WIPRO LTD
For the period ended Oct 19, 2026. Filed Oct 20, 2026.
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Oct 19, 2026 · Filed Oct 20, 2026
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WIT$2.160.0%Stored close · as of Nov 6, 2026
Contents
EX-99.3 · Notes:
Notes:
| a) | “Reconciling Items” includes elimination of inter-segment transactions and other corporate activities. |
| b) | Revenue from sale of Company owned intellectual properties is reported as part of IT Services revenues. |
| c) | For the purpose of segment reporting, the Company has included the impact of “foreign exchange gains/(losses), net” in revenues, which is reported as a part of operating profit in the interim condensed consolidated statement of income, amounting to ₹ 558 and ₹ 655 for the three months ended September 30, 2025 and 2026, respectively and ₹ 740 and ₹ 1,434 for the six months ended September 30, 2025 and 2026, respectively. |
| d) | Restructuring cost of ₹ 2,469 and ₹ Nil for the six months ended September 30, 2025 and 2026, respectively is included under Reconciling items. |
| e) | “Unallocated” within IT Services segment includes: |
| Three months endedSeptember 30, · Six months endedSeptember 30, | ||||||||
|---|---|---|---|---|---|---|---|---|
| 2025 · 2026 · 2025 · 2026 | ||||||||
| Amortization and impairment expenses on intangible assets (Refer to Note 6) | ₹ | 1,670 | ₹ | 2,840 | ₹ | 3,295 | ₹ | 5,247 |
| Change in fair value of contingent consideration | ^ | — | 48 | — | ||||
| ^ | Value is less than 0.5 |
|---|
| f) | Segment results of IT Services segment are after recognition of share-based compensation expense of ₹ 1,264 and ₹ 1,345 for the three months ended September 30, 2025 and 2026, respectively and ₹ 1,700 and ₹ 1,946 for the six months ended September 30, 2025 and 2026, respectively. |
| g) | Segment results of IT Services segment are after recognition of (gain)/loss on sale of property, plant and equipment of ₹ (464) and ₹ (130) for the three months ended September 30, 2025 and 2026, respectively and ₹ (530) and ₹ (269) for the six months ended September 30, 2025 and 2026, respectively. |
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