EX-99.1

Exhibit 99.1

LOGO

October 15, 2026

The Manager - Listing

National Stock Exchange of India Limited

(NSE: WIPRO)

The Manager - Listing

BSE Limited

(BSE: 507685)

The Market Operations

NYSE, New York

(NYSE: WIT)

Dear Sir/Madam,

Sub: Intimation under Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 - Outcome of Board Meeting

The Board of Directors (“Board”) of Wipro Limited (“Company”), have at their meeting held over October 14-15, 2026, considered and approved the financial results of the Company for the quarter and half year ended September 30, 2026, as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Please find enclosed the Audited Standalone and Consolidated financial results under IndAS and Audited Consolidated financial results under IFRS for the quarter and half year ended September 30, 2026, together with the Auditor’s Report, as approved by the Board today. The financial results are also being made available on the Company’s website at www.wipro.com.

The Board Meeting commenced on October 14, 2026 at 4 PM. The Board of Directors finally approved the financial results for the said period at their meeting held on October 15, 2026, which concluded at 3:40 PM.

Thanking You,

For Wipro Limited

/s/ M Sanaulla Khan

M Sanaulla Khan

Company Secretary

ENCL: As above

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		Chartered Accountants 13 to 22nd floor, Prestige Trade Tower, 46, Palace Road, Sampangiram Nagar, Bengaluru Urban Bengaluru-560001 Karnataka, India

		Tel: +91 806 188 6000 Fax: +91 806 188 6011

INDEPENDENT AUDITOR’S REPORT ON THE AUDIT OF STANDALONE FINANCIAL RESULTS

TO THE BOARD OF DIRECTORS OF WIPRO LIMITED

Opinion

We have audited the accompanying Statement of Standalone Financial Results of WIPRO LIMITED (“the Company”), for three and six months ended September 30, 2026 (the “Statement”/ “Standalone Financial Results”), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “LODR Regulations”).

In our opinion and to the best of our information and according to the explanations given to us, the Standalone Financial Results:

a.	are presented in accordance with the requirements of Regulation 33 of the SEBI LODR Regulations, 2015 as amended; and

gives a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”) prescribed under section 133 of the Companies Act 2013 (“the Act”) read with relevant rules issued thereunder and other accounting principles generally accepted in India of the net profit and other comprehensive income and other financial information of the Company for the three and six months ended September 30, 2026.

Basis for Opinion

We conducted our audit of the Standalone Financial Results in accordance with the Standards on Auditing (“SAs”) specified under Section 143(10) of the Act. Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Standalone Financial Results section below. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (“ICAI”) together with the ethical requirements that are relevant to our audit of the Standalone Financial Results under the provisions of the Act and the Rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion.

Management’s and Board of Directors’ Responsibilities for the Statement

This Statement, which is the responsibility of the Company’s Board of Directors, and has been approved by them for the issuance. The Statement has been compiled from the related audited Interim Condensed Standalone Financial Statements for the three and six months ended September 30, 2026. The Company’s Board of Directors are responsible for the preparation and presentation of the Standalone Financial Results that give a true and fair view of the net profit/loss and other comprehensive income and other financial information of the Company in accordance with the recognition and measurement principles laid downin the Ind AS 34 prescribed under

Regd. Office: One International Center, Tower 3, 32nd Floor, Senapati Bapat Marg, Elphinstone Road (West), Mumbai-400 013, Maharashtra, India. Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identification No: AAB-8737

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Section 133 of the Act read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the LODR regulation. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Standalone Financial Results that give a true and fair view and are free from material misstatement, whether due to fraud or error.

In preparing the Standalone Financial Results, the Management and Board of Directors is responsible for assessing the Company’s ability, to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

The Board of Directors is also responsible for overseeing the financial reporting process of the company.

Auditor’s Responsibilities for the Audit of the Standalone Financial Results

Our objectives are to obtain reasonable assurance about whether the Standalone Financial Results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Standalone Financial Results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

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Identify and assess the risks of material misstatement of the Standalone Financial Results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls.

•

Obtain an understanding of internal financial controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on effectiveness of such controls.

•

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors and Management.

•

Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulation 33 of the LODR Regulations.

•

Conclude on the appropriateness of the Board of Directors’ and Management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the Statement or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Company to cease to continue as a going concern.

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Evaluate the overall presentation, structure and content of the Standalone Financial Results, including the disclosures, and whether the Standalone Financial Results represent the underlying transactions and events in a manner that achieves fair presentation.

•

Obtain sufficient appropriate audit evidence regarding the Standalone Financial Results of the Company to express an opinion on the Standalone Financial Results.

Materiality is the magnitude of misstatements in the Standalone Financial Results that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the Standalone Financial Results may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the Standalone Financial Results.

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal financial controls that we identify during our audit.

We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

For DELOITTE HASKINS & SELLS LLP

Chartered Accountants

(Firm’s Registration No. 117366W/W- 100018)

/s/ Anand Subramanian

Anand Subramanian

Partner

(Membership No. 110815)

UDIN:

Bengaluru, October 15, 2026

WIPRO LIMITED

CIN- L32102KA 1945PLC020800 ; Registered Office : Wipro Limited, Doddakannelli, Sarjapur Road,

Bengaluru-560035, India

Website : www.wipro.com ; Email : info@wipro.com ; Tel:+91-80-2844 0011; Fax: +91-80-2844 0054

AUDITED STANDALONE FINANCIAL RESULTS FOR THE THREE AND SIX MONTHS

ENDED SEPTEMBER 30, 2026 UNDER Ind AS

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


	Particulars	Three months ended									Six months ended						Year ended
	Particulars	September 30, 2026			June 30, 2026			September 30, 2025			September 30, 2026			September 30, 2025			March 31, 2026
	Income
I	Revenue from operations		189,416			184,182			177,700			373,598			349,654			713,451
II	Other income		6,705			8,674			8,923			15,379			29,346			47,491

III	Total Income (I+II)		196,121			192,856			186,623			388,977			379,000			760,942

IV	Expenses
	a) Purchases of stock-in-trade		610			129			987			739			1,255			3,352
	b) Changes in inventories of stock-in-trade		(117	)		87			(146	)		(30	)		(12	)		148
	c) Employee benefits expense		99,533			98,563			98,468			198,096			193,460			388,809
	d) Finance costs		3,645			3,201			2,827			6,846			5,288			10,959
	e) Depreciation, amortisation and impairment expense		3,779			3,594			3,510			7,373			7,131			14,182
	f) Sub-contracting and technical fees		35,373			35,358			30,911			70,731			61,992			126,442
	g) Facility expenses		3,236			3,263			2,728			6,499			6,084			12,542
	h) Travel		3,246			3,390			2,766			6,636			5,967			11,447
	i) Communication		614			607			609			1,221			1,167			2,333
	j) Legal and professional charges		1,782			1,873			1,818			3,655			2,822			6,075
	k) Software license expense for internal use		5,139			5,129			4,264			10,268			8,275			17,331
	l) Marketing and brand building		865			748			787			1,613			1,564			3,031
	m) Other expenses		(174	)		(56	)		1,947			(230	)		3,684			5,239

	Total Expenses (IV)		157,531			155,886			151,476			313,417			298,677			601,890

V	Profit before tax (III-IV)		38,590			36,970			35,147			75,560			80,323			159,052
VI	Tax expense
	a) Current tax		11,671			9,089			9,783			20,760			18,742			38,349
	b) Deferred tax		(1,708	)		(776	)		(778	)		(2,484	)		(1,522	)		(593	)

	Total tax expense (VI)		9,963			8,313			9,005			18,276			17,220			37,756

VII	Profit for the period (V-VI)		28,627			28,657			26,142			57,284			63,103			121,296

VIII	Other comprehensive income (OCI)
	Items that will not be reclassified to profit or loss:
	Re-measurements of the defined benefit plans, net		226			369			303			595			120			222
	Net change in fair value of investment in equity instruments measured at fair value through OCI		16			8			(13	)		24			(14	)		134
	Income taxes relating to items that will not be reclassified to profit or loss		(59	)		(94	)		(72	)		(153	)		(27	)		(49	)
	Items that will be reclassified to profit or loss:
	Net change in time value of option contracts designated as cash flow hedges		(30	)		241			73			211			(288	)		73
	Net change in intrinsic value of option contracts designated as cash flow hedges		(554	)		1,194			(987	)		640			(762	)		(1,622	)
	Net change in fair value of forward contracts designated as cash flow hedges		2,124			4,692			(2,362	)		6,816			(2,317	)		(7,478	)
	Net change in fair value of investment in debt instruments measured at fair value through OCI		(1,066	)		590			(643	)		(476	)		57			(2,413	)
	Income taxes relating to items that will be reclassified to profit or loss		(237	)		(1,524	)		895			(1.761	)		805			2,468

	Total other comprehensive income for the period, net of taxes		420			5,476			(2,806	)		5,896			(2,426	)		(8,665	)

IX	Total comprehensive income for the period (VII+VIII)		29,047			34,133			23,336			63,180			60,677			112,631

X	Paid up equity share capital (Par value ₹2 per share)		19,810			19,807			20,968			19,810			20,968			20,977
XI	Reserve excluding revaluation reserves as per balance sheet																	615,820
XII	Earnings per equity share
	(Equity shares of par value ₹2/- each)
	(EPS for the three and six months ended periods are not annualised)
	Basic (in ₹)		2.89			2.74			2.50			5.63			6.03			11.59
	Diluted (in ₹)		2.89			2.74			2.49			5.63			6.01			11.55

The audited standalone financial results for the three and six months ended September 30, 2026 have been approved by the Board of Directors of the Company at its meeting held on October 15, 2026. The Company confirms that its statutory auditors, Deloitte Haskins & Sells LLP have issued audit report with unmodified opinion on the standalone financial results for the three and six months ended September 30, 2026.

The above audited standalone financial results have been prepared on the basis of the audited interim condensed standalone financial statements, which are prepared in accordance with Indian Accounting Standards (“Ind AS”), the provisions of the Companies Act, 2013 (“the Companies Act”), as applicable and guidelines issued by the Securities and Exchange Board of India (“SEBI”). The Ind AS are prescribed under Section 133 of the Companies Act read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and amendments issued thereafter. All amounts included in the standalone financial results (including notes) are reported in millions of Indian Rupees (₹ in millions) except share and per share data, unless otherwise stated.

The Company publishes these standalone financial results along with the consolidated financial results. In accordance with Ind AS 108, “Operating Segments”, the Company has disclosed the segment information in the interim condensed consolidated financial statements and is incorporated in the consolidated financial results.

4.	Gain/(loss) on sale of property, plant and equipment, for the three and six months ended September 30, 2025 and the year ended March 31, 2026, includes gain on transfer of building of ₹ 405.

5.	Other expenses includes reversal of impairment in the value of investment in subsidiary of ₹ 1,608 for the year ended March 31, 2026.

6.	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 ₹ 2,562 for the year ended March 31, 2026.

7.	Buyback of equity shares

On April 16, 2026, the Board of Directors approved a proposal to Buyback up to 600,000,000 fully paid-up equity shares of ₹ 2 each (representing up to 5.7% of the number of equity shares in the paid-up equity share capital as at March 31, 2026) 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 (“Buy-back”), 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 (“Buy-back Regulations”). Subsequently, the shareholders of the Company approved the Buy-back, by way of a special resolution, through a postal ballot.

In accordance with the provisions of the Buyback Regulations, the Letter of offer for the Buyback was filed with SEBI on June 9, 2026, and tender period for Buyback opened on June 11, 2026, and closed on June 17, 2026. The settlement of all valid bids was completed on June 24, 2026, and the equity shares bought back were extinguished on June 25, 2026.

During the six months ended September 30, 2026, the Company concluded the buyback of 600,000,000 equity shares (at a price of ₹ 250 per equity share) as approved by the Board of Directors on April 16, 2026. This has resulted in a total cash outflow of ₹ 150,508 (including transaction costs related to buyback of ₹ 508). In line with the requirement of the Companies Act, 2013, an amount of ₹ 8,457 and ₹ 142,051 has been utilised from securities premium and retained earnings respectively. Further, capital redemption reserve of ₹ 1,200 (representing the nominal value of the shares bought back) has been created as an apportionment from retained earnings. Consequent to such buyback, the paid-up equity share capital has reduced by ₹ 1,200.

8.	Audited Balance Sheet:


	As at September 30, 2026		As at March 31, 2026
ASSETS
Non-current assets
Property, plant and equipment		66,994		68,146
Right-of-Use assets		13,340		14,506
Capital work-in-progress		5,913		4,122
Goodwill		6,098		6,098
Other intangible assets		285		430
Financial assets
Investments		238,969		242,145
Unbilled receivables		7,734		7,010
Other financial assets		5,528		4,291
Deferred tax assets (net)		2,666		2,102
Non-current tax assets (net)		1,715		5,558
Other non-current assets		5,492		6,848

Total non-current assets		354,734		361,256

Current assets
Inventories		502		468
Financial assets
Investments		310,266		394,720
Derivative assets		1,701		888
Trade receivables		95,375		96,616
Unbilled receivables		50,120		46,202
Cash and cash equivalents		15,325		26,778
Other financial assets		10,825		6,694
Current tax assets (net)		6,497		6,308
Contract assets		8,938		7,352
Other current assets		31,036		26,142

Total current assets		530,585		612,168

TOTAL ASSETS		885,319		973,424

EQUITY AND LIABILITIES
EQUITY
Equity share capital		19,810		20,977
Other equity		511,854		615,820

TOTAL EQUITY		531,664		636,797

LIABILITIES
Non-current liabilities
Financial liabilities
Lease liabilities		15,215		15,213
Trade payables
(a) Total outstanding dues of micro enterprises and small enterprises		—		—
(b) Total outstanding dues of creditors other than micro enterprises and small enterprises		4,182		3,719
Other financial liabilities		447		731
Provisions		2,207		1,838
Non-current tax liabilities (net)		42,002		44,420
Other non-current liabilities		23,596		17,877

Total non-current liabilities		87,649		83,798

Current liabilities
Financial liabilities
Borrowings		71,500		61,500
Lease liabilities		4,767		4,148
Derivative liabilities		2,488		9,799
Trade payables
(a) Total outstanding dues of micro enterprises and small enterprises		2,241		2,315
(b) Total outstanding dues of creditors other than micro enterprises and small enterprises		59,831		57,788
Other financial liabilities		23,503		28,681
Contract liabilities		16,003		18,829
Other current liabilities		11,782		10,479
Provisions		14,364		13,058
Current tax liabilities (net)		59,527		46,232

Total current liabilities		266,006		252,829

TOTAL LIABILITIES		353,655		336,627

TOTAL EQUITY AND LIABILITIES		885,319		973,424

9.	Audited Statement of Cash Flows:


	For the six months ended September 30,
	2026			2025
Cash flows from operating activities
Profit for the period		57,284			63,103
Adjustments to reconcile profit for the period to net cash generated from operating activities
Gain on sale of property, plant and equipment, net		(157	)		(490	)
Depreciation, amortisation and impairment expense		7,373			7,131
Unrealised exchange (gain)/loss, net		(203	)		(69	)
Share-based compensation expense		1,714			1,400
Income tax expense		18,276			17,220
Lifetime expected credit loss/(write-back)		(341	)		1,812
Finance and other income, net of finance costs		(6,848	)		(21,026	)
Changes in operating assets and liabilities
(Increase)/Decrease in trade receivables		1,730			(4,170	)
(Increase)/Decrease in unbilled receivables and contract assets		(6,228	)		(11,367	)
(Increase)/Decrease in inventories		(34	)		(7	)
(Increase)/Decrease in other financial assets and other assets		(3,185	)		(2,543	)
Increase/(Decrease) in trade payables, other financial liabilities, other liabilities and provisions		361			(1,088	)
Increase/(Decrease) in contract liabilities		(2,826	)		1,456

Cash generated from operating activities before taxes		66,916			51,362

Income taxes (paid)/refund, net		(6,229	)		(7,666	)

Net cash generated from operating activities		60,687			43,696

Cash flows from investing activities
Payment for purchase of property, plant and equipment		(6,482	)		(5,116	)
Proceeds from disposal of property, plant and equipment		102			597
Payment for purchase of investments		(535,515	)		(433,173	)
Proceeds from sale of investments		620,536			452,040
Investment in subsidiaries		(198	)		(33,548	)
Interest received		15,970			14,439
Dividend received		1			9,104

Net cash generated from investing activities		94,414			4,343

Cash flows from financing activities
Proceeds from issuance of equity shares and shares pending allotment		33			24
Repayment of borrowings		(122,000	)		(115,000	)
Proceeds from borrowings		132,000			116,000
Payment of lease liabilities including interest		(2,986	)		(2,881	)
Payment of dividend		(19,784	)		(52,354	)
Interest and finance costs paid		(3,145	)		(2,069	)
Payment for buyback of equity shares, including transaction cost		(150,508	)		—

Net cash used in financing activities		(166,390	)		(56,280	)

Net increase/(decrease) in cash and cash equivalents during the period		(11,289	)		(8,241	)
Effect of exchange rate changes on cash and cash equivalents		(164	)		252
Cash and cash equivalents at the beginning of the period		26,778			44,342

Cash and cash equivalents at the end of the period		15,325			36,353


By order of the Board,		For, Wipro Limited
By order of the Board,		/s/ Rishad A. Premji
Place: Bengaluru		Rishad A. Premji
Date: October 15, 2026		Chairman

Chartered Accountants

13 to 22nd floor, Prestige

Trade Tower, 46, Palace

Road, Sampangiram Nagar,

Bengaluru Urban

Bengaluru-560001

Karnataka, India

Tel: +91 806 188 6000

Fax: +91 806 188 6011

INDEPENDENT AUDITOR’S REPORT ON THE AUDIT OF CONSOLIDATED FINANCIAL RESULTS

TO THE BOARD OF DIRECTORS OF WIPRO LIMITED

Opinion

We have audited the accompanying Statement of Consolidated Financial Results of WIPRO LIMITED (the “Company”) and its subsidiaries (the Company and its subsidiaries together referred to as “the Group”) for the three and six months ended September 30, 2026 (“the Statement”/” Consolidated Financial Results”) being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (“the LODR Regulations”).

In our opinion and to the best of our information and according to the explanations given to us the Consolidated Financial Results,

a.	includes the financial results of the entities as listed in note 5 to the Statement;

b.	is presented in accordance with the requirements of Regulation 33 of the SEBI LODR Regulations, 2015 as amended; and

gives a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standard 34 “Interim Financial Reporting” (“Ind AS 34”) prescribed under section 133 of the Companies Act 2013 (“the Act”) read with relevant rules issued thereunder and other accounting principles generally accepted in India of the consolidated net profit and consolidated other comprehensive income and other financial information of the Group for the three and six months ended September 30, 2026.

Basis for Opinion

We conducted our audit of the Consolidated Financial Results in accordance with the Standards on Auditing (“SAs”) specified under Section 143(10) of the Act. Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Financial Results section below. We are independent of the Group in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (“ICAI”) together with the ethical requirements that are relevant to our audit of the Consolidated Financial Results under the provisions of the Act and the Rules thereunder and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion.

Management’s and Board of Directors’ Responsibilities for the Statement

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a true and fair view of the consolidated net profit/loss and consolidated other comprehensive income and other financial information of the Group in accordance with the recognition and measurement principles laid down in the Ind AS 34, prescribed under Section 133 of the Act, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the LODR Regulations.

The respective Board of Directors of the companies included in the Group are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Group and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the respective financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of Consolidated Financial Results by the Directors of the Company, as aforesaid.

In preparing the Consolidated Financial Results, the respective Management and Board of Directors of the companies included in the Group are responsible for assessing the ability of the respective entities to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate their respective entities or to cease operations, or has no realistic alternative but to do so.

The respective Board of Directors of the companies included in the Group are responsible for overseeing the financial reporting process of the Group.

Auditor’s Responsibilities for the Audit of the Consolidated Financial Results

Our objectives are to obtain reasonable assurance about whether the Consolidated Financial Results as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with SAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Consolidated Financial Results.

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

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Identify and assess the risks of material misstatement of the Consolidated Financial Results, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls.

•

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors and Management.

LOGO

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Evaluate the appropriateness and reasonableness of disclosures made by the Board of Directors in terms of the requirements specified under Regulation 33 of the LODR Regulations.

•

Conclude on the appropriateness of the Board of Director’s and Management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Group to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the Consolidated Financial Results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern.

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Evaluate the overall presentation, structure and content of the Consolidated Financial Results, including the disclosures, and whether the Consolidated Financial Results represent the underlying transactions and events in a manner that achieves fair presentation.

•

Obtain sufficient appropriate audit evidence regarding the financial results of the entities within the Group to express an opinion on the Consolidated Financial Results. We are responsible for the direction, supervision and performance of the audit of financial information of entities included in the Consolidated Financial Results.

Materiality is the magnitude of misstatements in the Consolidated Financial Results that, individually or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of the Consolidated Financial Results may be influenced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in evaluating the results of our work; and (ii) to evaluate the effect of any identified misstatements in the Consolidated Financial Results.

We communicate with those charged with governance of the Company regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal financial controls that we identify during our audit.

For DELOITTE HASKINS & SELLS LLP

Chartered Accountants

(Firm’s Registration No. 117366W/W-100018)

/s/ Anand Subramanian

Anand Subramanian

Partner

(Membership No.110815)

UDIN:

Bengaluru, October 15, 2026

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 AND SIX MONTHS ENDED

SEPTEMBER 30, 2026 UNDER IND AS

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


	Particulars	Three months ended									Six months ended						Year ended
	Particulars	September 30, 2026			June 30, 2026			September 30, 2025			September 30, 2026			September 30, 2025			March 31, 2026
	Income
I	Revenue from operations		247,527			244,786			226,973			492,313			448,319			926,240
II	Other income		7,555			9,790			9,477			17,345			20,142			38,737

III	Total Income (I+II)		255,082			254,576			236,450			509,658			468,461			964,977

IV	Expenses
	a) Purchases of stock-in-trade		1,402			1,235			1,056			2,637			1,601			5,755
	b) Changes in inventories of stock-in-trade		35			(349	)		(172	)		(314	)		(51	)		171
	c) Employee benefits expense		148,370			147,531			136,163			295,901			270,438			555,855
	d) Finance costs		5,454			4,728			3,612			10,182			7,220			14,577
	e) Depreciation, amortisation and impairment expense		8,767			8,044			6,917			16,811			13,772			29,107
	f) Sub-contracting and technical fees		28,111			28,787			26,498			56,898			52,076			107,668
	g) Facility expenses		4,454			4,313			3,519			8,767			7,717			15,886
	h) Travel		3,990			4,181			3,338			8,171			7,126			13,882
	i) Communication		902			899			891			1,801			1,688			3,414
	j) Legal and professional charges		2,808			3,161			2,813			5,969			4,702			10,199
	k) Software license expense for internal use		6,314			6,303			5,253			12,617			10,214			21,720
	l) Marketing and brand building		1,299			1,153			900			2,452			1,783			3,480
	m) Lifetime expected credit loss/ (write-back)		(75	)		(152	)		1,507			(227	)		2,009			2,838
	n) Other expenses		1,290			1,392			1,483			2,682			2,961			7,260

	Total Expenses		213,121			211,226			193,778			424,347			383,256			791,812

V	Share of net profit/ (loss) of associate and joint venture accounted for using the equity method		86			(5	)		152			81			202			257
VI	Profit before tax (III-IV+V)		42,047			43,345			42,824			85,392			85,407			173,422
VII	Tax expense
	a) Current tax		12,217			10,207			11,334			22,424			21,385			42,665
	b) Deferred tax		(2,167	)		(425	)		(1,134	)		(2,592	)		(1,967	)		(1,898	)

	Total tax expense		10,050			9,782			10,200			19,832			19,418			40,767

VIII	Profit for the period (VI-VII)		31,997			33,563			32,624			65,560			65,989			132,655

IX	Other comprehensive income (OCI) Items that will not be reclassified to profit or loss:
	Remeasurements of the defined benefit plans, net		253			512			314			765			(3	)		142
	Net change in fair value of investment in equity instruments measured at fair value through OCI		921			303			(65	)		1,224			(66	)		(1,452	)
	Deferred taxes relating to items that will not be reclassified to profit or loss		(59	)		237			(73	)		178			15			(6	)
	Items that will be reclassified to profit or loss:
	Foreign currency translation differences relating to foreign operations		5,027			(1,152	)		13,187			3,875			19,753			46,126
	Net change in time value of option contracts designated as cash flow hedges		(30	)		241			73			211			(288	)		73
	Net change in intrinsic value of option contracts designated as cash flow hedges		(554	)		1,194			(987	)		640			(762	)		(1,622	)
	Net change in fair value of forward contracts designated as cash flow hedges		2,292			4,890			(2,362	)		7,182			(2,366	)		(7,902	)
	Net change in fair value of investment in debt instruments measured at fair value through OCI		(1,066	)		590			(643	)		(476	)		57			(2,413	)
	Deferred taxes relating to items that will be reclassified to profit or loss		(261	)		(1,574	)		896			(1,835	)		819			2,576

	Total other comprehensive income for the period, net of taxes		6,523			5,241			10,340			11,764			17,159			35,522

	Total comprehensive income for the period (VIII+IX)		38,520			38,804			42,964			77,324			83,148			168,177

X	Profit for the period attributable to:
	Equity holders of the Company		32,006			33,520			32,462			65,526			65,766			131,974
	Non-controlling interests		(9	)		43			162			34			223			681

			31,997			33,563			32,624			65,560			65,989			132,655

	Total comprehensive income for the period attributable to:
	Equity holders of the Company		38,501			38,764			42,730			77,265			82,850			167,250
	Non-controlling interests		19			40			234			59			298			927

			38,520			38,804			42,964			77,324			83,148			168,177

XI	Paid up equity share capital (Par value ₹ 2 per share)		19,810			19,807			20,968			19,810			20,968			20,977

XII	Reserves excluding revaluation reserves and Non-controlling interests as per balance sheet																	859,206

XIII	Earnings per equity share (EPS)
	(Equity shares of par value ₹ 2/- each)
	(EPS for the three and six months ended periods are not annualised)
	Basic (in ₹)		3.23			3.20			3.10			6.43			6.28			12.60
	Diluted (in ₹)		3.23			3.20			3.09			6.43			6.26			12.56

The audited consolidated financial results of the Company for the three and six months ended September 30, 2026, have been approved by the Board of Directors of the Company at its meeting held on October 15, 2026. The Company confirms that its statutory auditors, Deloitte Haskins & Sells LLP have issued audit reports with unmodified opinion on the consolidated financial results for the three and six months ended September 30, 2026.

The above audited 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, 2026, which are prepared in accordance with Indian Accounting Standards (“Ind AS”), the provisions of the Companies Act, 2013 (“the Companies Act”), as applicable and guidelines issued by the Securities and Exchange Board of India (“SEBI”). The Ind AS are prescribed under Section 133 of the Companies Act read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and amendments issued thereafter. 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 three and six months ended September 30, 2025 and year ended March 31, 2026, includes gain on transfer of building of ₹ 405.

4.	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 ₹ 2,756 for the year ended March 31, 2026.

5.	List of subsidiaries, associate and joint venture as at September 30, 2026 are provided in the table below:


Subsidiaries	Subsidiaries	Subsidiaries	Country of 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			U.K.	100.00%
	Wipro Technologies SRL		Romania	^
Wipro IT Services Bangladesh Limited			Bangladesh	100.00%
Wipro IT Services UK Societas			U.K.	100.00%
	Capco Consulting Middle East FZE		UAE	100.00%
	Designit A/S		Denmark	100.00%
		Designit Denmark A/S	Denmark	100.00%
		Designit Germany GmbH	Germany	100.00%
		Designit Oslo A/S	Norway	100.00%
		Designit Spain Digital, S.L.U	Spain	100.00%
		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	Italy	100.00%
		Italy Srl
		Capco Brasil Serviços E Consultoria Ltda	Brazil	99.99%
		The Capital Markets Company BV⁽¹⁾	Belgium	100.00%
	PT. WT Indonesia		Indonesia	99.60%
	Rainbow Software LLC		Iraq	100.00%
	Wipro Arabia Co. Limited		Saudi Arabia	66.67%
		Women’s Business Park Technologies Limited	Saudi Arabia	100.00%
	Wipro Doha LLC		Qatar	100.00%
	Wipro Financial Outsourcing		U.K.	100.00%
	Services Limited
		Wipro UK Limited	U.K.	100.00%
	Wipro Gulf LLC		Sultanate of Oman	99.98%
	Wipro Information Technology		Netherlands	100.00%
	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 ⁽¹⁾	Brazil	99.44%
		Wipro Information Technology Kazakhstan LLP	Kazakhstan	100.00%
		Wipro Outsourcing Services (Ireland) Limited	Ireland	100.00%
		Wipro Portugal S.A. ⁽¹⁾	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. 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 Z.O.O		Poland	100.00%
	Wipro IT Services S.R.L.		Romania	100.00%
	Wipro Regional Headquarters		Saudi Arabia	100.00%
	Wipro Technologies Australia Pty Ltd		Australia	100.00%
		Wipro Ampion Holdings Pty Ltd ⁽¹⁾	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 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. 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		China	100.00%
	Mindsprint Pte Ltd. ⁽⁴⁾		Singapore	100.00%
		Mindsprint Digital India Pvt. Ltd.	India	99.99%
		Mindsprint UK Limited	UK	100.00%
		Mindsprint Solutions Company⁽¹⁾	Saudi Arabia	100.00%
		Mindsprint Malaysia SDN BHD	Malaysia	100.00%
	Mindsprint Digital India Pvt. Ltd. ⁽⁴⁾		India	0.01%
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		USA	100.00%
		Aggne Global Inc. ⁽²⁾	USA	80.00%
		Edgile, LLC	USA	100.00%
		HealthPlan Services, Inc. ⁽¹⁾	USA	100.00%
		Infocrossing, LLC	USA	100.00%
		International TechneGroup Incorporated ⁽¹⁾	USA	100.00%
		Wipro NextGen Enterprise Inc. ⁽¹⁾	USA	100.00%
		Rizing Intermediate Holdings, Inc. ⁽¹⁾	USA	100.00%
		Wipro Appirio, Inc. ⁽¹⁾	USA	100.00%
		Wipro Designit Services, Inc. ⁽¹⁾	USA	100.00%
		Wipro Telecom Consulting LLC	USA	100.00%
		Wipro VLSI Design Services,	USA	100.00%
		LLC Applied Value Technologies, Inc.	USA	100.00%
		Wipro Business Services LLC	USA	100.00%
		The Capital Markets Company, LLC ⁽¹⁾	USA	100.00%
Aggne Global IT Services Private Limited ⁽³⁾			India	80.00%
Wipro, Inc.			USA	100.00%
	Wipro Life Science Solutions, LLC		USA	100.00%
Wipro Connected Services, Inc.			USA	100.00%
	Wipro Connected Services Mauritius Pvt Ltd		Mauritius	100.00%
		Connected Services Corporation Wipro India Private Limited	India	98.40%
	Connected Services Corporation		India	1.60%
	Wipro India Private Limited Wipro Connected Services Engineering Corp.		USA	100.00%
	Wipro Connected Services UK Limited		UK	100.00%
		Harman Connected Services Morocco	Morocco	100.00%
	Wipro Connected Services US Midco LLC		USA	100.00%
		Wipro Connected Services AB (Formerly known as Harman Connected Services AB)⁽¹⁾	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.

⁽²⁾	The step-down subsidiary of the Company, Wipro IT Services, LLC has acquired an additional 20% stake in Aggne Global Inc., with effect from June 1, 2026.

⁽³⁾	The Company has acquired an additional 20% stake in Aggne Global IT Services Private Limited, with effect from June 18, 2026.

⁽⁴⁾	The Company, through its subsidiary, has acquired 100% shareholding in Mindsprint Pte. Ltd. and its subsidiaries, effective May 15, 2026.

⁽¹⁾

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., Wipro Connected Services AB and Mindsprint Solutions Company are as follows:


Subsidiaries	Subsidiaries	Subsidiaries	Country of Incorporation	Holding
The Capital Markets Company, LLC			USA
	Capco Consulting Services LLC		USA	100.00%
HealthPlan Services, Inc.			USA
	HealthPlan Services Insurance Agency, LLC		USA	100.00%
International TechneGroup Incorporated			USA
	International TechneGroup Ltd.		U.K.	100.00%
	ITI Proficiency Ltd MechWorks S.R.L.		Israel Italy	100.00% 100.00%
Wipro NextGen Enterprise Inc.			USA
	LeanSwift AB		Sweden	100.00%
Rizing Intermediate Holdings, Inc.			USA
	Wipro Lanka (Private) Limited (Formerly known as Rizing Lanka (Private) Limited)		Sri Lanka	100.00%
		Attune Netherlands B.V. ⁽⁵⁾	Netherlands	100.00%
	Rizing Solutions Canada Inc.		Canada	100.00%
	Rizing LLC		USA	100.00%
		Rizing B.V.	Netherlands	100.00%
		Rizing Consulting Ireland Limited	Ireland	100.00%
		Rizing Consulting Pty Ltd.	Australia	100.00%
		Rizing Geospatial LLC	USA	100.00%
		Rizing GmbH	Germany	100.00%
		Rizing Limited	U.K.	100.00%
		Rizing Pte Ltd. ⁽⁵⁾	Singapore	100.00%
The Capital Markets Company BV			Belgium
	CapAfric Consulting (Pty) Ltd		South Africa	100.00%
	Capco Belgium BV		Belgium	100.00%
		The Capital Markets Company s.r.o	Slovakia	15.00%
		Capco Consultancy (Thailand) Ltd	Thailand	0.04%


Subsidiaries	Subsidiaries	Subsidiaries	Country of Incorporation	Holding
	Capco Consultancy (Malaysia) Sdn. Bhd		Malaysia	100.00%
	Capco Consultancy (Thailand) Ltd		Thailand	99.92%
	Capco Consulting Singapore Pte. Ltd		Singapore	100.00%
	Capco Greece Single Member P.C		Greece	100.00%
	Capco Poland sp. z.o.o		Poland	100.00%
	The Capital Markets Company UK) Ltd		U.K.	100.00%
		Capco Consultancy (Thailand) Ltd	Thailand	0.04%
		The Capital Markets Company Limited	Hong Kong	0.01%
	The Capital Markets Company GmbH		Germany	100.00%
		Capco Austria GmbH	Austria	100.00%
	The Capital Markets Company Limited		Hong Kong	99.99%
	The Capital Markets Company Limited		Canada	100.00%
		Capco Brasil Servicos E Consultoria Ltda	Brazil	0.01%
	The Capital Markets Company S.a.r.l		Switzerland	100.00%
		Andrion AG	Switzerland	100.00%
	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 Shelde Australia Pty Ltd		Australia	100.00%
Wipro Appirio, Inc.			USA
	Wipro Appirio (Ireland) Limited		Ireland	100.00%
		Wipro Appirio UK Limited	U.K.	100.00%
	Topcoder, LLC		USA	100.00%
Wipro Designit Services, Inc.			USA
	Wipro Designit Services Limited		Ireland	100.00%
Wipro do Brasil Technologia Ltda			Brazil
	Wipro do Brasil Servicos Ltda		Brazil	100.00%
	Wipro Do Brasil Sistemas De Informatica Ltda		Brazil	96.84%
Wipro Portugal S.A.			Portugal
	Wipro do Brasil Technologia Ltda		Brazil	0.56%
	Wipro Do Brasil Sistemas De		Brazil	3.09%
	Informatica Ltda Wipro Technologies GmbH		Germany	85.13%
		Wipro Business Solutions	Germany	100.00%
		GmbH ⁽⁵⁾ Wipro IT Services Austria GmbH	Austria	100.00%
Wipro Connected Services AB (Formerly known as Harman Connected Services AB)			Sweden
	Wipro Connected Services Solutions (Chengdu) Co. Ltd. (Formerly known as Harman Connected Services Solutions		China	100.00%
	(Chengdu) Co. Ltd.)
Mindsprint Solutions Company			Saudi Arabia
	Mindsprint Inc.		USA	100.00%

⁽⁵⁾	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.			Netherlands
	Rizing Germany GmbH		Germany		100.00%
	Attune Italia S.R.L		Italy		100.00%
	Attune UK Ltd.		U.K.		100.00%

Rizing Pte Ltd.			Singapore
	Rizing New Zealand Ltd.		New Zealand		100.00%
	Rizing Philippines Inc.		Philippines		100.00%
	Rizing SDN BHD		Malaysia		100.00%
	Rizing Solutions Pty Ltd		Australia		100.00%

Wipro Business Solutions GmbH			Germany

	Wipro Technology Solutions S.R.L		Romania		100.00%

As at September 30, 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

6.	Segment information:

The Company is organised into the following operating segments: IT Services and IT Products.

IT Services: The IT Services segment primarily consists of IT services offerings to customers organised 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 organised by industry sector, while Europe and APMEA are organised by countries.

Effective April 1, 2026, the customers across Latin America and Canada are aligned with the respective industry sectors in Americas 1 and Americas 2. Additionally, Hi-tech sector and airports as a sub-sector for Americas are now subsumed under existing sectors of Americas 1. Prior period comparables are readjusted to reflect this change.

Americas 1 includes the following industry sectors in the United States of America, Latin America and Canada: Communication, Media and Networks, Technology Software and Gaming, Technology New Age, Health and Consumer. Americas 2 includes the following industry sectors in the United States of America, Latin America, and Canada: Banking and Financial Services, Energy, Manufacturing and Resources and Capital Markets and Insurance. 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 AI-powered IT and IT-enabled services including AI advisory, industry & functional consulting, AI native development, customer centric design, modernisation, custom application development, infrastructure services, cybersecurity services, data and analytics services, business process services, research and development, and hardware and software design. Through AI-powered, consulting-led solutions, we help our clients transform their businesses to drive better efficiencies and generate new growth opportunities.

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 Ind AS 108, “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 September 30, 2026, June 30, 2026, and September 30, 2025, six months ended September 30, 2026, September 30, 2025 and year ended March 31, 2026 are as follows:


	Three months ended									Six months ended						Year ended
	September 30, 2026			June 30, 2026			September 30, 2025			September 30, 2026			September 30, 2025			March 31, 2026
Particulars	Audited			Audited			Audited			Audited			Audited			Audited
Segment revenue
IT Services
Americas 1		84,985			86,087			80,556			171,072			159,595			328,118
Americas 2		63,194			62,119			61,276			125,313			122,404			246,530
Europe		67,546			66,569			59,531			134,115			116,348			244,165
APMEA		30,945			29,754			25,042			60,699			48,858			102,340

Total of IT Services		246,670			244,529			226,405			491,199			447,205			921,153
IT Products		1,512			1,036			1,126			2,548			1,854			6,940

Total segment revenue		248,182			245,565			227,531			493,747			449,059			928,093

Segment result
IT Services
Americas 1		16,009			16,691			17,265			32,700			33,581			69,852
Americas 2		11,222			9,874			11,292			21,096			23,355			46,182
Europe		11,309			9,047			6,962			20,356			12,988			31,083
APMEA		4,323			4,362			3,308			8,685			6,287			14,955
Unallocated		(2,137	)		(787	)		(1,018	)		(2,924	)		(268	)		(3,426	)

Total of IT Services		40,726			39,187			37,809			79,913			75,943			158,646
IT Products		(72	)		16			101			(56	)		121			559
Reconciling Items		(9	)		3			(81	)		(6	)		(2,511	)		(7,954	)

Total segment result		40,645			39,206			37,829			79,851			73,553			151,251

Finance costs		(5,454	)		(4,728	)		(3,612	)		(10,182	)		(7,220	)		(14,577	)
Finance and other income		6,770			8,872			8,455			15,642			18,872			36,491
Share of net profit/ (loss) of associate and joint venture accounted for using equity method		86			(5	)		152			81			202			257

Profit before tax		42,047			43,345			42,824			85,392			85,407			173,422

Notes:

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

Revenue from sale of the 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 ₹ 655, ₹ 779 and ₹ 558 for the three months ended September 30, 2026, June 30, 2026, and September 30, 2025 respectively and ₹ 1,434 and ₹ 740 for the six months ended September 30, 2026, September 30, 2025 and ₹ 1,853 for the year ended March 31, 2026, which is reported as a part of Other income in the consolidated financial results.

Restructuring cost of ₹ Nil for the three months ended September 30, 2026, June 30, 2026, and September 30, 2025 and ₹ Nil and ₹ 2,469 for the six months ended September 30, 2026 and 2025, respectively and ₹ 5,139 for the year ended March 31, 2026, 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 ₹ 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:


Particulars	Three months ended						Six months ended				Year ended
Particulars	September 30, 2026		June 30, 2026		September 30, 2025		September 30, 2026		September 30, 2025		March 31, 2026
Amortisation and impairment expenses on intangible assets		2,840		2,407		1,670		5,247		3,295		7,787
Change in fair value of contingent consideration		—		—		^		—		48		49

Value is than ₹ 0.5

Segment results of IT Services segment are after recognition of share-based compensation expense ₹ 1,345, ₹ 601 and ₹ 1,264 for the three months ended September 30, 2026, June 30, 2026, and September 30, 2025, respectively and ₹ 1,946 and ₹ 1,700 for the six months ended September 30, 2026, September 2025 and ₹ 4,465 for the year ended March 31, 2026, respectively.

Segment results of IT Services segment are after recognition of gain/(loss) on sale of property, plant and equipment of ₹ 130, ₹ 139, and ₹ 464 for the three months ended September 30, 2026, June 30, 2026, and September 30, 2025, respectively and ₹ 269 and ₹ 530 for the six months ended September 30, 2026, September 30, 2025, respectively and ₹ 393 for the year ended March 31, 2026, respectively.

Decline in revenue and earnings estimates led to revision of recoverable value of customer-relationship intangible assets and marketing related intangible assets recognised on business combinations. Consequently, the Company has recognised impairment charge of ₹ 851 for the year ended March 31, 2026, as part of depreciation, amortisation and impairment expense.

9.	Buyback of equity shares

On April 16, 2026, the Board of Directors approved a proposal to Buyback up to 600,000,000 fully paid-up equity shares of ₹ 2 each (representing up to 5.7% of the number of equity shares in the paid-up equity share capital as at March 31, 2026) 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 (“Buyback”), 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 (“Buyback Regulations”). Subsequently, the shareholders of the Company approved the Buyback, by way of a special resolution, through a postal ballot.

During the six months ended September 30, 2026, the Company concluded the buyback of 600,000,000 equity shares (at a price of ₹ 250 per equity share) as approved by the Board of Directors on April 16, 2026. This has resulted in a total cash outflow of ₹ 150,508 (including transaction costs related to buyback of ₹ 508). In line with the requirement of the Companies Act, 2013, an amount of ₹ 8,457 and ₹ 142,051 has been utilised from securities premium and retained earnings respectively. Further, capital redemption reserve of 1,200 (representing the nominal value of the shares bought back) has been created as an apportionment from retained earnings. Consequent to such buyback, the paid-up equity share capital has reduced by ₹ 1,200

10.

Audited Consolidated Balance Sheet


	As at
	September 30, 2026		March 31, 2026
ASSETS
Non-current assets
Property, plant and equipment		75,349		77,224
Right-of-Use assets		26,939		28,287
Capital work-in-progress		5,957		4,122
Goodwill		403,938		382,214
Other Intangible assets		49,684		29,176
Investments accounted for using the equity method		2,228		2,126
Financial assets
Investments		27,727		28,053
Trade receivables		—		349
Unbilled receivables		8,703		7,433
Other financial assets		7,946		6,259
Deferred tax assets (net)		5,620		5,242
Non-current tax assets (net)		3,858		7,787
Other non-current assets		9,137		9,451

Total non-current assets		627,086		587,723

Current assets
Inventories		835		517
Financial assets
Investments		341,527		437,680
Derivative assets		1,726		888
Trade receivables		129,060		135,901
Unbilled receivables		79,301		76,823
Cash and cash equivalents		95,016		105,555
Other financial assets		13,277		10,245
Current tax assets (net)		12,178		10,762
Contract assets		16,115		14,819
Other current assets		39,146		33,164

Total current assets		728,181		826,354

TOTAL ASSETS		1,355,267		1,414,077

EQUITY AND LIABILITIES
EQUITY
Equity share capital		19,810		20,977
Other equity		769,776		859,206

Equity attributable to the equity holders of the Company		789,586		880,183
Non-controlling interests		1,721		2,509

TOTAL EQUITY		791,307		882,692

LIABILITIES
Non-current liabilities
Financial liabilities
Borrowings		—		1,962
Lease liabilities		26,474		26,327
Trade payables		4,686		4,394
Other financial liabilities		8,574		6,743
Provisions		5,445		5,389
Deferred tax liabilities (net)		21,677		17,266
Non-current tax liabilities (net)		45,289		48,195
Other non-current liabilities		23,596		17,877

Total non-current liabilities		135,741		128,153

Current liabilities
Financial liabilities
Borrowings		185,021		165,912
Lease liabilities		9,570		8,709
Derivative liabilities		2,992		10,978
Trade payables		69,709		62,894
Other financial liabilities		34,706		43,387
Contract liabilities		22,706		25,434
Other current liabilities		18,957		16,834
Provisions		21,126		19,463
Current tax liabilities (net)		63,432		49,621

Total current liabilities		428,219		403,232

TOTAL LIABILITIES		563,960		531,385

TOTAL EQUITY AND LIABILITIES		1,355,267		1,414,077

11.

Audited Statement of Cash Flows


	Six months ended September 30,
	2026			2025
Cash flows from operating activities
Profit for the period		65,560			65,989
Adjustments to reconcile profit for the period to net cash generated from operating activities
Gain on sale of property, plant and equipment, net		(269	)		(530	)
Depreciation, amortisation and impairment expense		16,811			13,772
Unrealised exchange (gain)/loss, net		(485	)		2,587
Share-based compensation expense		1,946			1,700
Share of net (profit)/loss of associate and joint venture accounted for using equity method		(81	)		(202	)
Income tax expense		19,832			19,418
Finance and other income, net of finance costs		(5,460	)		(11,652	)
Change in fair value of contingent consideration		—			48
Lifetime expected credit loss/(write-back)		(227	)		2,009
Changes in operating assets and liabilities, net of effects from acquisitions
(Increase)/Decrease in trade receivables		8,866			(408	)
(Increase)/Decrease in unbilled receivables and contract assets		(3,843	)		(9,979	)
(Increase)/Decrease in inventories		(320	)		(40	)
(Increase)/Decrease in other financial assets and other assets		(2,735	)		456
Increase/(Decrease) in trade payables, other financial liabilities, other liabilities and provisions		(33	)		1,157
Increase/(Decrease) in contract liabilities		(4,346	)		920

Cash generated from operating activities before taxes		95,216			85,245
Income taxes (paid), net		(9,288	)		(10,254	)

Net cash generated from operating activities		85,928			74,991

Cash flows from investing activities:
Payment for purchase of property, plant and equipment		(7,640	)		(6,114	)
Proceeds from disposal of property, plant and equipment		209			678
Payment for purchase of investments		(572,627	)		(438,513	)
Proceeds from sale of investments		667,844			456,635
Payment for business acquisitions including deposits and escrow, net of cash acquired		(32,971	)		—
Interest received		17,471			15,366
Dividend received		1			2

Net cash generated from/(used in) investing activities		72,287			28,054

Cash flows from financing activities:
Proceeds from issuance of equity shares and shares pending allotment		33			24
Repayment of borrowings		(195,940	)		(154,690	)
Proceeds from borrowings		211,862			118,303
Payment of lease liabilities including interest		(6,226	)		(5,616	)
Payment for contingent consideration		—			(316	)
Payment of deferred consideration on business combination		—			(216	)
Purchase of shares from Non-controlling interest holders		(2,851	)		—
Payment for buy back of equity shares, including transaction costs		(150,508	)		—
Interest and finance costs paid		(5,532	)		(3,170	)
Payment of dividend		(19,784	)		(52,354	)
Payment of dividend to Non-controlling interest holders		(409	)		(569	)

Net cash generated from/(used) in financing activities		(169,355	)		(98,604	)

Net increase/(decrease) in cash and cash equivalents during the period		(11,140	)		4,441
Effect of exchange rate changes on cash and cash equivalents		601			4,422
Cash and cash equivalents at the beginning of the period		105,555			121,974

Cash and cash equivalents at the end of the period		95,016			130,837


By order of the Board,				For. Wipro Limited

				/s/ Rishad A. Premji
Place: Bengaluru				Rishad A. Premji
Date: October 15, 2026				Chairman


				Chartered Accountants 13 to 22nd floor, Prestige Trade Tower, 46, Palace Road, Sampangiram Nagar, Bengaluru Urban Bengaluru-560001 Karnataka, India

				Tel: +91 806 188 6000 Fax: +91 806 188 6011

INDEPENDENT AUDITOR’S REPORT ON THE AUDIT OF CONSOLIDATED FINANCIAL RESULTS

TO THE BOARD OF DIRECTORS OF WIPRO LIMITED

Opinion

We have audited the accompanying Statement of Consolidated Financial Results of WIPRO LIMITED (“the Company”) and its subsidiaries (the Company and its subsidiaries together referred to as “the Group”) for the three and six months ended September 30, 2026 (“the Statement”/” Consolidated Financial Results”).

In our opinion and to the best of our information and according to the explanations given to us, the Statement gives a true and fair view in conformity with the recognition and measurement principles laid down in the International Accounting Standard 34 “Interim Financial Reporting” (“IAS 34”) as issued by the International Accounting Standards Board (“IASB”) of the consolidated net profit and consolidated total comprehensive income and other financial information of the Group for the three and six months ended September 30, 2026.

Basis for Opinion

We conducted our audit of the Consolidated Financial Results in accordance with the Standards on Auditing (“SAs”) issued by the Institute of Chartered Accountants of India (“ICAI”). Our responsibilities under those Standards are further described in the Auditor’s Responsibilities for the Audit of the Consolidated Financial Results section below. We are independent of the Group in accordance with the Code of Ethics issued by the ICAI together with the ethical requirements that are relevant to our audit of the Statement and we have fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI’s Code of Ethics. We believe that the audit evidence obtained by us is sufficient and appropriate to provide a basis for our audit opinion.

Management’s and Board of Directors’ Responsibilities for the Consolidated Financial Results

This Statement, which is the responsibility of the Company’s Board of Directors and has been approved by them for the issuance. The Statement has been compiled from the related audited interim condensed consolidated financial statements. The Company’s Board of Directors are responsible for the preparation and presentation of the Consolidated Financial Results that give a true and fair view of the consolidated net profit/loss and consolidated other comprehensive income and other financial information of the Group in accordance with the recognition and measurement principles laid down in IAS 34 as issued by IASB.

The respective Board of Directors of the companies included in the Group are responsible for maintenance of adequate accounting records for safeguarding the assets of the Group and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls,

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that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the respective financial results that give a true and fair view and are free from material misstatement, whether due to fraud or error, which have been used for the purpose of preparation of this Consolidated Financial Results by the Directors of the Company, as aforesaid.

In preparing the Consolidated Financial Results, the respective Management and Board of Directors of the companies included in the Group are responsible for assessing the ability of respective entities to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the respective Board of Directors either intends to liquidate their respective entities or to cease operations, or has no realistic alternative but to do so.

The respective Board of Directors of the companies included in the Group are responsible for overseeing the financial reporting process of the Group.

Auditor’s Responsibilities for the Audit of the Consolidated Financial Results

As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

•

Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors and Management.

•

Conclude on the appropriateness of the Board of Directors’ and Management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Group to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the Consolidated Financial Results or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern.

•

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•


		For DELOITTE HASKINS & SELLS LLP
		Chartered Accountants
		(Firm’s Registration No. 117366W/W-100018)

		/s/ Anand Subramanian
		Anand Subramanian
		Partner
		(Membership No.110815)
		UDIN:
Bengaluru, October 15, 2026

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 AND SIX MONTHS ENDED SEPTEMBER 30, 2026

UNDER IFRS (IASB)

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


	Particulars	Three months ended									Six months ended						Year ended
	Particulars	September 30, 2026			June 30, 2026			September 30, 2025			September 30, 2026			September 30, 2025			March 31, 2026
	Income
	a) Revenue from operations		247,527			244,786			226,973			492,313			448,319			926,240
	b) Foreign exchange gains/(losses), net		655			779			558			1,434			740			1,853

I	Total income		248,182			245,565			227,531			493,747			449,059			928,093

	Expenses
	a) Purchases of stock-in-trade		1,402			1,235			1,056			2,637			1,601			5,755
	b) Changes in inventories of stock-in-trade		35			(349	)		(172	)		(314	)		(51	)		171
	c) Employee benefits expense		148,370			147,531			136,163			295,901			270,438			555,855
	d) Depreciation, amortization and impairment expense		8,767			8,044			6,917			16,811			13,772			29,107
	e) Sub-contracting and technical fees		28,111			28,787			26,498			56,898			52,076			107,668
	f) Facility expenses		4,454			4,313			3,519			8,767			7,717			15,886
	g) Travel		3,990			4,181			3,338			8,171			7,126			13,882
	h) Communication		902			899			891			1,801			1,688			3,414
	i) Legal and professional fees		2,808			3,161			2,813			5,969			4,702			10,199
	j) Software license expense for internal use		6,314			6,303			5,253			12,617			10,214			21,720
	k) Marketing and brand building		1,299			1,153			900			2,452			1,783			3,480
	l) Lifetime expected credit loss/ (write-back)		(75	)		(152	)		1,507			(227	)		2,009			2,838
	m) (Gain)/loss on sale of property, plant and equipment, net		(130	)		(139	)		(464	)		(269	)		(530	)		(393	)
	n) Other expenses		1,290			1,392			1,483			2,682			2,961			7,260

II	Total expenses		207,537			206,359			189,702			413,896			375,506			776,842

III	Finance expenses		5,454			4,728			3,612			10,182			7,220			14,577
IV	Finance and other income		6,770			8,872			8,455			15,642			18,872			36,491
V	Share of net profit/ (loss) of associate and joint venture accounted for using the equity method		86			(5	)		152			81			202			257

VI	Profit before tax [I-II-lII+IV+V]		42,047			43,345			42,824			85,392			85,407			173,422

VII	Tax expense		10,050			9,782			10,200			19,832			19,418			40,767

VIII	Profit for the period [VI-VII]		31,997			33,563			32,624			65,560			65,989			132,655

	Other comprehensive income (OCI)
	Items that will not be reclassified to profit or loss in subsequent periods
	Remeasurements of the defined benefit plans, net		194			392			238			586			9			132
	Net change in fair value of investment in equity instruments measured at fair value through OCI		921			660			(62	)		1,581			(63	)		(1,448	)
	Items that will be reclassified to profit or loss in subsequent periods
	Foreign currency translation differences		5,092			(1,159	)		13,355			3,933			19,938			46,643
	Net change in time value of option contracts designated as cash flow hedges, net of taxes		(22	)		180			58			158			(216	)		55
	Net change in intrinsic value of option contracts designated as cash flow hedges, net of taxes		(414	)		912			(744	)		498			(574	)		(1,234	)
	Net change in fair value of forward contracts designated as cash flow hedges, net of taxes		1,733			3,767			(1,772	)		5,500			(1,773	)		(6,015	)
	Net change in fair value of investment in debt instruments measured at fair value through OCI, net of taxes		(916	)		482			(565	)		(434	)		23			(2,094	)

IX	Total other comprehensive income for the period, net of taxes		6,588			5,234			10,508			11,822			17,344			36,039


	Total comprehensive income for the period [VIII+IX]	38,585		38,797	43,132	77,382	83,333	168,694

X	Profit for the period attributable to:
	Equity holders of the Company	32,006		33,520	32,462	65,526	65,766	131,974
	Non-controlling interests	(9	)	43	162	34	223	681

		31,997		33,563	32,624	65,560	65,989	132,655

	Total comprehensive income for the period attributable to:
	Equity holders of the Company	38,566		38,757	42,898	77,323	83,035	167,767
	Non-controlling interests	19		40	234	59	298	927

		38,585		38,797	43,132	77,382	83,333	168,694

XI	Paid up equity share capital (Par value ₹ 2 per share)	19,810		19,807	20,968	19,810	20,968	20,977

XII	Reserves excluding revaluation reserves and Non-controlling interests as per balance sheet							864,391

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 ₹)	3.23		3.20	3.10	6.43	6.28	12.60
	Diluted (in ₹)	3.23		3.20	3.09	6.43	6.26	12.56

The audited consolidated financial results of the Company for the three and six months ended September 30, 2026. have been approved by the Board of Directors of the Company at its meeting held on October 15, 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 and six months ended September 30, 2026.

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, 2026, which are prepared in accordance with International Financial Reporting Standards and its interpretations (“IFRS”), as issued by the International Accounting Standards Board (“IASB”). All amounts included in the consolidated financial results (including notes) are reported in millions of Indian rupees (₹ in millions) except share and per share data, unless otherwise stated.

3.	(Gain)/loss on sale of property, plant and equipment for the three and six months ended September 30, 2025 and year ended March 31, 2026, includes gain on transfer of building of ₹ (405).

4.	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 ₹ 2,756 for the year ended March 31, 2026.

5.	List of subsidiaries, associate and joint venture as at September 30, 2026 are provided in the table below:


Subsidiaries	Subsidiaries	Subsidiaries	Country of 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. Romania		100.00 ^	%
Wipro IT Services Bangladesh Limited			Bangladesh		100.00	%
Wipro IT Services UK Societas	Capco Consulting Middle East FZE		U.K. UAE		100.00 100.00	% %
	Designit A/S Wipro Bahrain Limited Co. W.L.L	Designit Denmark A/S Designit Germany GmbH Designit Oslo A/S Designit Spain Digital, S.L.U Designit T.L.V Ltd.	Denmark Denmark Germany Norway Spain Israel Bahrain		100.00 100.00 100.00 100.00 100.00 100.00 100.00	% % % % % % %


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.a.r.l		Luxembourg	100.00	%
	Capco Solution Services GmbH	Germany	100.00	%
	The Capital Markets Company Italy Srl	Italy	100.00	%
	Capco Brasil Servicos E Consultoria Ltda	Brazil	99.99	%
	The Capital Markets Company BV⁽¹⁾	Belgium	100.00	%
PT. WT Indonesia		Indonesia	99.60	%
Rainbow Software LLC		Iraq	100.00	%
Wipro Arabia Co. Limited		Saudi Arabia	66.67	%
	Women’s Business Park	Saudi Arabia	100.00	%
	Technologies Limited
Wipro Doha LLC		Qatar	100.00	%
Wipro Financial Outsourcing		U.K.	100.00	%
Services Limited
	Wipro UK Limited	U.K.	100.00	%
Wipro Gulf LLC		Sultanate of Oman	99.98	%
Wipro Information Technology		Netherlands	100.00	%
Netherlands BV.
	Wipro Gulf LLC	Sultanate of	0.02	%
	Wipro Gulf LLC	Oman
	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⁽¹⁾	Brazil	99.44	%
	Wipro Information Technology	Kazakhstan	100.00	%
	Kazakhstan LLP
	Wipro Outsourcing Services	Ireland	100.00	%
	(Ireland) Limited
	Wipro Portugal S.A.⁽¹⁾	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
	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 Z.O.O		Poland	100.00	%
Wipro IT Services S.R.L.		Romania	100.00	%
Wipro Regional Headquarters		Saudi Arabia	100.00	%
Wipro Technologies Australia Pty Ltd		Australia	100.00	%
	Wipro Ampion Holdings Pty Ltd⁽¹⁾	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 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. 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		China	100.00	%
	Mindsprint Pte Ltd. ⁽⁴⁾		Singapore	100.00	%
		Mindsprint Digital India Pvt. Ltd.	India	99.99	%
		Mindsprint UK Limited	UK	100.00	%
		Mindsprint Solutions Company ⁽¹⁾	Saudi Arabia	100.00	%
		Mindsprint Malaysia SDN BHD	Malaysia	100.00	%
	Mindsprint Digital India Pvt. Ltd. ⁽⁴⁾		India	0.01	%
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		USA	100.00	%
		Aggne Global Inc.⁽²⁾	USA	80.00	%
		Edgile, LLC	USA	100.00	%
		HealthPlan Services, Inc.⁽¹⁾	USA	100.00	%
		Infocrossing, LLC	USA	100.00	%
		International TechneGroup Incorporated⁽¹⁾	USA	100.00	%
		Wipro NextGen Enterprise Inc.⁽¹⁾	USA	100.00	%
		Rizing Intermediate Holdings, Inc.⁽¹⁾	USA	100.00	%
		Wipro Appirio, Inc.⁽¹⁾	USA	100.00	%
		Wipro Designit Services, Inc.⁽¹⁾	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	USA	100.00	%
		The Capital Markets Company, LLC ⁽¹⁾	USA	100.00	%
Aggne Global IT Services Private Limited ⁽³⁾			India	80.00	%
Wipro, Inc.			USA	100.00	%
	Wipro Life Science Solutions, LLC		USA	100.00	%
Wipro Connected Services, Inc.			USA	100.00	%
	Wipro Connected Services Mauritius Pvt Ltd		Mauritius	100.00	%
		Connected Services Corporation Wipro India Private Limited	India	98.40	%
	Connected Services Corporation Wipro India Private Limited		India	1.60	%
	Wipro Connected Services Engineering Corp.		USA	100.00	%
	Wipro Connected Services UK Limited		UK	100.00	%


		Harman Connected Services Morocco	Morocco	100.00	%
	Wipro Connected Services US Midco LLC		USA	100.00	%
		Wipro Connected Services AB (Formerly known as Harman Connected Services AB) ⁽¹⁾	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.

⁽²⁾	The step-down subsidiary of the Company, Wipro IT Services, LLC has acquired an additional 20% stake in Aggne Global Inc., with effect from June 1, 2026.

⁽³⁾	The Company has acquired an additional 20% stake in Aggne Global IT Services Private Limited, with effect from June 18, 2026.

⁽⁴⁾	The Company, through its subsidiary, has acquired 100% shareholding in Mindsprint Pte. Ltd. and its subsidiaries, effective May 15, 2026.

⁽¹⁾


Subsidiaries	Subsidiaries	Subsidiaries	Country of Incorporation	Holding
The Capital Markets Company, LLC			USA
	Capco Consulting Services LLC		USA		100.00	%
HealthPlan Services, Inc.			USA
	HealthPlan Services Insurance Agency, LLC		USA		100.00	%
International TechneGroup Incorporated			USA
	International TechneGroup Ltd.		U.K.		100.00	%
	ITI Proficiency Ltd		Israel		100.00	%
	MechWorks S.R.L.		Italy		100.00	%
Wipro NextGen Enterprise Inc.			USA
	LeanSwift AB		Sweden		100.00	%
Rizing Intermediate Holdings, Inc.			USA
	Wipro Lanka (Private) Limited (Formerly known as Rizing Lanka (Private) Limited)		Sri Lanka		100.00	%
		Attune Netherlands B.V.⁽⁵⁾	Netherlands		100.00	%
	Rizing Solutions Canada Inc.		Canada		100.00	%
	Rizing LLC		USA		100.00	%
		Rizing B.V.	Netherlands		100.00	%
		Rizing Consulting Ireland Limited	Ireland		100.00	%
		Rizing Consulting Pty Ltd.	Australia		100.00	%
		Rizing Geospatial LLC	USA		100.00	%
		Rizing GmbH	Germany		100.00	%
		Rizing Limited	U.K.		100.00	%
		Rizing Pte Ltd.⁽⁵⁾	Singapore		100.00	%
The Capital Markets Company BV			Belgium


	CapAfric Consulting (Pty) Ltd		South Africa	100.00	%
	Capco Belgium BV		Belgium	100.00	%
		The Capital Markets Company s.r.o	Slovakia	15.00	%
		Capco Consultancy (Thailand) Ltd	Thailand	0.04	%
	Capco Consultancy (Malaysia) Sdn. Bhd		Malaysia	100.00	%
	Capco Consultancy (Thailand) Ltd		Thailand	99.92	%
	Capco Consulting Singapore Pte. Ltd		Singapore	100.00	%
	Capco Greece Single Member P.C		Greece	100.00	%
	Capco Poland sp. z.o.o		Poland	100.00	%
	The Capital Markets Company (UK) Ltd		U.K.	100.00	%
		Capco Consultancy (Thailand) Ltd	Thailand	0.04	%
		The Capital Markets Company Limited	Hong Kong	0.01	%
	The Capital Markets Company GmbH		Germany	100.00	%
		Capco Austria GmbH	Austria	100.00	%
	The Capital Markets Company Limited		Hong Kong	99.99	%
	The Capital Markets Company Limited		Canada	100.00	%
		Capco Brasil Servicos E Consultoria Ltda	Brazil	0.01	%
	The Capital Markets Company S.á.r.l		Switzerland	100.00	%
		Andrion AG	Switzerland	100.00	%
	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 Revolution IT Pty Ltd		Australia	100.00	%
	Wipro Shelde Australia Pty Ltd		Australia	100.00	%
Wipro Appirio, Inc.			USA
	Wipro Appirio (Ireland) Limited		Ireland	100.00	%
		Wipro Appirio UK Limited	U.K.	100.00	%
	Topcoder, LLC		USA	100.00	%
			USA
Wipro Designit Services, Inc.	Wipro Designit Services Limited		Ireland	100.00	%
Wipro do Brasil Technologia Ltda			Brazil
	Wipro do Brasil Servicos Ltda		Brazil	100.00	%
	Wipro Do Brasil Sistemas De Informatica Ltda		Brazil	96.84	%
			Portugal
Wipro Portugal S.A.	Wipro do Brasil Technologia Ltda		Brazil	0.56	%
	Wipro Do Brasil Sistemas De Informatica Ltda		Brazil	3.09	%
	Wipro Technologies GmbH		Germany	85.13	%
		Wipro Business Solutions GmbH ⁽⁵⁾	Germany	100.00	%
		Wipro IT Services Austria GmbH	Austria	100.00	%
Wipro Connected Services AB (Formerly known as Harman Connected Services AB)			Sweden
	Wipro Connected Services Solutions (Chengdu ) Co. Ltd. (Formerly known as Harman Connected Services Solutions (Chengdu) Co. Ltd.)		China	100.00	%
Mindsprint Solutions Company			Saudi Arabia
	Mindsprint Inc.		USA	100.00	%

⁽⁵⁾	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.			Netherlands
	Rizing Germany GmbH		Germany		100.00	%
	Attune Italia S.R.L		Italy		100.00	%
	Attune UK Ltd.		U.K.		100.00	%
Rizing Pte Ltd.			Singapore
	Rizing New Zealand Ltd.		New Zealand		100.00	%
	Rizing Philippines Inc.		Philippines		100.00	%
	Rizing SDN BHD		Malaysia		100.00	%
	Rizing Solutions Pty Ltd		Australia		100.00	%
Wipro Business Solutions GmbH			Germany
	Wipro Technology Solutions S.R.L		Romania		100.00	%

As at September 30, 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

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 following industry sectors in the United States of America, Latin America and Canada: Communication, Media and Networks, Technology Software and Gaming, Technology New Age, Health and Consumer. Americas 2 includes the following industry sectors in the United States of America, Latin America, and Canada: Banking and Financial Services, Energy. Manufacturing and Resources and Capital Markets and Insurance. 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.

Our IT Services segment provides a range of AI-powered IT and IT-enabled services including AI advisory, industry & functional consulting, AI native development, customer centric design, modernization, custom application development, infrastructure services, cybersecurity services, data and analytics services, business process services, research and development, and hardware and software design. Through AI-powered, consulting-led solutions, we help our clients transform their businesses to drive better efficiencies and generate new growth opportunities.

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.

Information on reportable segments for the three months ended September 30, 2026, June 30, 2026, September 30, 2025, six months ended September 30, 2026, September 30, 2025 and year ended March 31, 2026 are as follows:


	Three months ended									Six months ended						Year ended
	September 30, 2026			June 30, 2026			September 30, 2025			September 30, 2026			September 30, 2025			March 31, 2026

Particulars	Audited			Audited			Audited			Audited			Audited			Audited
Segment revenue
IT Services
Americas 1		84,985			86,087			80,556			171,072			159,595			328,118
Americas 2		63,194			62,119			61,276			125,313			122,404			246,530
Europe		67,546			66,569			59,531			134,115			116,348			244,165
APMEA		30,945			29,754			25,042			60,699			48,858			102,340

Total of IT Services		246,670			244,529			226,405			491,199			447,205			921,153
IT Products		1,512			1,036			1,126			2,548			1,854			6,940

Total segment revenue		248,182			245,565			227,531			493,747			449,059			928,093

Segment result
IT Services
Americas 1		16,009			16,691			17,265			32,700			33,581			69,852
Americas 2		11,222			9,874			11,292			21,096			23,355			46,182
Europe		11,309			9,047			6,962			20,356			12,988			31,083
APMEA		4,323			4,362			3,308			8,685			6,287			14,955
Unallocated		(2,137	)		(787	)		(1,018	)		(2,924	)		(268	)		(3,426	)

Total of IT Services		40,726			39,187			37,809			79,913			75,943			158,646
IT Products		(72	)		16			101			(56	)		121			559
Reconciling Items		(9	)		3			(81	)		(6	)		(2,511	)		(7,954	)

Total segment result		40,645			39,206			37,829			79,851			73,553			151,251

Finance expenses		(5,454	)		(4,728	)		(3,612	)		(10,182	)		(7,220	)		(14,577	)
Finance and other income		6,770			8,872			8,455			15,642			18,872			36,491
Share of net profit/(loss) of associate and joint venture accounted for using the equity method		86			(5	)		152			81			202			257

Profit before tax		42,047			43,345			42,824			85,392			85,407			173,422

Notes:

a)	‘‘Reconciling Items” includes elimination of inter-segment transactions and other corporate activities.

b)	Revenue from sale of the 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 ₹ 655, ₹ 779, and ₹ 558 for the three months ended September 30, 2026, June 30, 2026 and September 30, 2025, respectively ₹ 1,434 and ₹ 740 for the six months ended September 30, 2026, September 30, 2025, respectively and ₹ 1,853 for the year ended March 31, 2026, which is reported under foreign exchange gains/(losses), net in the consolidated financial results.

d)	Restructuring cost of ₹ Nil for the three months ended September 30, 2026, June 30, 2026 and September 30, 2025, and ₹ Nil and ₹ 2,469 for the six months ended September 30, 2026, September 30, 2025, respectively and ₹ 5,139 for the year ended March 31, 2026, is included under Reconciling Items.

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

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


Particulars	Three months ended						Six months ended				Year ended
Particulars	September 30, 2026		June 30, 2026		September 30, 2025		September 30, 2026		September 30, 2025		March 31, 2026
Amortization and impairment expenses on intangible assets		2,840		2,407		1,670		5,247		3,295		7,787
Change in fair value of contingent consideration		—		—		^		—		48		49

^ Value is less than 0.5

Segment results of IT Services segment are after recognition of share-based compensation expense ₹ 1,345, ₹ 601 and ₹ 1,264 for the three months ended September 30, 2026, June 30, 2026 and September 30, 2025, respectively and ₹ 1,946 and ₹ 1,700 for the six months ended September 30, 2026, September 30, 2025, respectively and ₹ 4,465 for the year ended March 31, 2026.

Segment results of IT Services segment are after recognition of (gain)/loss on sale of property, plant and equipment of ₹ (130), ₹ (139) and ₹ (464) for the three months ended September 30, 2026, June 30, 2026 and September 30, 2025, respectively, and ₹ (269) and ₹ (530) for the six months ended September 30, 2026, September 30, 2025, respectively and ₹ (393) for the year ended March 31, 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 ₹ 851, for the year ended March 31, 2026, as part of depreciation, amortization and impairment expense.

8.	Buyback of equity shares

On April 16, 2026, the Board of Directors approved a proposal to Buyback up to 600,000,000 fully paid-up equity shares of ₹ 2 each (representing up to 5.7% of the number of equity shares in the paid-up equity share capital as at March 31, 2026) 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 (“Buyback”), 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 (“Buyback Regulations”). Subsequently, the shareholders of the Company approved the Buyback, by way of a special resolution, through a postal ballot.

During the six months ended September 30, 2026, the Company concluded the buyback of 600,000,000 equity shares (at a price of ₹ 250 per equity share) as approved by the Board of Directors on April 16, 2026. This has resulted in a total cash outflow of ₹ 150,508 (including transaction costs related to buyback of ₹ 508). In line with the requirement of the Companies Act, 2013, an amount of ₹ 8,457 and ₹ 142,051 has been utilized from share premium and retained earnings respectively. Further, capital redemption reserve (included in other reserves) of ₹ 1,200 (representing the nominal value of the shares bought back) has been created as an apportionment from retained earnings. Consequent to such buyback, the paid-up equity share capital has reduced by ₹ 1,200.

9.	Audited Consolidated Balance Sheet


	As at March 31, 2026		As at September 30, 2026
ASSETS
Goodwill		387,399		409,181
Intangible assets		29,176		49,684
Property, plant and equipment		81,787		81,507
Right-of-Use assets		28,287		26,939
Financial assets
Investments		28,053		27,727
Trade receivables		349		—
Unbilled receivables		7,433		8,703
Other financial assets		6,259		7,946
Investments accounted for using the equity method		2,126		2,228
Deferred tax assets		5,242		5,620
Non-current tax assets		7,787		3,858
Other non-current assets		9,010		8,936

Total non-current assets		592,908		632,329

Inventories		517		835
Financial assets
Derivative assets		888		1,726
Investments		437,680		341,527
Cash and cash equivalents		105,555		95,016
Trade receivables		135,901		129,060
Unbilled receivables		76,823		79,301
Other financial assets		10,245		13,277
Contract assets		14,819		16,115
Current tax assets		10,762		12,178
Other current assets		33,164		39,146

Total current assets		826,354		728,181

TOTAL ASSETS		1,419,262		1,360,510

EQUITY
Share capital		20,977		19,810
Share premium		6,158		1,554
Retained earnings		735,057		641,170
Share-based payment reserve		7,920		6,013
Special Economic Zone Re-investment reserve		25,966		21,842
Other components of equity		89,290		104,440

Equity attributable to the equity holders of the Company		885,368		794,829
Non-controlling interests		2,509		1,721

TOTAL EQUITY		887,877		796,550


LIABILITIES
Financial liabilities
Loans and borrowings	1,962	—
Lease liabilities	26,327	26,474
Accrued expenses	4,394	4,686
Other financial liabilities	6,743	8,574
Deferred tax liabilities	17,266	21,677
Non-current tax liabilities	48,195	45,289
Other non-current liabilities	23,042	28,920
Provisions	224	121

Total non-current liabilities	128,153	135,741

Financial liabilities
Loans, borrowings and bank overdrafts	165,912	185,021
Lease liabilities	8,709	9,570
Derivative liabilities	10,978	2,992
Trade payables and accrued expenses	94,924	99,284
Other financial liabilities	11,357	5,131
Contract liabilities	25,434	22,706
Current tax liabilities	49,621	63,432
Other current liabilities	34,801	38,951
Provisions	1,496	1,132

Total current liabilities	403,232	428,219

TOTAL LIABILITIES	531,385	563,960

TOTAL EQUITY AND LIABILITIES	1,419,262	1,360,510

10.

Audited Consolidated Statements of Cash flows


	Six months ended September 30,
	2025			2026
Cash flows from operating activities
Profit for the period		65,989			65,560
Adjustments to reconcile profit for the period to net cash generated from operating activities:
Gain on sale of property, plant and equipment, net		(530	)		(269	)
Depreciation, amortization and impairment expense		13,772			16,811
Unrealized exchange (gain)/loss, net		2,587			(485	)
Share-based compensation expense		1,700			1,946
Share of net (profit)/loss of associate and joint venture accounted for using equity method		(202	)		(81	)
Income tax expense		19,418			19,832
Finance and other income, net of finance expenses		(11,652	)		(5,460	)
Change in fair value of contingent consideration		48			—
Lifetime expected credit loss/(write-back)		2,009			(227	)
Changes in operating assets and liabilities, net of effects from acquisitions
(Increase)/Decrease in trade receivables		(408	)		8,866
(Increase)/Decrease in unbilled receivables and contract assets		(9,979	)		(3,843	)
(Increase)/Decrease in inventories		(40	)		(320	)
(Increase)/Decrease in other financial assets and other assets		456			(2,735	)
Increase /(Decrease) in trade payables, accrued expenses, other financial liabilities, other liabilities and provisions		1,157			(33	)
Increase/(Decrease) in contract liabilities		920			(4,346	)

Cash generated from operating activities before taxes		85,245			95,216
Income taxes (paid), net		(10,254	)		(9,288	)

Net cash generated from operating activities		74,991			85,928


Cash flows from investing activities:
Payment for purchase of property, plant and equipment	(6,114	)	(7,640	)
Proceeds from disposal of property, plant and equipment	678		209
Payment for purchase of investments	(438,513	)	(572,627	)
Proceeds from sale of investments	456,635		667,844
Payment for business acquisitions, net of cash acquired	—		(32,971	)
Interest received	15,366		17,471
Dividend received	2		1

Net cash generated from/(used in) investing activities	28,054		72,287

Cash flows from financing activities:
Proceeds from issuance of equity shares and shares pending allotment	24		33
Repayment of loans and borrowings	(154,690	)	(195,940	)
Proceeds from loans and borrowings	118,303		211,862
Payment of lease liabilities including interest	(5,616	)	(6,226	)
Payment for contingent consideration	(316	)	—
Payment of deferred consideration on business combination	(216	)	—
Purchase of shares from Non-controlling interest holders	—		(2,851	)
Payment for buy back of equity shares, including transaction costs	—		(150,508	)
Interest and finance expenses paid	(3,170	)	(5,532	)
Payment of dividend	(52,354	)	(19,784	)
Payment of dividend to Non-controlling interest holders	(569	)	(409	)

Net cash generated from/(used) in financing activities	(98,604	)	(169,355	)

Net increase/(decrease) in cash and cash equivalents during the period	4,441		(11,140	)
Effect of exchange rate changes on cash and cash equivalents	4,422		601
Cash and cash equivalents at the beginning of the period	121,974		105,555

Cash and cash equivalents at the end of the period	130,837		95,016


By order of the Board,				For, Wipro Limited

				/s/ Rishad A. Premji
Place: Bengaluru				Rishad A. Premji
Date: October 15, 2026				Chairman