Interim report
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••••• • • • • •• • • • ••••• •• . . ... . . . wip'ro)}: • .. •.•:• 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 lndAS 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 ~ M Sanaulla Khan Company Secretary ENCL: As above gistered Office: Wipro limited Doddakannelli Sarjapur Road Benga luru 560 035 India T : +91 (80) 2844 0011 F : +91 (80) 2844 0054 E : info@wipro.com W: wipro.com C : L32102KA 1945PLC020800
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Deloitte Haskins & Sells LLP Chartere d Accountants 13 to 22nd floor , Prestige Trade Tower, 46, Palace Road, Sampangiram Nagar, Bengaluru Urban Bengaluru-560001 Karnataka, India Tel: +91806188 6000 Fax: +91806188 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 accompany ing Statement of Standa lone Financial Results of WIPRO LIMITED ("the Company"), for three and six mont hs ended Septe mber 30, 2026 (the "Statement"/ "Standa lone Financial Results"), being submitted by the Company pursuant to the requirement of Regu lation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the " LODR Regu lations"). In our opinion and to the best of our info rmation and according to the exp lanations given to us, the Standalone Financia l Results: a. are presented in accordance with the requirements of Regulation 33 of the SEBI LODR Regulations, 2015 as amended; and b. gives a true and fair view in conformity with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "I nterim Financial Report ing" ("Ind AS 34") prescribed under section 133 of the Companies Act 2013 ("the Act") read with relevant ru les issued thereunder and other accounting princip les generally accepted in India of the net profit and other comprehensive income and other financial information of the Company for the three and six mont hs ended September 30, 2026. Basis for Opin ion We conducted our aud it of the Standalone Financial Results in accordance with the Standards on Auditing ("SAs") specified under Section 143( 10) of the Act. Our respon sibiliti es under those Standards are further described in the Auditor's Respons ibilities for the Aud it of the Standalone Financ ial 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 hav e fulfilled our other ethical responsibilities in accordance with these requirements and the ICAI's Code of Ethics. We believe that the a u d it evi d e nce obtained by u s is s uffi cie nt and app ropriate t o provide a bas is for our audit opi nion. Management's and Board of Directors' Responsibilities for the Statement This Statement , which is the respons ibility of the Company's Board of Directors, and has been approved by them for the issuance. The Statement has been compiled from the related aud ited Interim Condensed Standalone Financial Statements for the th ree and six months ended September 30, 2026. The Company's Board of Dire ctors are responsible for the preparation and presentation of the Standa lone Financ ial Results that give a true and fair view of the net profit / loss and other compre hensive income and other financia l information of the Company in accordance with the recognition and measurement principles laid downin the Ind AS 34 pres cribed under Regd. Office: One Internationa l Center, Tower 3, 32nd Floor, Senapati Bapat Marg, Elphinstone Road (West ), Mumbai-400 013, Maharashtra , India. Deloitte Haskins & Sells LLP is reg istered with Limited Liability having LLP identification No: AAB-8737
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Deloitte Haskins & Sells LLP Section 133 of the Act read wit h relevant rul es issued thereunder and other accounting principles generally accepted in I ndia and in complian ce with Regulation 33 of the LODR regulation. This responsibility also includes maintenance of adequate accounting records in accordance wit h the provisions of the Act for safeguard ing the assets of the Company and for preventing and detecting fraud s and other irregula riti es; selectio n and app lication of app ropriate accounting policies; making judgments and estimates that are reasonable and prudent; and the design , implementation and maintenance of adequate internal financial controls that were operat ing effective ly for ensur ing the accuracy and comp leteness of the accounting records, relevant to the preparation and presentation of the Standa lone Financial Resu lts that give a true and fair view and are free from material misstatement, whethe r due to fraud or error. In prepar ing the Standalone Financial Results, the Management and Board of Directors is responsible for assess ing 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 acco unting unless the Board of Directo rs either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so. The Board of Dire ctors is also responsible for oversee ing the finan cial report ing process of the company. Auditor's Responsibilities for the Audit of the Standalone Financial Results Our objec tives are to obtain reasonable assurance about whether the Standalone Financial Results as a whole are free from materia l misstatement, whether due to fraud or error, and to issue an aud itor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an aud it conducted in accordance with SAs wil l always detect a material misstatement when it exists. Misstatements can arise from frau d or error and are cons idered materia l if, indiv idually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these Standalone Financ ial Results. As part of an audit in accordance with SAs, we exercise professional judgment and maintain profess iona l skepticism througho ut the audit. We also : • Identify and assess the risks of material misstatement of the Standalone Financial Result s, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is suffi cient 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 ove rride of internal controls. • Obtain an unde rstanding of internal financia l contro ls 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 effect iveness of such cont rols. • Evalu ate the approp riateness of accounting policies used and the reasonab leness of accounting estima tes and related disclosures made by the Board of Dire cto rs and Management . • Evaluat e the appropriateness and reasonab leness 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 th e Board of Directo rs' and Management 's use of th e going conce rn basis of accounting and, based on the audit evidence obta ined, whether a material uncertainty exists related to events or conditions that may cast signi ficant doubt on the Company's ability to continue as a going conce rn. If we conclude that a material uncertainty exists, we are required to draw attention in our aud itor's report to the related
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Deloitte Haskins & Sells LLP disclosures in t he State ment or, if such disclosures are inadequate, to modify our opinion. Our conclus ions are based on th e audit evidence obtained up to the date of our auditor's report . However, future events or conditions may cause the Compa ny to cease to cont inu e as a going concern. • Eval uate the overall presentation, structure and content of the Standalone Finan cial Results, incl uding the disclosures, and whether the Sta ndal one Financial Results represent t he underlying transa ct ions and events in a manner that achieves fair presentation. • Obtain suffic ient appropriat e audit evidence regard ing the Standalone Finan cial Results of the Company to express an opinion on the Standalone Financial Resu lts. Materiality is th e magnitude of miss tatements in the Standalone Financia l Result s that, individually or in aggregate, makes it probable that the economic decisions of a reaso nab ly knowledgeable user of the Standalone Finan cial Results may be influ enced. We consider quantitative materiality and qualitative factors in (i) planning the scope of our audit work and in eval uating the results of our wo rk ; and (ii) to evaluate the effect of any ident ified misstatements in the Standalone Financia l Results. We communicate with those charged with governance regarding, among other matter s, the planned scope and timing of the audi t and sig nifi cant audit findings , including any sig nificant deficiencies in interna l financia l controls that we identify duri ng our audit. We also provide those charged with gove rn ance with a statement that we have complied with relevant ethical requirements regarding independence, and to communica te with them all relationsh ips and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards. Bengaluru, Oct ober 15, 2026 For DELOITTE HASKINS & SELLS LLP Chartered Accountants (Firm's Registration No. 117366W / W- 100018) ~µ ~ nand Subramanian • Partner (Membership No. 110815) UDIN:
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WIPRO LIMIT ED CIN- L32102KA1 945PLC020800 ; Registered Office : Wipro Limited, Doddakannelli , Sarjapur Road, Bengaluru-560035 , India Website: www .wipro.com ; Email : info@wipro .com ; Tel:+91-80-2844 0011; Fax: +9 1-80-2844 0054 AUDITED STANDALONE FINANCIAL RESU LTS FOR THE THR EE AND SIX MONTHS ENDED SEPT EMBER 30, 2026 UNDER Ind AS ff i11 111illio11s, except share a11d per share data, 1111/ess otherwise stated) Three month s ended Six months ended Year ended Particulars September June September September September March 30, 2026 30,2026 30, 2025 30, 2026 30, 2025 31, 2026 Income I Revenue from operations 189,4 16 184.182 177,700 373,598 349.654 713.45 1 11 Other income 6,705 8,674 8,923 15,379 29,346 47,4 9 1 111 Total Income (1+11) 196,121 192,856 186,623 388,977 379,000 760,942 IV Expense s a) Purchases of stock-in-trade 6 10 129 987 739 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 impaim1ent 3,779 3,594 3,5 10 7,373 7,13 1 14, 182 expense t) Sub-contracting and technical foes 35,373 35,358 30,9 11 70,731 6 1,992 126,442 g) Facility expenses 3,236 3.26 3 2,728 6.499 6,084 12.542 h) Travel 3,246 3,390 2,766 6,636 5,967 11,447 i) Communication 6 14 607 609 1,22 1 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 17,33 1 I) Marketing and brand building 865 748 787 1,6 13 1,564 3,03 1 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 .67 1 9,089 9,783 20.760 18.742 38,349 b) Deferred lax (1,708 (776 {778) (2,484 ( 1,522 (593 rrotal tax expense (VI) 9,963 8,313 9,005 18,276 17,220 37,756 Vil Profit for the period (V-VI) 28,627 28,657 26,142 57,284 63,103 121,296 V III Other compl'chensive income (OCI) Items that will not be reclassified to profit or loss: Re-measureme nts of the defined benefit plans, 226 369 303 595 120 222 net Net change in fair value of investment in equity instruments measured at fair value 16 8 ( 13 24 ( 14 134 through OCI Income taxes relating to items that will not be (59 (94 (72 (153 (27 (49 reclassified to profit or loss Item s that will be l'cclassified to profit or loss: Net change in time value of option contracts (30 24 1 designated as cash !low hedges 73 21 I (288' 73 Net change in intrins ic value of option (554 1,194 (987 640 (762' ( 1,622 contracts designated as cash flow hedges Net change in fair value of forward contracts 2, 124 4,692 (2,362) 6,8 16 (2,3 17 (7,478 designated as cash flow hedges Net change in fair value of investment in debt instrnm ents measured at fair value through ( 1,066 590 (643 (476 57 (2,4 13, OCI Income taxes relating to items that will be (237 (1 ,524 reclassified lo pro fit or loss 895 ( 1,76 1) 805 2,468 rrotal other comprehensiv e income for the 420 5,476 (2,806, 5,896 (2,426) (8,665) 1period , net of taxes 1
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IX trota l compr ehensive income for the period 29,047 {Vll +VIII) 34,133 23,336 63, 180 60,677 112,63 1 X !Paid up equity share capital (Par valu e {2 per 19,8 10 19,807 20,968 19,810 20,968 20,977 share) XI Reserve excludin g revaluation reserves as per 615.820 balan ce sheet XII Earnings per equity share (Eq uity shares of par value U /- each) EPS for the three and six months ended periods lare 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 6.0 1 I 1.55 1. The audited standalone finan cial results for the three and six months ended September 30, 2026 have been app roved by the Board of Directors of the Compan y at its meeting held on October 15. 2026. The Compa ny confirm s that its statutory auditors. De loitte Haskins & Sells LLP have issued audit report with unmodified opinion on the stand alone financia l results for the three and six months ended September 30, 2026 . 2. The above audited standalone financial results have been prepared on the basis of the audited interim co nden sed standa lone financial statements. which arc prepa red in acco rdance with lndian Accou nting Standards {"Ind AS"). the prov isions of the Companies Act. 20 13 {"the Companie s Act"). as app licable and guide lines issued by the Secu rities and Excha nge Board of India {"SEBI"). The Ind AS are presc ribed under Section 133 of the Companies Act read with Rule 3 of the Compa nies (Indian Account ing Standa rds) Rules, 20 15 and amendme nts issued thereafter. All amounts includ ed in the standa lone finan cial results (including notes) are reported in millions of Indian Rupees ({ in millions) except share and per share data, unless otherwise stated. 3. The Company publishes these standa lone financia l results along with the consolidated financ ial results. In acco rdance with Ind AS I 08. "Operating Seg ments", the Company has disclose d the seg ment information in the interim conden sed consolidated finan cial stateme nts and is incorporated in the consol ida ted financial results. 4. Gain/(loss) on sale of property. plant and equipment. for the three and six months ended Septembe r 30, 2025 and the year ended March 31 . 2026. includes gain on transfer of building on 405. S. Other expenses includ es reve rsal of impairment in the value of investment in subsidiary on 1,608 for the year ended March 3 1,2026. 6. Emp loyee benefits expense includes impact or past service cost on gratui ty and remeasurement of leave encashment due to implementation of new labour code amounting to~ 2,562 for the year ended March 3 1, 2026 . 7. Buyback of equity shares On April 16. 2026 , the Board of Directors appro ved a proposa l to Buyback up to 600,000.000 fu lly paid-up eq uity shares on' 2 each (represe nting up to 5.7% of the numb er of equity shares in the paid-up equity share capital as at Marc h 3 1, 2026) from the sha reholders of the Company on a proport ionate basis by way of a tender offer at a price of ~ 250 per equity share for an agg regate amo unt not excee ding { 150.000 (" Buyback"), in acco rdance with the provisions contained in the Sec urities and Exchange Board of Ind ia (Buy back of Securit ies) Regulations, 20 18, as amended and the Companies Act. 20 13 and rules made thereunder ("Buyback Regulations"). Subsequently, the shareholders of the Com pany approved the Buyback. by way ofa special resolution, through a postal ballot. In accordance with the pro visio ns of the Buyback Regulations, the Letter or o ffer for the Buybac k 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 se ttlement of all valid bids was comple ted on June 24, 2026, and the equity shares bought back were extinguished on June 25. 2026. During the six months ended Septem ber 30, 2026, the Co mpany concluded the buybac k of 600,000,000 equ ity shares (at a price of~ 250 per eq uity share) as app roved by the Board of Directo rs on April 16, 2026. This has resulted in a total cas h outflow of~ 150.508 (including tran saction costs related to buyback on 508 ). In line with the requirement of the Compani es Act, 201 3. an amount on 8.457 and ~ 142,05 I has been utilised from securities premium and retai ned earn ings respectively. Further. capital rede mption rese rve of~ 1.200 (represe nting the nominal value of the shares bought back) has been created as an apportionment from retained earnings. Conseq uent to such buyback. the paid-up equit y share cap ital has reduced by~ 1,200. 2
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8. Audited Balance Sheet: ASSETS Non-cur rent assets Property, plant and equi pment Right-of-Use assets Cap ital work-in-progress Goodw ill Other intangible assets Financial assets Invest ments Unbilled receivables Other financia l assets Deferred tax assets (net) Non-c urrent tax assets (net) Other non-current assets ·Total non-current assets Current assets Inventories Financial assets Investme nts Derivative assets Trade receivab les Unbilled receivables Cash and cash equivalents Other financ ial assets Current tax assets (net) Cont ract assets Other current assets Total current assets TOTAL ASSETS EQUITY AND LIABILITIES EQUITY Equity share capital Other equity TOTAL EQUITY LIABILITIES Non-current liabilities Financial liabilities Lease liabilities Trade payables (a) Total outstanding dues of micro enterprises and small enterpr ises (b) Tota l outstanding dues of creditors other than micro enterprises and small enterprises . Other financial liabilities Provisions Non-current tax liabilities (net) Other non-current liabilities Total non-current liabilities Current liabilities Financial liabilities Borrow ings Lease liabilities Derivative liabilities 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 Other financial liabilities Contract liabil ities Other current liabilities Provisions Current tax liabilities (net) Total current liabilities TOTAL LIABILITIES TOTAL EQUITY AND LIABILITIES 3 As al September 30, 2026 66,994 13.340 5,9 13 6,098 285 238,969 7,734 5,528 2,666 1,715 5,492 354,734 502 3 10,266 1.701 95,375 50, 120 15,325 10,825 6,497 8,938 31,036 530,585 885,319 19.8 10 5 11.854 531,664 15.215 4,182 447 2,207 42.0 02 23.596 87,649 71,500 4,767 2,488 2,241 59.831 23,503 16.003 11,782 14,364 59.527 266,006 353,655 885,319 As al March 31 , 2026 68,146 14,506 4, 122 6,098 430 242, 145 7,010 4,291 2, 102 5,558 6,848 361,256 468 394,720 888 96,616 46,202 26,778 6,694 6,308 7,352 26, 142 612,168 973,424 20,977 615,82 0 636,797 15,213 3,719 73 1 1,838 44,42 0 17,877 83 798 61,500 4, 148 9,799 2,3 15 57,788 28,681 18,829 10,479 13,058 46,232 252,829 336,627 973,424
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9. Audited Statement of Cash Flows: Cash flows from operating activilies Profit for the period Adjustments to reconcile profit for the period to net cash generated from operating activities Gain on sale of property. plant and equipm ent. net Depreciation. amortisation and impairment expense Unreal ised exchange (ga in)/loss, net Share-based compensat ion expe nse Income tax expe nse Lifetime ex pected credit loss/(write-back) Finance and other income. net of finance costs Changes in operating assets and liabilities (lncrease)/Decrease in trade receivables (lncrease)/Dec rease in unbill ed receivab les and contract assets ( lncrcase)/Decrease in inventories (lncrcasc)/Dccrcasc in other financial assets and other assets lncrease/(Decrease) in trade payab les. other financial liabiliti es. other liabilities and provisions lncrease/(Decrease) in contract liabilities Cash generated from operatin g activities before taxes Income taxes (paid) /refund, net Net cash generated from operating activit ies Cash flows from investing activities Payment for purchase of property , plant and equ ipment Proceeds from disposal of property, plant and equipment Payment for purchase of investment s Proceeds from sale of investment s Investment in subsidiaries Inte rest received Dividend received ct cash generated from investing activities Cash flows from financin g activities Proceeds from issuance of equ ity shares and sha res pend ing allotment Repayment of borrowings Proceeds from borrowings Payment of lease liabilities including interest Payment of dividend I ntcrest and finan ce cos ts paid Payment for buyback of equit y shares. including transac tion cost Net cash used in financing activities Net increase/(decrease) in cash and cash equivalents during the period Effect of exc hange rate changes on cash and cash equivalents Cash and cash equivalents al the beginning of the period Cash and cash equivalents at the end of the period By orde r of the Board, Place: Bengal uru Date: October 15, 2026 4 For the six months ended September 30, 2026 57.284 ( I 57) 7,373 (203) I .714 18.276 (341) (6,848) 1.730 (6,228) (34) (3.185) 36 1 (2,826) 66,916 (6.229) 60,687 (6.482) 102 (535,5 15) 620.536 ( 198) 15.970 I 94,414 33 ( 122.000) 132,000 (2,986 ) (19,78 4) (3. 145) (150,508) (166,390) (1 1,289) (164) 26,778 15,325 For, Wipro Limited Rishad A. Premji Chainnan 2025 63. 103 (490) 7. 131 (69) 1.400 17,220 1.812 (2 I ,026) (4. 170) ( 11.367) (7) (2.543) ( 1,088) 1,456 51,362 (7.666) 43,696 (5.1 I 6) 597 (433.173) 452,040 (33,548) 14,439 9, 104 4 343 24 ( 11 5.000) I 16,000 (2.88 1) (52.354) (2.069) (56,280) (8,241) 252 44,342 36,353
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Deloitte Haskins & Sells LLP Charter ed Accountants 13 to 22nd floor, Prestige Trade Tower , 46, Palace Road, Sampangiram Nagar, Bengaluru Urban Bengaluru -560001 Karnat aka, 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 subsid iaries together referred to as "the Group") for the three and six months ended September 30, 2026 ("the Statement"/" Consolidated Financial Results ") being subm itted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listin g Obligations and Disclosu re Requirements) Regulations, 2015, as amended ("the LODR Regulations") . In our opin ion and to the best of our information and according to the explana tions given to us the Consolidated Financia l Results, a. includes the financial resu lts of the entit ies as listed in note 5 to the Statement; b. is presented in accordance with the requirements of Regula tion 33 of the SEBI LODR Regulations, 2015 as ame nded; and c. gives a true and fair view in conformity with the recognit ion and measurement princip les laid down in the Indian Account ing Standard 34 "Interim Financ ial Reporting " (" Ind AS 34") prescribed under section 133 of the Compan ies Act 2013 ("the Act") read with relevant rules issued the reunder and other accounting principles generally accepted in India of the conso lidated net profit and consolidated other comprehens ive income and other financia l info rmat ion of the Group for the three and six months ended Sept ember 30, 2026. Basis for Opinion We conducted our audi t of the Conso lidated Financial Results in accordance with the Standards on Auditing ("SAs") specified under Section 143 ( 10) of the Act. Our responsibilitie s under t hose Standards are furt her described in the . Auditor's Responsibilitie s for the Audit of the Consolidated Financial Results section below. We are independent of the Group in accordance with the Code of Eth ics issu ed by th e Institut e o f Chartered Accountants of India ("ICA I ") togethe r with the ethical requ irements that are relevant to our audit of the Conso lidated Finan cial Results under the provisions of the Act and the Rules thereunder and we have fulfil led our other ethical responsibi lities in accordance with these requir ements and the ICAI's Code of Ethics. We believe that the audit evidence obtained by us is sufficie nt and appropriate to provide a basis for our audit opi nion. Management 's and Board of Directors' Responsibilities for the Statement Th is Statem ent, which is th e 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 conso lidated financial statements. The Company's Board of Directors are responsible for the preparation and presentation of the Consolidated Financial Results that give 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 identificati on No: AAB-8737
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Deloitte Haskins & Sells LLP a true and fair view of the consolidated net profit / loss and conso lidat ed other comprehensive income and other finan cial information of the Group in accordance with the recognition and measu rement principles laid down in the Ind AS 34, prescribed und er Section 133 of th e Act , read with relevant rules issued thereunder and other accou nti ng principles generally accepted in India and in comp liance wit h Regulation 33 of th e LODR Regu lations. The resp ective Boa rd of Directors of the companies included in the Group are responsib le for maint enan ce of adequate accounting records in accordance with the provisions of th e Act for safeguarding the assets of the Group and for preventing and detect ing frauds and other irregula riti es; 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, th at we re ope ratin g effect ively for ensurin g the accuracy and completeness of the accounting records, relevant to the preparation and presentation of t he 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 Finan cial Results by the Directors of the Company, as aforesai d. In preparing the Consolidated Finan cial Results, the respective Management and Board of Directo rs of the compan ies include d in the Group are responsible fo r assessing the ability of the respective entities to continue as a going concern, disclosing, as applicable, matt ers related to going concern and using the going concern basis of acco unting unless the respective Board of Directors either inte nds to liquid ate their respective entit ies or to cease operations, or has no realist ic alternative but to do so. The respective Board of Directors of the companies included in the Group are responsible for overseeing t he financial report ing process of th e Group. Auditor's Responsibilities for the Audit of the Consolidated Financial Results Our objectives are to obtain reasonable assurance about whether the Consol idated 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 ou r opin ion. 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 whe n it exists . Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they cou ld reaso nably 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 mainta in professional skept icism throughout the audit. We also: • Identify and assess the risks of material misstatement of the Consolidated Financ ial 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 mate rial misstatement resulting from fraud is higher than for one resulting from error , as fra ud may involve collusion, fo rgery, inte ntional omissions, misre presentations, or the ove rri de of intern al controls. • Obtain an understanding of interna l financial controls relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of exp ressing an opinion on effect iveness 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 Manageme nt.
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Deloitte Haskins & Sells LLP • Evaluate the appropriateness and reasonab leness 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 eve nts 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 exis ts, we are required to draw attention in our auditor's report to the related disclosures in the Consolidated Finan cial Results or, if such disclosures are inad equate, to modify our opinion. Our conclusio ns 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 . • Evaluat e the overal l presentation, structure and content of the Consolidated Financial Results, including the disclosures, and whether the Consolidated Finan cial Results represent the underlying transactions and events in a manner that achieves fair presentation. • Obtain sufficient appropriate audit evide nce regarding the financial results of the entitie s within the Group to express an opinion on the Consol idat ed Financial Results . We are respons ibl e for the direction, supervision and performance of the aud it of financial information of entities included in the Consolidated Finan cial Resul t s. Materiality is the magnitude of misstatements in the Conso lidated 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 cons ider 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 Finan cial Results. We communicate w ith those cha rged 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 interna l financial controls that we identify during our audit. We also provide those charged with governance with a statement that we have compl ied with relevant ethical requ irements 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. Bengaluru, October 15, 2026 For DELOITTE HASKINS & SELLS LLP Chartered Accountants ( F;,m 's Reg; st,abon No. 1 17µ-100018) nand Subramanian Partner (Membership No.110815) UDIN:
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WIPRO LIMITED CIN: L32102KAI945PLC020800 ; Registered Office: Wipro Limited, Doddakannelli , Sarjapur Road, Bengaluru - 560035, India Website: www.wipro.com ; Email id - info@wipro.com ; Tel: +91-80 -2844 001 1 ; Fax: +91-80-2844 0054 AUDITED CONSOLIDATED FINANCIAL RES UL TS FOR THE THREE AND SIX MONTHS ENDED SEPTEMBER 30, 2026 UNDER IND AS (~ in millions, except share and per share data, unless otherwise stated) Three months ended Six months ended Year ended Particulars September June September September September March 30, 2026 30, 2026 30, 2025 30, 2026 30,2025 31, 2026 Income I !Reve nue from operations 247.527 244,786 226.973 492,313 448 ,319 926,2 40 II !Other income 7,555 9,790 9,477 17,345 20. 142 38.737 Ill tf otal Income (1+11) 255,082 254,576 236,450 509,658 468,461 964,977 IV Expenses a) Purchases of stoc k-in-trad e 1,402 1.235 1,056 2.637 1,60 1 5,755 b) Changes in inventorie s of stoc k-in-trad e 35 (349 ( 172 (314) (5 1) 171 c) Employee benefits expe nse 148,370 147,53 1 136, 163 295,90 1 270,438 555 ,855 d) Finance costs 5.454 4,728 3,6 12 10. 182 7,220 14.577 e) Deprec iation , amorti sation and impairment expense 8,767 8,044 6,9 17 16,8 11 13,772 29, 107 f) Sub-co ntractin g and technical fees 28,1 11 28,787 26,498 56,898 52,076 107,668 g) Facility expe nses 4.454 4,313 3,5 19 8,767 7,7 17 15,886 h) Trav el 3,990 4, 181 3,338 8, 171 7, 126 13,882 i) Comm unication 90:! 899 891 1,801 1,688 3,41 4 j) Legal and pro fessional charges 2.808 3. 161 2,8 13 5,969 4,702 10, 199 k) Software license expe nse for internal use 6,3 14 6,303 5,253 12,617 10,2 14 2 1.720 I) Marketing and brand building 1,299 1,153 900 2,452 1,783 3.480 m) Lifetim e expected credit loss/ (write-back) (75 ( 152 1,507 (227) 2,009 :!,838 n) Other expenses 1,290 1,392 1,483 2,682 2,96 1 7,260 h'otal Expenses 213,121 211,226 193,778 424,347 383,256 791,812 V IS hare of net profit/ (loss) of associate and joint venture 86 (5 152 81 202 257 ~ccoun ted for using the equity method VJ Profit before tax (lll-(V +V) 42,047 43,345 42,824 85,392 85,407 173,422 Vil h'ax expense a) Current tax 12,2 17 10,207 11 ,334 22,424 2 1,385 42,665 b) Deferred tax (2. 167) (425 (1,134 (2,592) ( 1,967) (1,898 h'otal tax expe nse 10,050 9,782 10,200 19,832 19,418 40,767 Vlll Profit for the oeriod (VI-VII) 31,997 33,563 32,624 65,560 65,989 132,655 lX Other comprehensive income (OCI) terns that will not be reclassified to profit or loss: Remeasurc menls of the de fined benefit plan s. net 253 5 12 314 765 (3) 142 Net change in fair value of investment in equity 92 1 303 (65 1,224 (66 ( 1,452 instruments measured at fair value throu gh OCI Deferred taxes relating to items that will not be reclassified to profit or loss (59) 237 (73: 178 15 (6 tems that will be reclassified to profit or loss: F oreign currency tran slation difference s relatin g to 5.02 7 (1 , 152 13. 187 3,875 19,753 46. 126 foreign opera tions Net change in time value of option contracts designated (30) 241 73 2 11 (288 ) 73 as cash !low hedges Net change in intrinsic value of option contracts (554) 1,194 (987 '. 640 (762) (1 ,622) des ignated as cash flow hedges Net change in fair value of forward contracts designated 2,292 4,890 (2,362 '. 7,182 (2.366) (7,902) as cash flow hedges Net change in fair value of investment in debt (1,066) 590 instruments measured at fair value throu gh OC I (643' (476 57 (2.4 131 Deferred taxes relating lo items that will be reclassified (26 1 (1 ,574 to profit or loss 896 (1.835) 819 :!,576 rl'otal other comprehensive income for the period, net 6,523 5,241 of taxes 10,340 11,764 17,159 35,522 tf otal comprehe nsive income for the period (VUJ+lX) 38,520 38,804 42,964 77,324 83,148 168,177 X Profit for the period attributab le to: IEc uitv holde rs of the Company 32,006 33,520 32.462 65.526 65.766 131.974
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!Non-contro lling interes ts (9 43 162 34 223 68 1 31,997 33,563 32,624 65,560 65,989 132,655 rrotal compr ehensiv e income for the period iattributab!e to: Equity holde rs of the Company 38.50 1 38. 764 42,730 77,265 82.850 l 67,250 !Non-controlling interests 19 40 234 59 298 927 38,520 38,804 42,964 77,324 83,148 168,177 XI 1Paid up equity share capita l (Pa r value~ 2 per share) 19,8 10 19.807 20,968 19.810 20,968 20,977 XII Reserves excluding reva luation reserves and Non- 859,206 ·ontroll ing interests as oer balance sheet X III Earninvs ncr cnuitv share (EPS\ Equity shares of par value~ 2/- each) EPS for the three and six months ended periods are not ~nnualised) Basic (in t) 3.23 3.20 3. 10 6.43 6.28 12.60 Diluted (in t) 3.23 3.20 3.09 6.43 6.26 12.56 I. The audited consolidated financ ial results of the Compa ny for the three and six months ended September 30. 2026. have been approved by the Board of Directo rs of the Com pany at its meeting held on Octobe r 15, 2026. The Company con firms that its statutory auditors, Deloitte Haskins & Sells LLP have issued audit reports with unmodilied opinion on the conso lidated financia l results for the three and six months ended Septem ber 30, 2026 . 2. The above audited consolidated financial results have been prepare d on the basis of the audited interim condense d conso lidated financial stateme nts for the three and six months ended Septe mber 30, 2026. which are prepared in accorda nce with Indian Acco unting Standards ("Ind AS"), the provisions of the Companies Act, 20 13 ("the Companies Act"). as app licable and guide lines issued by the Securities and Exchange Board of India (''SERI"). The Ind AS are prescr ibed under Section 133 of t he Companies Act read with Rule 3 of t he Co mpanies (Indian Accq unting Standards) Rules, 2015 and amendments issued thereafte r. All amounts included in the consolidated linancial results (including notes) are reported in millions of Indian rupees ({ in millions) exce pt sha re and per sha re data. unless otherwise stated. 3. Gain/(loss) oJJ sale of property. plant and equip ment for the three and six months ended September 30. 2025 and year ended March 3 1, 2026, includes gain on transfer of building on 405. 4. Employee benefits expe nse includes impact of past service cost on gran,ity and remeasu rement of leave encashment due to imp lemen tation of new labour code amou nting tot 2,756 for the year ended March 31. 2026. 5. List of subsidiaries , associate and joint vcnturr as at September 30, 2026 are provid ed in the table below: Subsidiaries Subsidiaries Subsidiaries Country of Holding Incorporation Attune Consulting India Private [ndia 100.00% Limited :Capco Technologies Private India 100.00% !Limited Wipro Che ngdu Limited :China 8.96% Wipro Holdings (U K) Limite d U. K. 100.00% IWioro Technologies SRL Romania ,., !Wipro IT Services Bangladesh !Bangladesh 100.00% Limited (Wipro IT Services UK Societas lu .K. 100.00% ieapco Cons ulting Middle East UAE 100.00% "ZE IDesignit A/S Denmark 100.00% Design it Denmark A/S Denmark 100.00% bcsign it Germany GmbH b ermany 100.00% IDesignit Oslo A/S N orway 100.00% Dcsig nit Spain Digital, S.L.U S pain 100.00% Designit T.L.V Ltd. h rael 100.00% Wipro Bahrain Limited Co. W.L.L Bahrain 100.00% Wipro Czech Republic IT Services tzec h Republic 100.00% is.r.o. Wipro CRM Serv ices Belgium 100.00% !Wipro 4C Consu lting France SAS ranee 100.00% !Wipro CRM Services B.V. Netherlands 100.00 % !Wipro C RM Services ApS Denmark 100.00% !Wipro C RM Services UK Limited UK. 100.00% !Grove Ho ldings 2 S.a.r.l "'uxembou rQ 100.00%
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ro Ja an KK ro Networks Pte Limited T. WT Indonesia ainbow Software LLC ipro Arabia Co. Limited Wipro Doha LLC Wipro Financial Outsourc ing ervices Limited ipro Gulf LLC Wipro Information Technology etherland s BY. Wipro IT Service Ukraine , LLC ipro IT Services Poland SP .0.0 ipro IT Services S.R.L. ipro Regiona l Headquart ers Wipro Technologies Australia Pty Ltd ipro Technologies SA Wipro Techno logies SA DE CV ipro Techno logies South Africa Propri etary) Limited ipro Techno logies SRL ipro (Thailand) Co. Limited Wipro Shang hai Limited Wipro Techno logies Nigeria imited ipro Techno logies Limited Wi ro Techno lo ies Peru SAC apco Solution Serv ices GmbH he Capital Markets Company Italy Sri apco Brasil Servi9os E onsu ltoria Ltda he Capital Markets Company y(I) Women's Business Park echno logies Limited Wipro UK Limited Wipro Gulf LLC Wipro Technolog ies SA Wipro (Tha iland) Co. Limited Wipro Technolog ies GmbH ipro Do Brasil Sistemas De Informatica Ltda Wipro do Brasi l Tec hnologia tda ( I) ipro Informati on Techno logy Kazakhstan LLP ipro Outsourc ing Services Ireland) Limited Wipro Portugal S.A. ( I l Wipro Solutions Canada Limited ipro Technologies Limited Wipro Tec hnologi es Peru SAC Wipro Techn olog ies W.T. ociedad Anonima Wipro Technology Chile SPA pplied Value Technologies B.V. ipro Amp ion Holdin gs Pty Ltd (I) Wipro Technolog ies Niger ia imited 10000% 100.00% 99.99% 100.00% 99.60% 100.00% 66.67% 100.00% 100.00% 100.00% 100.00% 99.98 % 100.00% 0.02% 2.62% 0.03% 14.87% 0.07 % 99.44 % 100.00% 100.00% 100.00% 100.00% 99.99% 99.98% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 97.38 % 91.08% 69.42 % 99.84 % 100.00% 99.97% 84.63% 0. 16% 0.0 1% 0.02% 100.00 % 100.00%
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!Applied Value Technologies Pte. Singapore 100.00% !Limited !Wipro Chengdu Limited t hina 91.04% PT. WT Indonesia Indonesia 0.40% !Wipro (Thailand) Co. Limited rfhailand " !Wipro (Dalian) Limited t hina 100.00% [Wipro Technologies SON BHD Malaysia 100.00% !Wipro (Tianjin) Limited :China 100.00% IMindsprint Pte Ltd. (4) !Singapore 100.00% IMindsprint Digital India Pvt. Ltd. India 99.99% Mindsprinl UK Limited IUK 100.00% IMindsprint Solutions Company (I) !Saudi Arabia 100.00% IMindsprint Malaysia SON BHD Malaysia 100.00% IMindsprint Digital India Pvt. India 0.0 1% Ltd. (4l Wipro Philiooines, Inc. Philinnines 100.00% Wipro Shanghai Limited !China 15.37% Wioro Travel Services Limited India 100.00% Wipro. LLC USA 100.00% !Wipro Technologies SA DE CV Mexico 8.92% [Wipro Gallagher Solutions. LLC 11.JSA 100.00% Wipro Insurance Solutions, LLC USA 100.00% !Wipro IT Services. LLC USA 100.00% IAggne Global Inc. (l) 11.JSA 80.00% Edgile, LLC USA 100.00% IH calthPlan Services. Inc. 11 ) USA 100.00% lnfocrossing. LLC 11.JSA 100.00% International TcchncGroup USA 100.00% Incorpora ted t 11 lwipro NextGen Enterprise Inc. ( 1) !USA 100.00% IRizing Intermediate Holdings, USA 100.00% Inc. (I) !Wipro Appirio. Inc. (l) USA 100.00% Wipro Design it Services. Inc. (I> USA 100.00% Wipro Telecom Consulting LLC 11.JSA 100.00% Wipro VLSI Design Services, USA 100.00% LLC Applied Value Technologies, Inc. USA 100.00% Wipro Business Services LLC USA 100.00% tfhc Capital Markets Company. USA 100.00% ... LC 111 IA ggne Global IT Services Private India 80.00% !Limited <3l IWipro. Inc. ~SA 100.00% IWipro Life Science Solutions. "-.JSA 100.00% LLC !Wipro Connected Services, Inc. µSA 100.00% !Wipro Connected Services Mauritius 100.00% Mauritius Pvt Ltd tonnected Services Corporation ndia 98.40% !Wipro India Private Limited ~on m:ctcd Services Corporation ndia 1.60% !Wipro India Private Limited Wipro Connected Services '-1SA 100.00% Engineering Corp. Wipro Connected Services UK µK 100.00% ,...imited -lannan Connected Services Morocco 100.00% !Morocco !Wipro Connected Services US k.JSA 100.00% Midco LLC lwipro Connected Services AB ISwedrn 100.00% Formerly known as Hannan Connected Services AB) ( 11
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trh e Wipro SA Broad Based !Ownership Scheme Trust !Wipro SA Broad Based Ownership 100.00% Scheme SPV (RF) (PTY) LTD !Wipro Technologies South Africa il;outh Africa 30.58% Proprietary) Limited " Value is less than 0.0 I% The Company control s 'The Wipro SA Broad Based Own ership Scheme Trust', ' Wipro SA Broad Based Ownership Scheme SPV (RF) {PTY) LTD' incorporated in South Africa and Wipro Foundation in India. <1l The step-down subsidiary of the Company. Wipro IT Services, LLC has acquired an addit ional 20% stake in Aggne Global Inc., with effect from June I, 2026. ()) The Company has acquired an addi tional 20% stake in Aggne Global IT Serv ices 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. (I l Step Subsidiary details of The Capit al Markets Compan y LLC, HealthPlan Services, Inc., Internation al Tec hneGroup Incorporated , Wipro NcxtGen Enterpri se Inc .. Rizing lntenn ediat e Holdings, Inc., The Capital Markets Company BV, Wipro Ampion Holdin gs Pty Ltd , Wipro App irio, Inc .. Wipro Designit Services, Inc., Wipro do Brasil Technologia Lida. Wip ro Portugal S.A .. Wipro Con nected Services AB and Mind sprint Soluti ons Company are as follows: Subsidiaries Subs id iaries Subs id iaries Cou ntry of Holding Incorporation rrhe Capital Markets Company. itJSA LLC tapco Consulting Services LLC USA 100.00% HealthPlan Serv ices, Inc. USA 1-!ealthPlan Services Insuran ce USA 100.00% ~ gcncy. LLC International TechneGroup USA Incorporat ed International TechneGroup Ltd. U.K. 100.00% Tl Proficiency Ltd Israe l 100.00% Mech Works S.R.L. llalv 100.00% Wipro NextGen Enterprise Inc. USA ,.__eanSwift AB Sweden 100.00% Rizing Intermediat e Holdings, USA Inc. !Wipro Lanka (Private) Limited :sri Lanka 100.00% Fonnerly known as Rizing Lanka Private) Limited) !Attune Netherlands B.V. <5) !Netherlands 100.00% IR.izing Soluti ons Canada Inc. icanada 100.00% IR.izing LLC kJSA 100.00% Rizing B.V. !Netherland s 100.00% Rizing Consulting Ireland Limited reland 100.00% IRizing Consulting Pty Ltd. !Australia 100.00% Rizing Geospatial LLC kJSA 100.00% Rizing GmbH b ermany 100.00% IRizing Limited kJ.K. 100.00% Rizing Pte Ltd. <5> Singapore 100.00% tthe Capital Markets Compan y !Belgium BV t apAfric Consulting (Pty) Ltd South Africa I00.00% ~apco Belgium BV Belgium 100.00% rrhc Capital Markets Compan y Slovakia 15.00% IS.r.o i(;apco Consultanc y (Thail and) Ltd rrhailand 0.04%
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~apco Cons ulta ncy (Malaysia ) Malaysia 100.00% Sdn. Bhd Capco Cons ultancy (Thailand) Ltd IThailand 99.92 % C:apco Cons ulting Singapore Pte. Singapore 100.00% Ltd Capco Greece Sing le Memb er P.C Greece 100.00% :::,apco Poland sp. z.o.o Poland 100.00% tf he Capital Markets Compan y U.K. 100.00% k'l.)K) Ltd tfhailand :Capco Consultanc y (Tha iland) Ltd 0.04 % IThc Cap ital Markets Compan y Hong Kong 0.01 % Limited tf he Capital Markets Compan y !Germany 100.00% IGmbH :Capco Austria GmbH Austria 100.00% tfh e Cap ital Market s Compa ny Hong Kong 99.99 % Limited tfh e Capital Markets Company Canada I 00.00% Limited :Capco Brasi l Scrvi9os E lcon sultoria Ltda Brazi l 0.01% h' hc Capital Marke ts Company !Switzerland 100.00% ~ .a.r.1 !Andrion AG lswitzerland 100.00% rrhe Capital Marke ts Company France 100.00% $.A.S rrhe Capital Markets Com pany s.r.o Slovakia 85 .00% Wipro Amp ion Holding s Pty Ltd !Australia Wipro Revolution IT Pty Ltd !Australia 100.00 % lwipro Shelde Australia Pty Ltd !Australia I 00.00 % Wipro Appirio. Inc. ~SA !Wipro Appirio (Ireland) Limited reland 100.00% Wipro Appirio UK Limited k.J.K. 100.00% ITopcoder, LLC ~SA 100.00% Wipro Designi t Serv ices, Inc. USA lwipro Desil(nit Services Limited Ireland 100.00% Wipro do Brasil Technologia Brazil ILtda 1w ipro do Brasi I Serv i cos Ltda !Brazi l 100.00% !Wipro Do Brasil Sistemas De !Brazi l 96.84% Informatica Lida Wipro Portugal S.A. IDortugal lwipro do Brasil Technolo gia Lida IBrazil 0.56% !Wipro Do Brasil Siste mas De !Brazil 3.09% nlormatica Lida lwipro Technolog ies Gmbl-1 berman y 85. 13% lwipro Business Solutions 1,-. µerman y 100.00% bmbl-l (S) Winro IT Services Austria Gmbl-1 !Austria 100.00% lwipro Connected Serv ices AB !Sweden 1' Forme rly known as Harma n k:onnec ted Services AB) lwipro Connected Services thina 100.00% Solutions (Chengdu) Co. Ltd. Formerly known as Harman ton nected Serv ices Solution s Chengdu) Co. Ltd.) Mind sprint Solu tions Company Saudi Arab ia Mindspr int Inc. USA 100.00%
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(S) Step Subsidiary details of Attune Netherlands B.V., Rizing Pte Ltd. and Wipro Business Solutions GmbH are as follows: Subsidiaries Subsidiari es Subsidiarie s Country of Incorporation !Attune Netherlands B.V. !Netherlands IRizing Gem,any Gmb f-1 !Germany 100.00% v\ltunc Italia S.R.L Utaly 100.00% v\ttune UK Ltd. U.K. 100.00% IRizing Pte Ltd. Singapore Rizing New Zealand Ltd. New Zealand 100.00% Rizing Philippines Inc. " hilippines 100.00% IRizing SON BHD Malays ia 100.00% Rizine Solutions Ptv Ltd v\ustralia 100.00% IWipro Business Solutions GmbH !Germany IWipro Techno logy Solut ions !Romania 100.00% ~. R.L As at Septembe r 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. T he list of controlled trusts are· Name of the entitv !count ry of incorporation Wipro Equity Reward Trust Undia IWioro Foundation India 6. Segment information: The Company is organised into the follow ing operat ing segments: IT Services and IT Products. IT Services: The IT Services segment primarily cons ists of IT services offerings to custome rs organ ised by four Strategic Market Units ("SM Us") - Americas I, Americas 2, Europe and Asia Pacific Middle East and Africa ("APMEA"). Americas I and Americas 2 are organised by industry sector, while Europe and APMEA are organised by coun tries. Effective April I, 2026. the custo mers across Latin America and Canada are aligned with the respective industry secto rs in Amer icas I and Ame ricas 2. Additio nally, Hi-tech sector and airports as a sub-sector for Americas are now subsumed under existing secto rs of Americas I. Prior per iod comparables are readjusted to reflect this change. Americas l includes the following industry sectors in the United States of America, Latin America and Canada: Comm unication, Media and Networks. Technology Software and Gaming, Techno logy New Age, Health and Consu mer. Americas 2 includes the following industry sectors in the United States of America, Latin America, and Canada: Banking and Financial Services, Energy, Manufactur ing and Resources and Capital Markets and Insurance. Europe consists of the United Kingdo m and Ireland, Switzerlan d, Gennany and Western Europe. APMEA cons ists of Austral ia and New Zealand, Southeas t Asia, Japa n, India, the Middle East, and Africa. Revenue from each customer is attributed to the respec tive SM Us based on the location of the customer's primary buying cente r of such services. With respect to certain strateg ic global customers, reve nue may be generated from multiple countries based on such customer 's buying centers, but the total reve nue related to these strateg ic global customers are attrib uted to a single SMU based on the geogra phical location of key decis ion makers. Our IT Services segme nt provides a range of Al -powered IT and IT-enab led services including Al advisory. industry & functiona l consulting. Al native development, customer centric design, modernisation, custom app lication deve lopment, infrastructure serv ices, cybersec urity services, data ar,d analytics services, business process services, researc h and developme nt, and hardware and software design. Throug h Al-powered , consulting led solutions. we help our clients transform their businesses to drive better efficiencies and genera te new grow th opport unities. IT Products: The Company is a value-added reseller of security. packaged and Saas software for leading internatio nal brands. ln certain total outsourcing contracts of the IT Services segment, the Company delivers hardware, softwa re products and other related deliverables. Revenue relating to these items is reported as revenue from the sale of IT Products. The Chief Executive Office r ("CEO") and Manag ing Director of the Compa ny has been identified as the Chief Operati ng Decision Maker as defined by Ind AS 108. "Opera ting Segments". The CEO of the Company eva luates 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 betwee n segments. Management believes tbat it is currently not practicable to provide segment disclosu res relating to total assets and liabilities since a meaningfu l segregat ion of the available data is onerous.
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Information on reportable seg ments for tbe three mon ths ended Septe mber 30. 2026. June 30. 2026. and September 30. 2025. six mont hs ended Septembe r 30, 2026, Septe mber 30, 2025 and year ended March 3 I, 2026 are as follows: Three month s ended Six months ended Year ended September .June September Septembe r September March Particulars 30, 2026 30,2026 30, 2025 30, 2026 30,2025 31, 2026 Aud ited Audited Audited Audited Audited Audited ~egment revenue IT Sen•ices Americas I 84,985 86,087 80,556 171,072 159,595 328.1 18 Americas 2 63,194 62, 11 9 6 1,276 125.313 122.404 246.530 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 rrotal of IT Services 246,670 244,529 226,405 491,199 447,205 921,153 n Products 1.5 12 1.036 1. 126 2.548 1.854 6.940 rotal se2ment revenue 248,182 245,565 227,53 1 493,747 449,059 928,093 ~cgment result IT Services Americas I 16,009 16.691 17.265 32.700 33.58 I 69.852 Americas 2 11,222 9,874 11 ,292 2 1,096 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 rrotal of IT Services 40,726 39,187 37,809 79,913 75,943 158,646 IT Products (72) 16 IOI (56) 121 559 !Reconciling Items (9 3 (8 1 (6) (2.5 11 (7.954 rrotal se2ment result 40,645 39,206 37,829 79,851 73,553 151,251 Finance costs (5,454) (4,728) (3,6 12 ( I 0, I 82) (7.220 ( 14.577 !Finance and other income 6.770 8,872 8.455 15.642 18,872 36.49 1 Share of net profit/ (loss) of assoc iate and joint 86 (5) 152 81 202 257 ~enture accou nted for us in!! eaui tv method Profit before lax 42,047 43,345 42,824 85,392 85,407 173,422 Notes: a) "Reconciling items" includes elimination of inter-segme nt transactions and other corpora te activities. b) Revenue from sale of the Company owned intellectua l properties is reported as part of IT Services revenues. c) For the purpose of seg ment reporting, the Company has included the net impact of foreign exc hange gains/( losses). net in revenues amountin g to t 655, t 779 and t 558 for the three months ended September 30, 2026, June 30, 2026, and Septe mber 30, 2025 respect ively and , 1.434 and , 740 for the six months ended September 30, 2026 . Septe mber 30. 2025 and , t .853 for the yca r end ed March 31. 2026. which is repo rted as a part of Other income in the consolidated financial results. d) Restructuring cost oft Nil for the three months ended September 30. 2026, June 30. 2026. and September 30, 2025 and t Nil and t 2,469 for the six months ended Septembe r 30, 2026 and 2025, respectively and t 5,139 for the yea r ended March 31, 2026 , respectively. is included under Reconciling Items. e) Impact of past service cost on gratuity and remeasu rement of leave encashment due to implementation of new labour code amountin g tot 2,756 for the year ended March 3 1. 2026, is included under Reconcili ng items. f) "Unallocated" within IT Services segment results is after recognition of the below: Year Three months ended Six months ended ended Particulars Septembe r .June September September September March 30, 2026 30, 30, 2025 30, 2026 30, 2025 31, 2026 2026 Amor tisation 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 t 0.5 g) Segm ent resu lts of I T Serv ices segm ent arc after recog nition of share-based compensat ion expe nse f 1.345, f 60 I and f 1,264 for the three mon ths ended September 30. 2026. June 30. 2026, and Septembe r 30, 2025, respective ly and t 1,946 and t 1.700 for the six months ended Septe mber 30. 2026. Septe mber 2025 and t 4.465 for the year ended March 3 1. 2026. respectively.
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h) Segment results of IT Services segment are after recognition ofga in/(loss) on sale of property, plant and equipment on 130. { 139, and ;( 464 for the three months ended September 30, 2026. June 30. 2026, and September 30. 2025. respective ly and t 269 and t 530 for the six months ended September 30. 2026. September 30. 2025, respectively and { 393 for the year ended March 31, 2026, respectively. 8. Decline in revenue and earnings estimates led to revision of recove rable value of customer-rela tionship intangible assets and marketing related intangible assets recogn ised on business combinations. Consequently, the Company has recognised impainnent charge oft 85 1 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 proposa l to Buyback up to 600,000,000 fully paid- up equity shares of;( 2 each (represen ting up to 5.7% of the number of equity shares in the paid-up equity share capital as at March 3 1, 2026) from the shareholders of the Company on a proport ionate basis by way of a tender offer at a price oft 250 per equity share for an aggregate amount not exceed ing ~ 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 appro ved the Buyback, by way ofa special resolution, through a postal ballot. In accorda nce 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 Compa ny concluded the buyback of 600,000,000 equity shares (at a price oft 250 per equity share) as approved by the Board of Directors on Apri l 16, 2026. This has resulted in a total cash out flow oft 150,508 (including transaction costs related to buyback on 508). In line with the requirement of the Companies Act, 20 13, an amount oft 8,457 and ~ 142,051 has been utilised from securities premium and retained earnings respectively. Further, capital redempt ion reserve of { 1,200 (represent ing the nominal value of the shares bought back) has been created as an apportionment from retained earnings. Consequent to such buybac k. the paid-up equity share capital has reduced by t 1,200 10. Audited Consolidated Balance Sheet ASSETS Non-current assets Property, plant and equipment Right-of-Use assets Capital work-in-pro gress Goodwill Other Intangible assets Investments accou nted for using the equity method Financi al assets Investments Trade receivables Unbilled receivables Other financial assets Deferred tax assets (net) Non-current tax assets (net) Other non-current assets Total non-current assets Current assets Inventories Financial assets Investments Derivative assets Trade receivables Unbi lied receivables Cash and cash equivalents Other financial assets Current tax assets (net) Contract assets Other current assets Tota l cu rrent assets TOTAL ASSETS EQUITY AND LIABILITIES EQUITY Equity share capital Other equity Equity attributable to the equity holders of the Company Non-controlling interests TOTAL EQU1TY As at Septe mber 30, 2026 March 31, 2026 75,349 77,224 26,939 28,287 5,957 4,122 403,938 382,2 14 49,684 29, 176 2,228 2, 1'.!6 27,727 28,053 349 8,703 7,433 7,946 6,259 5,620 5,242 3,858 7,787 9,137 9,45 1 627,086 587,723 835 517 341,527 437,680 1.726 888 129,060 135,90 1 79,301 76,8'.!3 95,016 105,555 13,277 10,245 12, 178 10,762 16,1 15 14,819 39,146 33, 164 728,181 826,354 1,355,267 1,414,077 19,810 20,977 769.776 859,206 789,586 880,183 1,721 2,509 791,307 882,692
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LlABlL ITIES Non-current liabilities Financial liabilities Borrowings Lease liabilities Trade payables Other financial liabilities Provisions Deferred tax liabilities (net) Non-c urrent tax liabilities (net ) Other non-current liabilities Total non-current liabilities Current liabilities Financial liabilities Borrowings Lease liabil ities Derivative liabilities Trade payables Other financial liabilities Contract liabilities Other current liabilities Provisions Current tax liabilities (net) Total current liabilities TOTAL LIABILITIES TOTAL EQUITY AND LIABILITIES 11. Audited State ment of Cash Flows Cash flows from operat ing activities Profit for the period Adjustments to reconcile profit for the period to net cash generated from operatin g activities Gain on sale of property, plant and equipment. net Depreciation, amort isation and impairment expense Unrealised exchange (gain)/loss, net Share-based compensation expense Share of net (profit)/loss of associate and joint venture accounted for using equity method Income tax expense Finance and other income. net of finance costs Change in fair value of contingent consideration Lifetime expec ted credit loss/(write-back) Changes in operating assets and liabilities, net of effects from acquisitions (lncrease)/Decrease in trade receiva bles ( lnc rcasc)/Dcc rc asc in unbilled rece ivab les and contrac t asse ts (lncreasc)/ Dccrease in inventories (Incrcasc)/Dccrcasc in other financial assets and other assets lncrease/(Decrease) in trade payables, other financial liabilities, other liabilities and provisions lncrease/(Decrease) in contract liabilities Cash generated from operating actiYities before taxes Income taxes (paid), net Net cash generat ed from operating activit ies Cash flows from investing activities: Payment for purchase of property, plant and equipment Proceeds from disposal of property. plant and equipment Payment for purchase of investments Proceeds from sale or investments Payment for business acquisitions including deposits and escrow. net of cash acquired Interest received Dividend received Net cash generated from/(used in) investing activities Cash flows from financing activities : Proceeds from issuance of equity shares and shares pending allotment Repayme nt of borrowings Proceeds from borrowings Payment of lease liabi I ities including interest Payment for contingent consideration Payment of deferred consideration on business combination Purchase of shares from Non-controlling interest holders Payment for buy back of equity shares. including transaction costs 10 1,962 26.474 26.327 4,686 4,394 8,574 6,743 5,445 5,389 21.677 17,266 45.289 48, 195 23.596 17,877 135,741 128,153 185.02 1 165,9 12 9.570 8,709 2.992 10,978 69,709 62,894 34.706 43.387 22.706 25.434 18.957 16.834 21, 126 19.463 63,43'.! 49,621 428,219 403,232 563,960 53 1,385 1,355,267 1,414,077 Six months ended Septembe r 30, 2026 2025 65,560 65,989 (269) (530) 16,8 I I 13,772 (485) 2,587 1.946 1,700 (8 I) (202) 19.832 19.41 8 (5.460) ( I I.652) 48 (227) 2,009 8,866 (408) (3.R43) (9.979) (320) (40 ) (2. 735) 456 (33) 1,157 (4,346) 920 95,216 85,245 (9.288) ~ I 0.254) 85 928 74,991 (7,640) (6,114) 209 678 (572.627) (438,5 I 3) 667.844 456,635 (32,97 1) 17.47 1 15,366 I 2 72,287 28,054 33 24 (195,940) ( 154.690) 211.862 11 8.303 (6,2 26) (5,616) (316) (2 16) (2.85 1) ( 150.508)
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Interest and finance costs paid Payment of dividend Payment of dividend to Non-controlling interest holders Net cash generated from/(used) in financing activities Net increase/(decrease) in cash and cash equivalents during the period Effect of exchange rate changes on cash and cash equivalents Cash and cash equivalents at the beginning of the period Cash and cash equivalents at the end of the period By order of the Board, Place: Bengaluru Date: October 15. 2026 I I (5,532) (3,170) (19,784) (52,354) ____ --->.,;(4c:.;09~) ------'- (5:..:6:.::...!9) ___ ___,_(1_6_9,_,3-'-55...,_) ___ ____.(9;_;8'"'"',6c..:.O.c..:.4) (11 ,140) 4,441 601 4,422 _____ l:.;0;.::5.:.::.5;.::5;::_5 ____ ..:..;12:..:l.i.:,9:..:7...:..4 95,016 130,837 For, Wipro Limited Rishad A. Premji Chainnan
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Deloitte Haskins & Sells LLP Chartered Accountants 13 to 22nd floor , Prestige Trade Tower, 46, Palace Road, Sampangiram Nagar, Bengaluru Urban Bengaluru -560001 Karnataka, India Tel: +91806 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 princip les 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 ("!CAI"). Our responsibilities under those Standards are further described in the Auditor's Responsibilities for the Audit of the Consolidated Financia l 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 bel ieve 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 aud ited 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 respons ible 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, Regd. Office: One International Center, Tower 3, 32nd Floor, Senapat i Bapat Marg, Elphinstone Road (West ), Mumbai-400 013, Maharashtra, India. Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identi fication No: AAB-8737
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Deloitte Haskins & Sells LLP that were operating effect ively for ensuring the accuracy and completeness of the accounting records, relevant to the preparat ion and presentation of the respective financia l results that give a true and fair view and are free from material misstatement, whether due to fraud or error, wh ich have been used for the purpose of preparation of this Conso lidated Financia l Results by the Directo rs 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 abi lity of respective entities to continue as a going concern, disclosing, as applicable, matte rs 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 Respo nsibilities for the Audit of the Conso lidated Financial Result s Our objectives are to obta in reasonab le assurance about whether the Consolidated Financia l Results as a who le are free from materia l misstatement, whether due to fraud or error, and to issue an auditor 's report that includes our opinion. Reasonab le assurance is a hig h 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 influen ce the economic decisions of users taken on the basis of these Consolidated Financia l Results. As part of an audit in accordance with SAs, we exercise professional judgment and maintain professional skepticism throughout the audit. We also: • Identify and assess the risks of material misstatement of the Consolidated Finan cial Results , whether due to fraud or error, design and perform audit procedures respons ive 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 collus ion, forgery, intenti ona l omissions, misrepresentations, or the override of internal control . • Obtain an understanding of internal financial controls relevant to the audit in order to design audit procedures that are appropriate in the circumstanc es, but not for the purpose of expressing an opinion on effectiveness of such controls. • Eva luate the appropriateness of accounting policies used and the reasonableness of accounting est imates and related disclosures made by the Boa rd 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 re lated to events or conditions that may cast significant doubt on the ability of the Group to continue as a going concern. If we conclud e that a materia l uncerta inty exists, we are required to draw attention in our auditor's report to the relate d disclosures in the Consolidated Finan cial Results or, if such disclosures are inadequat e, 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. • Evalu ate the overall presentation, structure and content of the Consolidated Financ ial Results, including the disclosures, and whether the Consolidated Finan cial Results
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Deloitte Haskins & Sells LLP represent th e und erlying tran sacti ons and events in a manner that achieves fair presentation. • Obtain sufficient app ropriate aud it evidence regard ing the fina ncial resu lts of the entities within the Group to express an opinion on the Consolidat ed Finan cial Results. We are responsible for the direction, supervision and performance of the audit of financial inform ation of entities incl uded in the Consolidat ed Financia l Results. Materiality is the magnitude of misstatements in the Consolidated Financial Resu lts that, indi vidua lly or in aggregate, makes it probable that the economic decisions of a reasonably knowledgeable user of th e Consolidated Financ ial Results may be influenced. We cons ider quantitative materia lity and qualitative factors in (i) planning the scope of our audit wo rk and in eva luating 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 othe r 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 audi t. We also prov ide those charged with governance with a statement that we have complied with releva nt ethica l 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 appl icable, related safeg uards . Bengaluru, October 15, 2026 For DELOITTE HASKINS & SELLS LLP Chartered Accountants (Firm 's Registration No. 117366W / W-100018) ~µ ~ nand Subramanian • Partner (Membership No.1108 15) UDIN:
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WIPRO LIMITED CIN: L32102KA1945PLC020800 ; Registered Office: Wipro Limited, Doddakannelli, Sarjapur Road, Bengaluru - 560035, India Webs ite: www.wipro.com; Email id - info@wipro.com; Tel: +91-80-2844 0011 ; Fax: +91-80-2844 0054 AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE THRE E AND S IX MONT HS ENDED SEPTEMBE R 30, 2026 UNDER IFRS (IASB) (~ in millions, except share and per share data, unless otherwise stated) Three months ended Six months ended Year ended Particulars September June September September September March 30,2026 30,2026 30,2025 30,2026 30,2025 31,2026 Income a) Reve nue from operations 247,527 244,786 226,973 492,313 448,3 19 926,240 b) Foreign exchange gains /(losscs), net 655 779 558 1,434 740 1,853 I lfotal income 248,182 245,565 227,531 493,747 449,059 928,093 Expenses a) Purchases of stock-in-tr ade 1,402 1,235 1,056 2,637 1,60 1 5,755 b) Changes in inventor ies of stock-in-trade 35 t349 (172) (314) (5 1; 171 c) Employee benefi ts expense 148,370 147.531 136, 163 295,901 270.438 555,855 d) Depreciation, amorti zation and impain11cnt expense 8,767 8,044 6,9 17 16,8 11 13,772 29,107 e) Sub-con tracting and technical fees 28, 111 28,787 26,498 56,898 52,076 107,668 f) Facility expenses 4,454 4,3 13 3,5 19 8,767 7,7 17 15,886 g) Tra vel 3,990 4, 181 3,338 8, 171 7, 126 13,882 h) Communi cat ion 902 899 89 1 1,801 1,688 3,4 14 i) Legal and professio nal fees 2,808 3,161 2,8 13 5,969 4,702 10, 199 j) Softwa re license expense for internal use 6,3 14 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 I) Lifetime expected credit loss/ (write-back) (75 ( 152 1,507 (227) 2,009 2,838 m) (Ga in)/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 2,96 1 7,260 II !Total expenses 207,537 206,359 189,702 413,896 375,506 776,842 Ill Finance expenses 5,454 4,728 3,6 12 10,182 7,220 14,577 IV Finance and other income 6,770 8,872 8,455 15,642 18,872 36,491 V Shar e of net profit/ (loss ) of associa te and joint vent ure accounted for usin!! the eouitv method 86 (5 152 8 1 202 257 VI Profit befo re tax fl-11-lll +IV+V f 42,047 43,345 42,824 85,392 85,407 173,422 VII !fax expense 10,050 9,782 10,200 19,832 19,418 40,76 7 VIII Profit for the period fVI-Vll f 31,997 33,563 32,624 65,560 65,989 132,655 Other comprehensive income (Oen Items that will not be reclassified to profit or loss in subsequent periods Remeasu rements of the de fined benefit plan s, net 194 392 238 586 9 132 Net change in fair value of investme nt in equity instrnments measured at fair value throu gh OCI ()21 660 (62) 1,58 1 (63 ; (1.448 Items that will be reclassified to profit or loss in subseq uent periods Foreign currency translation differences 5,092 ( 1,159 13,355 3,933 19,938 46,643 Net change in time value of opt ion contracts desig nated as cash flow hedges, net of taxes (22 180 58 158 (2 16 55 Net change in intrinsic value of option contracts desig nated as cash flow hedges, net of taxes (4 14 9 12 (744) 498 (574 (1,234' Net change in fair value o f 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 o f investment in debl instrum ents measured at fair value throu gh OCI, net of tax es (9 16 482 (565) (434) 23 (2,094 IX Total other comprehen sive income for the oeriod, net of taxes 6,588 5,234 10,508 11,822 17,344 36,03()
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rrotal comprehensive income for the period (Vlll+IX ( 38,585 38,797 43,132 77,382 83,333 168,694 X Profit for the period attributab le to: Equity holders of the Company 32,006 33.520 32,462 65,526 65.766 131.974 Non-contro lling interests (9 43 162 34 223 68 1 31,997 33,563 32,624 65,560 65,989 132,655 tf otal comprehens ive income for the period !attributable to: Equity holders of the Company 38,566 38,757 42,898 77,323 83,035 167,767 !Non-contro lling 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 19.810 19.807 20.968 19,8 10 20.968 20.977 lshare) X II Reserves excl uding revaluatio n reserves and !Non-controllin g interests as per balance sheet 864.391 XIII Earnin11s oer share IEPSl Equity shares of par value of~ 2/- each) EPS for the three and six months ended periods ~re 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 1. T he audited consoli dated 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 aud it report with unmodified opinion on the consolidated financial results for the three and six months ended September 30. 2026 . 2. T he above consolid ated financial results have been prepared on the basis of the audited interim condensed consolidated financ ial statements for the three and six months ended September 30. 2026, which are prepared in accordan ce with Internationa l Financial Report ing Standards and its interpretations (" IFRS"J. as issued by the International Accounting Standards Board (" IASB''). All amounts included in the consolidated financial results (including notes) arc reported in mill ions of Indian rupees(~ in millions) excep t share and per share data. unless othe rwise 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 3 1. 2026. includes gain on transfer of building on: (405). 4. Employee benefits expense includes impact of past service cost on gratu ity and remeasurement of leave encashment due to implementa tion of new labour code amounting to~ 2.756 for the year ended March 3 1, 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 Holding Incorporation !Attune Consulting India Private India 100.00% Limited leapco Tech nologies Private India 100.00% !Limited Wipro Chengdu Limited k:hina 8.96% Wipro Holdings (UK) Limited !J.K. 100.00% !Wipro Technolog ies SRL Romania I\ Wipro IT Services Bangladesh !Bangladesh 100.00% Limited !Wipro IT Services UK Socictas U.K. 100.00% leapco Consulting Midd le East I.JAE 100.00% FZE IDcsignil NS b enmark 100.00% Designit Denmark A/S b enmark 100.00% Design il Gem,any Gmb H b ermany 100.00% Designit Oslo NS Norway 100.00% Designit Spain Digital. S.L.U Spain 100.00% Dcsignit T.L.V Ltd. Israel 100.00% Wipro Bahrain Limited Co. W.L.L !Bahrai n 100.00% 2
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Wipro Czec h Republi c IT Services tzech Republic 100.00% s.r.o. Wipro CRM Services Belgi um 100.00% Wipro 4C Consulti ng France SAS <:ranee 100.00 % Wipro CRM Services B.V. Netherlands 100.00 % Wipro CRM Serv ices ApS benmark 100.00% Wipro CRM Serv ices UK Limited lJ.K. 100.00% Grove Holdin gs 2 S.a.r.1 Luxembour g 100.00% k::apco Solutio n Services Gmb H Ger many 100.00% rrhe Capita l Markets Co mpany Italy 100.00 % Italy Sri tapco Brasil Serv i9os E Brazil 99.99% k::onsu ltoria Ltd a !The Capi tal Markets Co mpany Belgium 100.00% BV 11' PT. WT Indonesia Indonesia 99.60% Rainbow Software LLC Iraq 100.00% Wipro Arabia Co. Limit ed Saudi Arabia 66.67% Women's Business Park Saudi Arabia 100.00 % Technologies Limited Wipro Doha LLC Ratar 100.00% Wipro Financial Outsou rcing lJ.K. 100.00 % Services Limited Wipro UK Limited l).K. 100.00 % Wipro Gulf LLC Sultanate of 99.98 % bman Wipro Informati on Techno logy Netherlands 100.00 % Net herlands BV. !Wipro Gulf LLC :Sultanate of 0.02% Oman Wipro Technolog ies SA Argentina 2.62% Wipro (Thail and) Co. Limited Thai land 0.03% Wipro Technolog ies GmbH Gcm1any 14.87% Wipro Do Brasil Sistemas De Brazil 0.07% Informati ca Ltd a Wipro do Brasi l Tcchnologia Brazil 99.4 4% Lida n, Wipro Information Techno logy Kazakhstan 100.00% Kazakhstan LLP Wipro Outsou rcing Services Ireland 100.00 % Ireland) Limited Wipro Portugal S.A. t i> Portugal 100.00% Wipro Solutions Cana da Limited Canada 100.00% Wipro Techno logies Limited Russia 99.99% Wipro Technologies Peni SAC Peru 99.98% Wipro Technologies W.T. Costa Rica 100.00% Sociedad Anonima Wipro Technolo gy Chile SPA k::hile 100.00% !Applied Value Technologies B.V, Netherlands 100.00% Wipro IT Serv ice Ukraine , LLC Ukraine 100.00% Wipro IT Services Poland SP Poland 100.00% 12.o.o Wipro IT Serv ices S.R.L. Romani a 100.00 % Wipro Regional Headqu arters Saud i Arabia 100.00% Wipro Technologies Australia Pty !Australia 100.00% Ltd Wipro Ampion Holdings Pty !Austra lia 100.00% Ltd tll Wipro Technologies SA !Argentina 97.38% Wipro Technologies SA DE CV Mexico 9 1.08% Wipro Technologies South Africa S outh Africa 69.42% 1' Proprietary) Limited Wipro Teclmolo gies Niger ia Nigeria 99.84% Limited Wipro Technolog ies SRL Romania 100.00% Wipro (Thailand) Co. Limited Thailand 99.97% 3
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Wipro Shang hai Limit ed C hina 84.63% Wipro Technologies Nigeria Nigeria 0.16% Limited Wip ro Technologies Limited Russia 0.0 1% Wioro Technoloei es Peru SAC 0 eru 0.02% Wipro Japan KK laoan 100.00% Wipro Netwo rks Pte Limited Singapore 100.00% !Applied Va lue Technologies Pte. Singapor e 100.00% Limited Wipro Chengdu Limit ed China 9 1.04% PT. WT Indonesia Indonesia 0.40% Wip ro (Thailand ) Co. Limited Thailand " Wipro (Dalia n) Limited China 100.00% Wipro Technolog ies SDN BHD Malaysia 100.00% Wipro (Tianjin) Limited Chin a 100.00% Mindspr int Ptc Ltd. 141 Singapore 100.00% IMindsprin t Digital India Pvt. Ltd . ndia 99.99% Mindsprint UK Limited UK 100.00% IMindsprint Solutions Compan y l11 Saudi Arabia 100.00% Mindsprint Ma laysia SDN BHD !Malays ia 100.00% Mind sprint Digital Ind ia Pvt. India 0.01% Ltd. <4> Wipro Philippine s. Inc. Philippin es 100.00% Wipro Shanl!hai Limited China 15.37% Wipro Travel Services Limited India 100.00% Wipro , LLC USA 100.00% Wipro Techno logies SA DE CV Mexico 8.92% Wipro Gallaghe r Solutions. LLC USA 100.00% Wipro Insura nce Sol utions. LLC USA 100.00% Wipro IT Services. LLC USA 100.00% iAggne Global Inc. 121 USA lS0.00% Edg ile. LLC USA 100.00% ~-lealthP lan Services. Inc. 111 USA 100.00% lnfocros sing. LLC USA 100.00% International TechneGro up USA 100.00% Incorporated < 1 l !Wipro NextGen Ente rprise Inc. m USA 100.00% Rizing Intermediate Holdings. USA 100.00% Inc. <11 Wipro Appirio, Inc. Pl USA 100.00% !Wipro Dcsig nit Serv ices, Inc. (I ) USA 100.00% Wipro Teleco m Consulting LLC USA 100.00% !Wipro VLSI Design Services . USA 100.00% LLC !Applied Value Tec hnologies. Inc. USA 100.00% Wipro Business Services LLC USA 100.00% The Capital Markets Company, ~SA 100.00% LLC (ll IAggne Global IT Serv ices Private India 80.00% !Limited <3> Wipro, Inc. USA 100.00% Wipro Life Science Solutions. USA 100.00% LLC !Wipro Connected Serv ices, Inc. USA 100.00% Wipro Connected Serv ices IMamitiu s 100.00% Mau ritius Pvt Ltd Connected Services Corpora tion [ndia 98.40% Wipro India Private Limited Connected Services Corporation India 1.60% Wipro India Private Limited Wip ro Connected Serv ices USA 100.00% Cnginccrin g Corp . Wipro Connected Services UK UK 100.00% Limited 4
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IHamian Connected Services IMorocco 100.00 % !Morocco Wipro Connected Serv ices US USA 100.00% IMidco LLC Wipro Connected Services AB lsweden 100.00% Formerly known as Ham1an :Connected Serv ices AB) ( tl rT'he Wipro SA Broad Based bwnership Scheme Trust Wipro SA Broad Based Ownership 100.00% Schem e SPY (RF) ( PTY) LTD lwipro Techno logies South Afr ica lsouth Africa 30.58 % Proprietary) Limited " Value is less than 0.0 I% The Com pany contro ls 'The Wipro SA Broad Based Ownersh ip Scheme Trust', 'Wipro SA Broad Based Ownership Scheme SPY (RF) (PTY ) LTD' incorpo rated in South Africa and Wipro Foundati on in India. rii The step-down subsidiary of the Company, Wipro IT Services, LLC has acquired an additional 20% stake in Aggne Globa l Inc., with effect from June 1, 2026. <3> The Company has acqu ired an add itional 20% stake in Aggne Globa l IT Services Private Limited, with effect from June I 8, 2026 . <41 The Company, throu gh its subsidiary, has acquired 100% sha reholdi ng in Mindsprint Pte. Ltd. and its subsidiaries, effective May 15, 2026. fll Step Subsidiary deta ils of The Capital Markets Co mpany LLC. HealthPlan Service s, Inc., Internationa l TechneGroup Incorporated, Wipro NextGen Enterprise Inc., Rizing lntem1ediatc Holdin gs, Inc., The Capi tal Markets Com pany BY, Wipro Ampion Holdings Pty Ltd, Wipro Appirio, Inc., Wipro Design it Services . Inc., Wipro do Brasil Technolo gia Ltda, Wipro Portuga l S.A., Wipro Connected Serv ices AB and Mindsprint Solution s Compa ny are as follows: Subsidiaries Subsidiaries Subsidiaries Cou ntry of Holding fncorporntion rT'he Capi tal Markets Company, USA LLC Capco Consulting Serv ices LLC USA 100.00 % I-lealthPlan Serv ices, Inc. USA HealthPlan Services Insuran ce USA 100.00 % Agency, LLC Interna tional TechneGroup USA Incorporated Internationa l TechneGro up Ltd. U.K. 100.00% ITI Prolicicncy Ltd Israel I00.00 % Mech Works S.R.L. htalv 100.00 % !Wipro NextGen Enterprise Inc. luSA LeanSwift AB Swede n 100.00% Rizing lntenn ediate Holdings, luSA Inc. Wipro Lanka (Private) Limited lsri Lanka 100.00% (Forn1erly known as Rizing Lanka (Private) Limited) !Attune Netherlands B. Y. <51 !Netherlands 100.00% Rizing Sol utions Canada Inc. :Canada 100.00 % Rizing LLC USA 100.00% IRizing B. Y. INcthcrlands 100.00% Rizing Cons ulting Ireland Limited reland 100.00 % Rizing Cons ulting Pty Ltd. lA.ustralia 100.00 % Rizing Gcospatial LLC USA 100.00% Rizing Gmbl-1 berman y 100.00 % Rizing Limited U .K. 100.00 % IR.izing Pte Ltd. 151 Singapore 100.00 % The Capital Markets Company Belgium BY 5
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ICapA fric Consulting (Pty) Ltd S outh Africa 100.00% leapco Belgium BV !Belgium 100.00% tThe Capital Markets Company Slovakia 15.00% is.r.o lcapco Cons ultancy (Thailand) Ltd rrhailand 0.04% :Capco Consultancy (Ma laysia) Ma lays ia 100.00% Sdn. Bhd ieapeo Consultancy (Tha iland) Ltd trhailand 99.92% K:apco Consult ing Singa pore Pte. Singapo re 100.00% Ltd ieapco Greece Single Member P.C IGrcccc 100.00% ieapco Poland sp. z.o.o !Poland 100.00% rrhe Capital Markets Compa ny U.K. 100.00% UK) Ltd tThailand :Capco Consul tancy (Thailand) Ltd 0.04% rrhc Capital Marke ts Comp any Hong Kong 0.0 1% Limited tThc Cap ital Marke ts Compa ny German y 100.00% KimbH :Capco Aust ria GmbH Aus tria 100.00% rhe Cap ital Markets Compa ny I-long Kong 99.99% Limited tThc Cap ital Markets Compa ny :Canada 100.00% Limited k:;ap~o Brasi l Servic;os E k::onsultoria Lida Brazil 0.01% rfhe Cap ital Marke ts Compa ny Switzerland 100.00% S.a. r.l !Andrion AG Swi tzerland 100.00% rrhe Cap ital Markets Company France 100.00% S.A.S rrhe Capital Marke ts Comp any s.r.c S lovak ia 85.00% Wipro Ampio n Holdings Pty Ltd !Austra lia Wipro Revo lution IT Pty Ltd !Australia 100.00% rwipro Shclde Australia Pty Ltd Austra lia 100.00% Wipro Appirio. Inc. USA Wipro Appirio (Ireland) Lim ited rel and 100.00% Wipro App irio UK Limited U.K. 100.00% rropcodcr, LLC lt;SA 100.00% Wipro Desig nit Serv ices, Inc. USA Wipro Desig nit Services Limited Ireland 100.00% lwipro do Brasi l Tcchno logia Brazil Lida Wipro do Bras il Servicos Lida Brazil 100.00% Wipro Do Brasi l Sistemas De !Brazil 96.84% Informatica Lida Wip ro Portuga l S.A. !Port ugal lwipro do Bras il Tcch.nologia Ltda !Brazil 0.56% lwipro Do Brasil Sistemas De !Brazi l 3.09% lnfonna tica Ltda W ipro Technolog ies GmbH P ermany 85.13% ~ipro Business Solut ions Germany 100.00% PmbH 15l IWicro IT Serv ices Austr ia Gmbl-1 !Austria 100.00% lwipro Con nected Services AB ~wcden Forme rly known as Harman :Connected Serv ices AB) lwipro Con nected Services :China 100.00% ~olu tions (Ch e ngdu ) Co. Ltd. Formerly known as Harma n tonnected Services Solutions Chengdu) Co. Ltd.) 6
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Mindsprint Solutions Company Minds rint Inc. audi Arabia USA l5) Step Subsidiary detai ls of Allune Netherlan ds B.V., Rizing Pte Ltd. and Wipro Business Solutions Gmb H are as follows: Subsidi aries Subs idiari es Subsidi aries Attune Netherlands B. V. Netherlands Rizing Gcnna ny Gmb H berma ny lA.ttune Italia S.R.L Italy lA.ttunc UK Ltd . U.K. Rizi11g Pte Ltd. Singapore Rizing New Zeala nd Ltd. New Zealand Rizing Philippines Inc. Philippin es Rizing SDN BHD Mala ysia Riz ing Solutions Ptv Ltd l<\ustralia Wipro Business Solutions GmbH Germany Wipro Technology Solutions Romania S. R.L 100.00% Countr y of Incorporation 100.00% 100.00 % 100.00 % 100.00% 100.00 % 100.00% 100.00% 100.00% As at September 30. 2026. Wipro, LLC held 43.7% interest in Drivestream Inc. and Wipro IT Serv ices LLC held 27% interest in SDVerse LLC. account ed for using the equity method. The list of controlled lrusts are· Name of the en tit)• ~o untry of incorporation Wipro Equity Reward Tmst ndia IWioro Foundatio n India 6. Segment Information The Company is organized into the follow ing operating segments: IT Services and IT Produc ts. IT Services: The IT Services segment primarily consis ts of IT services offer ings to custome rs organized by four Strateg ic Market Units ("SM Us") - Americas I, Americas 2, Europe and Asia Pacific Middle East and Africa ("'APMEA "). Americas I and Americas 2 are primari ly orga nized by industry sector, while Europe and APMEA are organized by co untries. Effec tive April I , 2026. the cuslomers across Lati n America and Canada arc aligned with the respective industry sectors in Americas I and Americas 2. Additi onally, Hi-tech sector and airports as a sub-sector for Americas are now subsume d under exis ting secto rs of Americas I. Prior period comparablc s arc readjuste d to reflect this change. Americas I includes the following industry sectors in the Un ited States of America, Latin America and Canada: Com mun ication, Media and Netwo rks, Tec hnology 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: Bankin g and Financial Services , Energy. Manufactur ing and Resou rces and Capital Marke ts and Insurance . Europe co nsists of the United Kingdom and Ireland, Switze rland. Gennany and Western Europe . APMEA consists of Austra lia and New Zealand, Southeast Asia, Japan , India , the Middle East, and Africa. Reven ue from each customer is attributed to the respective SM Us based on the location of the customer's primary buying cente r of such services. With respec t to certain strategic global customers, revenue may be generated from multipl e countries based on such customer's buying centers, but the to tal reve nue related to these strategic g loba l customers are rittributed to a si ng le SMU based on the geog raphi cal location of key decisio n makers. Our IT Services seg ment provides a range of Al-powered IT and IT-enab led serv ices including Al advisory, industry & functional consulting, Al nati ve develop ment, customer centric design. inodemizat ion, custom application developmen t, infrastructure services. cybersecurity services, data and analytics services, business proc ess services, research and development, and hardwar e and software design. Through Al-powered, consulting led solutions. we help our clients transfonn their businesses to drive better effic ienc ies and genera te new growth oppo rtunities. IT Products : The Compan y is a value-add ed reseller of security. packaged and SaaS software for leading international brands . In certain tota l outsourcing cont racts of the IT Services seg ment, the Company deli vers hardwar e, softwa re products and other related deliverables. Revenue relat ing to these items is report ed as revenue from the sale of IT Products. The Chief Executive Officer ("CEO") and Managing Director of the Company has been identified as t.he Chief Operat ing Decis ion Maker as defined by IFRS 8, "Opera ting Segments". The CEO of the Company evaluates the segments based on their revenue growt h and operating income. Assets and liabilitie s used in the Company's business are not identified to any of the opera ting segme nts. as these are used interchangeably between seg ments. Management believes that it is currently not practicable to provide segment disclosures relating to total assets and liabilities since a meani ngful segregation of the available data is onerous. 7
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lnfomiati on on reportable segme nts for the three months ended September 30. 2026, June 30. 2026. Septembe r 30. 2025, six months ended September 30, 2026, Septembe r 30, 2025 and year ended March 31, 2026 are as follows: Three months ended Six months ended Yea r ended Particulars September June September September September March 30, 2026 30,2026 30,2025 30,2026 30,2025 31, 2026 Aud ited Audited Audited Audited Audited Audited !Segment revenue IT Services Americas I 84,985 86,087 80.556 171.072 159,595 328, 11 8 Americas 2 63,194 62,119 6 1,276 125.3 13 122,404 246.530 Europe 67.546 66,569 59.53 1 134.1 15 I 16.348 244. 165 APMEA 30.945 29,754 25,042 60,699 48.858 102,340 rrotal of IT Services 246,670 244,529 226,405 491,199 447,205 921,153 IT Produ cts 1,512 1,036 1, 126 2,548 1.854 6,940 rrotal segment revenue 248,182 245,565 227,53 1 493,747 449,059 928,093 !Segment result IT Services Amer icas I 16,009 16,691 17,265 32,700 33.58 1 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 3 1,083 APME A 4,323 4,362 3,308 8,685 6.287 14,955 Unallocated (2. 137 (787 ( 1.0 I 8 12,9~4) (268 (3,426 rrotal of IT Services 40,726 39,187 37,809 79,913 75,943 158,646 IT Products (72) 16 101 (56) 121 559 Reconcil in~ Items 19 3 /8 1) 16 (2.511 (7.954 rrotal segment result 40,645 39,206 37,829 79,851 73,553 151,251 IF inancc expenses (5,454 (4.72 8) (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 assoc iate and uoint venture accounted for using the equity '1lethod 86 (5 152 81 202 257 Profit before tax 42,047 43,345 42,824 85,392 85 407 173,422 Notes: a) "Reconc iling 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 reven ues. c) For the purpose of segmen t reporting, the Company has included the net impact of foreign excha nge gain s/(losses). 0 net in reven ues amounting to f 655, f 779. and ~ 558 for the three months ended September 30. 2026, June 30, 2026 and September 30. 2025, respectivel y. t 1.434 and t 740 for the six months ended September 30. 2026. September 30. 2025. respectiv ely and f 1.853 for the year ended March 31, 2026, which is reported under foreign exchange ga ins/(losses), net in the consoli dated financial results. d) Restructuring cost of f Nil for the three months ended Sep tembe r 30, 2026, June 30, 2026 and September 30, 2025, and ~ Nil and f 2,469 for the six months ended September 30. 2026, September 30, 2025 . respectively and t 5.139 for the year ended March 31. 2026. is included under Reconciling Items . c) Impact of past serv ice cos t on gratuity and remeasuremen t of leave cncas hmcnt due to impleme ntation of new labou r code amounting to ~ 2,756 for the year ended March 31, 2026. is included under Reconciling items. f) "Unallocated" within IT Services seg ment results is after recognition o f the below: Three months ended Six months ended Year ended Particulars September June September September September March 30, 2026 30,2026 30, 2025 30,2026 30, 2025 31,2026 1Amo11ization and impainnent expe nses on intangible assets 2.840 2.407 1.670 5.247 3.295 7.787 :Change in fair value of contingent consideration - - I\ - 48 49 " Value is less than 0.5 g) Segme nt results of IT Serv ices segme nt arc after recognition of share-based compensation expense ~ 1.345, t 60 I and t 1.264 for the three months ended September 30, 2026 , Jun e 30, 2026 and September 30, 2025. respectively and~ 1,946 and t I. 700 for the six months ended Septem ber 30, 2026, Septe mber 30. 2025. respective ly and t 4.465 for the year ended March 3 1. 2026. h) Seg ment results of IT Services seg ment are al1er recognition of(ga in)/ loss on sale of property. plant and equipment on (1 30) , ~ ( 139) and f (464) for the three months ended Sep tember 30. 2026 , June 30. 2026 and September 30. 2025, respectivel y, and f (269) and t (530) for the six months ended September 30. 2026. September 30. 2025. respect ively and ~ (393 ) for the year ended March 31. 2026. 8
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7. Declin e in the revenue and earnings estimates led to revision of recoverable value of customer-relation ship intangible assets and marketin g related intangible assets recognized on business combinati ons. Conseq uent ly, the Compa ny has recognized impairm ent charge of'{ 85 1, for the year ended March 3 1. 2026, as part of depreciat ion. amortization and irnpaim1ent expense. 8. Buyback of equity shares On April 16, 2026, the Board of Directors approved a proposa l to Buyback up to 600,000,000 fully paid-up equity sha res of'{ 2 each (representi ng up to 5.7% of the number of equity shares in the paid -up equity share capital as at March 3 1, 2026) from the share holder s of the Company on a proportionate basis by way of a tende r offe r at a price o f '{ 250 per equity share for an aggregate amount not exceedi ng'{ 150,000 ("Buyback"). in accorda nce with the provisions con tained in the Securities and Exchange Board of India (Buy-back of Securities) Regulations. 2018. as amended and the Companies Act, 20 13 and rules made thereunder ("'Buyback Regulations"). Subsequent ly, the sharehol ders of the Compan y approved the Buyback , 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 SEB I on June 9, 2026, and tender period for Buyback opene d on June 11, 2026, and closed on June 17, 2026. The settlement of all valid bids was comp leted on June 24, 2026. and the equity shares bought back were extinguished on June 25. 2026. Durin g the six months ended Septe mber 30, 2026. the Company concluded the buybac k 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. Thi s 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 Compani es Act. 2013 , an amount of'{ 8,457 and < 142,05 I has been utilized from share premium and retained earnings respectiv ely. Further. capi tal redemption reserve (included in other reserves) on 1,200 (represen ting the nominal value of the shares bought back) has been created as an apport ionment from retained earnings. Consequen t to such buyback, the paid-up equity share cap ital has reduced by ~ 1,200. 9. Audited Consolidated Balance Sheet ASSETS Goodwill Intan gible assets Property, plant and equipment Right-of-Use assets Finan cial assets Investmen ts Trade receivables Unb illed receivab les Other financial assets Investments accounte d for using the equity method Deferred tax assets Non-curre nt tax assets Other non -current assets Total non-current assets Inventories Finan cia l assets Deriva tive assets Investments Cash and cash equ ivalents Trad e receivables Unbilled receivab les Other financial assets Contr-act assets Current tax assets Other current assets Total current assets TOTAL ASSETS EQUITY Share capita l Share premium Retaine d earnings Share-based paymen t reserve Specia l Economic Zone Re-investment reserve Other component s of equity Equity attributable to the equity holders of the Company Non -controllin g interests TOT AL EQUITY 9 As at March 31, 2026 As at September 30, 2026 387,399 409.181 29, 176 49,684 81.787 81.5 07 28,287 26,939 28,053 27,727 349 7.433 8,703 6,259 7,946 2, 126 2,228 5,242 5,620 7.787 3,858 9,0 10 8,936 592,908 632,329 517 835 888 1,726 437,680 34 1,527 105,555 95,016 135,901 129,060 76,823 79.30 I 10,245 13,277 14.SIQ 16.1 15 10,762 12,178 33.164 39.146 826,354 728, 181 1,419,262 1,360,510 20,977 19.810 6,158 1,554 735,057 641.170 7,920 6,013 25,966 2 1.842 89,290 104,440 885,368 794,829 2,509 1,721 887,877 796,550
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LIABILITIES Financial liabi lities Loans and borrowings Lease liabilit ies Accrue d expe nses Other financial liabiliti es Deferred tax liabilities Non -current tax liabilities Other non-c urrent liabilities Provisions Total non-current liabilities Finan cial liab ilities Loans, borrowings and bank overdrafis Lease liabiliti es Derivative liabilities Trade payables and accrued expenses Othe r financial liabilities Contract liabiliti es Current tax liabilit ies Other current liabiliti es Provisions Total current liabilities TOTAL LIABILITIES TOTAL EQUITY AND LIABILITIES 10. Audited Consolidated Statements of Cas h nows Cash flows from operating activities Profit for the period Adjustments to reconcile profit for the period to net cash generated from operating activities: Gain on sale of property , plant and equipment. net Depreciatio n, amortization and impairment expense Unreal ized exchange (ga in)/loss. net Share-base d compensation expense Share of net (profit)/loss of assoc iate and joint vent ure account ed for using equ ity method Income tax expense Finance and other income. net o f finance expe nses Change in fair value or contingent considera tion Lifetime expec ted credit loss/(writc-back) Changes in operating assets and liabilities, net of effects from acquis itions (lncr ease)/Dcc rcasc in trade receivables (lncr case)/Decreasc in unbill ed receivables and contract assets (Increasc) /Dccrease in inventories (lncrease)/Decrease in other financia l assets and othe r assets lncrease/(Decrease) in trade payables , accrued expe nses, other financial liabilities. other liabiliti es and provisions lncrcasc/(Dccrcasc) in contract liabilities Cash generated from operating activities before taxes Inco me taxes (paid) , net Net cash generated from operating activities 10 1,962 26.327 26.474 4.394 4,686 6.743 8.574 17,266 21.677 48.195 45.289 23.042 28.920 224 121 128,153 135,741 165.9 12 185.021 8.709 9.570 10,978 2.992 94.924 99.284 11 .357 5,13 1 '.!5.434 22.706 49.62 1 63.432 34,80 1 38.95 1 1.496 1,132 403,232 428,219 531,385 563,960 1,419,262 1,360,510 Six months ended September 30, 2025 2026 65,989 65.560 (530) (269) 13.772 16.8 11 2,587 (485) 1,700 1,946 (202) (81) 19.4 18 19.832 (11 ,652) (5,460) 48 2.009 (227) (408) R.866 (9,979) (3,843) (40) (320) 456 {2,735) 1.157 (33) 920 (4,346) 85,245 95,216 (10.254) (9,288) 74,991 85,928
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Cash flows from investing activities: Payment for purchase of property, plant and equipment Proceeds from disposal of property, plant and equipment Payment for purchase of investments Proceeds from sale or investments Payment for business acqu isitions, net of cash acquired Interest received Dividend received Net cash generated from/(used in) investing activities Cash flows from financing activities: Proceeds from issuance of equity shares and shares pending allotment Repayment of loans and borrowings Proceeds from loans and borrowings Payment oflease liabilities includin g interest Payment for contingent consideration Payment of deferred considerat ion on business combination Purchase of shares from Non-con trolling interest holders Payment for buy back of equ ity shares, including transaction costs Interest and finance expenses paid Payment of dividend Payment of dividend to Non-co ntrolling interest holders Net cash generated from/(used) in financing activ ities Net increase/(decrease} in cash and cash equivalents during the period Effect of exchange rate changes on cash and cash equivalents Cash and cash equ ivalents at the beginning of the period Cash and cash equivalents at the end of the period By order of the Board, Place: Bcngaluru Date: October 15, 2026 11 (6, 114) (7,640) 678 209 (438 ,5 13} (572,627) 456,635 667,844 (32,97 1) 15.366 17,47 1 2 I 28,054 72,287 24 33 (154,690) (195,940) 118,303 2 11 ,862 (5,616) (6,226) (3 I 6) (216) (2,851) ( 150,508) (3. 170) (5,532) (52,354) (19,784) (569) (409) (98,604) (169,355) 4.441 (1 1, 140) 4,422 601 121.974 I 05.555 130,837 95,016 For, Wipro Limited ~ Chainnan