to measurement uncertainty. An accounting policy may require items in the interim condensed consolidated financial statements to be measured at monetary amounts that cannot be observed directly and must instead be estimated. In such a case, management develops an accounting estimate to achieve the objective set out by the accounting policy. Developing accounting estimates involves the use of judgements or assumptions based on the latest available and reliable information. Actual results may differ from those accounting estimates.

------

Accounting estimates and underlying assumptions are reviewed on an ongoing basis. Changes to accounting estimates are recognized in the period in which the estimates are changed and in any future periods affected. In particular, information about material areas of estimation, uncertainty and critical judgments in applying accounting policies that have material effect on the amounts recognized in the interim condensed consolidated financial statements are included in the following notes:

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) **Revenue recognition:** The Company applies judgement to determine whether each product or service promised
to a customer is capable of being distinct, and is distinct in the context of the contract, if not, the promised product or service is combined and accounted as a single performance obligation. Revenue is recognized upon transfer of control of
promised products or services to customers in an amount that reflects the consideration the Company expects to receive (the "Transaction Price"). The Company allocates the Transaction Price to separately identifiable performance obligation
deliverables based on their relative stand-alone selling price. In cases where the Company is unable to determine the stand-alone selling price the Company uses expected cost-plus margin approach in estimating the stand-alone selling price. The
Company uses the percentage of completion method using the input (cost expended) method to measure progress towards completion in respect of fixed-price contracts. Percentage of completion method accounting relies on estimates of total expected
contract revenue and costs. This method is followed when reasonably dependable estimates of the revenues and costs applicable to various elements of the contract can be made. Key factors that are reviewed in estimating the future costs to complete
include estimates of future labor costs and productivity efficiencies. Because the financial reporting of these contracts depends on estimates that are assessed continually during the term of these contracts, revenue recognized, profit and timing of
revenue for remaining performance obligations are subject to revisions as the contract progresses to completion. When estimates indicate that a loss will be incurred, the loss is provided for in the period in which the loss becomes probable. Volume
discounts are recorded as a reduction of revenue. When the amount of discount varies with the levels of revenue, volume discount is recorded based on estimate of future revenue from the customer.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) **Impairment testing**: Goodwill recognized on business combination is tested for impairment at least
annually and when events occur or changes in circumstances indicate that the recoverable amount of goodwill or a cash generating unit to which goodwill pertains, is less than the carrying value. The Company assesses acquired intangible assets with
finite useful life for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. The recoverable amount of an asset or a cash generating unit is higher of value-in-use and fair value less cost of disposal. The calculation of value in use of an asset or a cash generating unit involves use of significant estimates and assumptions which include turnover, growth
rates and net margins used to calculate projected future cash flows, risk-adjusted discount rate, future economic and market conditions.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c) **Income taxes**: The major tax jurisdictions for the Company are India and the United States of
America.

Significant judgments are involved in determining the provision for income taxes including judgment on whether tax positions are probable of being sustained in tax assessments. A tax assessment can involve complex issues, which can only be resolved over extended time periods.

Deferred tax is recorded on temporary differences between the tax bases of assets and liabilities and their carrying amounts, at the rates that have been enacted or substantively enacted at the reporting date. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable profits during the periods in which those temporary differences and tax loss carry-forwards become deductible. The Company considers expected reversal of deferred tax liabilities and projected future taxable income in making this assessment. The amount of deferred tax assets considered realizable, however, could reduce in the near term if estimates of future taxable income during the carry-forward period are reduced.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d) **Business combinations**: In accounting for business combinations, judgment is required to assess whether
an identifiable intangible asset is to be recorded separately from goodwill. Additionally, estimating the acquisition date fair value of the identifiable assets acquired (including useful life estimates), liabilities assumed, and contingent
consideration assumed involves management judgment. These measurements are based on information available at the acquisition date and are based on expectations and assumptions that have been deemed reasonable by management. Changes in these
judgments, estimates, and assumptions can materially affect the results of operations.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e) **Defined benefit plans and compensated absences**: The cost of the defined benefit plans, compensated
absences and the present value of the defined benefit obligations are based on actuarial valuation using the projected unit credit method. An actuarial valuation involves making various assumptions that may differ from actual developments in the
future. These include the determination of the discount rate, future salary increases and mortality rates. Due to the complexities involved in the valuation and its long-term nature, a defined benefit obligation is highly sensitive to changes in
these assumptions. All assumptions are reviewed at each reporting date.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;f) **Expected credit losses on financial assets:** The impairment provisions of financial assets are based on
assumptions about risk of default and expected timing of collection. The Company uses judgment in making these assumptions and selecting the inputs to the expected credit loss calculation based on the Company's history of collections,
customer's creditworthiness, existing market conditions as well as forward looking estimates at the end of each reporting period.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;g) **Useful lives of property, plant and equipment**: The Company depreciates property, plant and equipment on
a straight-line basis over estimated useful lives of the assets. The charge in respect of periodic depreciation is derived based on an estimate of an asset's expected useful life and the expected residual value at the end of its life. The lives
are based on historical experience with similar assets as well as anticipation of future events, which may impact their life, such as changes in technology. The estimated useful life is reviewed at least annually.

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;h) **Provisions and contingent liabilities**: The Company estimates the provisions that have present
obligations as a result of past events and it is probable that outflow of resources will be required to settle the obligations. These provisions are reviewed at the end of each reporting date and are adjusted to reflect the current best estimates.

The Company uses significant judgement to disclose contingent liabilities. Contingent liabilities are disclosed when there is a possible obligation arising from past events, the existence of which will be confirmed only by the occurrence or non-occurrence of one or more uncertain future events not wholly within the control of the Company or a present obligation that arises from past events where it is either not probable that an outflow of resources will be required to settle the obligation or a reliable estimate of the amount cannot be made. Contingent assets are neither recognized nor disclosed in the financial statements.

**3. Material accounting policy information** 

Please refer to the Company's Annual report for the year ended March 31, 2025, for a discussion of the Company's other material accounting policy information except for new accounting standards, amendments and interpretations adopted by the Company effective on or after April 1, 2025.

**i.** **New amendment adopted by the Company effective from April 1, 2025:** 

**Amendments to IAS 21 – The Effects of Changes in Foreign Exchange Rates** 

On August 15, 2023, IASB issued 'Lack of Exchangeability (Amendments to IAS 21)' that clarifies how an entity should assess whether a currency is exchangeable and how it should determine a spot exchange rate when exchangeability is lacking, as well as require the disclosure of information that enables users of financial statements to understand the impact of a currency not being exchangeable. These amendments are effective for annual reporting periods beginning on or after January 1, 2025, with earlier application permitted. The adoption of amendments to IAS 21 did not have any material impact on the interim condensed consolidated financial statements.

**ii.** **New amendments not yet adopted:** 

Certain new standards, amendments to standards and interpretations are not yet effective for annual periods beginning after April 1, 2025 and have not been applied in preparing these interim condensed consolidated financial statements. New standards, amendments to standards and interpretations that could have potential impact on the interim condensed consolidated financial statements of the Company are:

**IFRS 18 – Presentation and Disclosure in Financial Statements** 

On April 9, 2024, IASB issued IFRS 18 'Presentation and Disclosure in Financial Statements' which supersedes IAS 1 'Presentation of Financial Statements', aimed at improving comparability and transparency of communication in financial statements. IFRS 18 requires an entity to classify all income and expenses within its statement of profit or loss into one of five categories: operating, investing, financing, income taxes and discontinued operations. These categories are complemented by the requirement to present specified totals and subtotals for 'operating profit or loss', 'profit or loss before financing and income taxes' and 'profit or loss'. It also requires disclosure of management-defined performance measures and includes new requirements for aggregation and disaggregation of financials information based on the identified 'roles' of the primary financial statements and the notes.

Consequent to above, a narrow-scope amendments have been made to IAS 7 'Statement of Cash Flows', which include changing the starting point for determining cash flows from operations under the indirect method from 'profit or loss' to 'operating profit or loss'. Further, some requirements previously included within IAS 1 have been moved to IAS 8 'Accounting Policies, Changes in Accounting Estimates and Errors' which has also been renamed IAS 8 'Basis of Preparation of Financial Statements'. IAS 34 ' Interim Financial Reporting' was amended to require disclosure of management defined performance measures. Minor consequential amendments to other standards were also made.

An entity that prepares condensed interim financial statements in accordance with IAS 34 in the first year of adoption of IFRS 18, must present the heading and mandatory subtotals it expects to use in its annual financial statement. Comparative period in both the interim and annual financial statements will need to be restated and a reconciliation of the statement of profit or loss previously published will be required for the immediately preceding comparative period. IFRS 18 and the amendments to the other standards, is effective for reporting period beginning on or after January 1, 2027 and are to be applied retrospectively, with earlier application permitted.

The Company is currently assessing the impact of adopting IFRS 18 and the amendments to other standards, on the interim condensed consolidated financial statements.

**Amendments to IFRS 9 and IFRS 7 – Classification and Measurement of Financial Instruments** 

On May 30, 2024, IASB issued 'Classification and Measurement of Financial Instruments (Amendments to IFRS 9 and IFRS 7)' to address matters identified during the post-implementation review of IFRS 9. The amendments clarify that a financial liability is derecognized on the 'settlement date' and introduce an accounting policy choice to derecognize financial liabilities settled using an electronic payment system before settlement date. The classification of financial asset with ESG linked features has been clarified through additional guidance on the assessment of contingent features. Additional disclosures are introduced for financial instruments with contingent features and equity instruments classified as fair value through OCI. These amendments are effective for annual reporting periods beginning on or after January 1, 2026, with earlier application permitted. The Company is currently assessing the impact of adopting these amendments on the interim condensed consolidated financial statements.

------

**Amendments to IFRS 9 and IFRS 7 - Contracts referencing Nature-dependent electricity** 

The International Accounting Standards Board (IASB) has published amendments to IFRS 9 and IFRS 7 titled Contracts Referencing Nature-dependent Electricity. The IASB has added application guidance to IFRS 9 to address specifically whether a contract to buy electricity generated from a source dependent on natural conditions is held for the entity's own-use expectations. The amendments also address specifically how an entity applies the hedge accounting requirements in IFRS 9 when a contract referencing nature-dependent electricity with a variable nominal amount is designated as the hedging instrument. The IASB decided to add complementary disclosure requirements to IFRS 7. The amendments are effective for annual periods beginning on or after 1 January 2026, with earlier application permitted. The Company is currently assessing the impact of adopting these amendments on the interim condensed consolidated financial statements.

**4. Property, plant and equipment** 

---

| | | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Land** | **Land** | **Buildings** | **Buildings** | **Plant and<br>equipments <sup>(1)</sup>** | **Plant and<br>equipments <sup>(1)</sup>** | **Furniture<br>and fixtures** | **Furniture<br>and fixtures** | **Office<br>equipments** | **Office<br>equipments** | **Vehicles** | **Vehicles** | **Total** | **Total** |
|  **Gross carrying value:** |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  **As at April 1, 2024** | ₹ | 4375 | ₹ | 47024 | ₹ | 102513 | ₹ | 18233 | ₹ | 7514 | ₹ | 34 | ₹ | 179693 |
|  Additions |  |  |  |  |  | 1190 |  | 187 |  | 41 |  | 4 |  | 1422 |
|  Disposals |  |  |  | (9) |  | (2199) |  | (119) |  | (89) |  | ^ |  | (2416) |
|  Translation adjustment |  | (1) |  | (65) |  | (403) |  | (51) |  | (30) |  | (1) |  | (551) |
|  **As at June 30, 2024** | ₹ | **4374** | ₹ | **46950** | ₹ | **101101** | ₹ | **18250** | ₹ | **7436** | ₹ | **37** | ₹ | **178148** |
|  **Accumulated depreciation/ impairment:** | **Accumulated depreciation/ impairment:** | **Accumulated depreciation/ impairment:** |  |  |  |  |  |  |  |  |  |  |  |  |
|  **As at April 1, 2024** | ₹ |  | ₹ | 11775 | ₹ | 75549 | ₹ | 12287 | ₹ | 5932 | ₹ | 22 | ₹ | 105565 |
|  Depreciation and impairment |  |  |  | 380 |  | 2937 |  | 542 |  | 148 |  | 1 |  | 4008 |
|  Disposals |  |  |  | (7) |  | (2151) |  | (103) |  | (75) |  | ^ |  | (2336) |
|  Translation adjustment |  |  |  | (48) |  | (329) |  | (29) |  | (23) |  | (1) |  | (430) |
|  **As at June 30, 2024** | ₹ | **—** | ₹ | **12100** | ₹ | **76006** | ₹ | **12697** | ₹ | **5982** | ₹ | **22** | ₹ | **106807** |
|  **Net carrying value as at June 30, 2024** | ₹ | **4374** | ₹ | **34850** | ₹ | **25095** | ₹ | **5553** | ₹ | **1454** | ₹ | **15** | ₹ | **71341** |
|  Capital work-in-progress |  |  |  |  |  |  |  |  |  |  |  |  | ₹ | 8616 |
|  **Net carrying value including Capital work-in-progress as at June 30, 2024** | **Net carrying value including Capital work-in-progress as at June 30, 2024** | **Net carrying value including Capital work-in-progress as at June 30, 2024** | **Net carrying value including Capital work-in-progress as at June 30, 2024** | **Net carrying value including Capital work-in-progress as at June 30, 2024** | **Net carrying value including Capital work-in-progress as at June 30, 2024** | **Net carrying value including Capital work-in-progress as at June 30, 2024** | **Net carrying value including Capital work-in-progress as at June 30, 2024** | **Net carrying value including Capital work-in-progress as at June 30, 2024** | **Net carrying value including Capital work-in-progress as at June 30, 2024** | **Net carrying value including Capital work-in-progress as at June 30, 2024** | **Net carrying value including Capital work-in-progress as at June 30, 2024** | **Net carrying value including Capital work-in-progress as at June 30, 2024** | ₹ | **79957** |
|  **Gross carrying value:** |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  **As at April 1, 2024** | ₹ | 4375 | ₹ | 47024 | ₹ | 102513 | ₹ | 18233 | ₹ | 7514 | ₹ | 34 | ₹ | 179693 |
|  Additions |  |  |  | 6215 |  | 10623 |  | 3143 |  | 943 |  | 10 |  | 20934 |
|  Additions through Business combination |  |  |  |  |  | 9 |  |  |  |  |  |  |  | 9 |
|  Disposals |  | (6) |  | (680) |  | (13668) |  | (1803) |  | (793) |  | (9) |  | (16959) |
|  Translation adjustment |  | 4 |  | (3) |  | 77 |  | 3 |  | (1) |  | (1) |  | 79 |
|  **As at March 31, 2025** | ₹ | **4373** | ₹ | **52556** | ₹ | **99554** | ₹ | **19576** | ₹ | **7663** | ₹ | **34** | ₹ | **183756** |
|  **Accumulated depreciation/ impairment:** | **Accumulated depreciation/ impairment:** | **Accumulated depreciation/ impairment:** |  |  |  |  |  |  |  |  |  |  |  |  |
|  **As at April 1, 2024** | ₹ |  | ₹ | 11775 | ₹ | 75549 | ₹ | 12287 | ₹ | 5932 | ₹ | 22 | ₹ | 105565 |
|  Depreciation and impairment |  |  |  | 1662 |  | 11050 |  | 2229 |  | 623 |  | 4 |  | 15568 |
|  Disposals |  |  |  | (410) |  | (13189) |  | (1526) |  | (730) |  | (8) |  | (15863) |
|  Translation adjustment |  |  |  | (30) |  | 49 |  | (1) |  | (4) |  | (1) |  | 13 |
|  **As at March 31, 2025** | ₹ | **—** | ₹ | **12997** | ₹ | **73459** | ₹ | **12989** | ₹ | **5821** | ₹ | **17** | ₹ | **105283** |
|  **Net carrying value as at March 31, 2025** | ₹ | **4373** | ₹ | **39559** | ₹ | **26095** | ₹ | **6587** | ₹ | **1842** | ₹ | **17** | ₹ | **78473** |
|  Capital work-in-progress |  |  |  |  |  |  |  |  |  |  |  |  | ₹ | 2211 |
|  **Net carrying value including Capital work-in-progress as at March 31, 2025** | **Net carrying value including Capital work-in-progress as at March 31, 2025** | **Net carrying value including Capital work-in-progress as at March 31, 2025** | **Net carrying value including Capital work-in-progress as at March 31, 2025** | **Net carrying value including Capital work-in-progress as at March 31, 2025** | **Net carrying value including Capital work-in-progress as at March 31, 2025** | **Net carrying value including Capital work-in-progress as at March 31, 2025** | **Net carrying value including Capital work-in-progress as at March 31, 2025** | **Net carrying value including Capital work-in-progress as at March 31, 2025** | **Net carrying value including Capital work-in-progress as at March 31, 2025** | **Net carrying value including Capital work-in-progress as at March 31, 2025** | **Net carrying value including Capital work-in-progress as at March 31, 2025** | **Net carrying value including Capital work-in-progress as at March 31, 2025** | ₹ | **80684** |
|  **Gross carrying value:** |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  **As at April 1, 2025** | ₹ | 4373 | ₹ | 52556 | ₹ | 99554 | ₹ | 19576 | ₹ | 7663 | ₹ | 34 | ₹ | 183756 |
|  Additions |  |  |  |  |  | 1257 |  | 934 |  | 139 |  | 1 |  | 2331 |
|  Disposals |  |  |  | (69) |  | (1955) |  | (58) |  | (8) |  | ^ |  | (2090) |
|  Translation adjustment |  | 15 |  | 145 |  | 876 |  | 70 |  | 44 |  | ^ |  | 1150 |
|  **As at June 30, 2025** | ₹ | **4388** | ₹ | **52632** | ₹ | **99732** | ₹ | **20522** | ₹ | **7838** | ₹ | **35** | ₹ | **185147** |

---

------

---

| | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  **Accumulated depreciation/ impairment:** | **Accumulated depreciation/ impairment:** | **Accumulated depreciation/ impairment:** |  |  |  |  |  |  |  |  |  |  |  |
|  **As at April 1, 2025** | ₹ |  | ₹ | 12997 | ₹ | 73459 | ₹ | 12989 | ₹ | 5821 | ₹ | 17 | 105283 |
|  Depreciation and impairment |  |  |  | 487 |  | 2481 |  | 607 |  | 168 |  | 1 | 3744 |
|  Disposals |  |  |  | (67) |  | (1935) |  | (47) |  | (8) |  | ^ | (2057) |
|  Translation adjustment |  |  |  | 66 |  | 754 |  | 48 |  | 35 |  | ^ | 903 |
|  **As at June 30, 2025** | ₹ | **—** | ₹ | **13483** | ₹ | **74759** | ₹ | **13597** | ₹ | **6016** | ₹ | **18** | **107873** |
|  **Net carrying value as at June 30, 2025** | ₹ | **4388** | ₹ | **39149** | ₹ | **24973** | ₹ | **6925** | ₹ | **1822** | ₹ | **17** | **77274** |
|  Capital work-in-progress |  |  |  |  |  |  |  |  |  |  |  |  | 2480 |
|  **Net carrying value including Capital work-in-progress as at June 30, 2025** | **Net carrying value including Capital work-in-progress as at June 30, 2025** | **Net carrying value including Capital work-in-progress as at June 30, 2025** | **Net carrying value including Capital work-in-progress as at June 30, 2025** | **Net carrying value including Capital work-in-progress as at June 30, 2025** | **Net carrying value including Capital work-in-progress as at June 30, 2025** | **Net carrying value including Capital work-in-progress as at June 30, 2025** | **Net carrying value including Capital work-in-progress as at June 30, 2025** | **Net carrying value including Capital work-in-progress as at June 30, 2025** | **Net carrying value including Capital work-in-progress as at June 30, 2025** | **Net carrying value including Capital work-in-progress as at June 30, 2025** | **Net carrying value including Capital work-in-progress as at June 30, 2025** | **Net carrying value including Capital work-in-progress as at June 30, 2025** | **79754** |

---

^ Value is less than 0.5

<sup>(1)</sup> Including net carrying value of computer equipment and software amounting to ₹ 15,907, ₹ 16,003 and ₹ 15,184, as at June 30, 2024, March 31, 2025 and June 30, 2025, respectively. 

**5. Right-of-Use assets** 

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Category of Right-of-Use assets** | **Category of Right-of-Use assets** | **Category of Right-of-Use assets** | **Category of Right-of-Use assets** | **Category of Right-of-Use assets** | **Category of Right-of-Use assets** | **Category of Right-of-Use assets** | **Category of Right-of-Use assets** | **Category of Right-of-Use assets** | **Category of Right-of-Use assets** |
|  | **Land** | **Land** | **Buildings** | **Buildings** | **Plant and<br>equipments** | **Plant and<br>equipments** | **Vehicles** | **Vehicles** | **Total** | **Total** |
|  **Gross carrying value:** |  |  |  |  |  |  |  |  |  |  |
|  **As at April 1, 2024** | ₹ | 1343 | ₹ | 28453 | ₹ | 2242 | ₹ | 849 | ₹ | 32887 |
|  Additions |  |  |  | 3192 |  |  |  | 34 |  | 3226 |
|  Disposals |  |  |  | (1648) |  | (2) |  | (44) |  | (1694) |
|  Translation adjustment |  |  |  | (222) |  | (4) |  | (7) |  | (233) |
|  **As at June 30, 2024** | ₹ | **1343** | ₹ | **29775** | ₹ | **2236** | ₹ | **832** | ₹ | **34186** |
|  **Accumulated depreciation:** |  |  |  |  |  |  |  |  |  |  |
|  **As at April 1, 2024** | ₹ | 98 | ₹ | 13237 | ₹ | 1086 | ₹ | 511 | ₹ | 14932 |
|  Depreciation |  | 5 |  | 1340 |  | 112 |  | 42 |  | 1499 |
|  Disposals |  |  |  | (1328) |  | (2) |  | (43) |  | (1373) |
|  Translation adjustment |  |  |  | (97) |  | (4) |  | (4) |  | (105) |
|  **As at June 30, 2024** | ₹ | **103** | ₹ | **13152** | ₹ | **1192** | ₹ | **506** | ₹ | **14953** |
|  **Net carrying value as at June 30, 2024** | ₹ | **1240** | ₹ | **16623** | ₹ | **1044** | ₹ | **326** | ₹ | **19233** |
|  **Gross carrying value:** |  |  |  |  |  |  |  |  |  |  |
|  **As at April 1, 2024** | ₹ | 1343 | ₹ | 28453 | ₹ | 2242 | ₹ | 849 | ₹ | 32887 |
|  Additions |  |  |  | 10822 |  | 3735 |  | 228 |  | 14785 |
|  Disposals |  | (221) |  | (4389) |  | (632) |  | (354) |  | (5596) |
|  Translation adjustment |  |  |  | 152 |  | 100 |  | 17 |  | 269 |
|  **As at March 31, 2025** | ₹ | **1122** | ₹ | **35038** | ₹ | **5445** | ₹ | **740** | ₹ | **42345** |
|  **Accumulated depreciation:** |  |  |  |  |  |  |  |  |  |  |
|  **As at April 1, 2024** | ₹ | 98 | ₹ | 13237 | ₹ | 1086 | ₹ | 511 | ₹ | 14932 |
|  Depreciation |  | 21 |  | 5362 |  | 539 |  | 180 |  | 6102 |
|  Disposals |  | (13) |  | (3776) |  | (303) |  | (319) |  | (4411) |
|  Translation adjustment |  |  |  | 81 |  | 34 |  | 9 |  | 124 |
|  **As at March 31, 2025** | ₹ | **106** | ₹ | **14904** | ₹ | **1356** | ₹ | **381** | ₹ | **16747** |
|  **Net carrying value as at March 31, 2025** | ₹ | **1016** | ₹ | **20134** | ₹ | **4089** | ₹ | **359** | ₹ | **25598** |
|  **Gross carrying value:** |  |  |  |  |  |  |  |  |  |  |
|  **As at April 1, 2025** | ₹ | 1122 | ₹ | 35038 | ₹ | 5445 | ₹ | 740 | ₹ | 42345 |
|  Additions |  |  |  | 2716 |  |  |  | 24 |  | 2740 |
|  Disposals |  |  |  | (1311) |  | (2) |  | (22) |  | (1335) |
|  Translation adjustment |  |  |  | 569 |  | 110 |  | 67 |  | 746 |
|  **As at June 30, 2025** | ₹ | **1122** | ₹ | **37012** | ₹ | **5553** | ₹ | **809** | ₹ | **44496** |
|  **Accumulated depreciation:** |  |  |  |  |  |  |  |  |  |  |
|  **As at April 1, 2025** | ₹ | 106 | ₹ | 14904 | ₹ | 1356 | ₹ | 381 | ₹ | 16747 |
|  Depreciation |  | 5 |  | 1213 |  | 220 |  | 48 |  | 1486 |
|  Disposals |  |  |  | (1259) |  | (2) |  | (17) |  | (1278) |
|  Translation adjustment |  |  |  | 299 |  | 86 |  | 35 |  | 420 |
|  **As at June 30, 2025** | ₹ | **111** | ₹ | **15157** | ₹ | **1660** | ₹ | **447** | ₹ | **17375** |
|  **Net carrying value as at June 30, 2025** | ₹ | **1011** | ₹ | **21855** | ₹ | **3893** | ₹ | **362** | ₹ | **27121** |

---

------

**6. Goodwill and intangible assets** 

The movement in goodwill balance is given below:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31, 2025** | **March 31, 2025** | **June 30, 2025** | **June 30, 2025** |
|  **Balance at the beginning of the period** | ₹ | 316002 | ₹ | 325014 |
|  Translation adjustment |  | 7688 |  | 3425 |
|  Acquisition through Business combinations |  | 1324 |  |  |
|  **Balance at the end of the period** | ₹ | **325,014** | ₹ | **328,439** |

---

The movement in intangible assets is given below:

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
|  | **Intangible assets** | **Intangible assets** | **Intangible assets** | **Intangible assets** | **Intangible assets** | **Intangible assets** |
|  | **Customer-related** | **Customer-related** | **Marketing-related** | **Marketing-related** | **Total** | **Total** |
|  **Gross carrying value:** |  |  |  |  |  |  |
|  **As at April 1, 2024** | ₹ | **43672** | ₹ | **11972** | ₹ | **55644** |
|  Deductions/adjustments |  |  |  | (125) |  | (125) |
|  Translation adjustment |  | 30 |  | 8 |  | 38 |
|  **As at June 30, 2024** | ₹ | **43702** | ₹ | **11855** | ₹ | **55557** |
|  **Accumulated amortization/ impairment:** |  |  |  |  |  |  |
|  **As at April 1, 2024** | ₹ | **18281** | ₹ | **4615** | ₹ | **22896** |
|  Amortization and impairment |  | 1386 |  | 396 |  | 1782 |
|  Deductions/adjustments |  |  |  | (125) |  | (125) |
|  Translation adjustment |  | 25 |  | 8 |  | 33 |
|  **As at June 30, 2024** | ₹ | **19692** | ₹ | **4894** | ₹ | **24586** |
|  **Net carrying value as at June 30, 2024** | ₹ | **24010** | ₹ | **6961** | ₹ | **30971** |
|  **Gross carrying value:** |  |  |  |  |  |  |
|  **As at April 1, 2024** | ₹ | **43672** | ₹ | **11972** | ₹ | **55644** |
|  Acquisition through Business combination |  | 1896 |  |  |  | 1896 |
|  Deductions/adjustments |  | (4101) |  | (2518) |  | (6619) |
|  Translation adjustment |  | 994 |  | 268 |  | 1262 |
|  **As at March 31, 2025** | ₹ | **42461** | ₹ | **9722** | ₹ | **52183** |
|  **Accumulated amortization/ impairment:** |  |  |  |  |  |  |
|  **As at April 1, 2024** | ₹ | 18281 | ₹ | 4615 | ₹ | 22896 |
|  Amortization and impairment <sup>(1)</sup> |  | 6327 |  | 1582 |  | 7909 |
|  Deductions/adjustments |  | (4101) |  | (2518) |  | (6619) |
|  Translation adjustment |  | 443 |  | 104 |  | 547 |
|  **As at March 31, 2025** | ₹ | **20950** | ₹ | **3783** | ₹ | **24733** |
|  **Net carrying value as at March 31, 2025** | ₹ | **21511** | ₹ | **5939** | ₹ | **27450** |
|  **Gross carrying value:** |  |  |  |  |  |  |
|  **As at April 1, 2025** | ₹ | **42461** | ₹ | **9722** | ₹ | **52183** |
|  Translation adjustment |  | 141 |  | 34 |  | 175 |
|  **As at June 30, 2025** | ₹ | **42602** | ₹ | **9756** | ₹ | **52358** |
|  **Accumulated amortization/ impairment:** |  |  |  |  |  |  |
|  **As at April 1, 2025** | ₹ | 20950 | ₹ | 3783 | ₹ | 24733 |
|  Amortization and impairment |  | 1367 |  | 258 |  | 1625 |
|  Translation adjustment |  | 70 |  | 14 |  | 84 |
|  **As at June 30, 2025** | ₹ | **22387** | ₹ | **4055** | ₹ | **26442** |
|  **Net carrying value as at June 30, 2025** | ₹ | **20215** | ₹ | **5701** | ₹ | **25916** |

---

<sup>(1)</sup> During the year ended March 31, 2025, decline in the 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. 

Amortization expense on intangible assets is included in selling and marketing expenses in the interim condensed consolidated statement of income.

------

**7. Investments** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31, 2025** | **March 31, 2025** | **June 30, 2025** | **June 30, 2025** |
|  **Non-current** |  |  |  |  |
|  **Financial instruments at FVTPL** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equity instruments <sup>(1)</sup> | ₹ | 4955 | ₹ | 5631 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fixed maturity plan mutual funds |  | 1203 |  |  |
|  **Financial instruments at FVTOCI** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equity instruments <sup>(1)</sup> |  | 12493 |  | 12550 |
|  **Financial instruments at amortized cost** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inter corporate and term deposits <sup>(3)</sup> |  | 7807 |  | 9404 |
|  | ₹ | **26458** | ₹ | **27585** |
|  **Current** |  |  |  |  |
|  **Financial instruments at FVTPL** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Short-term mutual funds <sup>(2)</sup> | ₹ | 88776 | ₹ | 106635 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fixed maturity plan mutual funds |  | 300 |  | 1230 |
|  **Financial instruments at FVTOCI** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-convertible debentures |  | 219389 |  | 200825 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Government securities |  | 10651 |  | 10289 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Commercial papers |  | 2858 |  | 2415 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bonds |  | 21138 |  | 21276 |
|  **Financial instruments at amortized cost** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inter corporate and term deposits <sup>(3)</sup> |  | 68362 |  | 63306 |
|  | ₹ | **411474** | ₹ | **405976** |
|  **Total** | ₹ | **437932** | ₹ | **433561** |
|  Financial instruments at FVTPL | ₹ | 95234 | ₹ | 113496 |
|  Financial instruments at FVTOCI |  | 266529 |  | 247355 |
|  Financial instruments at amortized cost |  | 76169 |  | 72710 |

---

<sup>(1)</sup> Uncalled capital commitments outstanding as at March 31, 2025 and June 30, 2025, was ₹ 1,576 and ₹ 1,454, respectively.

<sup>(2)</sup> As at March 31, 2025 and June 30, 2025, short-term mutual funds include units lien with bank on account of margin money for currency derivatives amounting to ₹ 233 and ₹ 236, respectively. 

<sup>(3)</sup> These deposits earn a fixed rate of interest. As at March 31, 2025 and June 30, 2025, term deposits include deposits in lien with banks, held as margin money deposits against guarantees amounting to ₹ 953 and ₹ 915, respectively. 

**8. Inventories** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31, 2025** | **March 31, 2025** | **June 30, 2025** | **June 30, 2025** |
|  Stores and spare parts | ₹ | 9 | ₹ | 7 |
|  Traded goods |  | 685 |  | 564 |
|  | ₹ | **694** | ₹ | **571** |

---

**9. Cash and cash equivalents** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31, 2025** | **March 31, 2025** | **June 30, 2025** | **June 30, 2025** |
|  Cash and bank balances | ₹ | 74456 | ₹ | 73023 |
|  Demand deposits with banks <sup>(1)</sup> |  | 47518 |  | 52740 |
|  | ₹ | **121974** | ₹ | **125763** |

---

<sup>(1)</sup> These deposits can be withdrawn by the Company at any time without prior notice and without any penalty on the principal.

Cash and cash equivalents consist of the following for the purpose of the interim condensed consolidated statement of cash flows:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **June 30, 2024** | **June 30, 2024** | **June 30, 2025** | **June 30, 2025** |
|  Cash and cash equivalents | ₹ | 98304 | ₹ | 125763 |
|  Bank overdrafts |  | (20) |  | ^ |
|  | ₹ | **98284** | ₹ | **125763** |

---

^ Value is less than 0.5

------

**10. Other financial assets** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31, 2025** | **March 31, 2025** | **June 30, 2025** | **June 30, 2025** |
|  **Non-current** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Finance lease receivables | ₹ | 3090 | ₹ | 3218 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Security deposits |  | 1318 |  | 1265 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advance to customers |  | 225 |  | 183 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dues from officers and employees |  | 30 |  | 31 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other receivables |  | 1 |  | 1 |
|  | ₹ | **4664** | ₹ | **4698** |
|  **Current** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Finance lease receivables | ₹ | 5144 | ₹ | 4578 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Security deposits |  | 1827 |  | 2082 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Receivables from redemption of mutual funds |  |  |  | 10131 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interest receivables |  | 596 |  | 1080 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Claims receivables |  | 195 |  | 588 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dues from officers and employees |  | 505 |  | 457 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advance to customers |  | 70 |  | 113 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other receivables |  | 111 |  | 76 |
|  | ₹ | **8448** | ₹ | **19105** |
|  | ₹ | **13112** | ₹ | **23803** |

---

**11. Other assets** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31, 2025** | **March 31, 2025** | **June 30, 2025** | **June 30, 2025** |
|  **Non-current** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Prepaid expenses | ₹ | 2657 | ₹ | 3298 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Costs to obtain contract <sup>(1)</sup> |  | 3277 |  | 3511 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interest receivable from statutory authorities |  | 1148 |  | 891 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Costs to fulfil contract <sup>(2)</sup> |  | 378 |  | 413 |
|  | ₹ | **7460** | ₹ | **8113** |
|  **Current** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Prepaid expenses | ₹ | 16917 | ₹ | 17406 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Balance with GST and other authorities |  | 6760 |  | 7148 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Costs to obtain contract <sup>(1)</sup> |  | 1407 |  | 2332 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advance to suppliers |  | 2323 |  | 1888 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Withholding taxes |  | 542 |  | 641 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dues from officers and employees |  | 453 |  | 531 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Defined benefit plan asset, net |  | 472 |  | 189 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Costs to fulfil contract <sup>(2)</sup> |  | 131 |  | 143 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other receivables |  | 123 |  | 117 |
|  | ₹ | **29128** | ₹ | **30395** |
|  | ₹ | **36588** | ₹ | **38508** |

---

<sup>(1)</sup> Costs to obtain contract amortization of ₹ 264 and ₹ 629 during the three months ended June 30, 2024 and 2025 respectively.

<sup>(2)</sup> Costs to fulfil contract amortization of ₹ 15 and ₹ 40 during the three months ended June 30, 2024 and 2025 respectively.

**12. Loans, borrowings and bank overdrafts** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31, 2025** | **March 31, 2025** | **June 30, 2025** | **June 30, 2025** |
|  **Non-current** |  |  |  |  |
|  Unsecured Notes 2026 <sup>(1)</sup> | ₹ | 63954 | ₹ |  |
|  | ₹ | 63954 | ₹ |  |
|  **Current** |  |  |  |  |
|  Unsecured Notes 2026 <sup>(1)</sup> | ₹ |  | ₹ | 64207 |
|  Borrowings from banks |  | 97863 |  | 62559 |
|  Bank overdrafts |  | ^ |  | ^ |
|  | ₹ | **97863** | ₹ | **126766** |
|  | ₹ | **161817** | ₹ | **126766** |

---

^ Value is less than 0.5

<sup>(1)</sup> On June 23, 2021, Wipro IT Services LLC, a wholly owned step-down subsidiary of Wipro Limited, issued U.S.$750 million in unsecured notes 2026 (the "Notes"). The Notes bear interest at a rate of 1.50% per annum and will mature on June 23, 2026. Interest on the Notes is payable semi-annually on June 23 and December 23 of each year, commencing from December 23, 2021. The Notes are listed on Singapore Exchange Securities Trading Limited (SGX-ST). 

------

**13. Trade payables and accrued expenses** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31, 2025** | **March 31, 2025** | **June 30, 2025** | **June 30, 2025** |
|  Trade payables | ₹ | 21985 | ₹ | 19702 |
|  Accrued expenses |  | 66267 |  | 66308 |
|  | ₹ | **88,252** | ₹ | **86,010** |

---

**14. Other financial liabilities** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31,<br>2025** | **March 31,<br>2025** | **June 30,<br>2025** | **June 30,<br>2025** |
|  **Non-current** | **Non-current** | **Non-current** | **Non-current** | **Non-current** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Liability on written put options to non-controlling interests (Refer to Note 17) | ₹ | 4945 | ₹ | 2638 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Contingent consideration (Refer to Note 17) |  | 1307 |  | 1351 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Liabilities towards customer contracts |  | 1026 |  | 837 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Long-term incentive payable |  | 387 |  | 197 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred consideration for Business combination |  | 61 |  | 30 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rent deposit |  | 26 |  | 24 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other liabilities |  | 41 |  | 57 |
|  | ₹ | **7793** | ₹ | **5134** |
|  **Current** | **Current** | **Current** | **Current** | **Current** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Liability on written put options to non-controlling interests (Refer to Note 17) | ₹ |  | ₹ | 2461 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Liabilities towards customer contracts |  | 342 |  | 1180 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital creditors |  | 1255 |  | 1110 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advance from customers |  | 167 |  | 591 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rent deposit |  | 475 |  | 476 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Contingent consideration (Refer to Note 17) |  | 557 |  | 301 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interest accrued on loans and borrowings |  | 489 |  | 253 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred consideration for Business combination |  | 295 |  | 114 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Unclaimed dividend |  | 64 |  | 96 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other liabilities |  | 234 |  | 44 |
|  | ₹ | **3878** | ₹ | **6626** |
|  | ₹ | **11671** | ₹ | **11760** |

---

**15. Other liabilities** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31, 2025** | **March 31, 2025** | **June 30, 2025** | **June 30, 2025** |
|  **Non-current** | **Non-current** | **Non-current** | **Non-current** | **Non-current** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Statutory and other liabilities | ₹ | 12757 | ₹ | 13778 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Employee benefits obligations |  | 4362 |  | 4908 |
|  | ₹ | **17119** | ₹ | **18686** |
|  **Current** | **Current** | **Current** | **Current** | **Current** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Employee benefits obligations | ₹ | 16001 | ₹ | 18268 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Statutory and other liabilities |  | 14295 |  | 16486 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advance from customers |  | 790 |  | 821 |
|  | ₹ | **31086** | ₹ | **35575** |
|  | ₹ | **48205** | ₹ | **54261** |

---

**16. Provisions** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31, 2025** | **March 31, 2025** | **June 30, 2025** | **June 30, 2025** |
|  **Non-current** | **Non-current** | **Non-current** | **Non-current** | **Non-current** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provision for onerous contracts | ₹ | 294 | ₹ | 263 |
|  | ₹ | **294** | ₹ | **263** |
|  **Current** | **Current** | **Current** | **Current** | **Current** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provision for onerous contracts | ₹ | 1288 | ₹ | 1403 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provision for warranty |  | 207 |  | 195 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Others |  | 142 |  | 153 |
|  | ₹ | **1637** | ₹ | **1751** |
|  | ₹ | **1931** | ₹ | **2014** |

---

------

**17. Financial instruments** 

The carrying value of financial instruments by categories as at March 31, 2025 is as follows:

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Fair value<br>through profit<br>or loss** | **Fair value<br>through profit<br>or loss** | **Fair value through other<br>comprehensive income** | **Fair value through other<br>comprehensive income** | **Fair value through other<br>comprehensive income** | **Fair value through other<br>comprehensive income** | **Amortized<br>cost** | **Amortized<br>cost** | **Total** | **Total** |
|  | **Fair value<br>through profit<br>or loss** | **Fair value<br>through profit<br>or loss** | **Mandatory** | **Mandatory** | **Designated<br>upon initial<br>recognition** | **Designated<br>upon initial<br>recognition** | **Amortized<br>cost** | **Amortized<br>cost** | **Total** | **Total** |
|  **Financial Assets:** |  | | | | | | | | | |
|  Cash and cash equivalents (Refer to Note 9) | ₹ |  | ₹ |  | ₹ |  | ₹ | 121974 | ₹ | 121974 |
|  Investments (Refer to Note 7) |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equity Instruments |  | 4955 |  |  |  | 12493 |  |  |  | 17448 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fixed maturity plan mutual funds |  | 1503 |  |  |  |  |  |  |  | 1503 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Short-term mutual funds |  | 88776 |  |  |  |  |  |  |  | 88776 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-convertible debentures |  |  |  | 219389 |  |  |  |  |  | 219389 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Government securities |  |  |  | 10651 |  |  |  |  |  | 10651 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Commercial papers |  |  |  | 2858 |  |  |  |  |  | 2858 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bonds |  |  |  | 21138 |  |  |  |  |  | 21138 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inter corporate and term deposits |  |  |  |  |  |  |  | 76169 |  | 76169 |
|  Other financial assets |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trade receivables |  |  |  |  |  |  |  | 118044 |  | 118044 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Unbilled receivables |  |  |  |  |  |  |  | 64280 |  | 64280 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other financial assets (Refer to Note 10) |  |  |  |  |  |  |  | 13112 |  | 13112 |
|  Derivative assets (Refer to Note 17) |  | 1105 |  |  |  | 715 |  |  |  | 1820 |
|  | ₹ | **96339** | ₹ | **254036** | ₹ | **13208** | ₹ | **393579** | ₹ | **757162** |
|  **Financial Liabilities:** |  |  |  |  |  |  |  |  |  |  |
|  Trade payables and other liabilities |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trade payables and accrued expenses (Refer to Note 13) | ₹ |  | ₹ |  | ₹ |  | ₹ | 88252 | ₹ | 88252 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other financial liabilities (Refer to Note 14) |  | 1864 |  |  |  |  |  | 9807 |  | 11671 |
|  Loans, borrowings and bank overdrafts (Refer to Note 12) |  |  |  |  |  |  |  | 161817 |  | 161817 |
|  Lease liabilities |  |  |  |  |  |  |  | 30218 |  | 30218 |
|  Derivative liabilities (Refer to Note 17) |  | 75 |  |  |  | 893 |  |  |  | 968 |
|  | ₹ | **1939** | ₹ | **—** | ₹ | **893** | ₹ | **290094** | ₹ | **292926** |

---

The carrying value of financial instruments by categories as at June 30, 2025 is as follows:

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Fair value<br>through profit<br>or loss** | **Fair value<br>through profit<br>or loss** | **Fair value through other<br>comprehensive income** | **Fair value through other<br>comprehensive income** | **Fair value through other<br>comprehensive income** | **Fair value through other<br>comprehensive income** | **Amortized<br>cost** | **Amortized<br>cost** | **Total** | **Total** |
|  | **Fair value<br>through profit<br>or loss** | **Fair value<br>through profit<br>or loss** | **Mandatory** | **Mandatory** | **Designated<br>upon initial<br>recognition** | **Designated<br>upon initial<br>recognition** | **Amortized<br>cost** | **Amortized<br>cost** | **Total** | **Total** |
|  **Financial Assets:** |  | | | | | | | | | |
|  Cash and cash equivalents (Refer to Note 9) | ₹ |  | ₹ |  | ₹ |  | ₹ | 125763 | ₹ | 125763 |
|  Investments (Refer to Note 7) |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equity Instruments |  | 5631 |  |  |  | 12550 |  |  |  | 18181 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fixed maturity plan mutual funds |  | 1230 |  |  |  |  |  |  |  | 1230 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Short-term mutual funds |  | 106635 |  |  |  |  |  |  |  | 106635 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-convertible debentures |  |  |  | 200825 |  |  |  |  |  | 200825 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Government securities |  |  |  | 10289 |  |  |  |  |  | 10289 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Commercial papers |  |  |  | 2415 |  |  |  |  |  | 2415 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bonds |  |  |  | 21276 |  |  |  |  |  | 21276 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inter corporate and term deposits |  |  |  |  |  |  |  | 72710 |  | 72710 |
|  Other financial assets |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trade receivables |  |  |  |  |  |  |  | 118443 |  | 118443 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Unbilled receivables |  |  |  |  |  |  |  | 71626 |  | 71626 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other financial assets (Refer to Note 10) |  |  |  |  |  |  |  | 23803 |  | 23803 |
|  Derivative assets (Refer to Note 17) |  | 161 |  |  |  | 753 |  |  |  | 914 |
|  | ₹ | **113657** | ₹ | **234805** | ₹ | **13303** | ₹ | **412345** | ₹ | **774110** |
|  **Financial Liabilities:** |  |  |  |  |  |  |  |  |  |  |
|  Trade payables and other liabilities |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trade payables and accrued expenses (Refer to Note 13) | ₹ |  | ₹ |  | ₹ |  | ₹ | 86010 | ₹ | 86010 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other financial liabilities (Refer to Note 14) |  | 1652 |  |  |  |  |  | 10108 |  | 11760 |
|  Loans, borrowings and bank overdrafts (Refer to Note 12) |  |  |  |  |  |  |  | 126766 |  | 126766 |
|  Lease liabilities |  |  |  |  |  |  |  | 31970 |  | 31970 |
|  Derivative liabilities (Refer to Note 17) |  | 172 |  |  |  | 1154 |  |  |  | 1326 |
|  | ₹ | **1824** | ₹ | **—** | ₹ | **1154** | ₹ | **254854** | ₹ | **257832** |

---

------

**Fair value** 

Financial assets and liabilities include cash and cash equivalents, trade receivables, unbilled receivables, finance lease receivables, employee and other advances, eligible current and non-current assets, loans, borrowings and bank overdrafts, lease liabilities, trade payables and accrued expenses, and eligible current and non-current liabilities.

The fair value of cash and cash equivalents, trade receivables, unbilled receivables, short-term loans, borrowings and bank overdrafts, lease liabilities, trade payables and accrued expenses, other current financial assets and liabilities approximate their carrying amount largely due to the short-term nature of these instruments. Finance lease receivables are periodically evaluated based on individual credit worthiness of customers. Based on this evaluation, the Company records allowance for estimated credit losses on these receivables. As at March 31, 2025 and June 30, 2025, the carrying value of such financial assets, net of allowances, and liabilities, approximates the fair value.

The Company's Unsecured Notes 2026 are contracted at fixed coupon rate of 1.50% and market yield on these loans as of June 30, 2025 was 4.60%.

Investments in short-term mutual funds and fixed maturity plan mutual funds, which are classified as FVTPL are measured using net asset values at the reporting date multiplied by the quantity held. Fair value of investments in non-convertible debentures, government securities, commercial papers and bonds classified as FVTOCI is determined based on the indicative quotes of price and yields prevailing in the market at the reporting date. Fair value of investments in equity instruments classified as FVTOCI or FVTPL is determined using market approach primarily based on market multiples method.

The fair value of derivative financial instruments is determined based on observable market inputs including currency spot and forward rates, yield curves and currency volatility.

**Fair value hierarchy** 

The table below analyses financial instruments carried at fair value, by valuation method. The different levels have been defined as follows:

**Level 1** – Quoted prices (unadjusted) in active markets for identical assets or liabilities.

**Level 2** – Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices).

**Level 3** – Inputs for the assets or liabilities that are not based on observable market data (unobservable inputs).

There were no transfers between Level 1, 2 and 3 during the year ended March 31, 2025 and three months ended June 30, 2025.

The following table presents fair value hierarchy of assets and liabilities measured at fair value on a recurring basis:

---

| | | | | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **As at** | **As at** | **As at** | **As at** | **As at** | **As at** | **As at** | **As at** | **As at** | **As at** | **As at** | **As at** | **As at** | **As at** | **As at** | **As at** |
| | **March 31, 2025** | **March 31, 2025** | **March 31, 2025** | **March 31, 2025** | **March 31, 2025** | **March 31, 2025** | **March 31, 2025** | **March 31, 2025** | **June 30, 2025** | **June 30, 2025** | **June 30, 2025** | **June 30, 2025** | **June 30, 2025** | **June 30, 2025** | **June 30, 2025** | **June 30, 2025** |
| | **Fair value measurements at reporting date** | **Fair value measurements at reporting date** | **Fair value measurements at reporting date** | **Fair value measurements at reporting date** | **Fair value measurements at reporting date** | **Fair value measurements at reporting date** | **Fair value measurements at reporting date** | **Fair value measurements at reporting date** | **Fair value measurements at reporting date** | **Fair value measurements at reporting date** | **Fair value measurements at reporting date** | **Fair value measurements at reporting date** | **Fair value measurements at reporting date** | **Fair value measurements at reporting date** | **Fair value measurements at reporting date** | **Fair value measurements at reporting date** |
| | **Total** | **Total** | **Level 1** | **Level 1** | **Level 2** | **Level 2** | **Level 3** | **Level 3** | **Total** | **Total** | **Level 1** | **Level 1** | **Level 2** | **Level 2** | **Level 3** | **Level 3** |
|  **Assets** |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  **Derivative instruments:** |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cash flow hedges | ₹ | **715** | ₹ |  | ₹ | 715 | ₹ |  | ₹ | **753** | ₹ |  | ₹ | 753 | ₹ |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Others |  | **1105** |  |  |  | 1105 |  |  |  | **161** |  |  |  | 161 |  |  |
|  **Investments:** |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Short-term mutual funds |  | **88776** |  | 88776 |  |  |  |  |  | **106635** |  | 106635 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fixed maturity plan mutual funds |  | **1503** |  |  |  | 1503 |  |  |  | **1230** |  |  |  | 1230 |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equity instruments |  | **17448** |  | 57 |  |  |  | 17391 |  | **18181** |  | 56 |  |  |  | 18125 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-convertible debentures, government securities, commercial papers and bonds |  | **254036** |  | 10550 |  | 243486 |  |  |  | **234805** |  | 10186 |  | 224619 |  |  |
|  **Liabilities** |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  **Derivative instruments:** |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cash flow hedges | ₹ | **(893)** | ₹ |  | ₹ | (893) | ₹ |  | ₹ | **(1154)** | ₹ |  | ₹ | (1154) | ₹ |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Others |  | **(75)** |  |  |  | (75) |  |  |  | **(172)** |  |  |  | (172) |  |  |
|  **Liability on written put options to non-controlling interests** |  | **(4945)** |  |  |  |  |  | (4945) |  | **(5099)** |  |  |  |  |  | (5099) |
|  **Contingent consideration** |  | **(1864)** |  |  |  |  |  | (1864) |  | **(1652)** |  |  |  |  |  | (1652) |

---

------

The following methods and assumptions were used to estimate the fair value of the level 2 financial instruments included in the above table.

---

| | |
|:---|:---|
| **Financial instrument** | **Method and assumptions** |
| Derivative instruments (assets and liabilities) | The Company enters into derivative financial instruments with various counterparties, primarily banks with investment grade credit ratings. Derivatives valued using valuation techniques with market observable inputs are mainly interest rate swaps, foreign exchange forward contracts and foreign exchange option contracts. The most frequently applied valuation techniques include forward pricing, swap models and Black Scholes models (for option valuation), using present value calculations. The models incorporate various inputs including the credit quality of counterparties, foreign exchange spot and forward rates, interest rate curves and forward rate curves of the underlying. As at June 30, 2025, the changes in counterparty credit risk had no material effect on the hedge effectiveness assessment for derivatives designated in hedge relationships and other financial instruments recognized at fair value. |
| Investment in non-convertible debentures, government securities, commercial papers and bonds | Fair value of these instruments is derived based on the indicative quotes of price and yields prevailing in the market as at reporting date. |
| Investment in fixed maturity plan mutual funds | Fair value of these instruments is derived based on the indicative quotes of price prevailing in the market as at reporting date. |

---

The following methods and assumptions were used to estimate the fair value of the level 3 financial instruments included in the above table.

---

| | |
|:---|:---|
| **Financial instrument** | **Method and assumptions** |
| Investment in equity instruments | Fair value of these instruments is determined using market approach primarily based on market multiples method. |
| Contingent consideration and liability on written put options to non-controlling interests | Fair value of these instruments is determined using valuation techniques which includes inputs relating to risk-adjusted revenue and operating profit forecast. |

---

**The following table presents changes in Level 3 assets and liabilities for the year ended March 31, 2025 and three months ended June 30, 2025:** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
| **Investment in equity instruments** | **March 31, 2025** | **March 31, 2025** | **June 30, 2025** | **June 30, 2025** |
|  **Balance at the beginning of the period** | ₹ | 20126 | ₹ | 17391 |
|  Additions |  | 1925 |  | 345 |
|  Disposals <sup>(1)</sup> |  | (1828) |  | (25) |
|  Gain/(loss) recognized in consolidated statement of income |  | 321 |  | 353 |
|  Gain/(loss) recognized in other comprehensive income |  | (3609) |  | ^ |
|  Translation adjustment |  | 456 |  | 61 |
|  **Balance at the end of the period** | ₹ | **17391** | ₹ | **18125** |

---

^ Value is less than 0.5

<sup>(1)</sup> During the year ended March 31, 2025, as a result of an acquisition by another investors, the Company sold its shares of equity instruments in six companies at a fair value of ₹ 1,281 and recognized a cumulative loss of ₹ 175 in other comprehensive income and cumulative gain of ₹ 152 in consolidated statement of income. 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
| **Contingent consideration** | **March 31, 2025** | **March 31, 2025** | **June 30, 2025** | **June 30, 2025** |
|  **Balance at the beginning of the period** | ₹ | (429) | ₹ | (1864) |
|  (Addition)/Reversals <sup>(1)</sup> |  | 169 |  | (48) |
|  Addition through Business combination |  | (1537) |  |  |
|  Payouts |  |  |  | 313 |
|  Finance expense recognized in consolidated statement of income |  | (47) |  | (47) |
|  Translation adjustment |  | (20) |  | (6) |
|  **Balance at the end of the period** | ₹ | **(1864)** | ₹ | **(1652)** |

---

<sup>(1)</sup> Towards change in fair value of earn-out liability as a result of changes in estimates of revenue and earnings over the earn-out period.

------

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
| **Liability on written put options to non-controlling interests** | **March 31, 2025** | **March 31, 2025** | **June 30, 2025** | **June 30, 2025** |
|  **Balance at the beginning of the period** | ₹ | (4303) | ₹ | (4945) |
|  Finance expense recognized in consolidated statement of income |  | (530) |  | (136) |
|  Translation adjustment |  | (112) |  | (18) |
|  **Balance at the end of the period** | ₹ | **(4945)** | ₹ | **(5099)** |

---

**Derivative assets and liabilities** 

The Company is exposed to currency fluctuations on foreign currency assets / liabilities, forecasted cash flows denominated in foreign currency and net investment in foreign operations. The Company is also exposed to interest rate fluctuations on investments in floating rate financial assets and floating rate borrowings. The Company follows established risk management policies, including the use of derivatives to hedge foreign currency assets / liabilities, interest rates, foreign currency forecasted cash flows and net investment in foreign operations. The counter parties in these derivative instruments are primarily banks and the Company considers the risks of non-performance by the counterparty as immaterial.

The Company determines the existence of an economic relationship between the hedging instrument and the hedged item based on the currency, amount and timing of its forecasted cash flows. Hedge effectiveness is determined at the inception of the hedge relationship, and through periodic prospective effectiveness assessments to ensure that an economic relationship exists between the hedged item and hedging instrument, including whether the hedging instrument is expected to offset changes in cash flows of hedged items.

If the hedge ratio for risk management purposes is no longer optimal but the risk management objective remains unchanged and the hedge continues to qualify for hedge accounting, the hedge relationship will be rebalanced by adjusting either the volume of the hedging instrument or the volume of the hedged item so that the hedge ratio aligns with the ratio used for risk management purposes. Any hedge ineffectiveness is calculated and accounted for in consolidated statement of income at the time of the hedge relationship rebalancing.

The following table summarizes activity in the cash flow hedging reserve within equity related to all derivative instruments classified as cash flow hedges:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** |
|  | **2024** | **2024** | **2025** | **2025** |
|  **Balance as at the beginning of the period** | ₹ | **773** | ₹ | **(275)** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Changes in fair value of effective portion of derivatives |  | 628 |  | (660) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred cancellation gain/(loss), net |  |  |  | 5 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net (gain)/loss reclassified to consolidated statement of income on occurrence of hedged transactions <sup>(1)</sup> |  | (243) |  | 515 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net (gain)/loss on ineffective portion of derivative instruments classified to consolidated statement of income |  | 44 |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Translation gain |  |  |  | 6 |
|  **Gain/(loss) on cash flow hedging derivatives, net** | ₹ | **429** | ₹ | **(134)** |
|  **Balance as at the end of the period** | ₹ | **1202** | ₹ | **(409)** |
|  Deferred tax asset/(liability) thereon |  | (317) |  | 99 |
|  **Balance as at the end of the period, net of deferred taxes** | ₹ | **885** | ₹ | **(310)** |

---

<sup>(1)</sup> Includes net (gain)/loss reclassified to revenue of ₹ (256) and ₹ 640 for the three months ended June 30, 2024, and 2025, respectively; net (gain)/loss reclassified to cost of revenues of ₹ 24 and ₹ (74) for the three months ended June 30, 2024, and 2025, respectively; net (gain)/loss reclassified to finance expenses of ₹ (47) and ₹ (51) for the three months ended June 30, 2024, and 2025, respectively and net (gain)/loss reclassified to finance and other income of ₹ 36 and ₹ Nil for the three months ended June 30, 2024, and 2025, respectively. 

The related hedge transactions for balance in cash flow hedging reserves as at June 30, 2025 are expected to occur and be reclassified to the statement of income over a period of 14 months.

As at June 30, 2024 and 2025, there were no material gains or losses on derivative transactions or portions thereof that have become ineffective as hedges or associated with an underlying exposure that did not occur.

**18. Foreign currency translation reserve and Other reserves** 

The movement in foreign currency translation reserve attributable to equity holders of the Company is summarized below:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** |
|  | **2024** | **2024** | **2025** | **2025** |
|  **Balance at the beginning of the period** | ₹ | 47261 | ₹ | 54500 |
|  Translation difference related to foreign operations, net |  | (1398) |  | 6575 |
|  Reclassification of foreign currency translation differences on liquidation of subsidiaries to statement of income |  | ^ |  |  |
|  Others |  |  |  | (5) |
|  **Balance at the end of the period** | ₹ | **45863** | ₹ | **61070** |

---

^ Value is less than 0.5

------

The movement in other reserves is summarized below:

---

| | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Other Reserves** | **Other Reserves** | **Other Reserves** | **Other Reserves** | **Other Reserves** | **Other Reserves** | **Other Reserves** | **Other Reserves** | **Other Reserves** | **Other Reserves** |
| **Particulars** | **Remeasurements<br>of the defined<br>benefit plans** | **Remeasurements<br>of the defined<br>benefit plans** | **Investment in debt<br>instruments<br>measured at fair<br>value through<br>OCI** | **Investment in debt<br>instruments<br>measured at fair<br>value through<br>OCI** | **Investment in<br>equity instruments<br>measured at fair<br>value through OCI** | **Investment in<br>equity instruments<br>measured at fair<br>value through OCI** | **Capital<br>Redemption<br>Reserve** | **Capital<br>Redemption<br>Reserve** | **Gross obligation to<br>non-controlling<br>interests under<br>put options** | **Gross obligation to<br>non-controlling<br>interests under<br>put options** |
|  **As at April 1, 2024** | ₹ | **(286)** | ₹ | **1397** | ₹ | **10320** | ₹ | **1661** | ₹ | **(4238)** |
|  Other comprehensive income |  | 59 |  | 184 |  | (319) |  |  |  |  |
|  **As at June 30, 2024** | ₹ | **(227)** | ₹ | **1581** | ₹ | **10001** | ₹ | **1661** | ₹ | **(4238)** |
|  **As at April 1, 2025** | ₹ | **(135)** | ₹ | **2360** | ₹ | **1220** | ₹ | **—** | ₹ | **(4238)** |
|  Other comprehensive income |  | (224) |  | 588 |  | (1) |  |  |  |  |
|  **As at June 30, 2025** | ₹ | **(359)** | ₹ | **2948** | ₹ | **1219** | ₹ | **—** | ₹ | **(4238)** |

---

**19. Income taxes** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** |
|  | **2024** | **2024** | **2025** | **2025** |
|  Income tax expense as per the consolidated statement of income | ₹ | 9850 | ₹ | 9218 |
|  Income tax included in other comprehensive income on: |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gains/(losses) on investment securities |  | 37 |  | 112 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gains/(losses) on cash flow hedging derivatives |  | 122 |  | (35) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Remeasurements of the defined benefit plans |  | 62 |  | (88) |
|  | ₹ | **10071** | ₹ | **9207** |

---

Income tax expense consists of the following:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** |
|  | **2024** | **2024** | **2025** | **2025** |
|  Current tax expense | ₹ | 10368 | ₹ | 10051 |
|  Deferred tax expense/(reversal) |  | (518) |  | (833) |
|  | ₹ | **9850** | ₹ | **9218** |

---

Income tax expenses are net of provision recorded/(reversal) of taxes pertaining to earlier periods, amounting to ₹ (194) and ₹ (2,711) for the three months ended June 30, 2024 and 2025, respectively.

The Pillar Two legislations are neither enacted nor substantively enacted by Government of India, where the Parent company is incorporated. Pillar Two legislation has been enacted, or substantively enacted, in certain other jurisdictions where the Company operates. However, the Company does not expect any material financial impact for the three months ended June 30, 2025. The Company is continuing to assess the impact, if any, of Pillar Two income taxes legislation on future financial performance.

**20. Revenues** 

The tables below present disaggregated revenue from contracts with customers by business segment (Refer to Note 27 "Segment Information"), sector and nature of contract. The Company believes that the below disaggregation best depicts the nature, amount, timing and uncertainty of revenue and cash flows from economic factors.

------

Information on disaggregation of revenues for the three months ended June 30, 2024 is as follows:

---

| | | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Products** | **IT Products** | **Total** | **Total** |
| | **Americas 1** | **Americas 1** | **Americas 2** | **Americas 2** | **Europe** | **Europe** | **APMEA** | **APMEA** | **Total** | **Total** | **IT Products** | **IT Products** | **Total** | **Total** |
| A. Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rendering of services | ₹ | 67762 | ₹ | 67402 | ₹ | 60478 | ₹ | 23527 | ₹ | 219169 | ₹ |  | ₹ | **219169** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sale of products |  |  |  |  |  |  |  |  |  |  |  | 469 |  | **469** |
|  | ₹ | **67762** | ₹ | **67402** | ₹ | **60478** | ₹ | **23527** | ₹ | **219169** | ₹ | **469** | ₹ | **219638** |
| B. Revenue by sector |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Banking, Financial Services and Insurance | ₹ | 433 | ₹ | 41886 | ₹ | 23048 | ₹ | 8979 | ₹ | 74346 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Health |  | 25565 |  | 22 |  | 3841 |  | 993 |  | 30421 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumer |  | 25621 |  | 1862 |  | 10709 |  | 3948 |  | 42140 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology and Communications <sup>(1)</sup> |  | 15462 |  | 6281 |  | 7533 |  | 4211 |  | 33487 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy, Manufacturing and Resources <sup>(1)</sup> |  | 681 |  | 17351 |  | 15347 |  | 5396 |  | 38775 |  |  |  |  |
|  | ₹ | **67762** | ₹ | **67402** | ₹ | **60478** | ₹ | **23527** | ₹ | **219169** | ₹ | **469** | ₹ | **219638** |
| C. Revenue by nature of contract |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fixed price and volume based | ₹ | 35970 | ₹ | 34578 | ₹ | 35976 | ₹ | 13674 | ₹ | 120198 | ₹ |  | ₹ | **120198** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Time and materials |  | 31792 |  | 32824 |  | 24502 |  | 9853 |  | 98971 |  |  |  | **98971** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Products |  |  |  |  |  |  |  |  |  |  |  | 469 |  | **469** |
|  | ₹ | **67762** | ₹ | **67402** | ₹ | **60478** | ₹ | **23527** | ₹ | **219169** | ₹ | **469** | ₹ | **219638** |

---

Information on disaggregation of revenues for the three months ended June 30, 2025 is as follows:

---

| | | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Products** | **IT Products** | **Total** | **Total** |
| | **Americas 1** | **Americas 1** | **Americas 2** | **Americas 2** | **Europe** | **Europe** | **APMEA** | **APMEA** | **Total** | **Total** | **IT Products** | **IT Products** | **Total** | **Total** |
| A. Revenue |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rendering of services | ₹ | 73042 | ₹ | 67017 | ₹ | 56766 | ₹ | 23793 | ₹ | 220618 | ₹ |  | ₹ | **220618** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sale of products |  |  |  |  |  |  |  |  |  |  |  | 728 |  | **728** |
|  | ₹ | **73042** | ₹ | **67017** | ₹ | **56766** | ₹ | **23793** | ₹ | **220618** | ₹ | **728** | ₹ | **221346** |
| B. Revenue by sector |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Banking, Financial Services and Insurance | ₹ | 233 | ₹ | 42694 | ₹ | 20923 | ₹ | 10286 | ₹ | 74136 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Health |  | 28034 |  | 207 |  | 3124 |  | 869 |  | 32234 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumer |  | 26059 |  | 1096 |  | 10657 |  | 3237 |  | 41049 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology and Communications |  | 17356 |  | 5436 |  | 8150 |  | 3255 |  | 34197 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy, Manufacturing and Resources |  | 1360 |  | 17584 |  | 13912 |  | 6146 |  | 39002 |  |  |  |  |
|  | ₹ | **73042** | ₹ | **67017** | ₹ | **56766** | ₹ | **23793** | ₹ | **220618** | ₹ | **728** | ₹ | **221346** |
| C. Revenue by nature of contract |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fixed price and volume based | ₹ | 36271 | ₹ | 31930 | ₹ | 32224 | ₹ | 14601 | ₹ | 115026 | ₹ |  | ₹ | **115026** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Time and materials |  | 36771 |  | 35087 |  | 24542 |  | 9192 |  | 105592 |  |  |  | **105592** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Products |  |  |  |  |  |  |  |  |  |  |  | 728 |  | **728** |
|  | ₹ | **73042** | ₹ | **67017** | ₹ | **56766** | ₹ | **23793** | ₹ | **220618** | ₹ | **728** | ₹ | **221346** |

---

<sup>(1)</sup> Effective October 1, 2024, the Company has reorganized its sectors by merging "Technology" and "Communications" into "Technology and Communications" sector, and by merging "Energy, Natural Resources and Utilities" and "Manufacturing" into "Energy, Manufacturing and Resources" sector. Comparative period disaggregation of revenue has been restated to give effect to this change. 

------

**21. Expenses by nature** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** |
|  | **2024** | **2024** | **2025** | **2025** |
|  Employee compensation | ₹ | 132293 | ₹ | 134275 |
|  Sub-contracting and technical fees |  | 24767 |  | 25578 |
|  Cost of hardware and software |  | 658 |  | 668 |
|  Travel |  | 3937 |  | 3788 |
|  Facility expenses |  | 4133 |  | 4198 |
|  Software license expense for internal use |  | 4605 |  | 4961 |
|  Depreciation, amortization and impairment |  | 7289 |  | 6855 |
|  Communication |  | 993 |  | 797 |
|  Legal and professional fees |  | 2282 |  | 1889 |
|  Rates, taxes and insurance |  | 1216 |  | 1121 |
|  Marketing and brand building |  | 804 |  | 883 |
|  Lifetime expected credit loss/(write-back) |  | (26) |  | 502 |
|  (Gain)/loss on sale of property, plant and equipment, net |  | (23) |  | (66) |
|  Miscellaneous expenses |  | 435 |  | 355 |
|  **Total cost of revenues, selling and marketing expenses and general and administrative expenses** | ₹ | **183363** | ₹ | **185804** |

---

**22. Finance expenses** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** |
|  | **2024** | **2024** | **2025** | **2025** |
|  Interest on loans, borrowings and bank overdrafts | ₹ | 1597 | ₹ | 1684 |
|  Interest on lease liabilities |  | 363 |  | 443 |
|  Interest on liability on written put options to non-controlling interests |  | 63 |  | 136 |
|  Other finance expenses |  | 1265 |  | 1345 |
|  | ₹ | **3288** | ₹ | **3608** |

---

**23. Finance and other income and Foreign exchange gains/(losses), net** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Three months ended<br>June 30,** | **Three months ended<br>June 30,** | **Three months ended<br>June 30,** | **Three months ended<br>June 30,** |
|  | **2024** | **2024** | **2025** | **2025** |
|  Interest income | ₹ | 5627 | ₹ | 7327 |
|  Net gain from investments classified as FVTPL |  | 1853 |  | 2831 |
|  Net gain from investments classified as FVTOCI |  |  |  | 259 |
|  **Finance and other income** | ₹ | **7480** | ₹ | **10417** |
|  Foreign exchange gains/(losses), net, on financial instruments measured at FVTPL | ₹ | (185) | ₹ | 111 |
|  Other foreign exchange gains/(losses), net |  | (21) |  | 71 |
|  **Foreign exchange gains/(losses), net** |  | ₹ **(206)** | ₹ | **182** |

---

**24. Earnings per equity share** 

A reconciliation of profit for the period and equity shares used in the computation of basic and diluted earnings per equity share is set out below:

**Basic:** Basic earnings per equity share is calculated by dividing the profit attributable to equity shareholders of the Company by the weighted average number of equity shares outstanding during the period, excluding equity shares purchased by the Company and held as treasury shares.

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** |
|  | **2024** | **2024** | **2025** | **2025** |
|  Profit attributable to equity holders of the Company | ₹ | 30032 | ₹ | 33304 |
|  Weighted average number of equity shares outstanding |  | 10451552512 |  | 10472085808 |
|  **Basic earnings per equity share** | ₹ | **2.87** | ₹ | **3.18** |

---

**Diluted:** Diluted earnings per equity share is calculated by adjusting the weighted average number of equity shares outstanding during the period for assumed conversion of all dilutive potential equity shares. Employee share options are dilutive potential equity shares for the Company.

The calculation is performed in respect of share options to determine the number of equity shares that could have been acquired at fair value (determined as the average market price of the Company's equity shares during the period). The number of equity shares calculated as above is compared with the number of equity shares that would have been issued assuming the exercise of the share options.

------

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** |
|  | **2024** | **2024** | **2025** | **2025** |
|  Profit attributable to equity holders of the Company | ₹ | 30032 | ₹ | 33304 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Weighted average number of equity shares outstanding |  | 10451552512 |  | 10472085808 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Effect of dilutive equivalent share options |  | 21983714 |  | 20016207 |
|  Weighted average number of equity shares for diluted earnings per equity share |  | 10473536226 |  | 10492102015 |
|  **Diluted earnings per equity share** | ₹ | **2.87** | ₹ | **3.17** |

---

Earnings per share and number of shares outstanding for the three months ended June 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).

**25. Employee compensation** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** |
|  | **2024** | **2024** | **2025** | **2025** |
|  Salaries and bonus | ₹ | 126128 | ₹ | 128481 |
|  Employee benefits plans |  | 4836 |  | 5358 |
|  Share-based compensation <sup>(1)</sup>  |  | 1329 |  | 436 |
|  | ₹ | **132293** | ₹ | **134275** |

---

<sup>(1)</sup> Includes ₹ (6) and ₹ Nil for the three months ended June 30, 2024 and 2025, respectively, towards cash settled ADS RSUs.

The employee benefit cost is recognized in the following line items in the interim condensed consolidated statement of income:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** |
|  | **2024** | **2024** | **2025** | **2025** |
|  Cost of revenues | ₹ | 112171 | ₹ | 115633 |
|  Selling and marketing expenses |  | 11964 |  | 11640 |
|  General and administrative expenses |  | 8158 |  | 7002 |
|  | ₹ | **132293** | ₹ | **134275** |

---

The Company has granted below options under RSU and ADS option plan:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** |
|  | **2024** | **2024** | **2025** | **2025** |
|  Restricted Stock Units (RSU) |  | 3341675 |  | 6598279 |
|  ADS RSU |  | 8167087 |  | 12077322 |
|  Performance based stock options (RSUs) |  | 2014993 |  | 3874099 |
|  Performance based stock options (ADS) |  | 5297557 |  | 8424826 |

---

Numbers in above table for three months ended June 30, 2024 are not given effect of bonus shares issued during the year ended March 31, 2025.

During the three months ended June 30, 2025, RSU and ADS grants were issued under the Wipro Limited Employee Stock Options, Performance Stock Unit and/or Restricted Stock Unit Scheme 2024. Performance based stock options will vest based on the performance parameters of the Company.

**26. Commitments and contingencies** 

**Capital commitments:** As at March 31, 2025 and June 30, 2025 the Company had committed to spend approximately ₹ 8,719 and ₹ 6,959 respectively, under agreements to purchase/ construct property and equipment. These amounts are net of capital advances paid in respect of these purchases. Refer to Note 7 for uncalled capital commitments on investment in equity instruments.

**Guarantees:** As at March 31, 2025 and June 30, 2025, guarantees provided by banks on behalf of the Company to the Indian Government, customers and certain other agencies aggregate to ₹ 13,110 and ₹ 13,833 respectively, as part of the bank line of credit.

**Contingencies and lawsuits:** The Company is subject to legal proceedings and claims resulting from tax assessment orders/ penalty notices issued under the Income Tax Act, 1961, which have arisen in the ordinary course of its business. Some of the claims involve complex issues and it is not possible to make a reasonable estimate of the expected financial effect, if any, that will result from ultimate resolution of such proceedings. However, the resolution of these legal proceedings is not likely to have a material and adverse effect on the results of operations or the financial position of the Company.

The Company's assessments in India are completed for the years up to March 31, 2019 and for the year ended March 31, 2021. The Company has received demands on multiple tax issues. These claims are primarily arising out of denial of deduction under section 10A of the Income Tax Act, 1961 in respect of profit earned by the Company's undertaking in Software Technology Park at Bengaluru, the appeals filed against the said demand before the Appellate authorities have been allowed in favor of the Company by the second appellate authority for the years up to March 31, 2008 which either has been or may be contested by the Income tax authorities before the Hon'ble Supreme Court of India. Other claims relate to disallowance of tax benefits on profits earned from Software Technology Park and Special Economic Zone units, capitalization of research and development expenses, transfer pricing adjustments on intercompany / inter unit transactions and other issues.

------

Income tax claims against the Company amounting to ₹ 99,431 and ₹ 99,851 are not acknowledged as debt as at March 31, 2025 and June 30, 2025, respectively. These matters are pending before various Appellate Authorities and the management expects its position will likely be upheld on ultimate resolution and will not have a material adverse effect on the Company's financial position and results of operations.

The contingent liability in respect of disputed demands for excise duty, custom duty, sales tax and other matters amounting to ₹ 19,292 and ₹ 19,598 as of March 31, 2025, and June 30, 2025, respectively. However, the resolution of these disputed demands is not likely to have a material and adverse effect on the results of operations or the financial position of the Company.

**27. 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.

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 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 June 30, 2024, is as follows:

---

| | | | | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Products** | **IT Products** | **Reconciling<br>Items** | **Reconciling<br>Items** | **Total** | **Total** |
| | **Americas 1** | **Americas 1** | **Americas 2** | **Americas 2** | **Europe** | **Europe** | **APMEA** | **APMEA** | **Total** | **Total** | **IT Products** | **IT Products** | **Reconciling<br>Items** | **Reconciling<br>Items** | **Total** | **Total** |
|  Revenue | ₹ | 67700 | ₹ | 67338 | ₹ | 60422 | ₹ | 23503 | ₹ | **218963** | ₹ | 469 | ₹ |  | ₹ | 219432 |
|  Segment result |  | 13687 |  | 15533 |  | 5873 |  | 2441 |  | **37534** |  | (47) |  | 59 |  | 37546 |
|  Unallocated |  |  |  |  |  |  |  |  |  | **(1477)** |  |  |  |  |  | (1477) |
|  **Segment result total** |  |  |  |  |  |  |  |  | ₹ | **36057** | ₹ |  | ₹ | **59** | ₹ | **36069** |
|  Finance expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (3288) |
|  Finance and other income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 7480 |
|  Share of net profit/(loss) of associate and joint venture accounted for using the equity method |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (45) |
|  **Profit before tax** |  |  |  |  |  |  |  |  |  |  |  |  |  |  | ₹ | **40216** |
|  Income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (9850) |
|  **Profit for the period** |  |  |  |  |  |  |  |  |  |  |  |  |  |  | ₹ | **30366** |
|  Depreciation, amortization and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  | ₹ | 7289 |

---

Information on reportable segments for the three months ended June 30, 2025, is as follows:

---

| | | | | | | | | | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|:---|
| | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Services** | **IT Products** | **IT Products** | **Reconciling<br>Items** | **Reconciling<br>Items** | **Total** | **Total** |
| | **Americas 1** | **Americas 1** | **Americas 2** | **Americas 2** | **Europe** | **Europe** | **APMEA** | **APMEA** | **Total** | **Total** | **IT Products** | **IT Products** | **Reconciling<br>Items** | **Reconciling<br>Items** | **Total** | **Total** |
|  Revenue | ₹ | 73097 | ₹ | 67070 | ₹ | 56817 | ₹ | 23816 | ₹ | **220800** | ₹ | 728 | ₹ |  | ₹ | 221528 |
|  Segment result |  | 14994 |  | 13385 |  | 6026 |  | 2979 |  | **37384** |  | 20 |  | (2430) |  | 34974 |
|  Unallocated |  |  |  |  |  |  |  |  |  | **750** |  |  |  |  |  | 750 |
|  **Segment result total** |  |  |  |  |  |  |  |  | ₹ | **38134** | ₹ | **20** | ₹ | **(2430)** | ₹ | **35724** |
|  Finance expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (3608) |
|  Finance and other income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 10417 |
|  Share of net profit/(loss) of associate and joint venture accounted for using the equity method |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 50 |
|  **Profit before tax** |  |  |  |  |  |  |  |  |  |  |  |  |  |  | ₹ | **42583** |
|  Income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (9218) |
|  **Profit for the period** |  |  |  |  |  |  |  |  |  |  |  |  |  |  | ₹ | **33365** |
|  Depreciation, amortization and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  | ₹ | 6855 |

---

------

Revenues from India, being Company's country of domicile, is ₹ 4,923 and ₹ 4,926 for the three months ended June 30, 2024, and 2025, respectively.

Revenues from United States of America and United Kingdom contributed more than 10% of Company's total revenues as per table below:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** |
|  | **2024** | **2024** | **2025** | **2025** |
|  United States of America | ₹ | 129433 | ₹ | 133973 |
|  United Kingdom |  | 25106 |  | 21675 |
|  | ₹ | **154,539** | ₹ | **155,648** |

---

No customer individually accounted for more than 10% of the revenues during the three months and year ended June 30, 2024 and 2025.

Management believes that it is currently not practicable to provide disclosure of geographical location wise assets, since the meaningful segregation of the available information is onerous.

**Notes:** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) "Reconciling Items" includes elimination of inter-segment transactions and other corporate
activities.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Revenue from sale of Company owned intellectual properties is reported as part of IT Services revenues.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c) For the purpose of segment reporting, the Company has included the impact of "foreign exchange
gains/(losses), net" in revenues, which is reported as a part of operating profit in the interim condensed consolidated statement of income.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d) Restructuring cost of ₹ Nil and ₹ 2,469 for the three months ended June 30, 2024 and 2025,
respectively is included under Reconciling items.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e) "Unallocated" within IT Services segment includes:

---

| | | | | |
|:---|:---|:---|:---|:---|
| | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** | **Three months ended June 30,** |
| | **2024** | **2024** | **2025** | **2025** |
|  Amortization and impairment expenses on intangible assets (Refer to Note 6) | ₹ | 1782 | ₹ | 1625 |
|  Change in fair value of contingent consideration (Refer to Note 17) |  |  |  | 48 |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;f) Segment results of IT Services segment are after recognition of share-based compensation expense of ₹ 1,329 and ₹ 436 for the three months ended June 30, 2024 and 2025,
respectively.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;g) Segment results of IT Services segment are after recognition of (gain)/loss on sale of property, plant and
equipment of ₹ (23) and ₹ (66) for the three months ended June 30,
2024 and 2025, respectively.

**28. List of subsidiaries, associate and joint venture as at June 30, 2025 is provided below:** 

---

| | | | |
|:---|:---|:---|:---|
| **Subsidiaries** | **Subsidiaries** | **Subsidiaries** | **Country of<br>Incorporation** |
| Attune Consulting India Private Limited |  |  | India |
| Capco Technologies Private Limited |  |  | India |
| Wipro Chengdu Limited |  |  | China |
| Wipro Holdings (UK) Limited |  |  | U.K. |
| Wipro IT Services Bangladesh Limited |  |  | Bangladesh |
| Wipro IT Services UK Societas |  |  | U.K. |
|  | Designit A/S |  | Denmark |
|  |  | Designit Denmark A/S | Denmark |
|  |  | Designit Germany GmbH | Germany |
|  |  | Designit Oslo A/S | Norway |
|  |  | Designit Spain Digital, S.L.U | Spain |
|  |  | Designit T.L.V Ltd. | Israel |
|  | Wipro Bahrain Limited Co. W.L.L |  | Bahrain |
|  | Wipro Czech Republic IT Services s.r.o. |  | Czech Republic |
|  | Wipro CRM Services |  | Belgium |
|  |  | Wipro 4C Consulting France SAS | France |
|  |  | Wipro CRM Services B.V. | Netherlands |
|  |  | Wipro CRM Services ApS | Denmark |
|  |  | Wipro CRM Services UK Limited | U.K. |
|  | Grove Holdings 2 S.á.r.l |  | Luxembourg |
|  |  | Capco Solution Services GmbH | Germany |
|  |  | The Capital Markets Company Italy Srl | Italy |

---

------

---

| | | | |
|:---|:---|:---|:---|
|  |  | Capco Brasil Serviços E Consultoria Ltda | Brazil |
|  |  | The Capital Markets Company BV <sup>(1)</sup> | Belgium |
|  |  | Capco Consulting Middle East FZE | UAE |
|  | PT. WT Indonesia |  | Indonesia |
|  | Rainbow Software LLC |  | Iraq |
|  | Wipro Arabia Limited <sup>(2)</sup> |  | Saudi Arabia |
|  |  | Women's Business Park Technologies Limited <sup>(2)</sup> | Saudi Arabia |
|  | Wipro Doha LLC |  | Qatar |
|  | Wipro Financial Outsourcing Services Limited |  | U.K. |
|  |  | Wipro UK Limited | U.K. |
|  | Wipro Gulf LLC |  | Sultanate of Oman |
|  | Wipro Holdings Hungary Korlátolt Felelősségű Társaság |  | Hungary |
|  | Wipro Information Technology Netherlands BV. |  | Netherlands |
|  |  | Wipro do Brasil Technologia Ltda <sup>(1)</sup> | Brazil |
|  |  | Wipro Information Technology Kazakhstan LLP | Kazakhstan |
|  |  | Wipro Outsourcing Services (Ireland) Limited | Ireland |
|  |  | Wipro Portugal S.A. <sup>(1)</sup> | Portugal |
|  |  | Wipro Solutions Canada Limited | Canada |
|  |  | Wipro Technologies Limited | Russia |
|  |  | Wipro Technologies Peru SAC | Peru |
|  |  | Wipro Technologies W.T. Sociedad Anonima | Costa Rica |
|  |  | Wipro Technology Chile SPA | Chile |
|  |  | Applied Value Technologies B.V. | Netherlands |
|  | Wipro IT Service Ukraine, LLC |  | Ukraine |
|  | Wipro IT Services Poland SP Z.O.O |  | Poland |
|  | Wipro IT Services S.R.L. |  | Romania |
|  | Wipro Regional Headquarter |  | Saudi Arabia |
|  | Wipro Technologies Australia Pty Ltd |  | Australia |
|  |  | Wipro Ampion Holdings Pty Ltd <sup>(1)</sup> | Australia |
|  | Wipro Technologies SA |  | Argentina |
|  | Wipro Technologies SA DE CV |  | Mexico |
|  | Wipro Technologies South Africa (Proprietary) Limited |  | South Africa |
|  |  | Wipro Technologies Nigeria Limited | Nigeria |
|  | Wipro Technologies SRL |  | Romania |
|  | Wipro (Thailand) Co. Limited |  | Thailand |
| Wipro Japan KK |  |  | Japan |
| Wipro Networks Pte Limited |  |  | Singapore |
|  | Wipro (Dalian) Limited |  | China |
|  | Wipro Technologies SDN BHD |  | Malaysia |
|  | Applied Value Technologies Pte Limited |  | Singapore |
|  | Wipro (Tianjin) Limited <sup>(4)</sup> |  | China |
| Wipro Philippines, Inc. |  |  | Philippines |
| Wipro Shanghai Limited |  |  | China |
| Wipro Travel Services Limited |  |  | India |
| Wipro, LLC |  |  | USA |
|  | Wipro Gallagher Solutions, LLC |  | USA |
|  | Wipro Insurance Solutions, LLC |  | USA |
|  | Wipro IT Services, LLC |  | USA |
|  |  | Aggne Global Inc. <sup>(3)</sup> | USA |
|  |  | Cardinal US Holdings, Inc.<sup>(1)</sup> | USA |
|  |  | Edgile, LLC | USA |
|  |  | HealthPlan Services, Inc. <sup>(1)</sup> | USA |
|  |  | Infocrossing, LLC | USA |
|  |  | International TechneGroup Incorporated <sup>(1)</sup> | USA |
|  |  | Wipro NextGen Enterprise Inc. <sup>(1)</sup> | USA |
|  |  | Rizing Intermediate Holdings, Inc. <sup>(1)</sup> | USA |
|  |  | Wipro Appirio, Inc. <sup>(1)</sup> | USA |

---

------

---

| | | | |
|:---|:---|:---|:---|
|  |  | Wipro Designit Services, Inc. <sup>(1)</sup> | USA |
|  |  | Wipro Telecom Consulting LLC | USA |
|  |  | Wipro VLSI Design Services, LLC | USA |
|  |  | Applied Value Technologies, Inc. | USA |
| Aggne Global IT Services Private Limited <sup>(3)</sup> |  |  | India |
| Wipro, Inc. |  |  | USA |
|  | Wipro Life Science Solutions, LLC |  | USA |

---

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. All the above direct subsidiaries are 100% held by the Company except as mentioned in footnote (2) and (3) below.

<sup>(2)</sup> Wipro IT Services UK Societas holds 66.67% of the equity securities of Wipro Arabia Limited. Wipro Arabia Limited holds 100% of the equity securities of Women's Business Park Technologies Limited. 

<sup>(3)</sup> The Company holds 60% of the equity securities of Aggne Global IT Services Private Limited and Wipro IT Services, LLC holds 60% of the equity securities of Aggne Global Inc. 

<sup>(4)</sup> Wipro (Tianjin) Limited has been incorporated with effect from May 23, 2025, which is 100% held by Wipro Networks Pte Limited. 

<sup>(1)</sup> 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<br>Incorporation** |
| Cardinal US Holdings, Inc. |  |  | USA |
|  | Capco Consulting Services LLC |  | USA |
|  | Capco RISC Consulting LLC |  | USA |
|  | The Capital Markets Company LLC |  | USA |
| HealthPlan Services, Inc. |  |  | USA |
|  | HealthPlan Services Insurance Agency, LLC |  | USA |
| International TechneGroup Incorporated |  |  | USA |
|  | International TechneGroup Ltd. |  | U.K. |
|  | ITI Proficiency Ltd |  | Israel |
|  | MechWorks S.R.L. |  | Italy |
| Wipro NextGen Enterprise Inc. |  |  | USA |
|  | LeanSwift AB |  | Sweden |
| Rizing Intermediate Holdings, Inc. |  |  | USA |
|  | Rizing Lanka (Private) Ltd |  | Sri Lanka |
|  |  | Attune Netherlands B.V. <sup>(5)</sup> | Netherlands |
|  | Rizing Solutions Canada Inc. |  | Canada |
|  | Rizing LLC |  | USA |
|  |  | Aasonn Philippines Inc. | Philippines |
|  |  | Rizing B.V. | Netherlands |
|  |  | Rizing Consulting Ireland Limited | Ireland |
|  |  | Rizing Consulting Pty Ltd. | Australia |
|  |  | Rizing Geospatial LLC | USA |
|  |  | Rizing GmbH | Germany |
|  |  | Rizing Limited | U.K. |
|  |  | Rizing Consulting USA, LLC (formerly known as Rizing Consulting USA, Inc.) | USA |
|  |  | Rizing Pte Ltd. <sup>(5)</sup> | Singapore |
| The Capital Markets Company BV |  |  | Belgium |
|  | CapAfric Consulting (Pty) Ltd |  | South Africa |
|  | Capco Belgium BV |  | Belgium |
|  | Capco Consultancy (Malaysia) Sdn. Bhd |  | Malaysia |
|  | Capco Consultancy (Thailand) Ltd |  | Thailand |
|  | Capco Consulting Singapore Pte. Ltd |  | Singapore |
|  | Capco Greece Single Member P.C |  | Greece |
|  | Capco Poland sp. z.o.o |  | Poland |

---

------

---

| | | | |
|:---|:---|:---|:---|
|  | The Capital Markets Company (UK) Ltd |  | U.K. |
|  | The Capital Markets Company GmbH |  | Germany |
|  |  | Capco Austria GmbH | Austria |
|  | The Capital Markets Company Limited |  | Hong Kong |
|  | The Capital Markets Company Limited |  | Canada |
|  | The Capital Markets Company S.á.r.l |  | Switzerland |
|  |  | Andrion AG | Switzerland |
|  | The Capital Markets Company S.A.S |  | France |
|  | The Capital Markets Company s.r.o |  | Slovakia |
| Wipro Ampion Holdings Pty Ltd |  |  | Australia |
|  | Wipro Revolution IT Pty Ltd |  | Australia |
|  | Wipro Shelde Australia Pty Ltd |  | Australia |
| Wipro Appirio, Inc. |  |  | USA |
|  | Wipro Appirio (Ireland) Limited |  | Ireland |
|  |  | Wipro Appirio UK Limited | U.K. |
|  | Topcoder, LLC. |  | USA |
| Wipro Designit Services, Inc. |  |  | USA |
|  | Wipro Designit Services Limited |  | Ireland |
| Wipro do Brasil Technologia Ltda |  |  | Brazil |
|  | Wipro do Brasil Servicos Ltda |  | Brazil |
|  | Wipro Do Brasil Sistemas De Informatica Ltda |  | Brazil |
| Wipro Portugal S.A. |  |  | Portugal |
|  | Wipro Technologies GmbH |  | Germany |
|  |  | Wipro Business Solutions GmbH <sup>(5)</sup> | Germany |
|  |  | Wipro IT Services Austria GmbH | Austria |

---

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

---

| | | | |
|:---|:---|:---|:---|
| **Subsidiaries** | **Subsidiaries** | **Subsidiaries** | **Country of<br>Incorporation** |
| Attune Netherlands B.V. |  |  | Netherlands |
|  | Rizing Germany GmbH |  | Germany |
|  | Attune Italia S.R.L |  | Italy |
|  | Attune UK Ltd. |  | U.K. |
| Rizing Pte Ltd. |  |  | Singapore |
|  | Rizing New Zealand Ltd. |  | New Zealand |
|  | Rizing Philippines Inc. |  | Philippines |
|  | Rizing SDN BHD |  | Malaysia |
|  | Rizing Solutions Pty Ltd |  | Australia |
| Wipro Business Solutions GmbH |  |  | Germany |
|  | Wipro Technology Solutions S.R.L |  | Romania |

---

As at June 30, 2025, the Company held 43.7% interest in Drivestream Inc. and 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 |

---

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 1, 2025.

------

**29.** **Events after the reporting period** 

The Board of Directors in their meeting held on July 17, 2025, declared an interim dividend of ₹ 5 /- (U.S.$0.06) per equity share and ADR (250% on an equity share of par value of ₹ 2 /-).

---

| | | | |
|:---|:---|:---|:---|
| As per our report of even date attached | For and on behalf of the Board of Directors | For and on behalf of the Board of Directors | For and on behalf of the Board of Directors |
| **for Deloitte Haskins & Sells LLP** | **Rishad A. Premji** | **Deepak M. Satwalekar** | **Srinivas Pallia** |
| Chartered Accountants | Chairman | Director | Chief Executive Officer and |
| Firm Registration No: 117366W/W - 100018 | (DIN: 02983899) | (DIN:00009627) | Managing Director |
|  |  |  | (DIN: 10574442) |
| **Anand Subramanian** | **Aparna C. Iyer** |  | **M. Sanaulla Khan** |
| Partner | Chief Financial Officer |  | Company Secretary |
| Membership No. 110815 |  |  | Membership No.: F4129 |
| Bengaluru |  |  |  |
| July 17, 2025 |  |  |  |

---

## Exhibit 99.4

**Exhibit 99.4** 

**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** 

**STATUTORILY AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE THREE MONTHS ENDED JUNE 30, 2025** 

**UNDER IFRS (IASB)** 

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

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Particulars** | **Three months ended** | **Three months ended** | **Three months ended** | **Year ended** |
|  | **Particulars** | **June 30,<br>2025** | **March 31,<br>2025** | **June 30,<br>2024** | **March 31,<br>2025** |
|  | **Income** |  |  |  |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) Revenue from operations | 221346 | 225042 | 219638 | 890884 |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Foreign exchange gains/(losses), net | 182 | 224 | (206) | 32 |
|  I | **Total income** | **221528** | **225266** | **219432** | **890916** |
|  | **Expenses** |  |  |  |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) Purchases of stock-in-trade | 545 | 810 | 664 | 2967 |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Changes in inventories of stock-in-trade | 121 | 31 | (2) | 195 |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c) Employee benefits expense | 134275 | 133454 | 132293 | 533477 |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d) Depreciation, amortization and impairment expense | 6855 | 7217 | 7289 | 29579 |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e) Sub-contracting and technical fees | 25578 | 24896 | 24767 | 100148 |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;f) Facility expenses | 4198 | 4113 | 4133 | 16067 |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;g) Travel | 3788 | 3158 | 3937 | 14095 |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;h) Communication | 797 | 899 | 993 | 3842 |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i) Legal and professional fees | 1889 | 3133 | 2282 | 11270 |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;j) Software license expense for internal use | 4961 | 4951 | 4605 | 19338 |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;k) Marketing and brand building | 883 | 917 | 804 | 3591 |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;l) Lifetime expected credit loss/ (write-back) | 502 | 365 | (26) | 324 |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;m) (Gain)/loss on sale of property, plant and equipment, net | (66) | 160 | (23) | (606) |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;n) Other expenses | 1478 | 2075 | 1647 | 5358 |
|  II | **Total expenses** | **185804** | **186179** | **183363** | **739645** |
|  III | Finance expenses | 3608 | 3767 | 3288 | 14770 |
|  IV | Finance and other income | 10417 | 11819 | 7480 | 38202 |
|  V | Share of net profit/ (loss) of associate and joint venture accounted for using the equity method | 50 | 291 | (45) | 254 |
|  **VI** | **Profit before tax [I-II-III+IV+V]** | **42583** | **47430** | **40216** | **174957** |
|  VII | Tax expense | 9218 | 11549 | 9850 | 42777 |
|  **VIII** | **Profit for the period [VI-VII]** | **33365** | **35881** | **30366** | **132180** |
|  | **Other comprehensive income (OCI)** |  |  |  |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Items that will not be reclassified to profit or loss in subsequent periods** |  |  |  |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Remeasurements of the defined benefit plans, net | (229) | 124 | 58 | 274 |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net change in fair value of investment in equity instruments measured at fair value through OCI | (1) | (2943) | (319) | (3476) |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Items that will be reclassified to profit or loss in subsequent periods** |  |  |  |  |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Foreign currency translation differences | 6583 | 1762 | (1399) | 7331 |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Reclassification of foreign currency translation differences on liquidation of subsidiaries to statement of income |  | (55) | ^ | (41) |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net change in time value of option contracts designated as cash flow hedges, net of taxes | (274) | (94) | 4 | (189) |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net change in intrinsic value of option contracts designated as cash flow hedges, net of taxes | 170 | 335 | 85 | 146 |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net change in fair value of forward contracts designated as cash flow hedges, net of taxes | (1) | 810 | 218 | (745) |
|  | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net change in fair value of investment in debt instruments measured at fair value through OCI, net of taxes | 588 | 352 | 184 | 963 |
|  IX | Total other comprehensive income for the period, net of taxes | 6836 | 291 | (1169) | 4263 |
|  | **Total comprehensive income for the period [VIII+IX]** | **40201** | **36172** | **29197** | **136443** |

---

------

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  X | **Profit for the period attributable to:** |  |  |  |  |
|  | Equity holders of the Company | 33304 | 35696 | 30032 | 131354 |
|  | Non-controlling interests | 61 | 185 | 334 | 826 |
|  |  | **33365** | **35881** | **30366** | **132180** |
|  | **Total comprehensive income for the period attributable to:** |  |  |  |  |
|  | Equity holders of the Company | 40137 | 36005 | 28865 | 135595 |
|  | Non-controlling interests | 64 | 167 | 332 | 848 |
|  |  | **40201** | **36172** | **29197** | **136443** |
|  XI | Paid up equity share capital (Par value ₹ 2 per share) | 20965 | 20944 | 10460 | 20944 |
|  XII | Reserves excluding revaluation reserves and Non-controlling interests as per balance sheet |  |  |  | 807365 |
|  XIII | **<u>Earnings per share (EPS)</u>** |  |  |  |  |
|  | (Equity shares of par value of ₹ 2/- each) |  |  |  |  |
|  | (EPS for the three months ended periods are not annualized) |  |  |  |  |
|  | Basic (in ₹) | 3.18 | 3.41 | 2.87 | 12.56 |
|  | Diluted (in ₹) | 3.17 | 3.39 | 2.87 | 12.52 |

---

^ Value is less than 0.5

**1.** The audited consolidated financial results of the Company for the three months ended June 30, 2025,
have been approved by the Board of Directors of the Company at its meeting held on July 17, 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 months ended June 30, 2025.

**2.** The above consolidated financial results have been prepared on the basis of the audited interim
condensed consolidated financial statements for the three months ended June 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.

**3.** (Gain)/loss on sale of property, plant and equipment for the 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 of ₹ 1,805 for the year ended March 31, 2025.

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

---

| | | | |
|:---|:---|:---|:---|
| **Subsidiaries** | **Subsidiaries** | **Subsidiaries** | **Country of<br>Incorporation** |
| Attune Consulting India Private Limited |  |  | India |
| Capco Technologies Private Limited |  |  | India |
| Wipro Chengdu Limited |  |  | China |
| Wipro Holdings (UK) Limited |  |  | U.K. |
| Wipro IT Services Bangladesh Limited |  |  | Bangladesh |
| Wipro IT Services UK Societas |  |  | U.K. |
|  | Designit A/S |  | Denmark |
|  |  | Designit Denmark A/S | Denmark |
|  |  | Designit Germany GmbH | Germany |
|  |  | Designit Oslo A/S | Norway |
|  |  | Designit Spain Digital, S.L.U | Spain |
|  |  | Designit T.L.V Ltd. | Israel |
|  | Wipro Bahrain Limited Co. W.L.L |  | Bahrain |
|  | Wipro Czech Republic IT Services s.r.o. |  | Czech Republic |
|  | Wipro CRM Services |  | Belgium |
|  |  | Wipro 4C Consulting France SAS | France |
|  |  | Wipro CRM Services B.V. | Netherlands |
|  |  | Wipro CRM Services ApS | Denmark |
|  |  | Wipro CRM Services UK Limited | U.K. |
|  | Grove Holdings 2 S.á.r.l |  | Luxembourg |
|  |  | Capco Solution Services GmbH | Germany |
|  |  | The Capital Markets Company Italy Srl | Italy |
|  |  | Capco Brasil Serviços E Consultoria Ltda | Brazil |

---

------

---

| | | | |
|:---|:---|:---|:---|
|  |  | The Capital Markets Company BV <sup>(1)</sup> | Belgium |
|  |  | Capco Consulting Middle East FZE | UAE |
|  | PT. WT Indonesia |  | Indonesia |
|  | Rainbow Software LLC |  | Iraq |
|  | Wipro Arabia Limited <sup>(2)</sup> |  | Saudi Arabia |
|  |  | Women's Business Park Technologies Limited <sup>(2)</sup> | Saudi Arabia |
|  | Wipro Doha LLC |  | Qatar |
|  | Wipro Financial Outsourcing Services Limited |  | U.K. |
|  |  | Wipro UK Limited | U.K. |
|  | Wipro Gulf LLC |  | Sultanate of Oman |
|  | Wipro Holdings Hungary Korlátolt Felelősségű Társaság |  | Hungary |
|  | Wipro Information Technology Netherlands BV. |  | Netherlands |
|  |  | Wipro do Brasil Technologia Ltda <sup>(1)</sup> | Brazil |
|  |  | Wipro Information Technology Kazakhstan LLP | Kazakhstan |
|  |  | Wipro Outsourcing Services (Ireland) Limited | Ireland |
|  |  | Wipro Portugal S.A. <sup>(1)</sup> | Portugal |
|  |  | Wipro Solutions Canada Limited | Canada |
|  |  | Wipro Technologies Limited | Russia |
|  |  | Wipro Technologies Peru SAC | Peru |
|  |  | Wipro Technologies W.T. Sociedad Anonima | Costa Rica |
|  |  | Wipro Technology Chile SPA | Chile |
|  |  | Applied Value Technologies B.V. | Netherlands |
|  | Wipro IT Service Ukraine, LLC |  | Ukraine |
|  | Wipro IT Services Poland SP Z.O.O |  | Poland |
|  | Wipro IT Services S.R.L. |  | Romania |
|  | Wipro Regional Headquarter |  | Saudi Arabia |
|  | Wipro Technologies Australia Pty Ltd |  | Australia |
|  |  | Wipro Ampion Holdings Pty Ltd <sup>(1)</sup> | Australia |
|  | Wipro Technologies SA |  | Argentina |
|  | Wipro Technologies SA DE CV |  | Mexico |
|  | Wipro Technologies South Africa (Proprietary) Limited |  | South Africa |
|  |  | Wipro Technologies Nigeria Limited | Nigeria |
|  | Wipro Technologies SRL |  | Romania |
|  | Wipro (Thailand) Co. Limited |  | Thailand |
| Wipro Japan KK |  |  | Japan |
| Wipro Networks Pte Limited |  |  | Singapore |
|  | Wipro (Dalian) Limited |  | China |
|  | Wipro Technologies SDN BHD |  | Malaysia |
|  | Applied Value Technologies Pte Limited |  | Singapore |
|  | Wipro (Tianjin) Limited <sup>(4)</sup> |  | China |
| Wipro Philippines, Inc. |  |  | Philippines |
| Wipro Shanghai Limited |  |  | China |
| Wipro Travel Services Limited |  |  | India |
| Wipro, LLC |  |  | USA |
|  | Wipro Gallagher Solutions, LLC |  | USA |
|  | Wipro Insurance Solutions, LLC |  | USA |
|  | Wipro IT Services, LLC |  | USA |
|  |  | Aggne Global Inc. <sup>(3)</sup> | USA |
|  |  | Cardinal US Holdings, Inc.<sup>(1)</sup> | USA |
|  |  | Edgile, LLC | USA |
|  |  | HealthPlan Services, Inc. <sup>(1)</sup> | USA |
|  |  | Infocrossing, LLC | USA |
|  |  | International TechneGroup Incorporated <sup>(1)</sup> | USA |
|  |  | Wipro NextGen Enterprise Inc. <sup>(1)</sup> | USA |
|  |  | Rizing Intermediate Holdings, Inc. <sup>(1)</sup> | USA |
|  |  | Wipro Appirio, Inc. <sup>(1)</sup> | USA |

---

------

---

| | | | |
|:---|:---|:---|:---|
|  |  | Wipro Designit Services, Inc. <sup>(1)</sup> | USA |
|  |  | Wipro Telecom Consulting LLC | USA |
|  |  | Wipro VLSI Design Services, LLC | USA |
|  |  | Applied Value Technologies, Inc. | USA |
| Aggne Global IT Services Private Limited <sup>(3)</sup> |  |  | India |
| Wipro, Inc. |  |  | USA |
|  | Wipro Life Science Solutions, LLC |  | USA |

---

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. All the above direct subsidiaries are 100% held by the Company except as mentioned in footnote (2) and (3) below.

<sup>(2)</sup> Wipro IT Services UK Societas holds 66.67% of the equity securities of Wipro Arabia Limited. Wipro Arabia Limited holds 100% of the equity securities of Women's Business Park Technologies Limited. 

<sup>(3)</sup> The Company holds 60% of the equity securities of Aggne Global IT Services Private Limited and Wipro IT Services, LLC holds 60% of the equity securities of Aggne Global Inc. 

<sup>(4)</sup> Wipro (Tianjin) Limited has been incorporated with effect from May 23, 2025, which is 100% held by Wipro Networks Pte Limited. 

<sup>(1)</sup> 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<br>Incorporation** |
| Cardinal US Holdings, Inc. |  |  | USA |
|  | Capco Consulting Services LLC |  | USA |
|  | Capco RISC Consulting LLC |  | USA |
|  | The Capital Markets Company LLC |  | USA |
| HealthPlan Services, Inc. |  |  | USA |
|  | HealthPlan Services Insurance Agency, LLC |  | USA |
| International TechneGroup Incorporated |  |  | USA |
|  | International TechneGroup Ltd. |  | U.K. |
|  | ITI Proficiency Ltd |  | Israel |
|  | MechWorks S.R.L. |  | Italy |
| Wipro NextGen Enterprise Inc. |  |  | USA |
|  | LeanSwift AB |  | Sweden |
| Rizing Intermediate Holdings, Inc. |  |  | USA |
|  | Rizing Lanka (Private) Ltd |  | Sri Lanka |
|  |  | Attune Netherlands B.V. <sup>(5)</sup> | Netherlands |
|  | Rizing Solutions Canada Inc. |  | Canada |
|  | Rizing LLC |  | USA |
|  |  | Aasonn Philippines Inc. | Philippines |
|  |  | Rizing B.V. | Netherlands |
|  |  | Rizing Consulting Ireland Limited | Ireland |
|  |  | Rizing Consulting Pty Ltd. | Australia |
|  |  | Rizing Geospatial LLC | USA |
|  |  | Rizing GmbH | Germany |
|  |  | Rizing Limited | U.K. |
|  |  | Rizing Consulting USA, LLC (formerly known as Rizing Consulting USA, Inc.) | USA |
|  |  | Rizing Pte Ltd. <sup>(5)</sup> | Singapore |
| The Capital Markets Company BV |  |  | Belgium |
|  | CapAfric Consulting (Pty) Ltd |  | South Africa |
|  | Capco Belgium BV |  | Belgium |
|  | Capco Consultancy (Malaysia) Sdn. Bhd |  | Malaysia |
|  | Capco Consultancy (Thailand) Ltd |  | Thailand |
|  | Capco Consulting Singapore Pte. Ltd |  | Singapore |
|  | Capco Greece Single Member P.C |  | Greece |
|  | Capco Poland sp. z.o.o |  | Poland |

---

------

---

| | | | |
|:---|:---|:---|:---|
|  | The Capital Markets Company (UK) Ltd |  | U.K. |
|  | The Capital Markets Company GmbH |  | Germany |
|  |  | Capco Austria GmbH | Austria |
|  | The Capital Markets Company Limited |  | Hong Kong |
|  | The Capital Markets Company Limited |  | Canada |
|  | The Capital Markets Company S.á.r.l |  | Switzerland |
|  |  | Andrion AG | Switzerland |
|  | The Capital Markets Company S.A.S |  | France |
|  | The Capital Markets Company s.r.o |  | Slovakia |
| Wipro Ampion Holdings Pty Ltd |  |  | Australia |
|  | Wipro Revolution IT Pty Ltd |  | Australia |
|  | Wipro Shelde Australia Pty Ltd |  | Australia |
| Wipro Appirio, Inc. |  |  | USA |
|  | Wipro Appirio (Ireland) Limited |  | Ireland |
|  |  | Wipro Appirio UK Limited | U.K. |
|  | Topcoder, LLC. |  | USA |
| Wipro Designit Services, Inc. |  |  | USA |
|  | Wipro Designit Services Limited |  | Ireland |
| Wipro do Brasil Technologia Ltda |  |  | Brazil |
|  | Wipro do Brasil Servicos Ltda |  | Brazil |
|  | Wipro Do Brasil Sistemas De Informatica Ltda |  | Brazil |
| Wipro Portugal S.A. |  |  | Portugal |
|  | Wipro Technologies GmbH |  | Germany |
|  |  | Wipro Business Solutions GmbH <sup>(5)</sup> | Germany |
|  |  | Wipro IT Services Austria GmbH | Austria |

---

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

---

| | | | |
|:---|:---|:---|:---|
| **Subsidiaries** | **Subsidiaries** | **Subsidiaries** | **Country of<br>Incorporation** |
| Attune Netherlands B.V. |  |  | Netherlands |
|  | Rizing Germany GmbH |  | Germany |
|  | Attune Italia S.R.L |  | Italy |
|  | Attune UK Ltd. |  | U.K. |
| Rizing Pte Ltd. |  |  | Singapore |
|  | Rizing New Zealand Ltd. |  | New Zealand |
|  | Rizing Philippines Inc. |  | Philippines |
|  | Rizing SDN BHD |  | Malaysia |
|  | Rizing Solutions Pty Ltd |  | Australia |
| Wipro Business Solutions GmbH |  |  | Germany |
|  | Wipro Technology Solutions S.R.L |  | Romania |

---

As at June 30, 2025, the Company held 43.7% interest in Drivestream Inc. and 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 |

---

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 1, 2025.

**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.

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 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 June 30, 2025, March 31, 2025, June 30, 2024, and year ended March 31, 2025 are as follows:

---

| | | | | |
|:---|:---|:---|:---|:---|
| | **Three months ended** | **Three months ended** | **Three months ended** | **Year ended** |
| | **June 30,<br>2025** | **March 31,<br>2025** | **June 30,<br>2024** | **March 31,<br>2025** |
| **Particulars** | **Audited** | **Audited** | **Audited** | **Audited** |
| **Segment revenue** |  |  |  |  |
| **IT Services** |  |  |  |  |
| Americas 1 | 73097 | 73721 | 67700 | 281824 |
| Americas 2 | 67070 | 68582 | 67338 | 271972 |
| Europe | 56817 | 58552 | 60422 | 240077 |
| APMEA | 23816 | 23598 | 23503 | 94351 |
| **Total of IT Services** | **220800** | **224453** | **218963** | **888224** |
| IT Products | 728 | 813 | 469 | 2692 |
| **Total segment revenue** | **221528** | **225266** | **219432** | **890916** |
| **Segment result** |  |  |  |  |
| **IT Services** |  |  |  |  |
| Americas 1 | 14994 | 16195 | 13687 | 58186 |
| Americas 2 | 13385 | 15513 | 15533 | 61326 |
| Europe | 6026 | 8140 | 5873 | 29434 |
| APMEA | 2979 | 3672 | 2441 | 12850 |
| Unallocated | 750 | (4250) | (1477) | (10157) |
| **Total of IT Services** | **38134** | **39270** | **36057** | **151639** |
| IT Products | 20 | 28 | (47) | (173) |
| Reconciling Items | (2430) | (211) | 59 | (195) |
| **Total segment result** | **35724** | **39087** | **36069** | **151271** |
| Finance expenses | (3608) | (3767) | (3288) | (14770) |
| Finance and other income | 10417 | 11819 | 7480 | 38202 |
| Share of net profit/ (loss) of associate and joint venture accounted for using the equity method | 50 | 291 | (45) | 254 |
| **Profit before tax** | **42583** | **47430** | **40216** | **174957** |

---

**Notes:** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) "Reconciling Items" includes elimination of inter-segment transactions and other corporate
activities.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Revenue from sale of Company owned intellectual properties is reported as part of IT Services revenues.

------

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c) For the purpose of segment reporting, the Company has included the net impact of foreign exchange
gains/(losses), net in revenues amounting to ₹ 182, ₹ 224, and ₹ (206) for the three months ended June 30, 2025, March 31, 2025 and June 30, 2024, respectively, ₹ 32 for the year ended March 31, 2025, which is reported under foreign exchange gains/(losses), net in the consolidated financial results.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d) Restructuring cost of ₹ 2,469 for the three months ended June 30, 2025, and ₹ Nil for three
months ended March 31, 2025, June 30, 2024 and ₹ Nil for the year ended March 31, 2025, is included under Reconciling Items.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e) "Unallocated" within IT Services segment results is after recognition of the below:

---

| | | | | |
|:---|:---|:---|:---|:---|
| | **Three months ended** | **Three months ended** | **Three months ended** | **Year ended** |
| | **June 30,<br>2025** | **March 31,<br>2025** | **June 30,<br>2024** | **March 31,<br>2025** |
|  Amortization and impairment expenses on intangible assets | 1625 | 1631 | 1782 | 7909 |
|  Change in fair value of contingent consideration | 48 | (2) |  | (169) |

---

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;f) Segment results of IT Services segment are after recognition of share-based compensation expense ₹ 436, ₹ 1,195 and ₹ 1,329 for the three months ended June 30, 2025, March 31, 2025 and June 30, 2024, respectively and ₹ 5,542 for the year ended March 31, 2025.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;g) Segment results of IT Services segment are after recognition of (gain)/loss on sale of property, plant and
equipment of ₹ (66), ₹ 160 and ₹ (23) for the three months ended June 30, 2025, March 31, 2025 and June 30, 2024, respectively, and ₹ (606) for the year ended March 31, 2025.

**7.** 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.

**8.** Earnings per share for the three months ended June 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).

**9.** **Events after the reporting period** 

The Board of Directors in their meeting held on July 17, 2025, declared an interim dividend of ₹ 5 /- (U.S.$0.06) per equity share and ADR (250% on an equity share of par value of ₹ 2 /-).

---

| | |
|:---|:---|
| By order of the Board, | For, Wipro Limited |
| Place: Bengaluru<br> Date: July 17, 2025 | **Rishad A. Premji**<br> Chairman |

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## Exhibit 99.5

**Exhibit 99.5**![LOGO](g946127g58a01.jpg)

Wipro Limited Highlights for the Quarter ended June 30, 2025 OUTLOOK 233,232 85.0% 59.8% APMEA 10.8% TOTAL HEADCOUNT NET UTILIZATION EXCLUDING TRAINEES OFFSHORE REVENUE PERCENTAGE OF SERVICES CUSTOMER CONCENTRATION TOP1 4.7% TOP 5 14.7% TOP 10 24.5% ATTRITION VOL – TTM 15.1% STRATEGIC MARKET UNITS MIX EUROPE 25.7% AMERICAS 2 30.4% AMERICAS 1 33.1% Revenue from our IT Services business segment to be in the range of $2,560 million to $2,612 million\*. This translates to sequential guidance of (-)1.0% to +1.0% in constant currency terms. \*Outlook for the Quarter ending September 30, 2025, is based on the following exchange rates: GBP/USD at 1.34, Euro/USD at 1.13, AUD/USD at 0.64, USD/INR at 85.88 and CAD/USD at 0.72 SECTOR MIX Banking, Financial Services and Insurance 33.6% Consumer 18.6% Technology and Communications 15.5% Health 14.6% Energy, Manufacturing and Resources 17.7% for the Quarter ending September 30, 2025 Wipro Limited Highlights for the Quarter ended June 30, 2025 $5.0 Bn LARGE DEAL TCV 130.8% YoY CC $2.7 Bn 50.7% YoY CC TOTAL BOOKINGS EPS 3.2 Operating cash Flow/Net Income Operating Cash Flow $480 Mn 123.2% 6.7% QoQ 10.8% YoY $2.59 Bn QoQ Constant Currency YoY Constant Currency Operating Margin REVENUE 2.0% 2.3% 17.3%

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