Particulars

Income

a) Revenue from operations

b) Foreign exchange gains/(losses), net

I

Total income

Expenses

a) Purchases of stock-in-trade

b) Changes in inventories of stock-in-trade

c) Employee benefits expense

d) Depreciation, amortization and impairment expense

e) Sub-contracting and technical fees

f) Facility expenses

g) Travel

h) Communication

i) Legal and professional fees

j) Software license expense for internal use

k) Marketing and brand building

l) Lifetime expected credit loss/ (write-back)

m) (Gain)/loss on sale of property, plant and equipment, net

n) Other expenses

II

Total expenses

Finance expenses

Finance and other income

VI

Profit before tax [I-II-III+IV+V]

VII

Tax expense

VIII

Profit for the period [VI-VII]

Other comprehensive income (OCI)

Items that will not be reclassified to profit or loss in subsequent periods

Remeasurements of the defined benefit plans, net

Net change in fair value of investment in equity instruments measured at fair value through OCI

Items that will be reclassified to profit or loss in subsequent periods

Foreign currency translation differences

Reclassification of foreign currency translation differences on liquidation of subsidiaries to statement of income

Net change in time value of option contracts designated as cash flow hedges, net of taxes

Net change in intrinsic value of option contracts designated as cash flow hedges, net of taxes

Net change in fair value of forward contracts designated as cash flow hedges, net of taxes

Net change in fair value of investment in debt instruments measured at fair value through OCI, net of taxes

IX

Total other comprehensive income for the period, net of taxes

Total comprehensive income for the period [VIII+IX]

X

Profit for the period attributable to:

Equity holders of the Company

Non-controlling interests

Total comprehensive income for the period attributable to:

Equity holders of the Company

Non-controlling interests

XI

Paid up equity share capital (Par value ₹ 2 per share)

XII

XIII

Earnings per share (EPS)

(Equity shares of par value of ₹ 2/- each)

(EPS for the three and six months ended periods are not annualized)

Basic (in ₹)

Diluted (in ₹)

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

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

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

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

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

Subsidiaries

Subsidiaries

Subsidiaries

Country of
Incorporation

India

India

China

U.K.

Wipro Technologies SRL

Romania

Bangladesh

U.K.

Capco Consulting Middle East FZE ⁽²⁾

UAE

Designit A/S

Denmark

Denmark

Germany

Norway

Spain

Israel

Bahrain

Czech Republic

Belgium

France

Netherlands

Denmark

U.K.

Grove Holdings 2 S.á.r.l

Luxembourg

Germany

Italy

Brazil

Belgium

Indonesia

Iraq

Saudi Arabia

Saudi Arabia

Qatar

U.K.

U.K.

Sultanate of Oman

Netherlands

Sultanate of Oman

Argentina

Thailand

Germany

Brazil

Brazil

Kazakhstan

Ireland

Portugal

Canada

Russia

Peru

Costa Rica

Chile

Netherlands

Ukraine

Poland

Romania

Saudi Arabia

Australia

Australia

Argentina

Mexico

South Africa

Nigeria

Wipro Technologies SRL

Romania

Wipro (Thailand) Co. Limited

Thailand

Wipro Shanghai Limited

China

Wipro Technologies Nigeria Limited

Nigeria

Wipro Technologies Limited

Russia

Wipro Technologies Peru SAC

Peru

Wipro Japan KK

Japan

Wipro Networks Pte Limited

Singapore

Singapore

Wipro Chengdu Limited

China

PT. WT Indonesia

Indonesia

Wipro (Thailand) Co. Limited

Thailand

Wipro (Dalian) Limited

China

Wipro Technologies SDN BHD

Malaysia

Wipro (Tianjin) Limited ⁽³⁾

China

Wipro Philippines, Inc.

Philippines

Wipro Shanghai Limited

China

Wipro Travel Services Limited

India

Wipro, LLC

USA

Wipro Technologies SA DE CV

Mexico

Wipro Gallagher Solutions, LLC

USA

Wipro Insurance Solutions, LLC

USA

Wipro IT Services, LLC

USA

USA

USA

USA

USA

USA

USA

USA

USA

USA

USA

USA

USA

USA

India

USA

Wipro Life Science Solutions, LLC

USA

USA

South Africa

Value is less than 0.01%

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.

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

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

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

Subsidiaries

Subsidiaries

Subsidiaries

Country of
Incorporation

Cardinal US Holdings, Inc.

HealthPlan Services, Inc.

International TechneGroup Incorporated

Wipro NextGen Enterprise Inc.

Rizing Intermediate Holdings, Inc.

The Capital Markets Company BV

Subsidiaries

Subsidiaries

Subsidiaries

Country of
Incorporation

Wipro Ampion Holdings Pty Ltd

Wipro Appirio, Inc.

Wipro Designit Services, Inc.

Wipro do Brasil Technologia Ltda

Wipro Portugal S.A.

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

Subsidiaries

Subsidiaries

Subsidiaries

Country of
Incorporation

Attune Netherlands B.V.

Rizing Pte Ltd.

Wipro Business Solutions GmbH

Name of the entity

Country of incorporation

Segment Information

Particulars

Segment revenue

IT Services

Americas 1

Americas 2

Europe

APMEA

Total of IT Services

IT Products

Total segment revenue

Segment result

IT Services

Americas 1

Americas 2

Europe

APMEA

Unallocated

Total of IT Services

IT Products

Reconciling Items

Total segment result

Finance expenses

Finance and other income

Share of net profit/ (loss) of associate and joint venture accounted for using the equity method

Profit before tax

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

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

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

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

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

Amortization and impairment expenses on intangible assets

Change in fair value of contingent consideration

Value is less than 0.5

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

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

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

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

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

Audited Consolidated Balance Sheet

ASSETS

Goodwill

Intangible assets

Property, plant and equipment

Right-of-Use assets

Financial assets

Derivative assets

Investments

Trade receivables

Other financial assets

Investments accounted for using the equity method

Deferred tax assets

Contract assets

Non-current tax assets

Other non-current assets

Total non-current assets

Inventories

Financial assets

Derivative assets

Investments

Cash and cash equivalents

Trade receivables

Unbilled receivables

Other financial assets

Contract assets

Current tax assets

Other current assets

Total current assets

TOTAL ASSETS

EQUITY

Share capital

Share premium

Retained earnings

Share-based payment reserve

Special Economic Zone Re-investment reserve

Other components of equity

Equity attributable to the equity holders of the Company

Non-controlling interests

TOTAL EQUITY

LIABILITIES

Financial liabilities

Loans and borrowings

Lease liabilities

Derivative liabilities

Other financial liabilities

Deferred tax liabilities

Non-current tax liabilities

Other non-current liabilities

Provisions

Total non-current liabilities

Financial liabilities

Loans, borrowings and bank overdrafts

Lease liabilities

Derivative liabilities

Trade payables and accrued expenses

Other financial liabilities

Contract liabilities

Current tax liabilities

Other current liabilities

Provisions

Total current liabilities

TOTAL LIABILITIES

TOTAL EQUITY AND LIABILITIES

Value is less than 0.5

Audited Consolidated Statement of Cash flows

Cash flows from operating activities

Profit for the period

Adjustments to reconcile profit for the period to net cash generated from operating activities:

Gain on sale of property, plant and equipment, net

Depreciation, amortization and impairment expense

Unrealized exchange (gain)/loss, net

Share-based compensation expense

Share of net (profit)/loss of associate and joint venture accounted for using equity method

Income tax expense

Finance and other income, net of finance expenses

Change in fair value of contingent consideration

Lifetime expected credit loss/(write-back)

Changes in operating assets and liabilities, net of effects from acquisitions

(Increase)/Decrease in trade receivables

(Increase)/Decrease in unbilled receivables and contract assets

(Increase)/Decrease in Inventories

(Increase)/Decrease in other financial assets and other assets

Increase/(Decrease) in trade payables, accrued expenses, other financial liabilities, other liabilities and provisions

Increase/(Decrease) in contract liabilities

Cash generated from operating activities before taxes

Income taxes paid, net

Net cash generated from operating activities

Cash flows from investing activities:

Payment for purchase of property, plant and equipment

Proceeds from disposal of property, plant and equipment