# EDGAR Filing Document

**Accession Number:** 0001123799
**File Stem:** 0001193125-26-161792
**Filing Date:** 2026-4
**Character Count:** 286728
**Document Hash:** 77f4b039fc445269b17653d2ec1ae0f9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001193125-26-161792.hdr.sgml**: 20260417

**ACCESSION NUMBER**: 0001193125-26-161792

**CONFORMED SUBMISSION TYPE**: 6-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20260417

**FILED AS OF DATE**: 20260417

**DATE AS OF CHANGE**: 20260417

**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:** 26872607

**BUSINESS ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** SURVEY #76P & #80P DODDAKANAHALLI VILLAG
- **STREET 2:** VARTHUR HOBLI SARJAPUR RD BANGALORE
- **CITY:** KARNATAKA
- **PROVINCE COUNTRY:** K7
- **ZIP:** 560035
- **BUSINESS PHONE:** 91-80-2844-0011

**MAIL ADDRESS:**
- **ADDRESS IS A NON US LOCATION:** YES
- **STREET 1:** SURVEY #76P & #80P DODDAKANAHALLI VILLAG
- **STREET 2:** VARTHUR HOBLI SARJAPUR RD BANGALORE
- **CITY:** KARNATAKA
- **PROVINCE COUNTRY:** 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 April 2026** 

**Commission File Number 001-16139**

## Wipro Limited
**(Translation of Registrant's name into English)** 

**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 of Form 20-F or Form 40-F: Form 20-F ☒ Form 40-F ☐

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**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 and year ended March 31, 2026. The following information shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "**Exchange Act**"), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act except as shall be expressly set forth by specific reference in such a filing.

On April 16, 2026, we announced our results of operations for the quarter and year ended March 31, 2026. We issued a press release announcing our results under IFRS, a copy of which is attached to this Form 6-K as <u>Item 99.1</u>.

We placed advertisements in certain Indian newspapers concerning our results of operations for the quarter and year ended March 31, 2026, under IFRS. A copy of the form of this advertisement is attached to this Form 6-K as Item <u>99.2</u>.

We made available on our website the Condensed Consolidated Interim Financial Statements for the quarter and year ended March 31, 2026, under IFRS. A copy of such financial statements is attached to this Form 6K as Item <u>99.3</u>.

We filed with stock exchanges in India a statement of statutorily audited consolidated financial results for the quarter and year ended March 31, 2026, under IFRS. A copy of such financial statements is attached to this Form 6K as Item <u>99.4</u>.

We filed with stock exchanges in India a datasheet containing operating metrics for the quarter and year ended March 31, 2026. A copy of such data sheet is attached to this Form 6-K as Item <u>99.5</u>.

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**SIGNATURES** 

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

---

| |
|:---|
| WIPRO LIMITED |
| /s/ Aparna Chandrashekar Iyer |
| Aparna Chandrashekar Iyer |
| *Chief Financial Officer* |
| Dated: April 17, 2026 |

---

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**INDEX TO EXHIBITS** 

---

| | |
|:---|:---|
| **Item** |  |
| 99.1 | [IFRS Press Release](d92697dex991.htm) |
| 99.2 | [Form of Advertisement Placed in Indian Newspapers](d92697dex992.htm) |
| 99.3 | [Consolidated Interim Financial Statements under IFRS](d92697dex993.htm) |
| 99.4 | [Statutorily Audited Consolidated Financial Results filed with stock exchanges in India](d92697dex994.htm) |
| 99.5 | [Data sheet containing operating metrics filed with stock exchanges in India](d92697dex995.htm) |

---

## Exhibit 99.1

**Exhibit 99.1** 

FOR IMMEDIATE RELEASE

![LOGO](g92697dsp003.jpg)

**Wipro announces results for the Quarter and Year ended March 31, 2026** 

Adjusted net income grew 3.7% QoQ in Q4'26 and grew 2.2% YoY for FY'26

FY'26 margin at 17.2%, expands 0.2%, Q4 margin at 17.3%, contracts 0.2% YoY

Operating cash flow at 90.1% of net income for Q4'26 and 112.6% for FY'26

Board approves Buy-Back for the value of ₹150 billion

**EAST BRUNSWICK, N.J. \| BANGALORE, India – April 16, 2026**: Wipro Limited (NYSE: WIT, BSE: 507685, NSE: WIPRO), a leading AI-powered technology services and consulting company, announced financial results under International Financial Reporting Standards (IFRS) for the quarter and year ended March 31, 2026.

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

**Results for the Quarter ended March 31, 2026:** 

1. Gross revenue at ₹ 242.4 billion ($2,583.0 million<sup>1</sup>), an increase of 2.9% QoQ and 7.7% YoY.

2. IT services segment revenue was at $2,651.0 million, increase of 0.6% QoQ and 2.1% YoY.

3. Non-GAAP <sup>2</sup> constant
currency IT Services segment revenue increased 0.2% QoQ and decreased 0.2% YoY.

4. Total bookings<sup>3</sup> was at $3,455 million, up by 3.2% QoQ
in constant currency<sup>2</sup>. Large deal bookings<sup>4</sup> was at $1,440 million, increase of 65.1% QoQ in constant currency<sup>2</sup>.

5. IT services operating margin<sup>5</sup> for Q4'26 was at
17.3%, decrease of 0.3% QoQ and 0.2% YoY.

6. Net income for the quarter was at ₹ 35.0 billion ($373.2 million<sup>1</sup>), an increase of 12.3% QoQ and decrease of 1.9% YoY.

7. Earnings per share for the quarter at ₹ 3.34 ($0.04<sup>1</sup>), an increase of 12.1% QoQ and a decrease of 2.1% YoY.

8. Adjusted for impact of labour code changes<sup>6</sup>, Net Income
for the quarter was ₹ 34.9 billion ($371.5 million<sup>1</sup>), an increase of 3.7% QoQ and EPS for the quarter was ₹ 3.33 ($0.04<sup>1</sup>), increase of 3.7 % QoQ.

9. Operating cash flows of ₹ 31.7 billion ($338.2 million<sup>1</sup>), decrease of 15.3% YoY and at 90.1% of Net Income for the quarter.

10. Voluntary attrition was at 13.8% on a trailing 12-month basis.

**Results for the Year ended March 31, 2026:** 

1. Gross revenue reached ₹ 926.2 billion ($9.9 billion<sup>1</sup>), an increase of 4.0% YoY.

2. IT services segment revenue was at $10,478.1 million, a decrease of 0.3% YoY.

3. Non-GAAP <sup>2</sup> constant
currency IT Services segment revenue decreased 1.6% YoY.

4. Large deal bookings<sup>4</sup> was at $7.8 billion, up by 45.4%
YoY. Total bookings<sup>3</sup> was at $16.4 billion, increase of 14.0% YoY.

5. IT services operating margin<sup>5</sup> for the year was at 17.2%,
up by 0.2% YoY.

6. Net income for the year was at ₹ 132.0 billion ($1,406.5 million<sup>1</sup>), an increase of 0.5% YoY.

------

7. Earnings per share for the year was at ₹ 12.6 ($0.13<sup>1</sup>), an increase of 0.3% YoY.

8. Adjusted for impact of labour code changes<sup>6</sup>, Net Income
for the year was ₹ 134.3 billion ($1430.8 million<sup>1</sup>), an increase of 2.2% YoY and EPS for the year was ₹ 12.8 ($0.14<sup>1</sup>), increase of 2.1 % YoY.

9. Operating cash flows of ₹ 149.3 billion ($1,591.3 million<sup>1</sup>), decrease of 11.9% YoY and at 112.6% of Net Income for the year.

**<u>Outlook for the Quarter ending June 30, 2026</u>**

We expect revenue from our IT Services business segment to be in the range of $2,597 million to $2,651 million\*. This translates to sequential guidance of (-)2.0% to 0% in constant currency terms.

*\** *Outlook for the Quarter ending June 30, 2026, is based on the following exchange rates: GBP/USD at 1.34, Euro/USD at 1.17, AUD/USD at 0.70, USD/INR at 92.35 and CAD/USD at 0.73* 

**<u>Performance for the Quarter and Year ended March 31, 2026</u>**

**Srini Pallia, CEO and Managing Director, said** *"Advancements in AI are reshaping client priorities and creating new opportunities for us to partner more deeply to deliver value-driven outcomes. To strengthen our position in an AI-first world, we are pivoting to a services-as-a-software model through the AI Native Business & Platforms unit. Our strategic deal with the Olam Group further reflects the decisive investments we are making to capture opportunities at scale.*"

**Aparna Iyer, Chief Financial Officer, said "***We have continued to invest in our clients, capabilities and people and maintained our margins in narrow band. Our cash conversion continues to remain strong with operating cash flows at 112.6% of net income for FY'26. During the year we have returned substantial portion of our cash generated to shareholders in the form of dividend. Additionally, in our recently concluded board meeting, the Board of Directors announced buyback of* ₹*15,000 Cr at a price of* ₹*250, subject to shareholder approval."*

**<u>Capital Allocation:</u>**

The Board of Directors approved the buyback proposal, subject to the approval of shareholders through postal ballot, for purchase by the Company of up to 60,00,00,000 equity shares of ₹2 each (being 5.7% of total paid-up equity share capital) from the shareholders of the Company on a proportionate basis by way of a tender offer at a price of ₹250 ($2.66<sup>1</sup>) per equity share for an aggregate amount not exceeding ₹150 billion ($1.6 billion<sup>1</sup>) , in accordance with the provisions contained in the Securities and Exchange Board of India (Buy-back of Securities) Regulations, 2018 and the Companies Act, 2013 and rules made thereunder.

The interim dividend of ₹11 declared in FY'26 by the Board at its meetings held on July 17<sup>th</sup>, 2025 and January 16<sup>th</sup>, 2026, shall be considered as final dividend for the financial year 2025-26.

*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 =* ₹ *93.83, as published by the Federal Reserve Board of Governors on March 31, 2026. However, the realized exchange rate in our IT Services business segment for the quarter ended March 31, 2026, was US$1=* ₹ *90.60* 

*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.* 

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*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.* 

*6.* *Adjusted for impact of past service cost on gratuity and remeasurement of leave encashment due to implementation of new labour code amounting to* ₹ *(-)272 Mn for the three months ended 31<sup>st</sup> March, 2026 and* ₹ *2,756Mn for the year ended 31<sup>st</sup> March, 2026, is included in the table title "Reconciliation for Adjusted Net Income and Adjusted EPS" on page 13.* 

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

In the fourth quarter, Wipro continued to win large and strategic deals across industries. Key highlights include:

1. A leading US-based health insurance provider has extended its contract
with Wipro to support large-scale IT modernization. To help the client address rising medical costs, and provide improved member experience, Wipro will leverage its consulting-led approach and domain expertise
to streamline the client's vendor ecosystem and identify targeted AI- enabled levers across IT operations, contact centers, and core healthcare platforms. Wipro will deploy its Wipro Intelligence<sup>TM</sup> platforms like WEGA to enable automation and intelligent execution across IT services and WINGS to drive predictive insights and performance intelligence. The engagement is expected to deliver
significant productivity gains, sustained cost optimization, and improved delivery quality and scalability.

2. A global technology leader has renewed its relationship with Wipro to transform the IT infrastructure and
Digital Workplace Services for one of its acquired companies. Through a long-term managed services engagement, Wipro will transfer responsibilities from several suppliers to a unified delivery model and integrate the client's IT
infrastructure. The engagement will leverage intelligent automation and AI-enabled capabilities to boost engineer productivity and simplify support request management. This transformation will enable the
client to adopt a cost-effective integrated operating model, greatly improving employee experience and service reliability.

3. A leading global medtech company has selected Wipro to transform its Post Market Surveillance (PMS) process
into a more efficient and intelligent operation. Since this is highly regulated market, Wipro will initially stabilize the client's PMS and quality landscape and then, through a consulting-led and AI-powered engagement, transform the ecosystem into a more efficient and scalable process. By deploying an AI-enabled solution to streamline the intake and prioritization of
health authority reporting, the engagement will deliver sustained cost efficiencies, strengthen compliance and business continuity for the client, while scaling a foundation for modernized post-approval operations.

4. A global manufacturer has signed a multi-year extension and expansion of its strategic engagement with Wipro.
This renewed contract across the CIO organization will leverage Wipro Intelligence<sup>™</sup> to embed AI-led automation and advanced capabilities that enhance end-to-end visibility, resilience, and operational efficiency in a transformed delivery model. The deal also includes a new strategic advisory service and a shared-benefits
model. This extension reflects the strength of the partnership and the collaborative working model built over the engagement.

5. TruStage, a leading North American financial services provider has engaged Wipro for a multi-year
transformation of its retirement services business, bringing together operations and technology into a single, outcome-driven model. Through a consulting-led, domain-centric approach, Wipro is modernizing and re-engineering business

------

processing, real-time insights, and proactive decision-making significantly lowering cost-to-serve. The integrated cloud-native ops-and-IT model is designed to enhance customer and sponsor experiences, improve transparency, and enable a more agile, digitally enabled retirement services ecosystem.

6. ABB Group, a global leader in electrification and automation has signed a multi-year renewal to modernize its
digital workplace and accelerate its shift to an AI-led service model. Wipro will deliver agentic AI-powered workplace services across service desk, employee services,
and supply chain operations. The program will introduce an AI-first, self-resolving service desk featuring smart causal analysis, multilingual voice and chat translation, and forecasting for proactive device
management. These capabilities will streamline and elevate user experience. They will also drive measurable productivity improvements and support the client's sustainability goals through efficient and responsible device management.

7. A major European health technology organization has renewed its engagement with Wipro to provide managed
services, modernize its operating model as well as strengthen regulatory oversight and governance. Wipro will redesign core processes and align workflows across business units to improve efficiency, compliance, and consistency. AI-enabled process
optimization will be embedded to streamline operations while maintaining service quality. The engagement will help the client reduce costs, consolidate complaint handling, and deliver more predictable, high-performing outcomes, reinforcing
Wipro's position as a trusted long-term partner.

8. A major US retailer has chosen Wipro to modernize its store associate experience and execution model across a
large, distributed store network, with the goal of improving productivity, consistency, and speed of operations. Through a consulting-led

transformation program, Wipro is defining a clear operating model for store teams and enhancing day-to-day execution by providing associates with real time access to operational data through a mobile app, while establishing a scalable framework for data driven and AI-enabled store intelligence. This engagement will improve execution quality and compliance, enhance associate effectiveness on the floor, and create a strong foundation for AI-led capabilities that drive incremental sales uplift and improved customer experience.

9. A US-based health insurer has selected Wipro to modernize its member
enrollment, billing, and claims operations by adopting a next-generation business process platform. Wipro will deploy its PayerAI solution, part of Wipro Intelligence<sup>™</sup>, to support end-to-end enrollment, billing, and claims operations across its Medicare Advantage line of business. The solution combines Payer in a Box for enrollment and billing with
Cognitive Claims for intelligent claims processing, enabling AI-driven automation, improved accuracy, higher system uptime, and superior processing quality. This transformation will enhance operational
efficiency and scalability, reduce complexity, strengthen compliance, and significantly improve the member experience.

10. A leading energy trading company in the UK has selected Capco, a Wipro company, to establish a Capability as a
Service (CaaS) model within its Energy Trading business. Drawing on its proven CaaS track record and deep transformation expertise, Capco will provide a flexible, high quality delivery capability with rapid access to specialist skills. The
engagement includes transitioning critical delivery resources to Capco to ensure delivery continuity while supporting the client's cost reduction objectives.

11. A leading global financial services organization has engaged Capco, a Wipro company, to support the rollout of
a coordinated, enterprise-wide AI strategy. Capco will provide strategic advisory and establish AI commercialization capabilities, embed Responsible AI practices, and drive adoption of internal AI tooling to help move the organization from isolated
initiatives to scaled, practical use of AI. This will help the client accelerate AI adoption, improve returns on AI investments, and boost overall workforce productivity.

------

12. A prominent Southeast Asian manufacturer has selected Wipro to establish a Global Capability Center (GCC)
focused on asset operations, enabling remote maintenance, monitoring, and technical support across its plants. Leveraging its deep expertise in energy value chain, Wipro will work with the client to define the GCC operating model, assess process
readiness, and shape an enterprise AI roadmap aligned to asset intensive operations. Wipro will also identify AI interventions to demonstrate measurable business value across use cases such as predictive monitoring, maintenance planning, and
proactive technical alerting. Wipro will help the client accelerate GCC maturity while embedding AI-enabled capabilities that enhance asset reliability, optimize turnaround cycles, reduce costs, and streamline
plant-level and enterprise-wide operations at scale.

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*1.* *Wipro was recognized as a Leader in ISG Provider Lens<sup>™</sup> - Advanced Analytics and AI Services 2025 - US & Europe (all quadrants)* 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*2.* *Wipro was positioned as a Leader in Everest Group's Software Product Engineering Services PEAK Matrix® Assessment 2026 – Global* 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*3.* *Wipro was positioned as a Horizon 3 – Market Leader in the HFS Horizons: Agentic Services, 2026 report 4. Wipro was recognized as a Leader in Avasant's Life Sciences Digital Services 2026 RadarView<sup>™</sup> 5. Wipro was ranked as a Leader in Avasant's Hybrid Enterprise Cloud Services 2026 RadarView<sup>™</sup>* 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*6.* *Wipro was recognized as a Leader in Everest Group's Healthcare Payer Intelligent Operations PEAK Matrix® Assessment 2026* 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*7.* *Wipro was rated as a Leader in ISG Provider Lens® - Oil & Gas Industry - Services and Solutions 2025 - North America (all quadrants)* 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*8.* *Wipro was positioned as a Leader in ISG Provider Lens® - Power & Utilities Industry - Services and Solutions 2025 - US & Europe (all quadrants)* 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*9.* *Wipro was rated as a Leader in ISG Provider Lens® - Digital Sustainability 2025 - Global (all quadrants)* 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*10.* *Wipro was rated as a Leader in ISG Provider Lens® - Telecom Media and Entertainment - Industry Services and Solutions 2025 - North America & EMEA (multiple quadrants)* 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*11.* *Wipro was positioned as a Leader in ISG Provider Lens® - Enterprise Managed Network Services 2025 - US & Europe (multiple quadrants)* 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;*12.* *Wipro was featured as a Horizon 3 – Market Leader in the HFS Horizons: Next-gen IT Infrastructure Services, 2026 report* 

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

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1. IT Products segment revenue for the quarter was ₹ 2.5 billion ($26.9 million<sup>1</sup>)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. IT Products segment results for the quarter were ₹ 0.2 billion ($2.2million<sup>1</sup>)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. IT Products segment revenue for the year was ₹ 6.9 billion ($74.0 million<sup>1</sup>)

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;4. IT Products segment results for the year were ₹ 0.6 billion ($5.9 million<sup>1</sup>)

Please refer to the table on page 12 for reconciliation between IFRS IT Services Revenue and IT Services Revenue on a non-GAAP constant currency basis.

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**<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 12 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 and Year ended March 31, 2026, 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 07:45 p.m. Indian Standard Time (10:15 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=WIP160426</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>

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**About Wipro Limited** 

Wipro Limited (NYSE: WIT, BSE: 507685, NSE: WIPRO) is a leading AI-powered technology services and consulting company focused on building innovative solutions that address clients' most complex digital transformation needs. Leveraging our consulting-led approach and the Wipro Intelligence<sup>™</sup> unified suite of AI-powered platforms, solutions and transformative offerings, we help clients realize their boldest ambitions to build intelligent and sustainable businesses. The Wipro Innovation Network – part of the Wipro Intelligence<sup>™</sup> suite – underpins our commitment to client-centric co-innovation and co-creation by bringing together capabilities from the innovation labs and partner labs, academia, and global tech communities. With over 230,000 employees and business partners across 65 countries, we deliver on the promise of helping our customers, colleagues, and communities thrive in an ever-changing world. For additional information, visit us at <u>www.wipro.com</u>.

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| | |
|:---|:---|
| **Contact for Investor Relations** | **Contact for Media & Press** |
| Abhishek Jain | Dinesh Joshi |
| Phone: +91-80-6142 6143 | Phone: +91 92052-64001 |
| <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)** 

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| | | | |
|:---|:---|:---|:---|
|  | **As at March 31, 2025** | **As at March 31, 2026** | **As at March 31, 2026** |
|  | | | **Convenience translation into<br>U.S. Dollar in millions<br>(unaudited) at the rate of**<br> ₹**93.83** |
|  **ASSETS** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Goodwill | 325014 | 387399 | 4129 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Intangible assets | 27450 | 29176 | 311 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Property, plant and equipment | 80684 | 81787 | 872 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Right-of-Use assets | 25598 | 28287 | 301 |
| &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 | ^ |  |  |
| &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 | 28053 | 299 |
| &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 | 349 | 4 |
| &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 |  | 7433 | 79 |
| &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 | 6259 | 67 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investments accounted for using the equity method | 1327 | 2126 | 23 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred tax assets | 2561 | 5242 | 56 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-current tax assets | 7230 | 7787 | 83 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other non-current assets | 7460 | 9010 | 96 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total non-current assets** | **508745** | **592908** | **6320** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inventories | 694 | 517 | 6 |
| &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 | 888 | 9 |
| &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 | 437680 | 4665 |
| &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 | 105555 | 1125 |
| &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 | 135901 | 1448 |
| &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 | 76823 | 819 |
| &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 | 10245 | 109 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Contract assets | 15795 | 14819 | 158 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Current tax assets | 6417 | 10762 | 115 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other current assets | 29128 | 33164 | 353 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total current assets** | **777775** | **826354** | **8807** |
|  **TOTAL ASSETS** | **1286520** | **1419262** | **15127** |
|  **EQUITY** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share capital | 20944 | 20977 | 224 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share premium | 2628 | 6158 | 66 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Retained earnings | 716477 | 735057 | 7834 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share-based payment reserve | 6985 | 7920 | 84 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Special Economic Zone Re-investment reserve | 27778 | 25966 | 277 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other components of equity | 53497 | 89290 | 952 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Equity attributable to the equity holders of the Company** | **828309** | **885368** | **9437** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-controlling interests | 2138 | 2509 | 27 |
|  **TOTAL EQUITY** | **830447** | **887877** | **9464** |
|  **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 | 1962 | 21 |
| &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 | 26327 | 281 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accrued expenses |  | 4394 | 47 |
| &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 | 6743 | 72 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred tax liabilities | 16443 | 17266 | 184 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-current tax liabilities | 42024 | 48195 | 514 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other non-current liabilities | 17119 | 23042 | 246 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provisions | 294 | 224 | 2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total non-current liabilities** | **169820** | **128153** | **1367** |
| &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 | 165912 | 1768 |
| &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 | 8709 | 92 |
| &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 | 10978 | 117 |
| &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 | 94924 | 1012 |
| &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 | 11357 | 120 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Contract liabilities | 20063 | 25434 | 271 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Current tax liabilities | 34481 | 49621 | 529 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other current liabilities | 31086 | 34801 | 371 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provisions | 1637 | 1496 | 16 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total current liabilities** | **286253** | **403232** | **4296** |
|  **TOTAL LIABILITIES** | **456073** | **531385** | **5663** |
|  **TOTAL EQUITY AND LIABILITIES** | **1286520** | **1419262** | **15127** |

---

^ Value is less than 0.5

------

---

| | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|
| **WIPRO LIMITED AND SUBSIDIARIES**<br> **INTERIM CONDENSED CONSOLIDATED STATEMENTS OF INCOME**<br> **(**₹ **in millions, except share and per share data, unless otherwise stated)** | **WIPRO LIMITED AND SUBSIDIARIES**<br> **INTERIM CONDENSED CONSOLIDATED STATEMENTS OF INCOME**<br> **(**₹ **in millions, except share and per share data, unless otherwise stated)** | **WIPRO LIMITED AND SUBSIDIARIES**<br> **INTERIM CONDENSED CONSOLIDATED STATEMENTS OF INCOME**<br> **(**₹ **in millions, except share and per share data, unless otherwise stated)** | **WIPRO LIMITED AND SUBSIDIARIES**<br> **INTERIM CONDENSED CONSOLIDATED STATEMENTS OF INCOME**<br> **(**₹ **in millions, except share and per share data, unless otherwise stated)** | **WIPRO LIMITED AND SUBSIDIARIES**<br> **INTERIM CONDENSED CONSOLIDATED STATEMENTS OF INCOME**<br> **(**₹ **in millions, except share and per share data, unless otherwise stated)** | **WIPRO LIMITED AND SUBSIDIARIES**<br> **INTERIM CONDENSED CONSOLIDATED STATEMENTS OF INCOME**<br> **(**₹ **in millions, except share and per share data, unless otherwise stated)** | **WIPRO LIMITED AND SUBSIDIARIES**<br> **INTERIM CONDENSED CONSOLIDATED STATEMENTS OF INCOME**<br> **(**₹ **in millions, except share and per share data, unless otherwise stated)** |
|  | **Three months ended March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** |
|  | **2025** | **2026** | **2026** | **2025** | **2026** | **2026** |
|  |  |  | **Convenience<br>translation into<br>US dollar in<br>millions<br>(unaudited) at the<br>rate of 93.83** |  |  | **Convenience<br>translation into<br>U.S. Dollar in<br>millions<br>(unaudited) at the<br>rate of 93.83** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Revenues | 225042 | 242363 | 2583 | 890884 | 926240 | 9871 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cost of revenues | (155525) | (171914) | (1832) | (617802) | (656192) | (6993) |
|  **Gross profit** | **69517** | **70449** | **751** | **273082** | **270048** | **2878** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Selling and marketing expenses | (15065) | (14003) | (149) | (64378) | (59216) | (631) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; General and administrative expenses | (15589) | (14808) | (158) | (57465) | (61434) | (655) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Foreign exchange gains/(losses), net | 224 | 325 | 3 | 32 | 1853 | 20 |
|  **Results from operating activities** | **39087** | **41963** | **447** | **151271** | **151251** | **1612** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Finance expenses | (3767) | (3701) | (39) | (14770) | (14577) | (156) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Finance and other income | 11819 | 8387 | 89 | 38202 | 36491 | 389 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share of net profit/ (loss) of associate and joint venture accounted for using the equity method | 291 | 27 | ^ | 254 | 257 | 3 |
|  **Profit before tax** | **47430** | **46676** | **497** | **174957** | **173422** | **1848** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Income tax expense | (11549) | (11460) | (122) | (42777) | (40767) | (434) |
|  **Profit for the period** | **35881** | **35216** | **375** | **132180** | **132655** | **1414** |
|  **Profit attributable to:** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equity holders of the Company | 35696 | 35018 | 373 | 131354 | 131974 | 1407 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-controlling interests | 185 | 198 | 2 | 826 | 681 | 7 |
|  **Profit for the period** | **35881** | **35216** | **375** | **132180** | **132655** | **1414** |
|  **Earnings per equity share:** |  |  |  |  |  |  |
|  **Attributable to equity holders of the Company** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Basic | 3.41 | 3.34 | 0.04 | 12.56 | 12.60 | 0.13 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Diluted | 3.39 | 3.33 | 0.04 | 12.52 | 12.56 | 0.13 |
|  **Weighted average number of equity shares used in computing earnings per equity share** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Basic | 10462328534 | 10479105556 | 10479105556 | 10456741552 | 10476247846 | 10476247846 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Diluted | 10490716219 | 10504875601 | 10504875601 | 10488939392 | 10503422936 | 10503422936 |

---

^ Value is less than 0.5

------

Information on reportable segments for the three months ended March 31, 2026, December 31, 2025, March 31, 2025, year ended March 31, 2026, and March 31, 2025 are as follows:

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Particulars** | **Three months ended** | **Three months ended** | **Three months ended** | **Year ended** | **Year ended** |
| **Particulars** | **March 31,<br>2026** | **December 31,<br>2025** | **March 31,<br>2025** | **March 31,<br>2026** | **March 31,<br>2025** |
| **Particulars** | Audited | Audited | Audited | Audited | Audited |
|  **Segment revenue** |  |  |  |  |  |
|  **IT Services** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Americas 1 | 79844 | 77809 | 73721 | 305571 | 281824 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Americas 2 | 67288 | 67708 | 68582 | 269077 | 271972 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Europe | 65412 | 62405 | 58552 | 244165 | 240077 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; APMEA | 27623 | 25859 | 23598 | 102340 | 94351 |
|  **Total of IT Services** | **240167** | **233781** | **224453** | **921153** | **888224** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; IT Products | 2521 | 2565 | 813 | 6940 | 2692 |
|  **Total segment revenue** | **242688** | **236346** | **225266** | **928093** | **890916** |
|  **Segment result** |  |  |  |  |  |
|  **IT Services** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Americas 1 | 16058 | 16409 | 16195 | 62896 | 58186 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Americas 2 | 12181 | 14450 | 15513 | 53138 | 61326 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Europe | 10092 | 8003 | 8140 | 31083 | 29434 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; APMEA | 5085 | 3583 | 3672 | 14955 | 12850 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Unallocated | (1899) | (1259) | (4250) | (3426) | (10157) |
|  **Total of IT Services** | **41517** | **41186** | **39270** | **158646** | **151639** |
|  IT Products | 211 | 227 | 28 | 559 | (173) |
|  Reconciling Items | 235 | (5678) | (211) | (7954) | (195) |
|  **Total segment result** | **41963** | **35735** | **39087** | **151251** | **151271** |
|  Finance expenses | (3701) | (3656) | (3767) | (14577) | (14770) |
|  Finance and other income | 8387 | 9232 | 11819 | 36491 | 38202 |
|  Share of net profit/ (loss) of associate and joint venture accounted for using the equity method | 27 | 28 | 291 | 257 | 254 |
|  **Profit before tax** | **46676** | **41339** | **47430** | **173422** | **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, Northern Europe and Southern 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>**

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

---

| | |
|:---|:---|
| **Three Months ended March 31, 2026** | **Three Months ended March 31, 2026** |
|  IT Services Revenue as per IFRS | $2651.0 |
|  Effect of Foreign currency exchange movement | 9.6) |
|  **Non-GAAP Constant Currency IT Services Revenue based on previous quarter exchange rates** | $**2641.4** |

---

---

| | |
|:---|:---|
| **Three Months ended March 31, 2026** | **Three Months ended March 31, 2026** |
|  IT Services Revenue as per IFRS | $2651.0 |
|  Effect of Foreign currency exchange movement | 58.8) |
|  **Non-GAAP Constant Currency IT Services Revenue based on exchange rates of comparable period in previous year** | $**2592.2** |

---

---

| | |
|:---|:---|
| **Year ended March 31, 2026** | **Year ended March 31, 2026** |
|  IT Services Revenue as per IFRS | $10478.1 |
|  Effect of Foreign currency exchange movement | 132.9) |
|  **Non-GAAP Constant Currency IT Services Revenue based on previous year exchange rates** | $**10345.2** |

---

**2.** **Reconciliation of Free Cash Flow for three months and twelve months ended March 31, 2026** 

---

| | | |
|:---|:---|:---|
|  | **Amount in INR Mn** | **Amount in INR Mn** |
|  | **Three months ended<br>March 31, 2026** | **Twelve months<br>ended March 31,<br>2026** |
|  **Net Income for the period [A]** | 35216 | 132655 |
|  **Computation of Free Cash Flow** |  |  |
|  Net cash generated from operating activities [B] | 31731 | 149316 |
|  <u>*Add/ (deduct) cash inflow/ (outflow)on:*</u> |  |  |
|  Purchase of property, plant and equipment | (4821) | (15603) |
|  Proceeds from sale of property, plant and equipment | 1 | 758 |
|  **Free Cash Flow [C]** | 26911 | 134471 |
|  **Operating Cash Flow as percentage of Net Income [B/A]** | 90.1% | 112.6% |
|  **Free Cash Flow as percentage of Net Income [C/A]** | 76.4% | 101.4% |

---

------

**3.** **Reconciliation for Adjusted Net Income and Adjusted EPS** 

---

| | | |
|:---|:---|:---|
|  | *Amounts in INR Mn* | *Amounts in INR Mn* |
| **Particulars** | **Three months<br>ended<br>March 31, 2026** | **Twelve months<br>ended<br>March 31, 2026** |
|  Net Income [A] | 35018 | 131974 |
|  Add: Impact of gratuity expenses and remeasurement of leave encashment due to implementation of new labour code [B] | (272) | 2756 |
|  Less[C]: Tax on [B] | 115 | (475) |
|  Adjusted Net Income [D]: [A+B+C] | 34861 | 134255 |
|  **Adjusted EPS Basic (**₹**)** | **3.3** | **12.8** |

---

## Exhibit 99.2

**Exhibit 99.2**![LOGO](g92697page111.jpg)

------

![LOGO](g92697page112.jpg)

## Exhibit 99.3

**Exhibit 99.3** 

**WIPRO LIMITED AND SUBSIDIARIES** 

**INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS** 

**AS AT AND FOR THE THREE MONTHS AND YEAR ENDED MARCH 31, 2026** 

------

**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 March 31, 2026** | **As at March 31, 2026** |
|  | | | | **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 | 387399 | 4129 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Intangible assets | 6 | 27450 | 29176 | 311 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Property, plant and equipment | 4 | 80684 | 81787 | 872 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Right-of-Use assets | 5 | 25598 | 28287 | 301 |
| &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 | 18 | ^ |  |  |
| &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 | 8 | 26458 | 28053 | 299 |
| &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 | 349 | 4 |
| &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 |  |  | 7433 | 79 |
| &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 | 11 | 4664 | 6259 | 67 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investments accounted for using the equity method |  | 1327 | 2126 | 23 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred tax assets |  | 2561 | 5242 | 56 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-current tax assets |  | 7230 | 7787 | 83 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other non-current assets | 12 | 7460 | 9010 | 96 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total non-current assets** |  | **508745** | **592908** | **6320** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inventories | 9 | 694 | 517 | 6 |
| &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 | 18 | 1820 | 888 | 9 |
| &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 | 8 | 411474 | 437680 | 4665 |
| &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 | 10 | 121974 | 105555 | 1125 |
| &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 | 135901 | 1448 |
| &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 | 76823 | 819 |
| &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 | 11 | 8448 | 10245 | 109 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Contract assets |  | 15795 | 14819 | 158 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Current tax assets |  | 6417 | 10762 | 115 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other current assets | 12 | 29128 | 33164 | 353 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total current assets** |  | **777775** | **826354** | **8807** |
|  **TOTAL ASSETS** |  | **1286520** | **1419262** | **15127** |
|  **EQUITY** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share capital |  | 20944 | 20977 | 224 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share premium |  | 2628 | 6158 | 66 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Retained earnings |  | 716477 | 735057 | 7834 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share-based payment reserve |  | 6985 | 7920 | 84 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Special Economic Zone Re-investment reserve |  | 27778 | 25966 | 277 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other components of equity |  | 53497 | 89290 | 952 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Equity attributable to the equity holders of the Company** |  | **828309** | **885368** | **9437** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-controlling interests |  | 2138 | 2509 | 27 |
|  **TOTAL EQUITY** |  | **830447** | **887877** | **9464** |
|  **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 | 13 | 63954 | 1962 | 21 |
| &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 | 26327 | 281 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accrued expenses | 14 |  | 4394 | 47 |
| &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 | 15 | 7793 | 6743 | 72 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred tax liabilities |  | 16443 | 17266 | 184 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-current tax liabilities |  | 42024 | 48195 | 514 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other non-current liabilities | 16 | 17119 | 23042 | 246 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provisions | 17 | 294 | 224 | 2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total non-current liabilities** |  | **169820** | **128153** | **1367** |
| &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 | 13 | 97863 | 165912 | 1768 |
| &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 | 8709 | 92 |
| &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 | 18 | 968 | 10978 | 117 |
| &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 | 14 | 88252 | 94924 | 1012 |
| &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 | 15 | 3878 | 11357 | 120 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Contract liabilities |  | 20063 | 25434 | 271 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Current tax liabilities |  | 34481 | 49621 | 529 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other current liabilities | 16 | 31086 | 34801 | 371 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provisions | 17 | 1637 | 1496 | 16 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total current liabilities** |  | **286253** | **403232** | **4296** |
|  **TOTAL LIABILITIES** |  | **456073** | **531385** | **5663** |
|  **TOTAL EQUITY AND LIABILITIES** |  | **1286520** | **1419262** | **15127** |

---

^ 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 | 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 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 |  |  |  |
| April 16, 2026 |  |  |  |

---

------

**WIPRO LIMITED AND SUBSIDIARIES** 

**INTERIM CONDENSED CONSOLIDATED STATEMENTS OF INCOME** 

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

---

| | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|
|  | | **Three months ended March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** |
|  |<br>**Notes** | **2025** | **2026** | **2026** | **2025** | **2026** | **2026** |
|  | | | | **Convenience<br>translation into<br>US dollar in<br>millions<br>(unaudited)<br>Refer to Note<br>2(iii)** | | | **Convenience<br>translation into<br>U.S. Dollar in<br>millions<br>(unaudited)<br>Refer to Note<br>2(iii)** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Revenues | 21 | 225042 | 242363 | 2583 | 890884 | 926240 | 9871 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cost of revenues | 22 | (155525) | (171914) | (1832) | (617802) | (656192) | (6993) |
|  **Gross profit** |  | **69517** | **70449** | **751** | **273082** | **270048** | **2878** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Selling and marketing expenses | 22 | (15065) | (14003) | (149) | (64378) | (59216) | (631) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; General and administrative expenses | 22 | (15589) | (14808) | (158) | (57465) | (61434) | (655) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Foreign exchange gains/(losses), net | 24 | 224 | 325 | 3 | 32 | 1853 | 20 |
|  **Results from operating activities** |  | **39087** | **41963** | **447** | **151271** | **151251** | **1612** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Finance expenses | 23 | (3767) | (3701) | (39) | (14770) | (14577) | (156) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Finance and other income | 24 | 11819 | 8387 | 89 | 38202 | 36491 | 389 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share of net profit/ (loss) of associate and joint venture accounted for using the equity method |  | 291 | 27 | ^ | 254 | 257 | 3 |
|  **Profit before tax** |  | **47430** | **46676** | **497** | **174957** | **173422** | **1848** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Income tax expense | 20 | (11549) | (11460) | (122) | (42777) | (40767) | (434) |
|  **Profit for the period** |  | **35881** | **35216** | **375** | **132180** | **132655** | **1414** |
|  **Profit attributable to:** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equity holders of the Company |  | 35696 | 35018 | 373 | 131354 | 131974 | 1407 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-controlling interests |  | 185 | 198 | 2 | 826 | 681 | 7 |
|  **Profit for the period** |  | **35881** | **35216** | **375** | **132180** | **132655** | **1414** |
|  **Earnings per equity share:** | 25 |  |  |  |  |  |  |
|  **Attributable to equity holders of the Company** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Basic |  | 3.41 | 3.34 | 0.04 | 12.56 | 12.60 | 0.13 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Diluted |  | 3.39 | 3.33 | 0.04 | 12.52 | 12.56 | 0.13 |
|  **Weighted average number of equity shares used in computing earnings per equity share** |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Basic |  | 10462328534 | 10479105556 | 10479105556 | 10456741552 | 10476247846 | 10476247846 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Diluted |  | 10490716219 | 10504875601 | 10504875601 | 10488939392 | 10503422936 | 10503422936 |

---

^ 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<br> Firm's Registration No: 117366W/W - 100018 | Chairman<br> (DIN: 02983899) | Director<br> (DIN: 00009627) | Chief Executive Officer and<br> Managing Director<br> (DIN: 10574442) |
| **Anand Subramanian** | **Aparna C. Iyer** |  | **M. Sanaulla Khan** |
| Partner | Chief Financial Officer |  | Company Secretary |
| Membership No.: 110815 |  |  | Membership No.: F4129 |
| Bengaluru |  |  |  |
| April 16, 2026 |  |  |  |

---

------

**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 March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** |
|  | **2025** | **2026** | **2026** | **2025** | **2026** | **2026** |
|  | | | **Convenience<br>translation into<br>US dollar in<br>millions<br>(unaudited) Refer<br>to Note 2(iii)** | | | **Convenience<br>translation into<br>U.S. Dollar in<br>millions<br>(unaudited) Refer<br>to Note 2(iii)** |
|  **Profit for the period** | **35881** | **35216** | **375** | **132180** | **132655** | **1414** |
|  **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 | 124 | 363 | 4 | 274 | 132 | 1 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net change in fair value of investment in equity instruments measured at fair value through OCI | (2943) | (963) | (10) | (3476) | (1448) | (15) |
|  | **(2819)** | **(600)** | **(6)** | **(3202)** | **(1316)** | **(14)** |
|  **Items that will be reclassified to profit or loss in subsequent periods** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Foreign currency translation differences | 1762 | 21655 | 231 | 7331 | 46643 | 497 |
| &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 | (94) | 132 | 1 | (189) | 55 | 1 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net change in intrinsic value of option contracts designated as cash flow hedges, net of taxes | 335 | (719) | (8) | 146 | (1234) | (13) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net change in fair value of forward contracts designated as cash flow hedges, net of taxes | 810 | (3682) | (39) | (745) | (6015) | (64) |
| &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 | 352 | (1622) | (17) | 963 | (2094) | (23) |
|  | **3110** | **15764** | **168** | **7465** | **37355** | **398** |
|  Total other comprehensive income, net of taxes | 291 | 15164 | 162 | 4263 | 36039 | 384 |
|  **Total comprehensive income for the period** | **36172** | **50380** | **537** | **136443** | **168694** | **1798** |
|  **Total comprehensive income attributable to:** |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equity holders of the Company | 36005 | 50037 | 533 | 135595 | 167767 | 1788 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-controlling interests | 167 | 343 | 4 | 848 | 927 | 10 |
|  | **36172** | **50380** | **537** | **136443** | **168694** | **1798** |

---

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<br> (DIN: 10574442) |
| **Anand Subramanian** | **Aparna C. Iyer** |  | **M. Sanaulla Khan** |
| Partner | Chief Financial Officer |  | Company Secretary |
| Membership No.: 110815 |  |  | Membership No.: F4129 |
| Bengaluru |  |  |  |
|  April 16, 2026 |  |  |  |

---

------

**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<br>capital, fully<br>paid-up** |<br>**Share<br>premium** |<br>**Retained<br>earnings** |<br>**Share-<br>based<br>payment<br>reserve** |<br>**Special<br>Economic<br>Zone Re-<br>investment<br>reserve** | **Foreign<br>currency<br>translation<br>reserve <sup>(2)</sup>** | **Cash 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-<br>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 year** |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Profit for the year |  |  |  | 131354 |  |  |  |  |  | **131354** | 826 | **132180** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other comprehensive income |  |  |  |  |  |  | 7253 | (788) | (2224) | **4241** | 22 | **4263** |
|  **Total comprehensive income for the year** | **—** | **—** | **—** | **131354** | **—** | **—** | **7253** | **(788)** | **(2224)** | **135595** | **848** | **136443** |
|  Issue of equity shares on exercise of options | 13628596 | 27 | 4950 |  | (4950) |  |  |  |  | **27** |  | **27** |
|  Bonus issue of equity shares <sup>(4)</sup> | 5233369207 | 10467 | (5613) | (3193) |  |  |  |  | (1661) | **—** |  | **—** |
|  Dividend |  |  |  | (62750) |  |  |  |  |  | **(62750)** |  | **(62750)** |
|  Transfer from Other components of equity <sup>(2)</sup> |  |  |  | 5754 |  |  |  |  | (5754) | **—** |  | **—** |
|  Transfer of shares pertaining to Non-controlling interests of subsidiary |  |  |  | 25 |  |  | (14) |  | (8) | **3** | (3) | **—** |
|  Compensation cost related to employee share-based payment |  |  |  |  | 5551 |  |  |  |  | **5551** |  | **5551** |
|  Transferred from Special Economic Zone Re-investment reserve |  |  |  | 14351 |  | (14351) |  |  |  | **—** |  | **—** |
|  Others |  |  |  |  |  |  |  |  |  | **—** | (47) | **(47)** |
|  **Other transactions for the year** | **5246997803** | **10494** | **(663)** | **(45813)** | **601** | **(14351)** | **(14)** | **—** | **(7423)** | **(57169)** | **(50)** | **(57219)** |
|  **As at March 31, 2025** | **10472136049** | **20944** | **2628** | **716477** | **6985** | **27778** | **54500** | **(210)** | **(793)** | **828309** | **2138** | **830447** |

---

<sup>(1)</sup> Includes 11,905,480 treasury shares held as at March 31, 2025 by a controlled trust.

<sup>(2)</sup> Refer to Note 19

<sup>(3)</sup> Refer to Note 18

<sup>(4)</sup> Refer to Note 30

------

**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 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 Re-<br>investment<br>reserve** | **Foreign<br>currency<br>translation<br>reserve <sup>(2)</sup>** | **Cash 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-<br>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 year** |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Profit for the year |  |  |  | 131974 |  |  |  |  |  | **131974** | 681 | **132655** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other comprehensive income |  |  |  |  |  |  | 46377 | (7194) | (3390) | **35793** | 246 | **36039** |
|  **Total comprehensive income for the year** | **—** | **—** | **—** | **131974** | **—** | **—** | **46377** | **(7194)** | **(3390)** | **167767** | **927** | **168694** |
|  Issue of equity shares on exercise of options | 16276409 | 33 | 3530 |  | (3530) |  |  |  |  | **33** |  | **33** |
|  Dividend <sup>(4)</sup> |  |  |  | (115206) |  |  |  |  |  | **(115206)** | (569) | **(115775)** |
|  Compensation cost related to employee share-based payment |  |  |  |  | 4465 |  |  |  |  | **4465** |  | **4465** |
|  Transferred from Special Economic Zone Re-investment reserve |  |  |  | 1812 |  | (1812) |  |  |  | **—** |  | **—** |
|  Others |  |  |  |  |  |  | (5) | 5 |  | **—** | 13 | **13** |
|  **Other transactions for the year** | **16276409** | **33** | **3530** | **(113394)** | **935** | **(1812)** | **(5)** | **5** | **—** | **(110708)** | **(556)** | **(111264)** |
|  **As at March 31, 2026** | **10488412458** | **20977** | **6158** | **735057** | **7920** | **25966** | **100872** | **(7399)** | **(4183)** | **885368** | **2509** | **887877** |
|  **Convenience translation into U.S. Dollar in millions (unaudited) Refer to Note 2(iii)** |  | **224** | **66** | **7834** | **84** | **277** | **1075** | **(79)** | **(44)** | **9437** | **27** | **9464** |

---

<sup>(1)</sup> Includes 11,905,480 treasury shares held as at March 31, 2026 by a controlled trust.

<sup>(2)</sup> Refer to Note 19

<sup>(3)</sup> Refer to Note 18

<sup>(4)</sup> Refer to Note 32

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<br> (DIN: 10574442) |
| **Anand Subramanian** | **Aparna C. Iyer** |  | **M. Sanaulla Khan** |
| Partner | Chief Financial Officer |  | Company Secretary |
| Membership No.: 110815 |  |  | Membership No.: F4129 |
| Bengaluru |  |  |  |
|  April 16, 2026 |  |  |  |

---

------

**WIPRO LIMITED AND SUBSIDIARIES** 

**INTERIM CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS** 

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

---

| | | | |
|:---|:---|:---|:---|
|  | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** |
|  | **2025** | **2026** | **2026** |
|  | | | **Convenience translation<br>into U.S. Dollar in<br>millions (unaudited)<br>Refer to Note 2(iii)** |
|  **Cash flows from operating activities** |  |  |  |
|  Profit for the year | 132180 | 132655 | 1414 |
|  **Adjustments to reconcile profit for the year to net cash generated from operating activities:** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gain on sale of property, plant and equipment, net | (606) | (393) | (4) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Depreciation, amortization and impairment expense | 29579 | 29107 | 310 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Unrealized exchange (gain)/loss, net | (623) | 2168 | 23 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share-based compensation expense | 5551 | 4465 | 48 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share of net (profit)/loss of associate and joint venture accounted for using equity method | (254) | (257) | (3) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Income tax expense | 42777 | 40767 | 434 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Finance and other income, net of finance expenses | (23432) | (21914) | (234) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Change in fair value of contingent consideration | (169) | 49 | 1 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lifetime expected credit loss | 324 | 2838 | 30 |
|  **Changes in operating assets and liabilities, net of effects from acquisitions** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Increase)/Decrease in trade receivables | 1894 | (11442) | (122) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Increase)/Decrease in unbilled receivables and contract assets | (1331) | (14498) | (154) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Increase)/Decrease in Inventories | 213 | 184 | 2 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Increase)/Decrease in other financial assets and other assets | 6609 | (205) | (2) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Increase/(Decrease) in trade payables, accrued expenses, other financial liabilities, other liabilities and provisions | 548 | 8482 | 90 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Increase/(Decrease) in contract liabilities | 2341 | 3555 | 38 |
|  **Cash generated from operating activities before taxes** | **195601** | **175561** | **1871** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Income taxes paid, net | (26175) | (26245) | (280) |
|  **Net cash generated from operating activities** | **169426** | **149316** | **1591** |
|  **Cash flows from investing activities:** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment for purchase of property, plant and equipment | (14737) | (15603) | (166) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Proceeds from disposal of property, plant and equipment | 1822 | 758 | 8 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment in associate |  | (352) | (4) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment for purchase of investments | (801582) | (837806) | (8929) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Proceeds from sale of investments | 706520 | 816732 | 8704 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment for business acquisitions including deposits and escrow, net of cash acquired | (964) | (26033) | (277) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repayment of security deposit for property, plant and equipment | (300) |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interest received | 26212 | 28878 | 308 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dividend received | 2299 | 3 | ^ |
|  **Net cash generated from/(used in) investing activities** | **(80730)** | **(33423)** | **(356)** |
|  **Cash flows from financing activities:** |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Proceeds from issuance of equity shares and shares pending allotment | 27 | 33 | ^ |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repayment of loans and borrowings | (177672) | (259841) | (2769) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Proceeds from loans and borrowings | 195595 | 253089 | 2697 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment of lease liabilities | (10474) | (11561) | (123) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment for contingent consideration |  | (648) | (7) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment of deferred consideration on business combination |  | (221) | (2) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interest and finance expenses paid | (8689) | (6336) | (67) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment of dividend | (62750) | (115206) | (1228) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment of dividend to Non-controlling interest holders |  | (569) | (6) |
|  **Net cash generated from/(used) in financing activities** | **(63963)** | **(141260)** | **(1505)** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net increase in cash and cash equivalents during the year | 24733 | (25367) | (270) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Effect of exchange rate changes on cash and cash equivalents | 290 | 8948 | 95 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cash and cash equivalents at the beginning of the year | 96951 | 121974 | 1300 |
|  **Cash and cash equivalents at the end of the year (Refer to Note 10)** | **121974** | **105555** | **1125** |

---

^ 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 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<br> (DIN: 10574442) |
| **Anand Subramanian** | **Aparna C. Iyer** |  | **M. Sanaulla Khan** |
| Partner | Chief Financial Officer |  | Company Secretary |
| Membership No.: 110815 |  |  | Membership No.: F4129 |
| Bengaluru |  |  |  |
|  April 16, 2026 |  |  |  |

---

------

**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 April 16, 2026.

**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 and year ended March 31, 2026, have been translated into United States Dollars at the certified foreign exchange rate of U.S.$1 = ₹ 93.83 as published by Federal Reserve Board of Governors on March 31, 2026. 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 |  |  |  | 6215 |  | 10623 |  | 3143 |  | 943 |  | 10 |  | 20934 |
|  Additions through Business combinations |  |  |  |  |  | 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:** |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  **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 |  |  |  | 923 |  | 9253 |  | 1795 |  | 737 |  | 3 |  | 12711 |
|  Additions through Business combination (Refer to Note 7) |  |  |  | 131 |  | 109 |  | 22 |  | 99 |  | 1 |  | 362 |
|  Disposals |  |  |  | (821) |  | (14979) |  | (1449) |  | (720) |  | (2) |  | (17971) |
|  Translation adjustment |  | 31 |  | 440 |  | 3182 |  | 270 |  | 147 |  | 1 |  | 4071 |
|  **As at March 31, 2026** | ₹ | **4404** | ₹ | **53229** | ₹ | **97119** | ₹ | **20214** | ₹ | **7926** | ₹ | **37** | ₹ | **182929** |
|  **Accumulated depreciation/ impairment:** |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  **As at April 1, 2025** | ₹ |  | ₹ | 12997 | ₹ | 73459 | ₹ | 12989 | ₹ | 5821 | ₹ | 17 | ₹ | 105283 |
|  Depreciation and impairment |  |  |  | 1848 |  | 9669 |  | 2387 |  | 686 |  | 5 |  | 14595 |
|  Disposals |  |  |  | (695) |  | (14730) |  | (1245) |  | (697) |  | (1) |  | (17368) |
|  Translation adjustment |  |  |  | 211 |  | 2670 |  | 197 |  | 116 |  | 1 |  | 3195 |
|  **As at March 31, 2026** | ₹ | **—** | ₹ | **14361** | ₹ | **71068** | ₹ | **14328** | ₹ | **5926** | ₹ | **22** | ₹ | **105705** |
|  **Net carrying value as at March 31, 2026** | ₹ | **4404** | ₹ | **38868** | ₹ | **26051** | ₹ | **5886** | ₹ | **2000** | ₹ | **15** | ₹ | **77224** |
|  Capital work-in-progress <sup>(2)</sup> |  |  |  |  |  |  |  |  |  |  |  |  | ₹ | 4563 |
|  **Net carrying value including Capital work-in-progress as at March 31, 2026** | **Net carrying value including Capital work-in-progress as at March 31, 2026** | **Net carrying value including Capital work-in-progress as at March 31, 2026** | **Net carrying value including Capital work-in-progress as at March 31, 2026** | **Net carrying value including Capital work-in-progress as at March 31, 2026** | **Net carrying value including Capital work-in-progress as at March 31, 2026** | **Net carrying value including Capital work-in-progress as at March 31, 2026** | **Net carrying value including Capital work-in-progress as at March 31, 2026** | **Net carrying value including Capital work-in-progress as at March 31, 2026** | **Net carrying value including Capital work-in-progress as at March 31, 2026** | **Net carrying value including Capital work-in-progress as at March 31, 2026** | **Net carrying value including Capital work-in-progress as at March 31, 2026** | **Net carrying value including Capital work-in-progress as at March 31, 2026** | ₹ | **81787** |

---

<sup>(1)</sup> Including net carrying value of computer equipment and software amounting to ₹ 16,003 and ₹ 16,719 as at March 31, 2025 and March 31, 2026, respectively. 

<sup>(2)</sup> Including capital advance of ₹ 15 and Capital work-in-progress of ₹ 6 on account of additions through business combination. (Refer to Note 7)

------

**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** | | |
|  | **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 |  |  |  | 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 |  |  |  | 7697 |  |  |  | 233 |  | 7930 |
|  Additions through Business combination (Refer to Note 7) |  |  |  | 1062 |  |  |  |  |  | 1062 |
|  Disposals |  |  |  | (5385) |  | (959) |  | (204) |  | (6548) |
|  Translation adjustment |  |  |  | 2062 |  | 593 |  | 135 |  | 2790 |
|  **As at March 31, 2026** | ₹ | **1122** | ₹ | **40474** | ₹ | **5079** | ₹ | **904** | ₹ | **47579** |
|  **Accumulated depreciation:** |  |  |  |  |  |  |  |  |  |  |
|  **As at April 1, 2025** | ₹ | 106 | ₹ | 14904 | ₹ | 1356 | ₹ | 381 | ₹ | 16747 |
|  Depreciation |  | 19 |  | 5611 |  | 875 |  | 220 |  | 6725 |
|  Disposals |  |  |  | (4421) |  | (936) |  | (156) |  | (5513) |
|  Translation adjustment |  |  |  | 1054 |  | 207 |  | 72 |  | 1333 |
|  **As at March 31, 2026** | ₹ | **125** | ₹ | **17148** | ₹ | **1502** | ₹ | **517** | ₹ | **19292** |
|  **Net carrying value as at March 31, 2026** | ₹ | **997** | ₹ | **23326** | ₹ | **3577** | ₹ | **387** | ₹ | **28287** |

---

**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** | **March 31, 2026** | **March 31, 2026** |
|  **Balance at the beginning of the year** | ₹ | 316002 | ₹ | 325014 |
|  Acquisition through Business combinations (Refer to Note 7) |  | 1324 |  | 24772 |
|  Translation adjustment |  | 7688 |  | 37613 |
|  **Balance at the end of the year** | ₹ | **325,014** | ₹ | **387,399** |

---

------

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-**<br>**related** | **Marketing-**<br>**related** | **Total** | **Total** |
|  **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 |
|  Acquisition through Business combination (Refer to Note 7) |  | 5644 |  | 1109 |  | 6753 |
|  Deductions/adjustments |  | (4420) |  |  |  | (4420) |
|  Translation adjustment |  | 4387 |  | 1122 |  | 5509 |
|  **As at March 31, 2026** | ₹ | **48072** | ₹ | **11953** | ₹ | **60025** |
|  **Accumulated amortization/ impairment:** |  |  |  |  |  |  |
|  **As at April 1, 2025** | ₹ | 20950 | ₹ | 3783 | ₹ | 24733 |
|  Amortization and impairment <sup>(1)</sup> |  | 6599 |  | 1188 |  | 7787 |
|  Deductions/adjustments |  | (4420) |  |  |  | (4420) |
|  Translation adjustment |  | 2252 |  | 497 |  | 2749 |
|  **As at March 31, 2026** | ₹ | **25381** | ₹ | **5468** | ₹ | **30849** |
|  **Net carrying value as at March 31, 2026** | ₹ | **22691** | ₹ | **6485** | ₹ | **29176** |

---

(1) During the year ended March 31, 2025 and 2026, 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 and ₹ 851 for the year ended March 31, 2025 and 2026 respectively, 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. Business combinations** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) During the year ended March 31, 2026, the Company has completed a business combination by acquiring 100% equity
interest in Digital Transformation Solutions (DTS) business unit of HARMAN, a Samsung company, a global provider of Engineering, Research & Development (ER&D) services and Information Technology (IT) services. The acquisition was
consummated on December 1, 2025, for total cash consideration of ₹ 34,044.

---

| | | |
|:---|:---|:---|
| **Description** | **Harman** | **Harman** |
|  Net assets | ₹ | 2996 |
|  Fair value of property, plant and equipment |  | 383 |
|  Fair value of right-of-use assets |  | 1062 |
|  Fair value of customer-related intangibles |  | 5644 |
|  Fair value of marketing-related intangibles |  | 1109 |
|  Deferred tax liabilities on intangible assets |  | (1915) |
|  **Total identifiable assets** | ₹ | **9279** |
|  Goodwill |  | 24765 |
|  **Total purchase price** | ₹ | **34044** |
|  **Net Assets include:** |  |  |
|  Cash and cash equivalents | ₹ | 8011 |
|  Fair value of acquired trade receivables included in net assets |  | 3066 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gross contractual amount of acquired trade receivables |  | 3225 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Less: Allowance for lifetime expected credit loss |  | (159) |
|  Transaction costs included in general and administrative expenses | ₹ | 230 |

---

The above purchase price allocation for Harman is provisional and will be finalized as soon as practicable within the measurement period, but in no event later than one year following the date of acquisition.

The goodwill of ₹ 24,765 comprises value of acquired workforce and expected synergies arising from the business combinations. Goodwill is allocated to IT Services segment and is not deductible for income tax purposes.

The pro-forma effects of acquisition of Harman for the three months and year ended March 31, 2026, on the Company's results were not material.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) The Applied Value Technologies, Inc., Applied Value Technologies B.V. and Applied Value Technologies Pte
Limited ("AVT") was consummated on December 16, 2024. During the year ended March 31, 2026, the Company finalized purchase price allocation, with no material impact on goodwill.

------

**8. Investments** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31, 2025** | **March 31, 2025** | **March 31, 2026** | **March 31, 2026** |
|  **Non-current** |  |  |  |  |
|  **Financial instruments at FVTPL** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equity instruments <sup>(1)</sup> | ₹ | 4955 | ₹ | 7336 |
| &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 |  | 12143 |
|  **Financial instruments at amortized cost** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inter corporate and term deposits <sup>(3)</sup> |  | 7807 |  | 8574 |
|  | ₹ | **26458** | ₹ | **28053** |
|  **Current** |  |  |  |  |
|  **Financial instruments at FVTPL** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Short-term mutual funds <sup>(2)</sup> | ₹ | 88776 | ₹ | 79719 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fixed maturity plan mutual funds |  | 300 |  | 1281 |
|  **Financial instruments at FVTOCI** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-convertible debentures |  | 219389 |  | 210328 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Government securities |  | 10651 |  | 8948 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Commercial papers |  | 2858 |  | 14227 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bonds |  | 21138 |  | 10385 |
|  **Financial instruments at amortized cost** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inter corporate and term deposits <sup>(3)</sup> |  | 68362 |  | 112792 |
|  | ₹ | **411474** | ₹ | **437680** |
|  **Total** | ₹ | **437932** | ₹ | **465733** |
|  Financial instruments at FVTPL | ₹ | 95234 | ₹ | 88336 |
|  Financial instruments at FVTOCI |  | 266529 |  | 256031 |
|  Financial instruments at amortized cost |  | 76169 |  | 121366 |

---

<sup>(1)</sup> Uncalled capital commitments outstanding as at March 31, 2025 and March 31, 2026, was ₹ 1,576 and ₹ 2,577, respectively.

<sup>(2)</sup> As at March 31, 2025 and March 31, 2026, short-term mutual funds include units lien with bank on account of margin money for currency derivatives amounting to ₹ 233 and ₹ Nil, respectively. 

<sup>(3)</sup> These deposits earn a fixed rate of interest. As at March 31, 2025 and March 31, 2026, term deposits include deposits in lien with banks, held as margin money deposits against guarantees amounting to ₹ 953 and ₹ 961, respectively. 

**9. Inventories** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31, 2025** | **March 31, 2025** | **March 31, 2026** | **March 31, 2026** |
|  Stores and spare parts | ₹ | 9 | ₹ | 3 |
|  Traded goods |  | 685 |  | 514 |
|  | ₹ | **694** | ₹ | **517** |

---

**10. Cash and cash equivalents** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31, 2025** | **March 31, 2025** | **March 31, 2026** | **March 31, 2026** |
|  Cash and bank balances | ₹ | 74456 | ₹ | 96145 |
|  Demand deposits with banks <sup>(1)</sup> |  | 47518 |  | 9410 |
|  | ₹ | **121974** | ₹ | **105555** |

---

<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** |
|  | **March 31, 2025** | **March 31, 2025** | **March 31, 2026** | **March 31, 2026** |
|  Cash and cash equivalents | ₹ | 121974 | ₹ | 105555 |
|  Bank overdrafts |  | ^ |  |  |
|  | ₹ | **121,974** | ₹ | **105,555** |

---

^ Value is less than 0.5

------

**11. Other financial assets** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31, 2025** | **March 31, 2025** | **March 31, 2026** | **March 31, 2026** |
|  **Non-current** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Finance lease receivables | ₹ | 3090 | ₹ | 3922 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Security deposits |  | 1318 |  | 1812 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advance to customers |  | 225 |  | 509 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dues from officers and employees |  | 30 |  | 16 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other receivables |  | 1 |  | ^ |
|  | ₹ | **4664** | ₹ | **6259** |
|  **Current** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Finance lease receivables | ₹ | 5144 | ₹ | 4189 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Security deposits |  | 1827 |  | 2235 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Receivables from redemption of mutual funds |  |  |  | 800 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interest receivables |  | 596 |  | 357 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Claims receivables |  | 195 |  | 384 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dues from officers and employees |  | 505 |  | 435 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advance to customers |  | 70 |  | 494 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other receivables |  | 111 |  | 1351 |
|  | ₹ | **8448** | ₹ | **10245** |
|  | ₹ | **13112** | ₹ | **16504** |

---

^ Value is less than 0.5

**12. Other assets** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31, 2025** | **March 31, 2025** | **March 31, 2026** | **March 31, 2026** |
|  **Non-current** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Prepaid expenses | ₹ | 2657 | ₹ | 4356 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interest receivable from statutory authorities |  | 1148 |  | 1062 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred contract cost |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Costs to obtain contracts <sup>(1)</sup> |  | 3277 |  | 2592 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Costs to fulfil contracts <sup>(2)</sup> |  | 378 |  | 1000 |
|  | ₹ | **7460** | ₹ | **9010** |
|  **Current** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Prepaid expenses | ₹ | 16917 | ₹ | 18929 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Balance with GST and other authorities |  | 6760 |  | 7969 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advance to suppliers |  | 2323 |  | 2369 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Withholding taxes |  | 542 |  | 975 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dues from officers and employees |  | 453 |  | 415 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Defined benefit plan asset, net |  | 472 |  | 204 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred contract cost |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Costs to obtain contracts <sup>(1)</sup> |  | 1407 |  | 1903 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Costs to fulfil contracts <sup>(2)</sup> |  | 131 |  | 151 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other receivables |  | 123 |  | 249 |
|  | ₹ | **29128** | ₹ | **33164** |
|  | ₹ | **36588** | ₹ | **42174** |

---

<sup>(1)</sup> Costs to obtain contracts amortization of ₹ 356 and ₹ 706 during the three months ended March 31, 2025 and 2026 respectively, ₹ 1,333 and ₹ 2,558 during the year ended March 31, 2025 and 2026 respectively.

<sup>(2)</sup> Costs to fulfil contracts amortization of ₹ 31 and ₹ 33 during the three months ended March 31, 2025 and 2026 respectively, ₹ 83 and ₹ 150 during the year ended March 31, 2025 and 2026 respectively.

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

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31, 2025** | **March 31, 2025** | **March 31, 2026** | **March 31, 2026** |
|  **Non-current** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Unsecured Notes 2026 <sup>(1)</sup> | ₹ | 63954 | ₹ |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Loans from institutions other than banks |  |  |  | 1962 |
|  | ₹ | **63954** | ₹ | **1962** |
|  **Current** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Unsecured Notes 2026 <sup>(1)</sup> | ₹ |  | ₹ | 71052 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Borrowings from banks |  | 97863 |  | 94860 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bank overdrafts |  | ^ |  |  |
|  | ₹ | **97863** | ₹ | **165912** |
|  | ₹ | **161817** | ₹ | **167874** |

---

^ 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). 

------

**14. Trade payables and accrued expenses** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31, 2025** | **March 31, 2025** | **March 31, 2026** | **March 31, 2026** |
|  **Non-current** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accrued expenses | ₹ |  | ₹ | 4394 |
|  | ₹ | **—** | ₹ | **4394** |
|  **Current** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trade payables | ₹ | 21985 | ₹ | 22258 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accrued expenses |  | 66267 |  | 72666 |
|  | ₹ | **88252** | ₹ | **94924** |
|  | ₹ | **88252** | ₹ | **99318** |

---

**15. Other financial liabilities** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31, 2025** | **March 31, 2025** | **March 31, 2026** | **March 31, 2026** |
|  **Non-current** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Liability on written put options to non-controlling interests (Refer to Note 18) | ₹ | 4945 | ₹ | 3071 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Contingent consideration (Refer to Note 18) |  | 1307 |  | 1178 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Liabilities towards customer contracts |  | 1026 |  | 719 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Long-term incentive payable |  | 387 |  | 376 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred consideration for Business combination |  | 61 |  | 34 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rent deposit |  | 26 |  | 12 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other liabilities <sup>(1)</sup> |  | 41 |  | 1353 |
|  | ₹ | **7793** | ₹ | **6743** |
|  **Current** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Liability on written put options to non-controlling interests (Refer to Note 18) | ₹ |  | ₹ | 2628 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Liabilities towards customer contracts |  | 342 |  | 721 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Capital creditors |  | 1255 |  | 689 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advance from customers |  | 167 |  | 329 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Rent deposit |  | 475 |  | 477 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Contingent consideration (Refer to Note 18) |  | 557 |  | 456 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interest accrued on loans and borrowings |  | 489 |  | 541 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred consideration for Business combination |  | 295 |  | 118 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Unclaimed dividend |  | 64 |  | 177 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other liabilities <sup>(2)</sup> |  | 234 |  | 5221 |
|  | ₹ | **3878** | ₹ | **11357** |
|  | ₹ | **11671** | ₹ | **18100** |

---

<sup>(1)</sup> Includes payable to selling shareholders

<sup>(2)</sup> Includes liability on non-designated hedges

**16. Other liabilities** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31, 2025** | **March 31, 2025** | **March 31, 2026** | **March 31, 2026** |
|  **Non-current** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Statutory and other liabilities | ₹ | 12757 | ₹ | 17877 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Employee benefits obligations |  | 4362 |  | 5165 |
|  | ₹ | **17119** | ₹ | **23042** |
|  **Current** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Employee benefits obligations | ₹ | 16001 | ₹ | 17967 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Statutory and other liabilities |  | 14295 |  | 16012 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advance from customers |  | 790 |  | 822 |
|  | ₹ | **31086** | ₹ | **34801** |
|  | ₹ | **48205** | ₹ | **57843** |

---

------

**17. Provisions** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
|  | **March 31, 2025** | **March 31, 2025** | **March 31, 2026** | **March 31, 2026** |
|  **Non-current** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provision for onerous contracts | ₹ | 294 | ₹ | 224 |
|  | ₹ | **294** | ₹ | **224** |
|  **Current** |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provision for onerous contracts | ₹ | 1288 | ₹ | 1184 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provision for warranty |  | 207 |  | 214 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Others |  | 142 |  | 98 |
|  | ₹ | **1637** | ₹ | **1496** |
|  | ₹ | **1931** | ₹ | **1720** |

---

**18. 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 10) | ₹ |  | ₹ |  | ₹ |  | ₹ | 121974 | ₹ | 121974 |
|  Investments (Refer to Note 8) |  |  |  |  |  |  |  |  |  |  |
| &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 11) |  |  |  |  |  |  |  | 13112 |  | 13112 |
|  Derivative assets (Refer to Note 18) |  | 1105 |  |  |  | 715 |  |  |  | 1820 |
|  | ₹ | **96339** | ₹ | **254036** | ₹ | **13208** | ₹ | **393579** | ₹ | **757162** |
|  **Financial Liabilities:** |  |  |  |  |  |  |  |  |  |  |
|  Trade payables and other financial liabilities |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trade payables and accrued expenses (Refer to Note 14) | ₹ |  | ₹ |  | ₹ |  | ₹ | 88252 | ₹ | 88252 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other financial liabilities (Refer to Note 15) |  | 1864 |  |  |  |  |  | 9807 |  | 11671 |
|  Loans, borrowings and bank overdrafts (Refer to Note 13) |  |  |  |  |  |  |  | 161817 |  | 161817 |
|  Lease liabilities |  |  |  |  |  |  |  | 30218 |  | 30218 |
|  Derivative liabilities (Refer to Note 18) |  | 75 |  |  |  | 893 |  |  |  | 968 |
|  | ₹ | **1939** | ₹ | **—** | ₹ | **893** | ₹ | **290094** | ₹ | **292926** |

---

------

The carrying value of financial instruments by categories as at March 31, 2026 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 10) | ₹ |  | ₹ |  | ₹ |  | ₹ | 105555 | ₹ | 105555 |
|  Investments (Refer to Note 8) |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equity Instruments |  | 7336 |  |  |  | 12143 |  |  |  | 19479 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fixed maturity plan mutual funds |  | 1281 |  |  |  |  |  |  |  | 1281 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Short-term mutual funds |  | 79719 |  |  |  |  |  |  |  | 79719 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-convertible debentures |  |  |  | 210328 |  |  |  |  |  | 210328 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Government securities |  |  |  | 8948 |  |  |  |  |  | 8948 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Commercial papers |  |  |  | 14227 |  |  |  |  |  | 14227 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Bonds |  |  |  | 10385 |  |  |  |  |  | 10385 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inter corporate and term deposits |  |  |  |  |  |  |  | 121366 |  | 121366 |
|  Other financial assets |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trade receivables |  |  |  |  |  |  |  | 136250 |  | 136250 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Unbilled receivables |  |  |  |  |  |  |  | 84256 |  | 84256 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other financial assets (Refer to Note 11) |  |  |  |  |  |  |  | 16504 |  | 16504 |
|  Derivative assets (Refer to Note 18) |  | 295 |  |  |  | 593 |  |  |  | 888 |
|  | ₹ | **88631** | ₹ | **243888** | ₹ | **12736** | ₹ | **463931** | ₹ | **809186** |
|  **Financial Liabilities:** |  |  |  |  |  |  |  |  |  |  |
|  Trade payables and other financial liabilities |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Trade payables and accrued expenses (Refer to Note 14) | ₹ |  | ₹ |  | ₹ |  | ₹ | 99318 | ₹ | 99318 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other financial liabilities (Refer to Note 15) |  | 1634 |  |  |  |  |  | 16466 |  | 18100 |
|  Loans, borrowings and bank overdrafts (Refer to Note 13) |  |  |  |  |  |  |  | 167874 |  | 167874 |
|  Lease liabilities |  |  |  |  |  |  |  | 35036 |  | 35036 |
|  Derivative liabilities (Refer to Note 18) |  | 1453 |  |  |  | 9525 |  |  |  | 10978 |
|  | ₹ | **3087** | ₹ | **—** | ₹ | **9525** | ₹ | **318694** | ₹ | **331306** |

---

**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 March 31, 2026, 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 March 31, 2026 was 4.48%.

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 March 31, 2026.

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** | **March 31, 2026** | **March 31, 2026** | **March 31, 2026** | **March 31, 2026** | **March 31, 2026** | **March 31, 2026** | **March 31, 2026** | **March 31, 2026** |
|  | **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 | ₹ |  | ₹ | **593** | ₹ |  | ₹ | 593 | ₹ |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Others |  | **1105** |  |  |  | 1105 |  |  |  | **295** |  |  |  | 295 |  |  |
|  **Investments:** |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Short-term mutual funds |  | **88776** |  | 88776 |  |  |  |  |  | **79719** |  | 79719 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fixed maturity plan mutual funds |  | **1503** |  |  |  | 1503 |  |  |  | **1281** |  |  |  | 1281 |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equity instruments |  | **17448** |  | 57 |  |  |  | 17391 |  | **19479** |  | 36 |  |  |  | 19443 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-convertible debentures, government securities, commercial papers and bonds |  | **254036** |  | 10550 |  | 243486 |  |  |  | **243888** |  | 8854 |  | 235034 |  |  |
|  **Liabilities** |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  **Derivative instruments:** |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cash flow hedges | ₹ | **(893)** | ₹ |  | ₹ | (893) | ₹ |  | ₹ | **(9525)** | ₹ |  | ₹ | (9525) | ₹ |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Others |  | **(75)** |  |  |  | (75) |  |  |  | **(1453)** |  |  |  | (1453) |  |  |
|  **Liability on written put options to non-controlling interests** |  | **(4945)** |  |  |  |  |  | (4945) |  | **(5699)** |  |  |  |  |  | (5699) |
|  **Contingent consideration** |  | **(1864)** |  |  |  |  |  | (1864) |  | **(1634)** |  |  |  |  |  | (1634) |

---

------

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

---

| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;**Financial instrument** | **Method and assumptions** |
| &nbsp;&nbsp;&nbsp; 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 March 31, 2026, 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. |
| &nbsp;&nbsp;&nbsp;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. |
| &nbsp;&nbsp;&nbsp;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.

---

| | |
|:---|:---|
| &nbsp;&nbsp;&nbsp;**Financial instrument** | **Method and assumptions** |
| &nbsp;&nbsp;&nbsp;Investment in equity instruments | Fair value of these instruments is determined using market approach primarily based on market multiples method. |
| &nbsp;&nbsp;&nbsp;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 March 31, 2026:** 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
| **Investment in equity instruments** | **March 31, 2025** | **March 31, 2025** | **March 31, 2026** | **March 31, 2026** |
|  **Balance at the beginning of the year** | ₹ | 20126 | ₹ | 17391 |
|  Additions |  | 1925 |  | 2038 |
|  Disposals <sup>(1)</sup> <sup>(2)</sup> |  | (1828) |  | (1199) |
|  Gain/(loss) recognized in consolidated statement of income |  | 321 |  | 768 |
|  Gain/(loss) recognized in other comprehensive income |  | (3609) |  | (1431) |
|  Translation adjustment |  | 456 |  | 1876 |
|  **Balance at the end of the year** | ₹ | **17391** | ₹ | **19443** |

---

------

<sup>(1)</sup> During the year ended March 31, 2025, as a result of an acquistion 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. 

<sup>(2)</sup> During the year ended March 31, 2026, as a result of an acquistion by another investors, the Company sold its shares of equity instruments in three companies at a fair value of ₹ 585 and recognised a cumulative gain of ₹ 389 in other comprehensive income and cumulative loss of ₹ 138 in consolidated statement of income. 

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **As at** | **As at** | **As at** | **As at** |
| **Contingent consideration** | **March 31, 2025** | **March 31, 2025** | **March 31, 2026** | **March 31, 2026** |
|  **Balance at the beginning of the year** | ₹ | (429) | ₹ | (1864) |
|  (Addition)/Reversals <sup>(1)</sup> |  | 169 |  | (49) |
|  Addition through Business combination |  | (1537) |  |  |
|  Payouts |  |  |  | 648 |
|  Finance expense recognized in consolidated statement of income |  | (47) |  | (195) |
|  Translation adjustment |  | (20) |  | (174) |
|  **Balance at the end of the year** | ₹ | **(1864)** | ₹ | **(1634)** |

---

<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** | **March 31, 2026** | **March 31, 2026** |
|  **Balance at the beginning of the year** | ₹ | (4303) | ₹ | (4945) |
|  Finance expense recognized in consolidated statement of income |  | (530) |  | (585) |
|  Changes in fair value of written put options |  |  |  | 385 |
|  Translation adjustment |  | (112) |  | (554) |
|  **Balance at the end of the year** | ₹ | **(4945)** | ₹ | **(5699)** |

---

**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:

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** |
|  | **2025** | **2025** | **2026** | **2026** |
|  **Balance as at the beginning of the year** | ₹ | **773** | ₹ | **(275)** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Changes in fair value of effective portion of derivatives |  | (1185) |  | (13440) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred cancellation gain/(loss), net |  | (91) |  | (1174) |
| &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> |  | 203 |  | 5163 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net (gain)/loss on ineffective portion of derivative instruments classified to consolidated statement of income |  | 25 |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Translation gain |  |  |  | 7 |
|  **Gain/(loss) on cash flow hedging derivatives, net** | ₹ | **(1048)** | ₹ | **(9444)** |
|  **Balance as at the end of the year** | ₹ | **(275)** | ₹ | **(9719)** |
|  Deferred tax asset/(liability) thereon |  | 65 |  | 2320 |
|  **Balance as at the end of the year, net of deferred taxes** | ₹ | **(210)** | ₹ | **(7399)** |

---

<sup>(1)</sup> Includes net (gain)/loss reclassified to revenue of ₹ 394 and ₹ 6,093 for the year ended March 31, 2025, and 2026, respectively; net (gain)/loss reclassified to cost of revenues of ₹ (51) and ₹ (877) for the year ended March 31, 2025, and 2026, respectively; net (gain)/loss reclassified to finance expenses of ₹ (213) and ₹ (53) for the year ended March 31, 2025, and 2026, respectively and net (gain)/loss reclassified to finance and other income of ₹ 73 and ₹ Nil for the year ended March 31, 2025, and 2026, respectively. 

------

The related hedge transactions for balance in cash flow hedging reserves as at March 31, 2026 are expected to occur and be reclassified to the statement of income over a period of 12 months.

As at March 31, 2025 and 2026, 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.

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

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

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** |
|  | **2025** | **2025** | **2026** | **2026** |
|  **Balance at the beginning of the year** | ₹ | 47261 | ₹ | 54500 |
|  Translation difference related to foreign operations, net |  | 7294 |  | 46377 |
|  Transfer of shares pertaining to Non-controlling interests of subsidiary |  | (14) |  |  |
|  Reclassification of foreign currency translation differences on liquidation of subsidiaries to statement of income |  | (41) |  |  |
|  Others |  |  |  | (5) |
|  **Balance at the end of the year** | ₹ | **54500** | ₹ | **100872** |

---

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 OCI** | **Investment in debt**<br>**instruments**<br>**measured at fair**<br>**value through 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 |  | 289 |  | 963 |  | (3476) |  |  |  |  |
|  Bonus issue of equity shares (Refer to Note 30) |  |  |  |  |  |  |  | (1661) |  |  |
|  Transfer of shares pertaining to Non-controlling interests of subsidiary |  | (8) |  |  |  |  |  |  |  |  |
|  Transfer to Retained earnings <sup>(1)</sup> |  | (130) |  |  |  | (5624) |  |  |  |  |
|  **As at March 31, 2025** | ₹ | **(135)** | ₹ | **2360** | ₹ | **1220** | ₹ | **—** | ₹ | **(4238)** |
|  **As at April 1, 2025** | ₹ | **(135)** | ₹ | **2360** | ₹ | **1220** | ₹ | **—** | ₹ | **(4238)** |
|  Other comprehensive income |  | 152 |  | (2094) |  | (1448) |  |  |  |  |
|  **As at March 31, 2026** | ₹ | **17** | ₹ | **266** | ₹ | **(228)** | ₹ | **—** | ₹ | **(4238)** |

---

<sup>(1)</sup> Towards transfer of cumulative realized (gain)/loss on disposal of investments in equity instruments designated as FVTOCI and towards transfer of cumulative (gain)/loss on remeasurement of defined benefit plans to retained earnings.

**20. Income taxes** 

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Three months ended March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** |
|  | **2025** | **2025** | **2026** | **2026** | **2025** | **2025** | **2026** | **2026** |
|  Income tax expense as per the consolidated statement of income | ₹ | 11549 | ₹ | 11460 | ₹ | 42777 | ₹ | 40767 |
|  Income tax included in other comprehensive income on: |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gains/(losses) on investment securities |  | 80 |  | (266) |  | 83 |  | (323) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gains/(losses) on cash flow hedging derivatives |  | 372 |  | (1306) |  | (260) |  | (2257) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Remeasurements of the defined benefit plans |  | (26) |  | 99 |  | 49 |  | 10 |
|  | ₹ | **11975** | ₹ | **9987** | ₹ | **42649** | ₹ | **38197** |

---

Income tax expense consists of the following:

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Three months ended March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** |
|  | **2025** | **2025** | **2026** | **2026** | **2025** | **2025** | **2026** | **2026** |
|  Current tax expense | ₹ | 13056 | ₹ | 13001 | ₹ | 45405 | ₹ | 42665 |
|  Deferred tax expense/(reversal) |  | (1507) |  | (1541) |  | (2628) |  | (1898) |
|  | ₹ | **11549** | ₹ | **11460** | ₹ | **42777** | ₹ | **40767** |

---

Income tax expenses are net of provision recorded/(reversal) of taxes pertaining to earlier periods, amounting to ₹ (689) and ₹ (404) for the three months ended March 31, 2025 and 2026, and ₹ (2,306) and ₹ (4,177) for the year ended March 31, 2025 and 2026, 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 and year ended March 31, 2026. In line with amended IAS 12, the Company has not recognized deferred taxes related to Pillar Two income taxes and accordingly has applied the mandatory exception as per the said standard.

**21. Revenues** 

The tables below present disaggregated revenue from contracts with customers by business segment (Refer to Note 28 "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 March 31, 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 | ₹ | 73648 | ₹ | 68517 | ₹ | 58492 | ₹ | 23572 | ₹ | 224229 | ₹ |  | ₹ | **224229** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sale of products |  |  |  |  |  |  |  |  |  |  |  | 813 |  | **813** |
|  | ₹ | **73648** | ₹ | **68517** | ₹ | **58492** | ₹ | **23572** | ₹ | **224229** | ₹ | **813** | ₹ | **225042** |
| B. Revenue by sector |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Banking, Financial Services and Insurance | ₹ | 264 | ₹ | 44173 | ₹ | 22338 | ₹ | 9840 | ₹ | 76615 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Health |  | 28291 |  | 129 |  | 3124 |  | 807 |  | 32351 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumer |  | 26398 |  | 1079 |  | 11151 |  | 3803 |  | 42431 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology and Communications |  | 17585 |  | 5740 |  | 7662 |  | 3164 |  | 34151 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy, Manufacturing and Resources |  | 1110 |  | 17396 |  | 14217 |  | 5958 |  | 38681 |  |  |  |  |
|  | ₹ | **73648** | ₹ | **68517** | ₹ | **58492** | ₹ | **23572** | ₹ | **224229** | ₹ | **813** | ₹ | **225042** |
| C. Revenue by nature of contract |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fixed price and volume based | ₹ | 37012 | ₹ | 34002 | ₹ | 34244 | ₹ | 14667 | ₹ | 119925 | ₹ |  | ₹ | **119925** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Time and materials |  | 36636 |  | 34515 |  | 24248 |  | 8905 |  | 104304 |  |  |  | **104304** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Products |  |  |  |  |  |  |  |  |  |  |  | 813 |  | **813** |
|  | ₹ | **73648** | ₹ | **68517** | ₹ | **58492** | ₹ | **23572** | ₹ | **224229** | ₹ | **813** | ₹ | **225042** |

---

Information on disaggregation of revenues for the three months ended March 31, 2026 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 | ₹ | 79751 | ₹ | 67193 | ₹ | 65321 | ₹ | 27577 | ₹ | 239842 | ₹ |  | ₹ | **239842** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sale of products |  |  |  |  |  |  |  |  |  |  |  | 2521 |  | **2521** |
|  | ₹ | **79751** | ₹ | **67193** | ₹ | **65321** | ₹ | **27577** | ₹ | **239842** | ₹ | **2521** | ₹ | **242363** |
| B. Revenue by sector |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Banking, Financial Services and Insurance | ₹ | 175 | ₹ | 41824 | ₹ | 27217 | ₹ | 12626 | ₹ | 81842 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Health |  | 29497 |  | 436 |  | 3388 |  | 797 |  | 34118 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumer |  | 27982 |  | 839 |  | 11944 |  | 3550 |  | 44315 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology and Communications |  | 20240 |  | 5713 |  | 9699 |  | 4401 |  | 40053 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy, Manufacturing and Resources |  | 1857 |  | 18381 |  | 13073 |  | 6203 |  | 39514 |  |  |  |  |
|  | ₹ | **79751** | ₹ | **67193** | ₹ | **65321** | ₹ | **27577** | ₹ | **239842** | ₹ | **2521** | ₹ | **242363** |
| C. Revenue by nature of contract |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fixed price and volume based | ₹ | 40265 | ₹ | 31836 | ₹ | 37245 | ₹ | 16566 | ₹ | 125912 | ₹ |  | ₹ | **125912** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Time and materials |  | 39486 |  | 35357 |  | 28076 |  | 11011 |  | 113930 |  |  |  | **113930** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Products |  |  |  |  |  |  |  |  |  |  |  | 2521 |  | **2521** |
|  | ₹ | **79751** | ₹ | **67193** | ₹ | **65321** | ₹ | **27577** | ₹ | **239842** | ₹ | **2521** | ₹ | **242363** |

---

------

Information on disaggregation of revenues for the year ended March 31, 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 | ₹ | 281806 | ₹ | 271965 | ₹ | 240187 | ₹ | 94234 | ₹ | 888192 | ₹ |  | ₹ | **888192** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sale of products |  |  |  |  |  |  |  |  |  |  |  | 2692 |  | **2692** |
|  | ₹ | **281806** | ₹ | **271965** | ₹ | **240187** | ₹ | **94234** | ₹ | **888192** | ₹ | **2692** | ₹ | **890884** |
| B. Revenue by sector |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Banking, Financial Services and Insurance | ₹ | 1240 | ₹ | 172817 | ₹ | 91965 | ₹ | 38231 | ₹ | 304253 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Health |  | 108305 |  | 236 |  | 13982 |  | 3272 |  | 125795 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumer |  | 103875 |  | 6659 |  | 43435 |  | 15344 |  | 169313 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology and Communications |  | 64907 |  | 24255 |  | 31804 |  | 14933 |  | 135899 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy, Manufacturing and Resources |  | 3479 |  | 67998 |  | 59001 |  | 22454 |  | 152932 |  |  |  |  |
|  | ₹ | **281806** | ₹ | **271965** | ₹ | **240187** | ₹ | **94234** | ₹ | **888192** | ₹ | **2692** | ₹ | **890884** |
| C. Revenue by nature of contract |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fixed price and volume based | ₹ | 144904 | ₹ | 137385 | ₹ | 142241 | ₹ | 56390 | ₹ | 480920 | ₹ |  | ₹ | **480920** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Time and material |  | 136902 |  | 134580 |  | 97946 |  | 37844 |  | 407272 |  |  |  | **407272** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Products |  |  |  |  |  |  |  |  |  |  |  | 2692 |  | **2692** |
|  | ₹ | **281806** | ₹ | **271965** | ₹ | **240187** | ₹ | **94234** | ₹ | **888192** | ₹ | **2692** | ₹ | **890884** |

---

Information on disaggregation of revenues for the year ended March 31, 2026 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 | ₹ | 305036 | ₹ | 268532 | ₹ | 243645 | ₹ | 102087 | ₹ | 919300 | ₹ |  | ₹ | **919300** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Sale of products |  |  |  |  |  |  |  |  |  |  |  | 6940 |  | **6940** |
|  | ₹ | **305036** | ₹ | **268532** | ₹ | **243645** | ₹ | **102087** | ₹ | **919300** | ₹ | **6940** | ₹ | **926240** |
| B. Revenue by sector |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Banking, Financial Services and Insurance | ₹ | 842 | ₹ | 170299 | ₹ | 96587 | ₹ | 46283 | ₹ | 314011 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Health |  | 116104 |  | 1408 |  | 12944 |  | 3392 |  | 133848 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Consumer |  | 107075 |  | 3772 |  | 44537 |  | 13586 |  | 168970 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Technology and Communications |  | 74591 |  | 22195 |  | 35329 |  | 14438 |  | 146553 |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Energy, Manufacturing and Resources |  | 6424 |  | 70858 |  | 54248 |  | 24388 |  | 155918 |  |  |  |  |
|  | ₹ | **305036** | ₹ | **268532** | ₹ | **243645** | ₹ | **102087** | ₹ | **919300** | ₹ | **6940** | ₹ | **926240** |
| C. Revenue by nature of contract |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Fixed price and volume based | ₹ | 153658 | ₹ | 126105 | ₹ | 139795 | ₹ | 62210 | ₹ | 481768 | ₹ |  | ₹ | **481768** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Time and materials |  | 151378 |  | 142427 |  | 103850 |  | 39877 |  | 437532 |  |  |  | **437532** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Products |  |  |  |  |  |  |  |  |  |  |  | 6940 |  | **6940** |
|  | ₹ | **305036** | ₹ | **268532** | ₹ | **243645** | ₹ | **102087** | ₹ | **919300** | ₹ | **6940** | ₹ | **926240** |

---

------

**22. Expenses by nature** 

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Three months ended March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** |
|  | **2025** | **2025** | **2026** | **2026** | **2025** | **2025** | **2026** | **2026** |
|  Employee compensation <sup>(1)</sup> | ₹ | 133454 | ₹ | 143408 | ₹ | 533477 | ₹ | 555855 |
|  Sub-contracting and technical fees |  | 24896 |  | 27925 |  | 100148 |  | 107668 |
|  Cost of hardware and software |  | 841 |  | 1916 |  | 3170 |  | 5934 |
|  Travel |  | 3158 |  | 3702 |  | 14095 |  | 13882 |
|  Facility expenses |  | 4113 |  | 4082 |  | 16067 |  | 15886 |
|  Software license expense for internal use |  | 4951 |  | 5805 |  | 19338 |  | 21720 |
|  Depreciation, amortization and impairment <sup>(2)</sup> |  | 7217 |  | 7285 |  | 29579 |  | 29107 |
|  Communication |  | 899 |  | 895 |  | 3842 |  | 3414 |
|  Legal and professional fees |  | 3133 |  | 2661 |  | 11270 |  | 10199 |
|  Rates, taxes and insurance |  | 1690 |  | 1706 |  | 5804 |  | 5858 |
|  Marketing and brand building |  | 917 |  | 923 |  | 3591 |  | 3480 |
|  Lifetime expected credit loss/(write-back) |  | 365 |  | (144) |  | 324 |  | 2838 |
|  (Gain)/loss on sale of property, plant and equipment, net <sup>(3)</sup> |  | 160 |  | 170 |  | (606) |  | (393) |
|  Miscellaneous expenses <sup>(4)</sup> |  | 385 |  | 391 |  | (454) |  | 1394 |
|  **Total cost of revenues, selling and marketing expenses and general and administrative expenses** | ₹ | **186179** | ₹ | **200725** | ₹ | **739645** | ₹ | **776842** |

---

<sup>(1)</sup> Employee compensation includes impact of past service cost on gratuity and remeasurement of leave encashment due to implementation of new labour code amounting to ₹ (272) for the three months ended March 31, 2026 and ₹ 2,756 for the year ended March 31, 2026. 

<sup>(2)</sup> Depreciation, amortization and impairment includes an impairment charge on intangible assets amounting to ₹ Nil for the three months ended March 31, 2025 and 2026, and ₹ 1,155 and ₹ 851 for the year ended March 31, 2025 and 2026, respectively (Refer to Note 6). 

<sup>(3)</sup> (Gain)/loss on sale of property, plant and equipment for the year ended March 31, 2025 and 2026, includes gain on relinquishment of the lease hold rights of land, and transfer of building along with other assets of ₹ (885) and gain on transfer of building of ₹ (405), respectively.

<sup>(4)</sup> Miscellaneous expenses are net of insurance claim received of ₹ 1,805 during the year ended March 31, 2025.

**23. Finance expenses** 

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Three months ended March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** |
|  | **2025** | **2025** | **2026** | **2026** | **2025** | **2025** | **2026** | **2026** |
|  Interest on loans, borrowings and bank overdrafts | ₹ | 1790 | ₹ | 1168 | ₹ | 7124 | ₹ | 5368 |
|  Interest on lease liabilities |  | 442 |  | 518 |  | 1593 |  | 1956 |
|  Interest on liability on written put options to non-controlling interests |  | 134 |  | 158 |  | 530 |  | 585 |
|  Other finance expenses <sup>(1)</sup> |  | 1401 |  | 1857 |  | 5523 |  | 6668 |
|  | ₹ | **3767** | ₹ | **3701** | ₹ | **14770** | ₹ | **14577** |

---

<sup>(1)</sup> Includes gain on remeasurement of written put options amounting to ₹ 385 for the three months and year ended March 31, 2026. 

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

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Three months ended March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** |
|  | **2025** | **2025** | **2026** | **2026** | **2025** | **2025** | **2026** | **2026** |
|  Interest income | ₹ | 7529 | ₹ | 7186 | ₹ | 27210 | ₹ | 28367 |
|  Dividend income from equity investments designated as FVTOCI |  | 2298 |  | 1 |  | 2299 |  | 3 |
|  Net gain from investments classified as FVTPL |  | 1992 |  | 1198 |  | 8765 |  | 7763 |
|  Net gain from investments classified as FVTOCI |  |  |  | 2 |  | (72) |  | 358 |
|  **Finance and other income** | ₹ | **11819** | ₹ | **8387** | ₹ | **38202** | ₹ | **36491** |
|  Foreign exchange gains/(losses), net, on financial instruments measured at FVTPL | ₹ | 505 | ₹ | (3432) | ₹ | (398) | ₹ | (5867) |
|  Other foreign exchange gains/(losses), net |  | (281) |  | 3757 |  | 430 |  | 7720 |
|  **Foreign exchange gains/(losses), net** | ₹ | **224** | ₹ | **325** | ₹ | **32** | ₹ | **1853** |

---

**25. 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 March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** |
|  | **2025** | **2025** | **2026** | **2026** | **2025** | **2025** | **2026** | **2026** |
|  Profit attributable to equity holders of the Company | ₹ | 35696 | ₹ | 35018 | ₹ | 131354 | ₹ | 131974 |
|  Weighted average number of equity shares outstanding |  | 10462328534 |  | 10479105556 |  | 10456741552 |  | 10476247846 |
|  **Basic earnings per equity share** | ₹ | **3.41** | ₹ | **3.34** | ₹ | **12.56** | ₹ | **12.60** |

---

**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 March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** |
|  | **2025** | **2025** | **2026** | **2026** | **2025** | **2025** | **2026** | **2026** |
|  Profit attributable to equity holders of the Company | ₹ | 35696 | ₹ | 35018 | ₹ | 131354 | ₹ | 131974 |
|  Weighted average number of equity shares outstanding |  | 10462328534 |  | 10479105556 |  | 10456741552 |  | 10476247846 |
|  Effect of dilutive equivalent share options |  | 28387685 |  | 25770045 |  | 32197840 |  | 27175090 |
|  Weighted average number of equity shares for diluted earnings per equity share |  | 10490716219 |  | 10504875601 |  | 10488939392 |  | 10503422936 |
|  **Diluted earnings per equity share** | ₹ | **3.39** | ₹ | **3.33** | ₹ | **12.52** | ₹ | **12.56** |

---

**26. Employee compensation** 

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Three months ended March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** |
|  | **2025** | **2025** | **2026** | **2026** | **2025** | **2025** | **2026** | **2026** |
|  Salaries and bonus | ₹ | 126715 | ₹ | 135513 | ₹ | 507629 | ₹ | 525825 |
|  Employee benefits plans |  | 5544 |  | 6495 |  | 20306 |  | 25565 |
|  Share-based compensation <sup>(1)</sup> |  | 1195 |  | 1400 |  | 5542 |  | 4465 |
|  | ₹ | **133454** | ₹ | **143408** | ₹ | **533477** | ₹ | **555855** |

---

<sup>(1)</sup> Includes ₹ (1) and ₹ Nil for the three months ended March 31, 2025 and 2026, respectively and ₹ (9) and ₹ Nil for the year ended March 31, 2025 and 2026, 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 March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** |
|  | **2025** | **2025** | **2026** | **2026** | **2025** | **2025** | **2026** | **2026** |
|  Cost of revenues | ₹ | 114271 | ₹ | 125801 | ₹ | 452800 | ₹ | 480122 |
|  Selling and marketing expenses |  | 11226 |  | 9861 |  | 47788 |  | 43060 |
|  General and administrative expenses |  | 7957 |  | 7746 |  | 32889 |  | 32673 |
|  | ₹ | **133454** | ₹ | **143408** | ₹ | **533477** | ₹ | **555855** |

---

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

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | **Three months ended March 31,** | **Three months ended March 31,** | **Year ended March 31,** | **Year ended March 31,** |
|  | **2025** | **2026** | **2025** | **2026** |
|  Restricted Stock Units (RSU) | 67433 | 10664 | 3498476 | 6743031 |
|  ADS RSU | 1237058 | 1366702 | 9707235 | 14834924 |
|  Performance based stock options (RSUs) |  |  | 2014993 | 3874099 |
|  Performance based stock options (ADS) |  |  | 5323067 | 8424826 |

---

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

During the three months and year ended March 31, 2026, RSU and ADS grants were issued under the Wipro Limited Employee Stock Options, Performance Stock Unit and Restricted Stock Unit Scheme 2024. Performance based stock options will vest based on the performance parameters of the Company.

**27. Commitments and contingencies** 

**Capital commitments:** As at March 31, 2025 and 2026 the Company had committed to spend approximately ₹ 8,719 and ₹ 9,416 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 8 for uncalled capital commitments on investment in equity instruments.

------

**Guarantees:** As at March 31, 2025 and 2026, guarantees provided by banks on behalf of the Company to the Indian Government, customers and certain other agencies aggregate to ₹ 13,110 and ₹ 13,358 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, 2022. 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 ₹ 104,613 are not acknowledged as debt as at March 31, 2025 and 2026, 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 ₹ 20,733 as of March 31, 2025, and 2026, 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.

**28. 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 March 31, 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 Items** | **Reconciling Items** | **Total** | **Total** |
|  | **Americas 1** | **Americas 1** | **Americas 2** | **Americas 2** | **Europe** | **Europe** | **APMEA** | **APMEA** | **Total** | **Total** | **IT Products** | **IT Products** | **Reconciling Items** | **Reconciling Items** | **Total** | **Total** |
|  Revenue | ₹ | 73721 | ₹ | 68582 | ₹ | 58552 | ₹ | 23598 | ₹ | **224453** | ₹ | 813 | ₹ |  | ₹ | 225266 |
|  Segment result |  | 16195 |  | 15513 |  | 8140 |  | 3672 |  | **43520** |  | 28 |  | (211) |  | 43337 |
|  Unallocated |  |  |  |  |  |  |  |  |  | **(4250)** |  |  |  |  |  | (4250) |
|  **Segment result total** |  |  |  |  |  |  |  |  | ₹ | **39270** | ₹ | **28** | ₹ | **(211)** | ₹ | **39087** |
|  Finance expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (3767) |
|  Finance and other income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 11819 |
|  Share of net profit/(loss) of associate and joint venture accounted for using the equity method |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 291 |
|  **Profit before tax** |  |  |  |  |  |  |  |  |  |  |  |  |  |  | ₹ | **47430** |
|  Income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (11549) |
|  **Profit for the period** |  |  |  |  |  |  |  |  |  |  |  |  |  |  | ₹ | **35881** |
|  Depreciation, amortization and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  | ₹ | 7217 |

---

Information on reportable segments for the three months ended March 31, 2026 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 Items** | **Reconciling Items** | **Total** | **Total** |
|  | **Americas 1** | **Americas 1** | **Americas 2** | **Americas 2** | **Europe** | **Europe** | **APMEA** | **APMEA** | **Total** | **Total** | **IT Products** | **IT Products** | **Reconciling Items** | **Reconciling Items** | **Total** | **Total** |
|  Revenue | ₹ | 79844 | ₹ | 67288 | ₹ | 65412 | ₹ | 27623 | ₹ | **240167** | ₹ | 2521 | ₹ |  | ₹ | 242688 |
|  Segment result |  | 16058 |  | 12181 |  | 10092 |  | 5085 |  | **43416** |  | 211 |  | 235 |  | 43862 |
|  Unallocated |  |  |  |  |  |  |  |  |  | **(1899)** |  |  |  |  |  | (1899) |
|  **Segment result total** |  |  |  |  |  |  |  |  | ₹ | **41517** | ₹ | **211** | ₹ | **235** | ₹ | **41963** |
|  Finance expenses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (3701) |
|  Finance and other income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 8387 |
|  Share of net profit/(loss) of associate and joint venture accounted for using the equity method |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 27 |
|  **Profit before tax** |  |  |  |  |  |  |  |  |  |  |  |  |  |  | ₹ | **46676** |
|  Income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (11460) |
|  **Profit for the period** |  |  |  |  |  |  |  |  |  |  |  |  |  |  | ₹ | **35216** |
|  Depreciation, amortization and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  | ₹ | 7285 |

---

------

Information on reportable segments for the year ended March 31, 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 Items** | **Reconciling Items** | **Total** | **Total** |
| | **Americas 1** | **Americas 1** | **Americas 2** | **Americas 2** | **Europe** | **Europe** | **APMEA** | **APMEA** | **Total** | **Total** | **IT Products** | **IT Products** | **Reconciling Items** | **Reconciling Items** | **Total** | **Total** |
|  Revenue | ₹ | 281824 | ₹ | 271972 | ₹ | 240077 | ₹ | 94351 | ₹ | **888224** | ₹ | 2692 | ₹ |  | ₹ | 890916 |
|  Segment result |  | 58186 |  | 61326 |  | 29434 |  | 12850 |  | **161796** |  | (173) |  | (195) |  | 161428 |
|  Unallocated |  |  |  |  |  |  |  |  |  | **(10157)** |  |  |  |  |  | (10157) |
|  **Segment result total** |  |  |  |  |  |  |  |  | ₹ | **151639** | ₹ | **(173)** | ₹ | **(195)** | ₹ | **151271** |
|  Finance expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (14770) |
|  Finance and other income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 38202 |
|  Share of net profit/(loss) of associate and joint venture accounted for using the equity method |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 254 |
|  **Profit before tax** |  |  |  |  |  |  |  |  |  |  |  |  |  |  | ₹ | **174957** |
|  Income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (42777) |
|  **Profit for the year** |  |  |  |  |  |  |  |  |  |  |  |  |  |  | ₹ | **132180** |
|  Depreciation, amortization and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 29579 |

---

Information on reportable segments for the year ended March 31, 2026 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 Items** | **Reconciling Items** | **Total** | **Total** |
| | **Americas 1** | **Americas 1** | **Americas 2** | **Americas 2** | **Europe** | **Europe** | **APMEA** | **APMEA** | **Total** | **Total** | **IT Products** | **IT Products** | **Reconciling Items** | **Reconciling Items** | **Total** | **Total** |
|  Revenue | ₹ | 305571 | ₹ | 269077 | ₹ | 244165 | ₹ | 102340 | ₹ | **921153** | ₹ | 6940 | ₹ |  | ₹ | 928093 |
|  Segment result |  | 62896 |  | 53138 |  | 31083 |  | 14955 |  | **162072** |  | 559 |  | (7954) |  | 154677 |
|  Unallocated |  |  |  |  |  |  |  |  |  | **(3426)** |  |  |  |  |  | (3426) |
|  **Segment result total** |  |  |  |  |  |  |  |  | ₹ | **158646** | ₹ | **559** | ₹ | **(7954)** | ₹ | **151251** |
|  Finance expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (14577) |
|  Finance and other income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 36491 |
|  Share of net profit/(loss) of associate and joint venture accounted for using the equity method |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 257 |
|  **Profit before tax** |  |  |  |  |  |  |  |  |  |  |  |  |  |  | ₹ | **173422** |
|  Income tax expense |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (40767) |
|  **Profit for the year** |  |  |  |  |  |  |  |  |  |  |  |  |  |  | ₹ | **132655** |
|  Depreciation, amortization and impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  | ₹ | 29107 |

---

------

Revenues from India, being Company's country of domicile, is ₹ 5,271 and ₹ 6,925 for the three months ended March 31, 2025, and 2026, respectively and ₹ 20,699 and ₹ 23,446 for the year ended March 31, 2025, and 2026, 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 March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** |
|  | **2025** | **2025** | **2026** | **2026** | **2025** | **2025** | **2026** | **2026** |
|  United States of America | ₹ | 136385 | ₹ | 141866 | ₹ | 529943 | ₹ | 553186 |
|  United Kingdom |  | 22954 |  | 26674 |  | 95241 |  | 97041 |
|  | ₹ | **159,339** | ₹ | **168,540** | ₹ | **625,184** | ₹ | **650,227** |

---

No customer individually accounted for more than 10% of the revenues during the three months and year ended March 31, 2025 and 2026.

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 ₹ 5,139 for the year ended March 31, 2025 and 2026,
respectively is included under Reconciling items.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e) Impact of past service cost on gratuity and remeasurement of leave encashment due to implementation of new
labour code amounting to ₹ (272) for the three months ended March 31, 2026 and ₹ 2,756 for the year ended March 31, 2026, is included under Reconciling items.

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

---

| | | | | | | | | |
|:---|:---|:---|:---|:---|:---|:---|:---|:---|
|  | **Three months ended March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Three months ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** | **Year ended March 31,** |
|  | **2025** | **2025** | **2026** | **2026** | **2025** | **2025** | **2026** | **2026** |
|  Amortization and impairment expenses on intangible assets (Refer to Note 6) | ₹ | 1631 | ₹ | 1840 | ₹ | 7909 | ₹ | 7787 |
|  Change in fair value of contingent consideration (Refer to Note 18) |  | (2) |  |  |  | (169) |  | 49 |

---

^ Value is less than 0.5

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;g) Segment results of IT Services segment are after recognition of share-based compensation expense of ₹ 1,195 and ₹ 1,400 for the three months ended March 31, 2025 and 2026,
respectively and ₹ 5,542 and ₹ 4,465 for the year ended March 31, 2025 and
2026, respectively.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;h) Segment results of IT Services segment are after recognition of (gain)/loss on sale of property, plant and
equipment of ₹ 160 and ₹ 170 for the three months ended March 31, 2025 and
2026, respectively and ₹ (606) and ₹ (393) for the year ended March 31,
2025 and 2026, respectively.

**29. List of subsidiaries, associate and joint venture as at March 31, 2026 is provided below:** 

---

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

---

------

---

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

---

------

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | Wipro Technologies SRL | | Romania | 100.00% |
|  | Wipro (Thailand) Co. Limited | | Thailand | 99.97% |
|  | Wipro Shanghai Limited | | China | 84.63% |
|  | Wipro Technologies Nigeria<br> Limited | | Nigeria | 0.16% |
|  | Wipro Technologies Limited | | Russia | 0.01% |
|  | Wipro Technologies Peru SAC | | Peru | 0.02% |
| Wipro Japan KK |  |  | Japan | 100.00% |
| Wipro Networks Pte Limited |  |  | Singapore | 100.00% |
|  | Applied Value Technologies Pte.<br> Limited |  | Singapore | 100.00% |
|  | Wipro Chengdu Limited |  | China | 91.04% |
|  | PT. WT Indonesia |  | Indonesia | 0.40% |
|  | Wipro (Thailand) Co. Limited |  | Thailand | ^ |
|  | Wipro (Dalian) Limited |  | China | 100.00% |
|  | Wipro Technologies SDN BHD |  | Malaysia | 100.00% |
|  | Wipro (Tianjin) Limited<sup>(3)</sup> |  | China | 100.00% |
| Wipro Philippines, Inc. |  |  | Philippines | 100.00% |
| Wipro Shanghai Limited |  |  | China | 15.37% |
| Wipro Travel Services Limited |  |  | India | 100.00% |
| Wipro, LLC |  |  | USA | 100.00% |
|  | Wipro Technologies SA DE CV |  | Mexico | 8.92% |
|  | Wipro Gallagher Solutions, LLC |  | USA | 100.00% |
|  | Wipro Insurance Solutions, LLC |  | USA | 100.00% |
|  | Wipro IT Services, LLC<sup>(8)</sup> |  | USA | 100.00% |
|  |  | Aggne Global Inc. | USA | 60.00% |
|  |  | Edgile, LLC | USA | 100.00% |
|  |  | HealthPlan Services, Inc.<sup>(1)</sup> | USA | 100.00% |
|  |  | Infocrossing, LLC | USA | 100.00% |
|  |  | International TechneGroup Incorporated<sup>(1)</sup> | USA | 100.00% |
|  |  | Wipro NextGen Enterprise Inc.<sup>(1)</sup> | USA | 100.00% |
|  |  | Rizing Intermediate Holdings, Inc.<sup>(1)</sup> | USA | 100.00% |
|  |  | Wipro Appirio, Inc.<sup>(1)</sup> | USA | 100.00% |
|  |  | Wipro Designit Services, Inc.<sup>(1)</sup> | USA | 100.00% |
|  |  | Wipro Telecom Consulting LLC | USA | 100.00% |
|  |  | Wipro VLSI Design Services,<br> LLC | USA | 100.00% |
|  |  | Applied Value Technologies, Inc. | USA | 100.00% |
|  |  | Wipro Business Services LLC<sup>(10)</sup> | USA | 100.00% |
|  |  | The Capital Markets Company, LLC<sup>(1)(7)</sup> | USA | 100.00% |
| Aggne Global IT Services Private Limited |  |  | India | 60.00% |
| Wipro, Inc. | Wipro Life Science Solutions, LLC |  | USA | 100.00% |
| Wipro, Inc. | Wipro Life Science Solutions, LLC |  | USA | 100.00% |
| Wipro Connected Services, Inc. (Formerly known as Harman Connected Services, Inc.)<sup>(4)</sup><sup>(5)</sup> | Wipro Connected Services Mauritius Pvt Ltd (Formerly known as Harman Connected Services Mauritius Pvt Ltd) | Connected Services Corporation Wipro India Private Limited (Formerly known as Harman Connected Services Corporation India Pvt. Ltd.) | USA | 100.00% |
| Wipro Connected Services, Inc. (Formerly known as Harman Connected Services, Inc.)<sup>(4)</sup><sup>(5)</sup> | Wipro Connected Services Mauritius Pvt Ltd (Formerly known as Harman Connected Services Mauritius Pvt Ltd) | Connected Services Corporation Wipro India Private Limited (Formerly known as Harman Connected Services Corporation India Pvt. Ltd.) | Mauritius | 100.00% |
| Wipro Connected Services, Inc. (Formerly known as Harman Connected Services, Inc.)<sup>(4)</sup><sup>(5)</sup> | Wipro Connected Services Mauritius Pvt Ltd (Formerly known as Harman Connected Services Mauritius Pvt Ltd) | Connected Services Corporation Wipro India Private Limited (Formerly known as Harman Connected Services Corporation India Pvt. Ltd.) | India | 98.40% |

---

------

---

| | | | | |
|:---|:---|:---|:---|:---|
| | Connected Services Corporation Wipro India Private Limited (Formerly known as Harman Connected Services Corporation India Pvt. Ltd.) |  | India | 1.60% |
| | Wipro Connected Services Engineering Corp. (Formerly known as Harman Connected Services Engineering Corp.) |  | USA | 100.00% |
| | Wipro Connected Services UK Limited (Formerly known as Harman Connected Services UK Limited) |  | UK | 100.00% |
| |  | Harman Connected<br>Services Morocco | Morocco | 100.00% |
| | Wipro Connected Services US Midco LLC (Formerly known as Harman Connected Services US Midco LLC) |  | USA | 100.00% |
| |  | Harman Connected<br>Services AB<sup>(1)</sup> | Sweden | 100.00% |
| The Wipro SA Broad Based Ownership Scheme Trust |  |  |  |  |
|  | Wipro SA Broad Based Ownership Scheme SPV (RF) (PTY) LTD |  |  | 100.00% |
|  |  | Wipro Technologies South Africa<br>(Proprietary) Limited | South Africa | 30.58% |

---

---

| | |
|:---|:---|
| ^ | Value is less than 0.01%  |

---

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

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

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

<sup>(4)</sup> The Company, through its subsidiaries, has acquired 100% shareholding in Wipro Connected Services, Inc. (Formerly known as Harman Connected Services, Inc.) and its subsidiaries, effective December 1, 2025. 

<sup>(5)</sup> Wipro Digital Inc., a wholly owned subsidiary, has merged with Wipro Connected Services, Inc. (Formerly known as Harman Connected Services, Inc.), a step-down subsidiary, effective December 1, 2025.

<sup>(6)</sup> Cardinal US Holdings, Inc transferred its entire ownership in Capco Consulting Services LLC to The Capital Markets Company, LLC effective March 30, 2026.

<sup>(7)</sup> Capco RISC Consulting LLC merged with The Capital Markets Company, LLC effective March 30, 2026.

<sup>(8)</sup> Cardinal US Holdings, Inc. merged with Wipro IT Services, LLC effective March 31, 2026.

<sup>(9)</sup> Rizing Consulting USA, LLC (Formerly known as Rizing Consulting USA, Inc.) merged with Rizing LLC effective March 31, 2026.

<sup>(10)</sup> Wipro Business Services LLC has been incorporated as a step down subsidiary of the Company with effect from January 20, 2026, which is 100% held by Wipro, LLC. 

<sup>(1)</sup> Step Subsidiary details of The Capital Markets Company LLC, 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, Wipro Portugal S.A. and Harman Connected Services AB are as follows: 

------

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Subsidiaries** | **Subsidiaries** | **Subsidiaries** | **Country of Incorporation** | **Holding** |
| The Capital Markets Company, LLC | Capco Consulting Services LLC<sup>(6)</sup> |  | USA | 100.00% |
| The Capital Markets Company, LLC | Capco Consulting Services LLC<sup>(6)</sup> |  | USA | 100.00% |
| HealthPlan Services, Inc. | HealthPlan Services Insurance Agency, LLC |  | USA | 100.00% |
| HealthPlan Services, Inc. | HealthPlan Services Insurance Agency, LLC |  | USA | 100.00% |
| International TechneGroup Incorporated |  |  | USA |  |
| International TechneGroup Incorporated | International TechneGroup Ltd. |  | U.K. | 100.00% |
| International TechneGroup Incorporated | ITI Proficiency Ltd |  | Israel | 100.00% |
| International TechneGroup Incorporated | MechWorks S.R.L. |  | Italy | 100.00% |
| Wipro NextGen Enterprise Inc. | LeanSwift AB |  | USA | 100.00% |
| Wipro NextGen Enterprise Inc. | LeanSwift AB |  | Sweden | 100.00% |
| Rizing Intermediate Holdings, Inc. |  |  | USA |  |
| Rizing Intermediate Holdings, Inc. | Rizing Lanka (Private) Ltd |  | Sri Lanka | 100.00% |
| Rizing Intermediate Holdings, Inc. |  | Attune Netherlands B.V.<sup>(11)</sup> | Netherlands | 100.00% |
| Rizing Intermediate Holdings, Inc. | Rizing Solutions Canada Inc. |  | Canada | 100.00% |
| Rizing Intermediate Holdings, Inc. | Rizing LLC<sup>(9)</sup> |  | USA | 100.00% |
| Rizing Intermediate Holdings, Inc. |  | Rizing B.V. | Netherlands | 100.00% |
| Rizing Intermediate Holdings, Inc. |  | Rizing Consulting Ireland Limited | Ireland | 100.00% |
| Rizing Intermediate Holdings, Inc. |  | Rizing Consulting Pty Ltd. | Australia | 100.00% |
| Rizing Intermediate Holdings, Inc. |  | Rizing Geospatial LLC | USA | 100.00% |
| Rizing Intermediate Holdings, Inc. |  | Rizing GmbH | Germany | 100.00% |
| Rizing Intermediate Holdings, Inc. |  | Rizing Limited | U.K. | 100.00% |
| Rizing Intermediate Holdings, Inc. |  | Rizing Pte Ltd.<sup>(11)</sup> | Singapore | 100.00% |
| The Capital Markets Company BV |  |  | Belgium |  |
| The Capital Markets Company BV | CapAfric Consulting (Pty) Ltd |  | South Africa | 100.00% |
| The Capital Markets Company BV | Capco Belgium BV |  | Belgium | 100.00% |
| The Capital Markets Company BV |  | The Capital Markets Company s.r.o | Slovakia | 15.00% |
| The Capital Markets Company BV |  | Capco Consultancy (Thailand) Ltd | Thailand | 0.04% |
| The Capital Markets Company BV | Capco Consultancy (Malaysia) Sdn. Bhd |  | Malaysia | 100.00% |
| The Capital Markets Company BV | Capco Consultancy (Thailand) Ltd |  | Thailand | 99.92% |
| The Capital Markets Company BV | Capco Consulting Singapore Pte. Ltd |  | Singapore | 100.00% |
| The Capital Markets Company BV | Capco Greece Single Member P.C |  | Greece | 100.00% |
| The Capital Markets Company BV | Capco Poland sp. z.o.o |  | Poland | 100.00% |
| The Capital Markets Company BV | The Capital Markets Company (UK) Ltd |  | U.K. | 100.00% |
| The Capital Markets Company BV | The Capital Markets Company (UK) Ltd | Capco Consultancy (Thailand) Ltd | Thailand | 0.04% |
| The Capital Markets Company BV | The Capital Markets Company (UK) Ltd | The Capital Markets Company Limited | Hong Kong | 0.01% |
| The Capital Markets Company BV | The Capital Markets Company GmbH |  | Germany | 100.00% |
| The Capital Markets Company BV |  | Capco Austria GmbH | Austria | 100.00% |
| The Capital Markets Company BV | The Capital Markets Company<br> Limited |  | Hong Kong | 99.99% |
| The Capital Markets Company BV | The Capital Markets Company Limited |  | Canada | 100.00% |
| The Capital Markets Company BV | The Capital Markets Company Limited | Capco Brasil Serviços E Consultoria Ltda | Brazil | 0.01% |
| The Capital Markets Company BV | The Capital Markets Company S.á.r.l |  | Switzerland | 100.00% |
| The Capital Markets Company BV |  | Andrion AG | Switzerland | 100.00% |
| The Capital Markets Company BV | The Capital Markets Company S.A.S |  | France | 100.00% |

---

------

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | The Capital Markets Company s.r.o |  | Slovakia | 85.00% |
| Wipro Ampion Holdings Pty Ltd |  |  | Australia |  |
| Wipro Ampion Holdings Pty Ltd | Wipro Revolution IT Pty Ltd |  | Australia | 100.00% |
| Wipro Ampion Holdings Pty Ltd | Wipro Shelde Australia Pty Ltd |  | Australia | 100.00% |
| Wipro Appirio, Inc. |  | Wipro Appirio UK Limited | USA |  |
| Wipro Appirio, Inc. | Wipro Appirio (Ireland) Limited | Wipro Appirio UK Limited | Ireland | 100.00% |
| Wipro Appirio, Inc. |  | Wipro Appirio UK Limited | U.K. | 100.00% |
| Wipro Appirio, Inc. | Topcoder, LLC | Wipro Appirio UK Limited | USA | 100.00% |
| Wipro Designit Services, Inc. | Wipro Designit Services Limited |  | USA | 100.00% |
| Wipro Designit Services, Inc. | Wipro Designit Services Limited |  | Ireland | 100.00% |
| Wipro do Brasil Technologia Ltda |  |  | Brazil |  |
| Wipro do Brasil Technologia Ltda | Wipro do Brasil Servicos Ltda |  | Brazil | 100.00% |
| Wipro do Brasil Technologia Ltda | Wipro Do Brasil Sistemas De Informatica Ltda |  | Brazil | 96.84% |
| Wipro Portugal S.A. |  |  | Portugal |  |
| Wipro Portugal S.A. | Wipro do Brasil Technologia Ltda |  | Brazil | 0.56% |
| Wipro Portugal S.A. | Wipro Do Brasil Sistemas De Informatica Ltda |  | Brazil | 3.09% |
| Wipro Portugal S.A. | Wipro Technologies GmbH |  | Germany | 85.13% |
| Wipro Portugal S.A. |  | Wipro Business Solutions<br> GmbH<sup>(11)</sup> | Germany | 100.00% |
| Wipro Portugal S.A. |  | Wipro IT Services Austria GmbH | Austria | 100.00% |
| Harman Connected Services AB | Harman Connected Services Solutions (Chengdu) Co. Ltd. |  | Sweden | 100.00% |
| Harman Connected Services AB | Harman Connected Services Solutions (Chengdu) Co. Ltd. |  | China | 100.00% |

---

<sup>(11)</sup> Step Subsidiary details of Attune Netherlands B.V., Rizing Pte Ltd. and Wipro Business Solutions GmbH are as follows:

---

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

---

As at March 31, 2026, Wipro, LLC held 43.7% interest in Drivestream Inc. and Wipro IT Services LLC held 27% interest in SDVerse LLC, accounted for using the equity method.

The list of controlled trusts are:

---

| | |
|:---|:---|
| **Name of the entity** | **Country of incorporation** |
|  Wipro Equity Reward Trust | India |
|  Wipro Foundation | India |

---

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.

------

**30.** **Issue of bonus shares** 

During the year ended March 31, 2025, the company concluded bonus issue 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) was approved by the shareholders of the Company on November 21, 2024. Subsequently, on December 4, 2024, the Company allotted 5,232,094,402 equity shares (including ADS) to shareholders who held equity shares as on the record date of December 3, 2024. The Company also allotted 1:1 bonus equity share on 1,274,805 equity shares (including ADS) under allotment as on the record date. Consequently, ₹ 10,467 (representing par value of ₹ 2 per share) was transferred from capital redemption reserves, securities premium and retained earnings to the share capital.

**31.** On November 21, 2025, the Government of India notified four Labour Codes, effective immediately,
replacing the existing 29 labour laws. In accordance with IAS 19 – Employee benefits, changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of past service cost in
the Statement of Income. This approach is consistent with the guidance issued by the Institute of Chartered Accountants of India.

The Company has concluded the salary restructuring exercise in compliance with the Labour Codes. The implementation of the Labour Code has resulted in a net increase of ₹ 2,756 in the provision for gratuity and remeasurement of leave encashment, which has been recognized as employee benefit expense in the current year. The Company continues to monitor the finalization of Central and State Rules, as well as Government clarifications on other aspects of the Labour Codes.

**32.** During the year ended March 31, 2026, the Company paid an interim dividend of ₹ 11 per equity share (₹ 5 declared on July 17, 2025 and ₹ 6 declared on January 16, 2026).

**33.** **Events after the reporting period** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) On April 5, 2026, the Company signed a definitive agreement to acquire Mindsprint, Olam Group's IT
services arm, a provider of technology and digital transformation services for a total consideration of USD 375 million. The acquisition is subject to customary closing conditions and regulatory approvals and is expected to be concluded by
quarter ending June 30, 2026.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) On April 14, 2026, the Company signed a definitive agreement to acquire select customer contracts of Alpha Net
Consulting, a provider of enterprise software development, data engineering, and managed services for a total consideration (including earnouts) of USD 70.8 million. The acquisition is subject to customary closing conditions and is expected to
be concluded by quarter ending June 30, 2026.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c) On April 16, 2026, the Board of Directors approved a proposal to buyback of equity shares, subject to the
approval of shareholders, for purchase by the Company of up to 600,000,000 equity shares of ₹ 2 each (being 5.7% of total number of equity shares) from the
shareholders of the Company on a proportionate basis by way of a tender offer at a price of ₹ 250 per equity share for an aggregate amount not exceeding ₹ 150,000, in accordance with the provisions contained in the Securities and Exchange Board of India (Buy-back of Securities)
Regulations, 2018, as amended and the Companies Act, 2013 and rules made thereunder.

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 Registration No: 117366W/W -100018 | (DIN: 02983899) | (DIN:00009627) | Managing Director |
|  |  |  | (DIN: 10574442) |

---

---

| | | |
|:---|:---|:---|
| **Anand Subramanian** | **Aparna C. Iyer** | **M. Sanaulla Khan** |
| Partner<br> Membership No. 110815 | Chief Financial Officer | Company Secretary Membership No.: F4129 |
| Bengaluru<br> April 16, 2026 |  |  |

---

## 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** 

**AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE THREE MONTHS AND YEAR ENDED MARCH 31. 2026** 

**UNDER IFRS (IASB)** 

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

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Three months ended** | **Three months ended** | **Three months ended** | **Year ended** | **Year ended** |
| **Particulars** | **March**<br>**31, 2026** | **December**<br>**31, 2025** | **March**<br>**31, 2025** | **March**<br>**31, 2026** | **March**<br>**31, 2025** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Income** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) Revenue from operations | 242363 | 235558 | 225042 | 926240 | 890884 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Foreign exchange gains/(losses), net | 325 | 788 | 224 | 1853 | 32 |
|  I **Total income** | **242688** | **236346** | **225266** | **928093** | **890916** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Expenses** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) Purchases of stock-in-trade | 1678 | 2476 | 810 | 5755 | 2967 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) Changes in inventories of stock-in-trade | 237 | (15) | 31 | 171 | 195 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c) Employee benefits expense | 143408 | 142009 | 133454 | 555855 | 533477 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;d) Depreciation, amortization and impairment expense | 7285 | 8050 | 7217 | 29107 | 29579 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e) Sub-contracting and technical fees | 27925 | 27667 | 24896 | 107668 | 100148 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;f) Facility expenses | 4082 | 4087 | 4113 | 15886 | 16067 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;g) Travel | 3702 | 3054 | 3158 | 13882 | 14095 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;h) Communication | 895 | 831 | 899 | 3414 | 3842 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;i) Legal and professional fees | 2661 | 2836 | 3133 | 10199 | 11270 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;j) Software license expense for internal use | 5805 | 5701 | 4951 | 21720 | 19338 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;k) Marketing and brand building | 923 | 774 | 917 | 3480 | 3591 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;l) Lifetime expected credit loss/ (write-back) | (144) | 973 | 365 | 2838 | 324 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;m) (Gain)/loss on sale of property, plant and equipment, net | 170 | (33) | 160 | (393) | (606) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;n) Other expenses | 2098 | 2201 | 2075 | 7260 | 5358 |
|  II **Total expenses** | **200725** | **200611** | **186179** | **776842** | **739645** |
|  III Finance expenses | 3701 | 3656 | 3767 | 14577 | 14770 |
|  IV Finance and other income | 8387 | 9232 | 11819 | 36491 | 38202 |
|  V Share of net profit/ (loss) of associate and joint venture accounted for using the equity method | 27 | 28 | 291 | 257 | 254 |
|  **VI Profit before tax [I-II-III+IV+V]** | **46676** | **41339** | **47430** | **173422** | **174957** |
|  VII Tax expense | 11460 | 9889 | 11549 | 40767 | 42777 |
|  **VIII Profit for the period [VI-VII]** | **35216** | **31450** | **35881** | **132655** | **132180** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Other comprehensive income (OCI)** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&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;&nbsp;&nbsp;&nbsp;&nbsp; Remeasurements of the defined benefit plans, net | 363 | (240) | 124 | 132 | 274 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net change in fair value or investment in equity instruments measured at fair value through OCI | (963) | (422) | (2943) | (1448) | (3476) |
| &nbsp;&nbsp;&nbsp;&nbsp;&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;&nbsp;&nbsp;&nbsp;&nbsp; Foreign currency translation differences | 21655 | 5050 | 1762 | 46643 | 7331 |
| &nbsp;&nbsp;&nbsp;&nbsp;&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;&nbsp;&nbsp;&nbsp;&nbsp; Net change in time value of option contracts designated as cash flow hedges, net of taxes | 132 | 139 | (94) | 55 | (189) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net change in intrinsic value of option contracts designated as cash flow hedges, net of taxes | (719) | 59 | 335 | (1234) | 146 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net change in fair value of forward contracts designated as cash flow hedges, net of taxes | (3682) | (560) | 810 | (6015) | (745) |
| &nbsp;&nbsp;&nbsp;&nbsp;&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 | (1622) | (495) | 352 | (2094) | 963 |
|  IX Total other comprehensive income for the period, net of taxes | 15164 | 3531 | 291 | 36039 | 4263 |

---

------

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total comprehensive income for the period [VIII+IX]** | **50380** | **34981** | **36172** | **168694** | **136443** |
|  X **Profit for the period attributable to:** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equity holders of the Company | 35018 | 31190 | 35696 | 131974 | 131354 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-controlling interests | 198 | 260 | 185 | 681 | 826 |
|  | **35216** | **31450** | **35881** | **132655** | **132180** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total comprehensive income for the period attributable to:** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Equity holders of the Company | 50037 | 34695 | 36005 | 167767 | 135595 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-controlling interests | 343 | 286 | 167 | 927 | 848 |
|  | **50380** | **34981** | **36172** | **168694** | **136443** |
|  XI Paid up equity share capital (Par value ₹ 2 per share) | 20977 | 20974 | 20944 | 20977 | 20944 |
|  XII Reserves excluding revaluation reserves and Non- controlling interests as per balance sheet |  |  |  | 864391 | 807365 |
|  XIII **<u>Earnings per share (EPS)</u>** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Equity shares of par value of ₹ 2/- each) |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (EPS for the three months ended periods are not annualized) |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Basic (in ₹) | 3.34 | 2.98 | 3.41 | 12.60 | 12.56 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Diluted (in ₹) | 3.33 | 2.97 | 3.39 | 12.56 | 12.52 |

---

**1.** The audited consolidated financial results of the Company for the three months and year ended
March 31, 2026, have been approved by the Board of Directors of the Company at its meeting held on April 16, 2026. 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 and year ended March 31, 2026.

**2.** The above consolidated financial results have been prepared on the basis of the audited interim
condensed consolidated financial statements for the year ended March 31, 2026 and the audited interim condensed consolidated financial statements for the nine months ended December 31, 2025, which are prepared in accordance with International
Financial Reporting Standards and its interpretations ("IFRS"), as issued by the International Accounting Standards Board ("IASB"). The figures of last quarter are the balancing figures between audited figures in respect of
the full financial year and the published year-to-date figures up to the third quarter of the current financial year. 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, 2026, includes
gain on transfer of building of ₹ (405) and 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.** Employee benefits expense includes impact of past service cost on gratuity and remeasurement of leave
encashment due to implementation of new labour code amounting to ₹ (272) and ₹ 3,028
for the three months ended March 31, 2026 and December 31, 2025, respectively, and ₹ 2,756 for the year ended March 31, 2026.

**6.** **List of subsidiaries, associate and joint venture as at March 31, 2026 arc provided in the table below:** 

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Subsidiaries** | **Subsidiaries** | **Subsidiaries** | **Country of<br>Incorporation** | **Holding** |
|  Attune Consulting India Private Limited |  |  | India | 100.00% |
|  Capco Technologies Private Limited |  |  | India | 100.00% |
|  Wipro Chengdu Limited |  |  | China | 8.96% |
|  Wipro Holdings (UK) Limited | Wipro Technologies SRL |  | U.K.<br> Romania | 100.00<br> ^% <br>|
|  Wipro IT Services Bangladesh Limited |  |  | Bangladesh | 100.00% |
|  Wipro IT Services UK Societas | <br> Capco Consulting Middle East<br> FZE<sup>(2)</sup><br> Dcsignit A/S<br>| Designit Denmark A/S | U.K.<br> UAE<br>Denmark<br> Denmark | 100.00<br> 100.00<br>100.00<br> 100.00% <br> % % <br> %  |

---

------

---

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

---

------

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | Wipro Technologies South Africa (Proprietary) Limited<br>Wipro Technologies SRL<br> Wipro (Thailand) Co. Limited<br> Wipro Shanghai Limited<br> Wipro Technologies Nigeria<br> Limited<br> Wipro Technologies Limited<br> Wipro Technologies Peru SAC | <br>Wipro Technologies Nigeria Limited | South Africa<br>Nigeria<br>Romania<br> Thailand<br> China<br> Nigeria<br> Russia<br> Peru | 69.42 <br> 99.84<br>100.00<br> 99.97<br> 84.63<br> 0.16<br> 0.01<br> 0.02% <br> % % <br> % <br> % <br> % <br> % <br> %  |
| Wipro Japan KK |  |  | Japan | 100.00% |
| Wipro Networks Pte Limited |  |  | Singapore | 100.00% |
|  | Applied Value Technologies Pte. Limited |  | Singapore | 100.00% |
|  | Wipro Chengdu Limited |  | China | 91.04% |
|  | PT. WT Indonesia |  | Indonesia | 0.40% |
|  | Wipro (Thailand) Co. Limited |  | Thailand | ^ |
|  | Wipro (Dalian) Limited |  | China | 100.00% |
|  | Wipro Technologies SDN BHD |  | Malaysia | 100.00% |
|  | Wipro (Tianjin) Limited <sup>(3)</sup> |  | China | 100.00% |
| Wipro Philippines, Inc. |  |  | Philippines | 100.00% |
| Wipro Shanghai Limited |  |  | China | 15.37% |
| Wipro Travel Services Limited |  |  | India | 100.00% |
| Wipro. LLC |  |  | USA | 100.00% |
|  | Wipro Technologies SA DE CV |  | Mexico | 8.92% |
|  | Wipro Gallagher Solutions, LLC |  | USA | 100.00% |
|  | Wipro Insurance Solutions, LLC |  | USA | 100.00% |
|  | Wipro IT Services, LLC <sup>(8)</sup> |  | USA | 100.00% |
|  |  | Aggne Global Inc. | USA | 60.00% |
|  |  | Edgilc, LLC | USA | 100.00% |
|  |  | HealthPlan Services, Inc. <sup>(1)</sup> | USA | 100.00% |
|  |  | Infocrossing, LLC | USA | 100.00% |
|  |  | International TechneGroup Incorporated <sup>(1)</sup> | USA | 100.00% |
|  |  | Wipro NextGen Enterprise<br> Inc. <sup>(1)</sup> | USA | 100.00% |
|  |  | Rizing Intermediate Holdings, Inc. <sup>(1)</sup> | USA | 100.00% |
|  |  | Wipro Appirio, Inc. <sup>(1)</sup> | USA | 100.00% |
|  |  | Wipro Designit Services, Inc. <sup>(1)</sup> | USA | 100.00% |
|  |  | Wipro Telecom Consulting LLC | USA | 100.00% |
|  |  | Wipro VLSI Design Services, LLC | USA | 100.00% |
|  |  | Applied Value Technologies. Inc. | USA | 100.00% |
|  |  | Wipro Business Services LLC <sup>(10)</sup> | USA | 100.00% |
|  |  | The Capital Markets Company,<br> LLC <sup>(1) (7)</sup> | USA | 100.00% |
| Aggne Global IT Services Private Limited |  |  | India | 60.00% |
| Wipro, Inc. |  |  | USA | 100.00% |
|  | Wipro Life Science Solutions, LLC |  | USA | 100.00% |
| Wipro Connected Services. Inc. (Formerly known as Harman |  |  | USA | 100.00% |
| Connected Services, Inc.) <sup>(4) (5)</sup> | Wipro Connected Sendees Mauritius Pvt Ltd (Formerly known as Hannan Connected Services Mauritius Pvt Ltd) |  | Mauritius | 100.00% |
|  |  | Connected Services Corporation Wipro India Private Limited Formerly known as Harman Connected Services Corporation India Pvt. Ltd.) | India | 98.40% |

---

------

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | Connected Services Corporation Wipro India Private Limited (Formerly known as Harman Connected Services Corporation India Pvt. Ltd.)<br>|  | India | 1.60% |
|  | Wipro Connected Services Engineering Corp. (Formerly known as Harman Connected Services Engineering Corp.)<br>|  | USA | 100.00% |
|  | Wipro Connected Services UK Limited (Formerly known as Harman Connected Services UK Limited) |  | UK | 100.00% |
|  |  | Hannan Connected Services<br> Morocco | Morocco | 100.00% |
|  | Wipro Connected Services US Midco LLC (Formerly known as Harman Connected Services US Midco LLC) |  | USA | 100.00% |
|  |  | Harman Connected Services AB <sup>(1)</sup> | Sweden | 100.00% |
| The Wipro SA Broad Based Ownership Scheme Trust |  |  |  |  |
|  | Wipro SA Broad Based Ownership Scheme SPV (RF) (PTY) LTD |  |  | 100.00% |
|  |  | Wipro Technologies South Africa (Proprietary) Limited | South Africa | 30.58% |

---

---

| | |
|:---|:---|
| ^ | Value is less than 0.01%  |

---

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

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

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

<sup>(4)</sup> The Company, through its subsidiaries, has acquired 100% shareholding in Wipro Connected Services, Inc. (Formerly known as Harman Connected Services. Inc.) and its subsidiaries, effective December 1, 2025. 

<sup>(5)</sup> Wipro Digital Inc., a wholly owned subsidiary, has merged with Wipro Connected Services, Inc. (Formerly known as Harman Connected Services, Inc.), a step-down subsidiary, effective December 1, 2025.

<sup>(6)</sup> Cardinal US Holdings, Inc transferred its entire ownership in Capco Consulting Services LLC to The Capital Markets Company, LLC effective March 30, 2026.

<sup>(7)</sup> Capco RISC Consulting LLC merged with The Capital Markets Company. LLC effective March 30, 2026.

<sup>(8)</sup> Cardinal US Holdings. Inc. merged with Wipro IT Services, LLC effective March 31, 2026.

<sup>(9)</sup> Rizing Consulting USA, LLC (Formerly known as Rizing Consulting USA, Inc.) merged with Rizing LLC effective March 31, 2026.

<sup>(10)</sup> Wipro Business Services LLC has been incorporated as a step down subsidiary of the Company with effect from January 20. 2026, which is 100% held by Wipro, LLC. 

<sup>(1)</sup> Step Subsidiary details of The Capital Markets Company LLC. Health Plan 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, Wipro Portugal S.A. and Harman Connected Services AB are as follows: 

------

---

| | | | | |
|:---|:---|:---|:---|:---|
| **Subsidiaries** | **Subsidiaries** | **Subsidiaries** | **Country of<br>Incorporation** | **Holding** |
| The Capital Markets Company, LLC | Capco Consulting Services LLC <sup>(6)</sup> |  | USA<br> USA | <br> 100.00%  |
| HealthPlan Services, Inc. | <br> HealthPlan Services Insurance Agency, LLC |  | USA<br> USA | <br> 100.00%  |
| International TechneGroup Incorporated | <br> International TechneGroup Ltd. ITI<br> Proficiency Ltd<br> Mech Works S.R.L. |  | USA<br> U.K.<br> Israel<br> Italy | <br> 100.00<br> 100.00<br> 100.00% <br> % <br> %  |
| Wipro NextGen Enterprise Inc. | LeanSwilt AB |  | USA<br> Sweden | <br> 100.00%  |
| Rizing Intermediate Holdings, Inc. | <br>Rizing Lanka (Private) Ltd<br>Rizing Solutions Canada Inc.<br> Rizing LLC (9) | <br>Attune Netherlands B.V. <sup>(11)</sup><br>Rizing B.V.<br> Rizing Consulting Ireland Limited<br> Rizing Consulting Pty Ltd.<br> Rizing Geospatial LLC<br> Rizing GmbH<br> Rizing Limited<br> Rizing Pte Ltd. <sup>(11)</sup> | USA<br>Sri Lanka<br> Netherlands<br> Canada<br> USA<br> Netherlands<br> Ireland<br> Australia<br> USA<br> Germany<br> U.K.<br> Singapore | <br>100.00<br> 100.00<br> 100.00<br> 100.00<br> 100.00<br> 100.00<br> 100.00<br> 100.00<br> 100.00<br> 100.00<br> 100.00% <br> % <br> % <br> % <br> % <br> % <br> % <br> % <br> % <br> % <br> %  |
| The Capital Markets Company BV | <br>CapAfric Consulting (Pty) Ltd Capco Belgium BV | <br>The Capital Markets Company s.r.o<br> Capco Consultancy (Thailand) Ltd | Belgium<br>South Africa<br> Belgium<br> Slovakia<br> Thailand | <br>100.00<br> 100.00<br> 15.00<br> 0.04% <br> % <br> % <br> %  |
|  | Capco Consultancy (Malaysia) Sdn. Bhd<br> Capco Consultancy (Thailand) Ltd |  | Malaysia<br>Thailand | 100.00 <br> 99.92% <br> %  |
|  | Capco Consulting Singapore Pte.<br> Ltd<br> Capco Greece Single Member P.C |  | Singapore<br>Greece | 100.00 <br> 100.00% <br> %  |
|  | Capco Poland sp. z.o.o<br> The Capital Markets Company (UK) Ltd | <br>Capco Consultancy (Thailand) Ltd | Poland<br> U.K.<br> Thailand | 100.00<br> 100.00<br> 0.04% <br> % <br> %  |
|  | <br>The Capital Markets Company GmbH<br>The Capital Markets Company Limited<br> The Capital Markets Company Limited<br>The Capital Markets Company S.á.r.l<br>The Capital Markets Company S.A.S | The Capital Markets Company Limited<br>Capco Austria GmbH<br>Capco Brasil Services E<br> Consultoria Ltda<br>Andrion AG | Hong Kong<br>Germany<br>Austria<br> Hong Kong<br>Canada<br>Brazil<br>Switzerland<br> Switzerland<br>France | 0.01 <br> 100.00<br>100.00<br> 99.99<br>100.00<br>0.01<br>100.00<br> 100.00<br>100.00% <br> % % <br> % % % % <br> % %  |

---

------

---

| | | | | |
|:---|:---|:---|:---|:---|
|  | The Capital Markets Company s.r.o |  | Slovakia | 85.00% |
| Wipro Ampion Holdings Pty Ltd | Wipro Revolution IT Pty Ltd<br> Wipro Shelde Australia Pty Ltd |  | Australia<br> Australia<br> Australia | 100.00<br> 100.00% <br> %  |
| Wipro Appirio, Inc. | Wipro Appirio (Ireland) Limited<br>Topcoder, LLC | Wipro Appirio UK Limited<br>| USA<br> Ireland<br> U.K.<br> USA | 100.00<br> 100.00<br> 100.00% <br> % <br> %  |
| Wipro Designit Services, Inc. | Wipro Designit Services Limited |  | USA<br> Ireland | 100.00% |
| Wipro do Brasil Technologia Ltda | <br> Wipro do Brasil Services Ltda<br> Wipro Do Brasil Sistemas De Informatica Ltda |  | Brazil<br> Brazil<br> Brazil | <br> 100.00<br> 96.84% <br> %  |
| Wipro Portugal S.A. | <br> Wipro do Brasil Technologia Ltda<br> Wipro Do Brasil Sistemas De Informatica Ltda<br> Wipro Technologies GmbH | <br> Wipro Business Solutions<br> GmbH <sup>(11)</sup><br> Wipro IT Services Austria GmbH | Portugal<br> Brazil<br> Brazil<br> Germany<br> Germany<br>Austria | <br> 0.56<br> 3.09<br> 85.13<br> 100.00<br>100.00% <br> % <br> % <br> % %  |
|  Harman Connected Services AB | Harman Connected Services Solutions (Chengdu) Co. Ltd. |  | Sweden<br> China | 100.00% |

---

<sup>(11)</sup> Step Subsidiary details of Attune Netherlands B.V., Rizing Pte Ltd. and Wipro Business Solutions GmbH are as follows:

---

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

---

As at March 31, 2026, Wipro. LLC held 43.7% interest in Drivestream Inc. and Wipro IT Services LLC held 27% interest in SDVcrsc LLC, accounted for using the equity method.

The list of controlled trusts are:

---

| | |
|:---|:---|
| **Name of the entity** | **Country of incorporation** |
| Wipro Equity Reward Trust<br> Wipro Foundation | India<br> 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 March 31, 2026, December 31, 2025, March 31, 2025, year ended March 31, 2026, and March 31, 2025 are as follows:

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
| **Particulars** | **Three months ended** | **Three months ended** | **Three months ended** | **Year ended** | **Year ended** |
| **Particulars** | **March**<br>**31, 2026** | **December**<br>**31, 2025** | **March**<br>**31, 2025** | **March**<br>**31, 2026** | **March**<br>**31, 2025** |
| **Particulars** | Audited | Audited | Audited | Audited | Audited |
|  **Segment revenue** |  |  |  |  |  |
|  **IT Services** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Americas 1 | 79844 | 77809 | 73721 | 305571 | 281824 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Americas 2 | 67288 | 67708 | 68582 | 269077 | 271972 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Europe | 65412 | 62405 | 58552 | 244165 | 240077 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; APMEA | 27623 | 25859 | 23598 | 102340 | 94351 |
|  **Total of IT Services** | **240167** | **233781** | **224453** | **921153** | **888224** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; IT Products | 2521 | 2565 | 813 | 6940 | 2692 |
|  **Total segment revenue** | **242688** | **236346** | **225266** | **928093** | **890916** |
|  **Segment result** |  |  |  |  |  |
|  **IT Services** |  |  |  |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Americas 1 | 16058 | 16409 | 16195 | 62896 | 58186 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Americas 2 | 12181 | 14450 | 15513 | 53138 | 61326 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Europe | 10092 | 8003 | 8140 | 31083 | 29434 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; APMEA | 5085 | 3583 | 3672 | 14955 | 12850 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Unallocated | (1899) | (1259) | (4250) | (3426) | (10157) |
|  **Total of IT Services** | **41517** | **41186** | **39270** | **158646** | **151639** |
|  IT Products | 211 | 227 | 28 | 559 | (173) |
|  Reconciling Items | 235 | (5678) | (211) | (7954) | (195) |
|  **Total segment result** | **41963** | **35735** | **39087** | **151251** | **151271** |
|  Finance expenses | (3701) | (3656) | (3767) | (14577) | (14770) |
|  Finance and other income | 8387 | 9232 | 11819 | 36491 | 38202 |
|  Share of net profit/ (loss) of associate and joint venture accounted for using the equity method | 27 | 28 | 291 | 257 | 254 |
|  **Profit before tax** | **46676** | **41339** | **47430** | **173422** | **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 ₹ 325, ₹ 788, and ₹ 224 for the three months ended March 31, 2026, December 31, 2025, and March 31, 2025, respectively, ₹ 1,853 and ₹ 32 for the year ended March 31, 2026 and March 31, 2025, respectively, 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 ₹ Nil, ₹ 2,629 and ₹ Nil for the three months ended March 31, 2026, December 31, 2025
and March 31, 2025, respectively, ₹ 5,139 and ₹ Nil for the year ended
March 31, 2026 and March 31, 2025, respectively, is included under Reconciling Items.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;e) Impact of past service cost on gratuity and remeasurement of leave encashment due to implementation of new
labour code amounting to ₹ (272) and ₹ 3,028 for the three months ended March 31,
2026 and December 31, 2025, respectively, ₹ 2,756 for the year ended March 31, 2026, is included under Reconciling items.

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

---

| | | | | | |
|:---|:---|:---|:---|:---|:---|
|  | **Three months ended** | **Three months ended** | **Three months ended** | **Year ended** | **Year ended** |
| **Particulars** | **March**<br>**31, 2026** | **December**<br>**31, 2025** | **March**<br>**31, 2025** | **March**<br>**31, 2026** | **March**<br>**31, 2025** |
|  Amortization and impairment expenses on intangible assets | 1840 | 2652 | 1631 | 7787 | 7909 |
|  Change in fair value of contingent consideration | ^ | ^ | (2) | 49 | (169) |

---

<sup>^</sup> Value is less than 0.5

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;g) Segment results of IT Services segment are after recognition of share-based compensation expense ₹ 1,400, ₹ 1,365 and ₹ 1,195 for the three months ended March 31, 2026, December 31, 2025 and March 31, 2025, respectively and ₹ 4,465 and ₹ 5,542 for the year ended March 31, 2026 and March 31, 2025, respectively.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;h) Segment results of IT Services segment are after recognition of (gain)/loss on sale of property, plant and
equipment of ₹ 170, ₹ (33) and ₹ 160 for the three months ended March 31, 2026, December 31, 2025 and March 31, 2025, respectively, and ₹ (393) and ₹ (606) for the year ended March 31, 2026 and March 31, 2025 respectively.

**7.** 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 ₹ Nil, ₹ 841, and ₹ Nil for the three months ended March 31, 2026, December 31, 2025 and March 31, 2025, respectively, ₹ 851, and ₹ 1,155 for the year ended March 31, 2026 and March 31, 2025, as part of depreciation, amortization
and impairment expense.

**8.** **Issue of bonus shares** 

During the year ended March 31, 2025, the company concluded bonus issue 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) was approved by the shareholders of the Company on November 21, 2024. Subsequently, on December 4, 2024, the Company allotted 5,232,094,402 equity shares (including ADS) to shareholders who held equity shares as on the record date of December 3, 2024. The Company also allotted 1:1 bonus equity share on 1,274,805 equity shares (including ADS) under allotment as on the record date. Consequently, ₹ 10,467 (representing par value of ₹ 2 per share) was transferred from capital redemption reserves, securities premium and retained earnings to the share capital.

**9.** On November 21, 2025, the Government of India notified four Labour Codes, effective immediately,
replacing the existing 29 labour laws. In accordance with IAS 19 — Employee benefits, changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of past service cost in
the Statement of Income. This approach is consistent with the guidance issued by the Institute of Chartered Accountants of India.

The Company has concluded the salary restructuring exercise in compliance with the Labour Codes. The implementation of the Labour Code has resulted in a net increase of ₹ 2,756 in the provision for gratuity and remeasurement of leave encashment, which has been recognized as employee benefit expense in the current year. The Company continues to monitor the finalization of Central and State Rules, as well as Government clarifications on other aspects of the Labour Codes.

------

**10. Audited Consolidated Balance Sheet:** 

---

| | | |
|:---|:---|:---|
|  | **As at March 31, 2025** | **As at March 31, 2026** |
|  **ASSETS** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Goodwill | 325014 | 387399 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Intangible assets | 27450 | 29176 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Property, plant and equipment | 80684 | 81787 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Right-of-Use assets | 25598 | 28287 |
| &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 | ^ |  |
| &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 | 28053 |
| &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 | 349 |
| &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 |  | 7433 |
| &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 | 6259 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investments accounted for using the equity method | 1327 | 2126 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred tax assets | 2561 | 5242 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-current tax assets | 7230 | 7787 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other non-current assets | 7460 | 9010 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total non-current assets** | **508745** | **592908** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Inventories<br> Financial assets | 694 | 517 |
| &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 | 888 |
| &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 | 437680 |
| &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 | 105555 |
| &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 | 135901 |
| &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 | 76823 |
| &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 | 10245 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Contract assets | 15795 | 14819 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Current tax assets | 6417 | 10762 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other current assets | 29128 | 33164 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total current assets** | **777775** | **826354** |
|  **TOTAL ASSETS** | **1286520** | **1419262** |
|  **EQUITY** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share capital | 20944 | 20977 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share premium | 2628 | 6158 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Retained earnings | 716477 | 735057 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share-based payment reserve | 6985 | 7920 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Special Economic Zone Re-investment reserve | 27778 | 25966 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other components of equity | 53497 | 89290 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Equity attributable to the equity holders of the Company** | **828309** | **885368** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-controlling interests | 2138 | 2509 |
|  **TOTAL EQUITY** | **830447** | **887877** |
|  **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 | 1962 |
| &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 | 26327 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Accrued expenses |  | 4394 |
| &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 | 6743 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Deferred tax liabilities | 16443 | 17266 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Non-current tax liabilities | 42024 | 48195 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other non-current liabilities | 17119 | 23042 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provisions | 294 | 224 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total non-current liabilities** | **169820** | **128153** |
| &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 | 165912 |
| &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 | 8709 |
| &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 | 10978 |
| &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 | 94924 |
| &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 | 11357 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Contract liabilities | 20063 | 25434 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Current tax liabilities | 34481 | 49621 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Other current liabilities | 31086 | 34801 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Provisions | 1637 | 1496 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; **Total current liabilities** | **286253** | **403232** |
|  **TOTAL LIABILITIES** | **456073** | **531385** |
|  **TOTAL EQUITY AND LIABILITIES** | **1286520** | **1419262** |

---

^ Value is less than 0.5

------

**11. Audited Consolidated statement of cash flows:** 

---

| | | |
|:---|:---|:---|
|  | **Year ended March <u>31,</u>** | **Year ended March <u>31,</u>** |
|  | **2025** | **2026** |
|  **Cash flows from operating activities** |  |  |
|  Profit for the year | 132180 | 132655 |
|  **Adjustments to reconcile profit for the year to net cash generated from operating activities:** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Gain on sale of property, plant and equipment, net | (606) | (393) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Depreciation, amortization and impairment expense | 29579 | 29107 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Unrealized exchange (gain)/loss, net | (623) | 2168 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share-based compensation expense | 5551 | 4465 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Share of net (profit)/loss of associate and joint venture accounted for using equity method | (254) | (257) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Income tax expense | 42777 | 40767 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Finance and other income, net of finance expenses | (23432) | (21914) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Change in fair value of contingent consideration | (169) | 49 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Lifetime expected credit loss | 324 | 2838 |
|  **Changes in operating assets and liabilities, net of effects from acquisitions** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Increase)/Decrease in trade receivables | 1894 | (11442) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Increase(/Decrease in unbilled receivables and contract assets | (1331) | (14498) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Increase(/Decrease in Inventories | 213 | 184 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (Increase(/Decrease in other financial assets and other assets | 6609 | (205) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Increase(/Decrease) in trade payables, accrued expenses, other financial liabilities, other liabilities and provisions | 548 | 8482 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Increase(/Decrease) in contract liabilities | 2341 | 3555 |
|  **Cash generated from operating activities before taxes** | **195601** | **175561** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Income taxes paid, net | (26175) | (26245) |
|  **Net cash generated from operating activities** | **169426** | **149316** |
|  **Cash flows from investing activities:** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment for purchase of property, plant and equipment | (14737) | (15603) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Proceeds from disposal of property, plant and equipment | 1822 | 758 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Investment in associate |  | (352) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment for purchase of investments | (801582) | (837806) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Proceeds from sale of investments | 706520 | 816732 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment for business acquisitions including deposits and escrow, net of cash acquired | (964) | (26033) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repayment of security deposit for property, plant and equipment | (300) |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interest received | 26212 | 28878 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Dividend received | 2299 | 3 |
|  **Net cash generated from/(used in) investing activities** | **(80730)** | **(33423)** |
|  **Cash flows from financing activities:** |  |  |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Proceeds from issuance of equity shares and shares pending allotment | 27 | 33 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Repayment of loans and borrowings | (177672) | (259841) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Proceeds from loans and borrowings | 195595 | 253089 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment of lease liabilities | (10474) | (11561) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment for contingent consideration |  | (648) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment of deferred consideration on business combination |  | (221) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Interest and finance expenses paid | (8689) | (6336) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment of dividend | (62750) | (115206) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Payment of dividend to Non-controlling interest holders |  | (569) |
|  **Net cash generated from/(used) in financing activities** | **(63963)** | **(141260)** |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Net increase in cash and cash equivalents during the year | 24733 | (25367) |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Effect of exchange rate changes on cash and cash equivalents | 290 | 8948 |
| &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Cash and cash equivalents at the beginning of the year | 96951 | 121974 |
|  **Cash and cash equivalents at the end of the year** | **121974** | **105555** |

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**12. Events after the reporting period** 

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;a) On April 5, 2026, the Company signed a definitive agreement to acquire Mindsprint, Olam Group's IT
services arm, a provider of technology and digital transformation services for a total consideration of USD 375 million. The acquisition is subject to customary closing conditions and regulatory approvals and is expected to be concluded by
quarter ending June 30, 2026.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;b) On April 14, 2026, the Company signed a definitive agreement to acquire select customer contracts of Alpha Net
Consulting, a provider of enterprise software development, data engineering, and managed services for a total consideration (including earnouts) of USD 70.8 million. The acquisition is subject to customary closing conditions and is expected to
be concluded by quarter ending June 30, 2026.

&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;c) On April 16, 2026, the Board of Directors approved a proposal to buyback of equity shares, subject to the
approval of shareholders, for purchase by the Company of up to 600,000,000 equity shares of ₹ 2 each (being 5.7% of total number of equity shares) from the
shareholders of the Company on a proportionate basis by way of a tender offer at a price of ₹ 250 per equity share for an aggregate amount not exceeding ₹ 150,000, in accordance with the provisions contained in the Securities and Exchange Board of India (Buy-back of Securities)
Regulations, 2018, as amended and the Companies Act, 2013 and rules made thereunder.

---

| | |
|:---|:---|
| By order of the Board, | For, Wipro Limited |
| Place: Bengaluru | **Rishad A. Premji** |
| Date: April 16, 2026 | Chairman |

---

## Exhibit 99.5

**Exhibit 99.5**![LOGO](g92697dsp019.jpg)

Wipro Limited Highlights for the Quarter ended March 31, 2026 REVENUE QoQ Constant YoY Constant Operating $2.65 Bn Currency Currency Margin 0.2% 0.2% 17.3% STRATEGIC MARKET UNITS MIX 33.2% AMERICAS 1 28.1% AMERICAS 2 27.2% EUROPE 11.5% APMEA SECTOR MIX 34.1% 18.4% 16.8% 16.5% 14.2% Banking, Consumer Technology and Energy, Health Financial Communications Manufacturing Services and Resources and Insurance TOTAL $3.5 Bn Operating Adjusted EPS Note 6 Cash Flow $338 Mn BOOKINGS 13.9% YoY CC ₹ 3.3 3.7% QoQ Operating LARGE DEAL $1.4 Bn cash 90.1% TCV 2.3% YoY Flow/Net 18.5% YoY CC Income Revenue from our IT Services business segment to be in the range of $2,597 million to $2,651 million\*. This translates to sequential guidance of -2.0% to 0% in OUTLOOK constant currency terms. for the Quarter ending June 30, 2026 \*Outlook for the Quarter ending June 30, 2026, is based on the following exchange rates: GBP/USD at 1.34, Euro/USD at 1.17, AUD/USD at 0.70, USD/INR at 92.35 and CAD/USD at 0.73 CUSTOMER CONCENTRATION TOP1 4.3% 13.8% TOP 10 23.1% TOP 5 TOTAL HEADCOUNT 242,156 ATTRITION VOL – TTM 13.8% OFFSHORE REVENUE NET UTILIZATION 83.5% 62.8% PERCENTAGE OF SERVICES EXCLUDING TRAINEES P a g e 1

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![LOGO](g92697dsp020.jpg)

Wipro Limited Highlights for the Year ended March 31, 2026 REVENUE YoY Constant YoY Reported Operating $10.48 Bn Currency Currency Margin 1.6% 0.3% 17.2% STRATEGIC MARKET UNITS MIX 33.2% AMERICAS 1 29.2% AMERICAS 2 26.5% EUROPE 11.1% APMEA SECTOR MIX 34.1% 18.4% 17.0% 16.0% 14.5% Banking, Consumer Technology and Energy, Health Financial Communications Manufacturing Services and Resources and Insurance TOTAL $16.4 Bn Operating Adjusted EPS Note 6 Cash Flow $1,591 Mn BOOKINGS 14.0% YoY CC ₹ 12.8 2.1% YoY Operating LARGE DEAL $7.8 Bn cash 112.6% TCV Flow/Net 45.4% YoY CC Income 1. Board approves Buy-Back for the value of ₹ 150 billion. CAPITAL ALLOCATION 2. The interim dividend of ₹ 11 declared in FY'26 by the Board at its meetings held on July 17th,2025, and January 16th ,2026, shall be considered as final dividend for the financial year 2025-26. CUSTOMER CONCENTRATION TOP1 4.6% 14.3% TOP 10 23.7% TOP 5 TOTAL HEADCOUNT 242,156 ATTRITION VOL – TTM 13.8% OFFSHORE REVENUE NET UTILIZATION 84.5% 61.1% PERCENTAGE OF SERVICES EXCLUDING TRAINEES P a g e 2

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![LOGO](g92697dsp021.jpg)

Wipro Limited Results for the Quarter and Year ended March 31, 2026 FY 25-26 FY 24–25 A IT Services FY Q4 Q3 Q2 Q1 FY Q4 IT Services Revenues ($Mn) 10,478.1 2651.0 2,635.4 2,604.3 2,587.4 10,511.5 2,596.5 Sequential Growth -0.3% 0.6% 1.2% 0.7% -0.3% -2.7% -1.2% Sequential Growth in Constant Currency Note 1 -1.6% 0.2% 1.4% 0.3% -2.0% -2.3% -0.8% Operating Margin % Note 2 17.2% 17.3% 17.6% 16.7% 17.3% 17.1% 17.5% Strategic Market Units Mix Americas 1 33.2% 33.2% 33.2% 33.0% 33.1% 31.7% 32.8% Americas 2 29.2% 28.1% 29.0% 29.6% 30.4% 30.6% 30.6% Europe 26.5% 27.2% 26.7% 26.3% 25.7% 27.1% 26.1% APMEA 11.1% 11.5% 11.1% 11.1% 10.8% 10.6% 10.5% Sectors Mix Banking, Financial Services and Insurance 34.1% 34.1% 34.6% 34.3% 33.6% 34.3% 34.2% Consumer 18.4% 18.4% 18.2% 18.2% 18.6% 19.1% 18.9% Energy, Manufacturing and Resources 17.0% 16.5% 16.3% 17.4% 17.7% 17.2% 17.3% Technology and Communications 16.0% 16.8% 16.0% 15.6% 15.5% 15.3% 15.2% Health 14.5% 14.2% 14.9% 14.5% 14.6% 14.1% 14.4% Total Bookings Total Bookings TCV ($Mn) Note 3 16,449 3,455 3,335 4,688 4,971 14,315 3,955 Large deal TCV ($Mn) Note 4 7,829 1,440 871 2,853 2,666 5,368 1,763 Guidance ($Mn)—2,635-2,688 2,591-2,644 2,560—2,612 2,505—2,557—2,602—2,655 Guidance restated based on—2,645-2,698 2,585-2,638 2,570 – 2,622 2,549 – 2,601—2,591 – 2,644 actual currency realized ($Mn) Revenues performance against guidance—2,651 2,635 2,604 2,587—2,597 ($Mn) P a g e 3

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![LOGO](g92697dsp022.jpg)

FY 25-26 FY 24–25 FY Q4 Q3 Q2 Q1 FY Q4 Customer size distribution (TTM) > $100Mn 16 16 16 16 16 17 17 > $75Mn 29 29 31 29 27 28 28 > $50Mn 45 45 45 45 47 44 44 > $20Mn 106 106 103 104 109 111 111 > $10Mn 183 183 177 177 180 181 181 > $5Mn 289 289 281 272 281 289 289 > $3Mn 391 391 390 393 397 398 398 > $1Mn 715 715 722 730 725 716 716 Revenue from Existing customers % 97.3% 94.7% 96.5% 98.6% 99.6% 99.0% 98.1% Number of new customers 216 30 92 45 49 197 63 Total Number of active customers 1233 1233 1272 1257 1,266 1,282 1,282 Customer Concentration Top customer 4.6% 4.3% 4.7% 4.8% 4.7% 4.3% 4.4% Top 5 14.3% 13.8% 14.4% 14.4% 14.7% 14.0% 14.5% Top 10 23.7% 23.1% 23.7% 24.0% 24.5% 23.3% 24.2% % of Revenue USD 61% 60% 61% 62% 63% 62% 63% GBP 11% 12% 11% 11% 10% 10% 10% EUR 9% 9% 9% 9% 9% 10% 9% INR 5% 5% 5% 4% 4% 4% 4% AUD 4% 4% 4% 4% 3% 4% 3% CAD 3% 3% 3% 3% 3% 3% 3% Others 7% 7% 7% 7% 8% 7% 8% Closing Employee Count 242,156 242,156 242,021 235,492 233,232 233,346 233,346 Sales & Support Staff (IT Services) 14,574 14,574 14,663 14,863 15,131 15,230 15,230 Utilization Note 5 Net Utilization (Excluding Trainees) 84.5% 83.5% 83.1% 86.4% 85.0% 85.6% 84.6% Attrition Voluntary TTM (IT Services excl. DOP) 13.8% 13.8% 14.2% 14.9% 15.1% 15.0% 15.0% DOP % — Post Training Quarterly 8.6% 9.7% 8.5% 8.2% 8.2% 7.8% 7.7% Revenue Mix Note 5 Revenue from FPP 54.3% 55.6% 55.1% 53.0% 53.5% 56.6% 55.5% Offshore Revenue — % of Services 61.1% 62.8% 61.6% 60.2% 59.8% 60.1% 62.1% P a g e 4

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![LOGO](g92697dsp023.jpg)

Growth Metrics B for the Quarter and Year ended March 31, 2026 Note 1 Q4'26 Q4'26 Q4'26 Q4'26 FY'26 FY'26 Reported Reported CC CC Reported CC QoQ% YoY% QoQ% YoY% YoY% YoY% IT Services 0.6% 2.1% 0.2% -0.2% -0.3% -1.6% Strategic Market Units Americas 1 0.3% 3.3% 0.3% 2.9% 4.2% 4.1% Americas 2 -2.6% -6.3% -2.6% -6.7% -4.8% -4.9% Europe 2.6% 6.5% 2.0% 0.0% -2.4% -6.7% APMEA 4.9% 12.0% 3.1% 8.8% 4.4% 4.3% Sectors Banking, Financial Services and Insurance -0.8% 1.8% -1.3% -0.5% -0.7% -1.9% Consumer 2.0% -0.5% 1.7% -2.9% -4.0% -5.5% Energy, Manufacturing and Resources 1.7% -2.3% 1.1% -5.9% -1.7% -3.7% Technology and Communications 5.4% 12.4% 5.3% 10.4% 4.0% 2.9% Health -4.3% 0.6% -4.4% 0.0% 2.5% 2.1% Annexure to Datasheet Segment-wise breakup of C Q4 FY25-26 (INR Mn) Cost of Revenues, S&M and G&A Reconciling Particulars IT Services IT Products Total Items Cost of revenues 170,038 2,246 (370) 171,914 Selling and marketing expenses 13,966 64 (27) 14,003 General and administrative expenses 14,646 0 162 14,808 Total 198,650 2,310 (235) 200,725 Reconciliation for Adjusted Net Income and Three months ended Twelve months ended D Adjusted EPS Mar 31, 2026 Mar 31, 2026 Net Income [A] 35,018 131,974 Add: Impact on gratuity expenses and remeasurement of leave encashment due to -272 2,756 implementation of new Labour Code [B] Less[C]: Tax on [B] 115 -475 Adjusted Net Income [D]: [A+B+C] 34,861 134,255 Adjusted EPS Basic (₹) Amounts in INR Mn unless specified 3.3 12.8 Note 1: Constant currency (CC) for a period is the product of volumes in that period times the average actual exchange rate of the corresponding comparative period Note 2: IT Services Operating Margin refers to Segment Results total as reflected in IFRS financials Note 3: Total Bookings refers to the total contract value of all orders that were booked during the period including new orders, renewals, and changes 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 1. Note 4: Large deal bookings constitute of deals greater than or equal to $30 million in total contract value terms Note 5: IT Services excluding DOP (Digital Operations and Platforms) and entities which are not integrated in Wipro limited systems at the beginning of current fiscal year. Note 6: Adjusted for impact of past service cost on gratuity and remeasurement of leave encashment due to implementation of new labour code amounting to ₹ (-)272 Mn for the three months ended 31st March 2026 and ₹ 2,756Mn for the year ended 31st March 2026. P a g e 5