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

III   Finance expenses

IV   Finance and other income

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

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 or 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  Reserves excluding revaluation reserves and Non- controlling interests as per balance sheet

XIII Earnings per share (EPS)

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

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

Basic (in ₹)

Diluted (in ₹)

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.

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.

(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).

Other expenses are net of insurance claim received of ₹ 1,805 for the year ended March 31, 2025.

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.

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

Subsidiaries

Subsidiaries

Subsidiaries

Country of
Incorporation

Attune Consulting India Private Limited

Capco Technologies Private Limited

Wipro Chengdu Limited

Wipro Holdings (UK) Limited

U.K.

Romania

^

Wipro IT Services Bangladesh Limited

Wipro IT Services UK Societas

Capco Consulting Middle East

FZE⁽²⁾

Dcsignit A/S

U.K.

UAE

Denmark

Denmark

100.00

100.00

100.00

% 

% 

% 

Designit Germany GmbH

Designit Oslo A/S

Designit Spain Digital, S.L.U

Designit T.L.V Ltd.

Germany

Norway

Spain

Israel

Bahrain

100.00

100.00

100.00

100.00

% 

% 

% 

% 

s.r.o.

Wipro CRM Services

Italy Srl

Capco Brasil Servians E

Consultoria Ltda

The Capital Markets Company

Women’s Business Park

Technologies Limited

Wipro Financial Outsourcing

Services Limited

Wipro Information Technology

Netherlands BV.

Oman

Netherlands

Oman

Argentina

Informatica Ltda

Wipro do Brasil Technologia

Ltda⁽¹⁾

Wipro Information Technology

Kazakhstan LLP

Wipro Outsourcing Services

(Ireland) Limited

Wipro Portugal S.A. ⁽¹⁾

Sociedad Anonima

Wipro Technology Chile SPA

Z.O.O

Wipro IT Services S.R.L.

Wipro Technologies South Africa (Proprietary) Limited

Wipro Technologies SRL

Wipro (Thailand) Co. Limited

Wipro Shanghai Limited

Wipro Technologies Nigeria

Limited

Wipro Technologies Limited

Wipro Technologies Peru SAC

Wipro Technologies Nigeria Limited

South Africa

Nigeria

Romania

Thailand

China

Nigeria

Russia

Peru

99.84

100.00

99.97

84.63

0.16

0.01

0.02

% 

% 

% 

% 

% 

% 

% 

Wipro NextGen Enterprise

Inc. ⁽¹⁾

The Capital Markets Company,

LLC ^{(1) (7)}

Connected Services Corporation Wipro India Private Limited (Formerly known as Harman Connected Services Corporation India Pvt. Ltd.)

Wipro Connected Services Engineering Corp. (Formerly known as Harman Connected Services Engineering Corp.)

Hannan Connected Services

Morocco

30.58

% 

Value is less than 0.01%

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.

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

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.

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.

Cardinal US Holdings, Inc transferred its entire ownership in Capco Consulting Services LLC to The Capital Markets Company, LLC effective March 30, 2026.

Capco RISC Consulting LLC merged with The Capital Markets Company. LLC effective March 30, 2026.

Cardinal US Holdings. Inc. merged with Wipro IT Services, LLC effective March 31, 2026.

Rizing Consulting USA, LLC (Formerly known as Rizing Consulting USA, Inc.) merged with Rizing LLC effective March 31, 2026.

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.

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
Incorporation

USA

USA

100.00

% 

HealthPlan Services Insurance Agency, LLC

USA

USA

100.00

% 

International TechneGroup Ltd. ITI

Proficiency Ltd

Mech Works S.R.L.

USA

U.K.

Israel

Italy

100.00

100.00

100.00

% 

% 

% 

USA

Sweden

100.00

% 

Rizing Lanka (Private) Ltd

Rizing Solutions Canada Inc.

Rizing LLC (9)

Attune Netherlands B.V. ⁽¹¹⁾

Rizing B.V.

Rizing Consulting Ireland Limited

Rizing Consulting Pty Ltd.

Rizing Geospatial LLC

Rizing GmbH

Rizing Limited

Rizing Pte Ltd. ⁽¹¹⁾

USA

Sri Lanka

Netherlands

Canada

USA

Netherlands

Ireland

Australia

USA

Germany

U.K.

Singapore

100.00

100.00

100.00

100.00

100.00

100.00

100.00

100.00

100.00

100.00

100.00

% 

% 

% 

% 

% 

% 

% 

% 

% 

% 

% 

CapAfric Consulting (Pty) Ltd Capco Belgium BV

The Capital Markets Company s.r.o

Capco Consultancy (Thailand) Ltd

Belgium

South Africa

Belgium

Slovakia

Thailand

100.00

100.00

15.00

0.04

% 

% 

% 

% 

Capco Consultancy (Malaysia) Sdn. Bhd

Capco Consultancy (Thailand) Ltd

Malaysia

Thailand

99.92

% 

Capco Consulting Singapore Pte.

Ltd

Capco Greece Single Member P.C

Singapore

Greece

100.00

% 

Capco Poland sp. z.o.o

The Capital Markets Company (UK) Ltd

Capco Consultancy (Thailand) Ltd

Poland

U.K.

Thailand

100.00

0.04

% 

% 

The Capital Markets Company GmbH

The Capital Markets Company Limited

The Capital Markets Company Limited

The Capital Markets Company S.á.r.l

The Capital Markets Company S.A.S

The Capital Markets Company Limited

Capco Austria GmbH

Capco Brasil Services E

Consultoria Ltda

Andrion AG

Hong Kong

Germany

Austria

Hong Kong

Canada

Brazil

Switzerland

Switzerland

France

100.00

100.00

99.99

100.00

0.01

100.00

100.00

100.00

% 

% 

% 

% 

% 

% 

% 

% 

Wipro Revolution IT Pty Ltd

Wipro Shelde Australia Pty Ltd

Australia

Australia

Australia

100.00

% 

Wipro Appirio (Ireland) Limited

Topcoder, LLC

Wipro Appirio UK Limited

USA

Ireland

U.K.

USA

100.00

100.00

% 

% 

USA

Ireland

Wipro do Brasil Services Ltda

Wipro Do Brasil Sistemas De Informatica Ltda

Brazil

Brazil

Brazil

100.00

96.84

% 

% 

Wipro do Brasil Technologia Ltda

Wipro Do Brasil Sistemas De Informatica Ltda

Wipro Technologies GmbH

Wipro Business Solutions

GmbH ⁽¹¹⁾

Wipro IT Services Austria GmbH

Portugal

Brazil

Brazil

Germany

Germany

Austria

0.56

3.09

85.13

100.00

100.00

% 

% 

% 

% 

% 

Harman Connected Services AB

Sweden

China

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

Subsidiaries

Subsidiaries

Subsidiaries

Attune Netherlands B.V.

Rizing Germany GmbH

Attune Italia S.R.L

Attune UK Ltd.

Netherlands

Germany

Italy

U.K.

100.00

100.00

% 

% 

Rizing Pte Ltd.

Rizing New Zealand Ltd.

Rizing Philippines Inc.

Rizing SDN BHD

Rizing Solutions Pty Ltd

Singapore

New Zealand

Philippines

Malaysia

Australia

100.00

100.00

100.00

% 

% 

% 

Wipro Business Solutions GmbH

Germany

Wipro Technology Solutions S.R.L

Romania

Name of the entity

Country of incorporation

Wipro Equity Reward Trust

Wipro Foundation

India

India

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 ₹ 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.

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.

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.

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

Value is less than 0.5

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.

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.

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.

Issue of bonus shares

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.

ASSETS

Goodwill

Intangible assets

Property, plant and equipment

Right-of-Use assets

Financial assets

Derivative assets

Investments

Trade receivables

Unbilled receivables

Other financial assets

Investments accounted for using the equity method

Deferred tax 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

Accrued expenses

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

Cash flows from operating activities

Profit for the year

Adjustments to reconcile profit for the year 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

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

Investment in associate

Payment for purchase of investments

Proceeds from sale of investments

Payment for business acquisitions including deposits and escrow, net of cash acquired

Repayment of security deposit for property, plant and equipment

Interest received

Dividend received

Net cash generated from/(used in) investing activities

Cash flows from financing activities:

Proceeds from issuance of equity shares and shares pending allotment

Repayment of loans and borrowings

Proceeds from loans and borrowings

Payment of lease liabilities

Payment for contingent consideration

Payment of deferred consideration on business combination

Interest and finance expenses paid

Payment of dividend

Payment of dividend to Non-controlling interest holders

Net cash generated from/(used) in financing activities

Net increase in cash and cash equivalents during the year

Effect of exchange rate changes on cash and cash equivalents

Cash and cash equivalents at the beginning of the year

Cash and cash equivalents at the end of the year

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.

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.

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.