Press Release: Wipro Announces Results for the Quarter Ended December 31, 2025

Dow Jones01-16

IT service segment revenue grows 1.4% QoQ CC and 1.2% in reported terms

Operating margin at 17.6%; Expands 0.9% sequentially and 0.1% YoY

Overall deal bookings at $3.3Bn; Large deal booking at $0.9Bn

Operating cash flows at 135.4% of net income

EAST BRUNSWICK, N.J. & BANGALORE, India--(BUSINESS WIRE)--January 16, 2026-- 

Wipro Limited (NYSE: WIT, BSE: 507685, NSE: WIPRO), a leading AI-powered technology services and consulting company, announced financial results under International Financial Reporting Standards (IFRS) for the quarter ended December 31, 2025.

Highlights of the Results

Results for the Quarter ended December 31, 2025:

   1.  Gross revenue at Rs 235.6 billion ($2,622.0 million1), increase of 3.8% 
      QoQ and 5.5% YoY. 
 
   2.  IT services segment revenue was at $2,635.4 million, increase of 1.2% 
      QoQ and 0.2% YoY. 
 
   3.  Non-GAAP2 constant currency IT Services segment revenue increased 1.4% 
      QoQ and decreased 1.2% YoY. 
 
   4.  Total bookings3 was at $3,335 million, down 5.7% YoY in constant 
      currency2. Large deal bookings4 was at $871 million, decrease of 8.4% YoY 
      in constant currency2. 
 
   5.  IT services operating margin5 for Q3'26 was 17.6%, expansion of 0.9% 
      QoQ and 0.1% on YoY basis. 
 
   6.  Net income for the quarter was at Rs 31.2 billion ($347.2 million1), 
      decrease of 3.9% QoQ and 7.0% YoY. 
 
   7.  Earnings per share for the quarter at Rs 2.98 ($0.031), decrease of 
      3.9% QoQ and 7.2% YoY. 
 
   8.  Adjusted for impact of labour code changes6, Net Income for the quarter 
      was Rs 33.6 billion ($374.3 million1), increase of 3.6% QoQ and 0.3% YoY 
      and EPS for the quarter was Rs 3.21 ($0.041), increase of 3.5 % QoQ and 
      flat YoY. 
 
   9.  Operating cash flows of Rs 42.6 billion ($474.1 million1), increase of 
      25.7% QoQ and decrease of 13.6% YoY and at 135.4% of Net Income for the 
      quarter. 
 
  10.  Voluntary attrition was at 14.2% on a trailing 12-month basis. 

Outlook for the Quarter ending March 31, 2026

We expect revenue from our IT Services business segment to be in the range of $2,635 million to $2,688 million*. This translates to sequential guidance of 0% to 2.0% in constant currency terms.

 
*Outlook for the Quarter ending March 31, 2026, is based on the following 
exchange rates: GBP/USD at 1.33, Euro/USD at 1.17, AUD/USD at 0.65, USD/INR at 
88.85 and CAD/USD at 0.72 
 

Performance for the Quarter ended December 31, 2025

Srini Pallia, CEO and Managing Director, said, "In Q3, we delivered broad--based growth in line with our expectations. As AI becomes a strategic imperative, Wipro Intelligence is emerging as a differentiator and contributed to several wins this quarter. We saw greater adoption of our AI--enabled platforms and solutions, scaled AI--led delivery through WINGS and WEGA, and expanded our innovation network across global locations."

Aparna Iyer, Chief Financial Officer, said, "Our IT services operating margins at 17.6% expanded both sequentially and on a year-on-year basis. This is our best margin performance in last few years. Our continued focus on execution rigour also reflects in our strong operating cash flow of 135% of net income in Q3. We are also pleased to share that the Board has declared an interim dividend of Rs 6 per share which will take the total payout for the year to $1.3 Bn."

 
1.    For the convenience of the readers, the amounts in Indian Rupees in this 
      release have been translated into United States Dollars at the certified 
      foreign exchange rate of US$1 = Rs 89.84, as published by the Federal 
      Reserve Board of Governors on December 31, 2025. However, the realized 
      exchange rate in our IT Services business segment for the quarter ended 
      December 31, 2025, was US$1= Rs 88.71 
2.    Constant currency for a period is the product of volumes in that period 
      times the average actual exchange rate of the corresponding comparative 
      period. 
3.    Total Bookings refers to the total contract value of all orders that 
      were booked during the period including new orders, renewals, and 
      increases to existing contracts. Bookings do not reflect subsequent 
      terminations or reductions related to bookings originally recorded in 
      prior fiscal periods. Bookings are recorded using then-existing foreign 
      currency exchange rates and are not subsequently adjusted for foreign 
      currency exchange rate fluctuations. The revenues from these contracts 
      accrue over the tenure of the contract. For constant currency growth 
      rates, refer note 2. 
4.    Large deal bookings consist of deals greater than or equal to $30 
      million in total contract value. 
5.    IT Services Operating Margin refers to Segment Results Total as 
      reflected in IFRS financials. 
6.    Adjusted for impact of past service cost on gratuity due to 
      implementation of new labour code amounting to Rs 3,028Mn for the three 
      and nine months ended December 31, 2025, is included in the table title 
      "Reconciliation for Adjusted Net Income and Adjusted EPS" at the end. 
 

Highlights of Strategic Deal Wins

In Q3'26, Wipro continued to win large and strategic deals across industries. Key highlights include:

   1.  A global technology leader has renewed its decade-long relationship 
      with Wipro to advance trust and safety operations across its platforms. 
      With thousands of specialists deployed worldwide, Wipro will continue to 
      refine and train AI and machine learning models to align with the 
      client's content policies. This large deal win reinforces Wipro's ability 
      to deliver scalable, high-impact services that enhance user safety, 
      strengthen platform integrity, and deliver responsible digital 
      experiences for the client. 
 
   2.  Wipro has renewed and expanded its decade-long strategic partnership 
      with a US-based national health insurance organization. Through the 
      multi-year engagement, Wipro will continue to provide comprehensive 
      member enrollment and management services, ensuring that senior citizens 
      and children can seamlessly enroll and access healthcare benefits. Wipro 
      leverages its proprietary PayerAI solution, part of Wipro IntelligenceTM, 
      to offer a scalable, AI-infused SaaS platform that features intelligent 
      automation, agentic AI capabilities, and highly configurable workflows. 
      This engagement will significantly boost productivity, enhance 
      operational agility, and unlock cost efficiencies for the client. 
 
   3.  A prominent North American household furnishings manufacturer has 
      selected Wipro to modernize its technology landscape and accelerate 
      innovation across its enterprise applications. This multi-year engagement 
      focuses on driving automation and embedding AI at scale. The Wipro team 
      will leverage AI accelerators to deliver predictive insights, automate 
      workflows, and enhance user experience. Additionally, Wipro will help set 
      up a Center of Excellence to fast-track AI adoption and unlock new 
      business value. These initiatives will also enable the client to 
      modernize legacy systems and improve business agility to drive 
      operational excellence and support future growth. 
 
   4.  A leading UK-based facilities management company has extended its 
      long-standing relationship with Wipro and signed a multi-year agreement 
      to accelerate enterprise-wide transformation. The engagement will deploy 
      Wipro Intelligence$(TM)$, Wipro's unified suite of AI-powered platforms, 
      solutions, and transformative offerings, to drive automation, predictive 
      analytics, and conversational AI to modernise core functions, improving 
      speed, accuracy, and resilience. Automated patching and intelligent 
      monitoring will strengthen infrastructure reliability, while workflow and 
      change management programs will reduce manual effort and enhance client 
      experience. These initiatives are expected to deliver significant cost 
      savings, boost operational efficiency, and strengthen client's position 
      as a technology-led facility transformation in the industry. 
 
   5.  One of the world's largest food and beverage goods companies, 
      headquartered in Europe, has selected Wipro to accelerate the 
      transformation of its global Digital Workplace and enterprise support 
      ecosystem. Wipro secured a significant multi-year engagement to modernize 
      and support the organisation's global workforce systems and enhance 
      employee productivity. This initiative, one of the client's most 
      expansive workplace transformation programs, will leverage Wipro 
      Intelligence(TM)--a unified suite of AI-powered platforms, solutions and 
      transformative offerings--as well as real time voice translation 
      capabilities to elevate the employee experience at scale. 
 
   6.  A major European insurance provider has engaged Wipro in a multi-year 
      strategic program to reimagine its infrastructure landscape and 
      accelerate its hybrid cloud journey. Wipro will deliver a comprehensive 
      suite of services across data center, networking, security, databases, 
      and storage, while enabling a seamless transition to a future-ready 
      hybrid cloud model. Leveraging AI for observability, automation, and 
      standardisation, this solution will enhance agility, resilience, and 
      operational efficiency. This initiative will strengthen regional presence 
      and ensure cultural alignment to deliver faster response times, improved 
      service reliability, and reduced operational risk, enabling the client to 
      accelerate innovation and improve customer experience. 
 
   7.  One of India's top banking and financial services institutions has 
      selected Wipro for a multi-year engagement to accelerate its digital 
      transformation and strengthen its technology foundation. Wipro will 
      modernize core IT operations, manage critical banking systems, and 
      deliver a secure, cloud-enabled infrastructure to enhance operational 
      resilience and customer experience. The solution leverages Wipro 
      Intelligence(TM) to enable automation, robust cybersecurity, and 
      streamlined enterprise application operations, ensuring uninterrupted 
      services and scalability. Wipro will also orchestrate advanced solutions 
      for payments, capital markets, retail and wholesale banking, and risk and 
      compliance, alongside developing an automated system for key processes. 
      This transformation will drive measurable improvements in efficiency, 
      security, and agility, enabling the client to innovate at scale and 
      deliver seamless experiences in an increasingly digital-first 
      environment. 
 
   8.  A leading Southeast Asian airline has renewed its longstanding 
      strategic engagement with Wipro to elevate customer interaction 
      capabilities across multiple touchpoints. Leveraging deep industry 
      expertise and Wipro IntelligenceTM, the team will support a wide spectrum 
      of customer journeys including member account services, loyalty programs, 
      reservations, ticketing and redemption, disruption management, and 
      digital channel support for the airline's website and mobile app. This 
      engagement will deliver faster resolutions, improved service consistency, 
      and superior governance compliance through real-time decision-making, 
      optimised staffing, and enhanced transparency. The renewed collaboration 
      reinforces Wipro's position as a trusted strategic partner, driving 
      intelligent, scalable, and experience-led customer servicing. 
 
   9.  In a strategic AI-led engagement, Wipro was selected by a leading 
      global communications technology company to transform its finance and 
      accounting operations using advanced agentic AI. The solution supported 
      by Wipro's WEGA orchestration for enterprise-grade governance will 
      introduce smart automation agents to handle tasks like invoice processing, 
      reconciliations, and reporting across multiple systems. These AI agents 
      will interpret documents, apply financial logic such as accounting rules, 
      validations, and matching criteria, and execute workflow actions with 
      audit-ready transparency. The engagement will accelerate financial 
      processes, improve accuracy, strengthen compliance, and create a scalable 
      foundation for rapid growth and new capabilities. 
 
  10.  A global telecommunications technology company has selected Wipro to 
      deliver an AI-infused transformation by accelerating its Software 
      Development Lifecycle. Leveraging AI-powered automation agents built on 
      the WEGA platform, the solution simplifies code analysis, reviews, 
      validations, and routine tasks, driving greater speed, accuracy, and 
      governance. Supported by Wipro's enterprise-grade Agentic AI framework, 
      these intelligent agents will streamline workflows, enforce enterprise 
      standards, and accelerate delivery cycles. This transformation enhances 
      code quality and compliance while also establishing a scalable 
      architecture enabling rapid onboarding of additional AI agents and 
      seamless expansion. 
 
  11.  Wipro has been chosen by a U.S.-based health insurer to modernize and 
      manage operations across its Commercial, Medicare, and Medicaid 
      businesses. Leveraging its proprietary PayerAI solution, part of Wipro 
      IntelligenceTM, Wipro will deploy automation and AI-infused capabilities 
      across the client's claims processing, member and provider enrolment, 
      data management, and configuration of core health systems. The AI-driven 
      Provider Roster Management System and Claims Inventory Management System 
      will streamline complex provider data processes and improve accuracy. 
      Through this engagement, Wipro will deliver measurable improvements in 
      operational efficiency, scalability, and cost optimization, while 
      ensuring compliance and better service delivery. 
 
  12.  Wipro has renewed its multi-year engagement with a leading US-based 
      regional healthcare organization to enhance the client's operational 
      excellence and compliance. Through its proprietary PayerAI solution, part 
      of Wipro IntelligenceTM, Wipro has implemented a scalable AI-infused SaaS 
      platform that automates reconciliation of state beneficiary enrollment 
      and payment data with health plan membership and expected payments. This 
      solution ensures accurate payment alignment, strengthens revenue 
      integrity, supports regulatory compliance, and reduces administrative 
      burden, enabling the client to achieve efficiency at scale. 

Analyst Recognition

   1.  Wipro was rated as a Leader in Avasant's Generative AI Services 2025 
      RadarView(TM) 
 
   2.  Wipro was positioned as a Leader in IDC MarketScape: Worldwide 
      Manufacturing Intelligence Transformation Strategic Consulting 2025 
      Vendor Assessment (Doc # US52988325 Nov 2025) 
 
   3.  Wipro was rated as a Leader in ISG Provider Lens(TM) - AWS Ecosystem 
      Partners 2025 - US & UK (all quadrants) 
 
   4.  Wipro was positioned as a Leader in Everest Group's Talent Readiness 
      for Next Generation Data, Analytics, and AI Services PEAK Matrix$(R)$ 
      Assessment 2025 
 
   5.  Wipro was ranked as a Leader in Avasant's SAP S/4HANA Services 
      2025--2026 RadarView(TM) 
 
   6.  Wipro was positioned as a Horizon 3 -- Market Leader in the HFS 
      Horizons: Life Sciences Service Providers, 2025 report 
 
   7.  Wipro was positioned as a Leader in Everest Group's ServiceNow Services 
      PEAK Matrix(R) Assessment 2025 
 
   8.  Wipro was positioned as a Leader in the 2025 Gartner(R) Magic 
      Quadrant(TM) for Service Integration and Management Services 
 
   9.  Wipro was recognized as a Leader in the 2025 Gartner(R) Magic 
      Quadrant(TM) for Data Center Outsourcing Services 
 
  10.  Wipro was recognized as a Leader in Avasant's Telecom Digital Services 
      2025 RadarView(TM) 
 
  11.  Wipro was recognized as a Leader in Everest Group's Banking Operations 
      -- Services PEAK Matrix(R) Assessment 2025 
 
  12.  Wipro was named as a Leader in the 2025 Gartner(R) Magic Quadrant(TM) 
      for Outsourced Digital Workplace Services 
 
Source & Disclaimer: *Gartner, "Magic Quadrant for Service Integration and 
Management Services", Andrea Lanzavecchia, et al, 29 October 2025. *Gartner, 
"Magic Quadrant for Data Center Outsourcing Services", Biswajit Maity, et al, 
3 November 2025. *Gartner, "Magic Quadrant for Outsourced Digital Workplace 
Services", Karl Rosander, et al, 10 November 2025. 
GARTNER and MAGIC QUADRANT are trademarks of Gartner, Inc. and its affiliates. 
Gartner does not endorse any vendor, product, or service depicted in its 
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organization and should not be construed as statements of fact. Gartner 
disclaims all warranties, expressed or implied, with respect to this research, 
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purpose. 
The Gartner content described herein (the "Gartner Content") represents 
research opinion or viewpoints published, as part of a syndicated subscription 
service, by Gartner, Inc. ("Gartner"), and is not a representation of fact. 
Gartner Content speaks as of its original publication date (and not as of the 
date of this press release, and the opinions expressed in the Gartner Content 
are subject to change without notice. 
 

IT Products

   1.  IT Products segment revenue for the quarter was Rs 2.6 billion ($28.6 
      million1) 
 
   2.  IT Products segment results for the quarter were Rs 0.23 billion ($2.5 
      million1) 

Please refer to the table at the end for reconciliation between IFRS IT Services Revenue and IT Services Revenue on a non-GAAP constant currency basis.

About Key Metrics and Non-GAAP Financial Measures

This press release contains key metrics and non-GAAP financial measures within the meaning of Regulation G and Item 10(e) of Regulation S-K. Such non-GAAP financial measures are measures of our historical or future performance, financial position or cash flows that are adjusted to exclude or include amounts that are excluded or included, as the case may be, from the most directly comparable financial measure calculated and presented in accordance with IFRS.

The table at the end provides IT Services Revenue on a constant currency basis, which is a non-GAAP financial measure that is calculated by translating IT Services Revenue from the current reporting period into U.S. dollars based on the currency conversion rate in effect for the prior reporting period. We refer to growth rates in constant currency so that business results may be viewed without the impact of fluctuations in foreign currency exchange rates, thereby facilitating period-to-period comparisons of our business performance. Further, in the normal course of business, we may divest a portion of our business which may not be strategic. We refer to the growth rates in both reported and constant currency adjusting for such divestments in order to represent the comparable growth rates.

Our key metrics and non-GAAP financial measures are not based on any comprehensive set of accounting rules or principles and should not be considered a substitute for, or superior to, the most directly comparable financial measure calculated in accordance with IFRS and may be different from non-GAAP measures used by other companies. Our key metrics and non-GAAP financial measures are not comparable to, nor should be substituted for, an analysis of our revenue over time and involve estimates and judgments. In addition to our non-GAAP measures, the financial statements prepared in accordance with IFRS and the reconciliation of these non-GAAP financial measures with the most directly comparable IFRS financial measure should be carefully evaluated.

Results for the Quarter ended December 31, 2025, prepared under IFRS, along with individual business segment reports, are available in the Investors section of our website www.wipro.com/investors/

Quarterly Conference Call

We will hold an earnings conference call today at 07:00 p.m. Indian Standard Time (8:30 a.m. U.S. Eastern Time) to discuss our performance for the quarter. The audio from the conference call will be available online through a webcast and can be accessed at the following link- https://links.ccwebcast.com/?EventId=WIP160125

An audio recording of the management discussions and the question-and-answer session will be available online and will be accessible in the Investor Relations section of our website at www.wipro.com

About Wipro Limited

Wipro Limited (NYSE: WIT, BSE: 507685, NSE: WIPRO) is a leading AI-powered technology services and consulting company focused on building innovative solutions that address clients' most complex digital transformation needs. Leveraging our consulting-led approach and the Wipro Intelligence(TM) unified suite of AI-powered platforms, solutions and transformative offerings, we help clients realize their boldest ambitions to build intelligent and sustainable businesses. The Wipro Innovation Network -- part of the Wipro Intelligence(TM) suite -- underpins our commitment to client-centric co-innovation and co-creation by bringing together capabilities from the innovation labs and partner labs, academia, and global tech communities. With over 230,000 employees and business partners across 65 countries, we deliver on the promise of helping our customers, colleagues, and communities thrive in an ever-changing world. For additional information, visit us at www.wipro.com.

Forward-Looking Statements

The forward-looking statements contained herein represent Wipro's beliefs regarding future events, many of which are by their nature, inherently uncertain and outside Wipro's control. Such statements include, but are not limited to, statements regarding Wipro's growth prospects, its future financial operating results, the benefits its customers experience and its plans, expectations and intentions. Wipro cautions readers that the forward-looking statements contained herein are subject to risks and uncertainties that could cause actual results to differ materially from the results anticipated by such statements. Such risks and uncertainties include, but are not limited to, risks and uncertainties regarding fluctuations in our earnings, revenue and profits, our ability to generate and manage growth, complete proposed corporate actions, intense competition in IT services, our ability to maintain our cost advantage, wage increases in India, our ability to attract and retain highly skilled professionals, time and cost overruns on fixed-price, fixed-time frame contracts, client concentration, restrictions on immigration, our ability to manage our international operations, reduced demand for technology in our key focus areas, disruptions in telecommunication networks, our ability to successfully complete and integrate potential acquisitions, liability for damages on our service contracts, the success of the companies in which we make strategic investments, withdrawal of fiscal governmental incentives, political instability, war, legal restrictions on raising capital or acquiring companies outside India, unauthorized use of our intellectual property and general economic conditions affecting our business and industry.

Additional risks that could affect our future operating results are more fully described in our filings with the United States Securities and Exchange Commission, including, but not limited to, Annual Reports on Form 20-F. These filings are available at www.sec.gov. We may, from time to time, make additional written and oral forward-looking statements, including statements contained in the company's filings with the Securities and Exchange Commission and our reports to shareholders. We do not undertake to update any forward-looking statement that may be made from time to time by us or on our behalf.

 
                       WIPRO LIMITED AND SUBSIDIARIES 
      INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION 
 (Rs in millions, except share and per share data, unless otherwise stated) 
 
                        As at March 31, 2025     As at December 31, 2025 
                        --------------------  ------------------------------ 
                                                             Convenience 
                                                          translation into 
                                                           U.S. Dollar in 
                                                              millions 
                                                         (unaudited) at the 
                                                          rate of Rs 89.84 
                        --------------------  ---------  ------------------- 
ASSETS 
Goodwill                             325,014    367,635                4,092 
Intangible assets                     27,450     29,494                  328 
Property, plant and 
 equipment                            80,684     80,540                  896 
Right-of-Use assets                   25,598     29,247                  326 
Financial assets 
Derivative assets                          ^          -                    - 
Investments                           26,458     27,933                  311 
Trade receivables                        299        645                    7 
Other financial assets                 4,664      6,029                   67 
Investments accounted 
 for using the equity 
 method                                1,327      1,991                   22 
Deferred tax assets                    2,561      4,452                   50 
Contract assets                            -      1,673                   19 
Non-current tax assets                 7,230      7,807                   87 
Other non-current 
 assets                                7,460      8,543                   95 
                        --------------------  ---------  ------------------- 
Total non-current 
 assets                              508,745    565,989                6,300 
                        --------------------  ---------  ------------------- 
Inventories                              694        755                    8 
Financial assets 
Derivative assets                      1,820        148                    2 
Investments                          411,474    455,035                5,065 
Cash and cash 
 equivalents                         121,974    118,914                1,324 
Trade receivables                    117,745    135,815                1,511 
Unbilled receivables                  64,280     70,917                  789 
Other financial assets                 8,448      9,511                  106 
Contract assets                       15,795     12,663                  141 
Current tax assets                     6,417     11,215                  125 
Other current assets                  29,128     30,897                  344 
                        --------------------  ---------  ------------------- 
Total current assets                 777,775    845,870                9,415 
                        --------------------  ---------  ------------------- 
 
TOTAL ASSETS                       1,286,520  1,411,859               15,715 
                        --------------------  ---------  ------------------- 
 
EQUITY 
Share capital                         20,944     20,974                  233 
Share premium                          2,628      5,827                   65 
Retained earnings                    716,477    760,420                8,464 
Share-based payment 
 reserve                               6,985      6,851                   76 
Special Economic Zone 
 Re-investment 
 reserve                              27,778     28,437                  317 
Other components of 
 equity                               53,497     74,271                  827 
                        --------------------  ---------  ------------------- 
Equity attributable to 
 the equity holders of 
 the Company                         828,309    896,780                9,982 
Non-controlling 
 interests                             2,138      2,174                   24 
                        --------------------  ---------  ------------------- 
TOTAL EQUITY                         830,447    898,954               10,006 
                        --------------------  ---------  ------------------- 
 
LIABILITIES 
Financial liabilities 
Loans and borrowings                  63,954      1,860                   21 
Lease liabilities                     22,193     26,434                  294 
Derivative liabilities                     -        520                    6 
Other financial 
 liabilities                           7,793      7,222                   80 
Deferred tax 
 liabilities                          16,443     17,851                  199 
Non-current tax 
 liabilities                          42,024     45,284                  504 
Other non-current 
 liabilities                          17,119     26,367                  294 
Provisions                               294        158                    2 
                        --------------------  ---------  ------------------- 
   Total non-current 
    liabilities                      169,820    125,696                1,400 
                        --------------------  ---------  ------------------- 
Financial liabilities 
Loans, borrowings and 
 bank overdrafts                      97,863    161,201                1,794 
Lease liabilities                      8,025      8,551                   95 
Derivative liabilities                   968      4,725                   53 
Trade payables and 
 accrued expenses                     88,252     98,942                1,100 
Other financial 
 liabilities                           3,878      5,684                   63 
Contract liabilities                  20,063     25,912                  289 
Current tax 
 liabilities                          34,481     45,925                  511 
Other current 
 liabilities                          31,086     34,394                  383 
Provisions                             1,637      1,875                   21 
                        --------------------  ---------  ------------------- 
Total current 
 liabilities                         286,253    387,209                4,309 
                        --------------------  ---------  ------------------- 
TOTAL LIABILITIES                    456,073    512,905                5,709 
                        --------------------  ---------  ------------------- 
 
TOTAL EQUITY AND 
 LIABILITIES                       1,286,520  1,411,859               15,715 
                        --------------------  ---------  ------------------- 
^ Value is less than 
 0.5 
----------------------  --------------------  ---------  ------------------- 
 
 
                                                  WIPRO LIMITED AND SUBSIDIARIES 
                                        INTERIM CONDENSED CONSOLIDATED STATEMENTS OF INCOME 
                            (Rs in millions, except share and per share data, unless otherwise stated) 
                               Three months ended December 31,                          Nine months ended December 31, 
                   -------------------------------------------------------  ------------------------------------------------------- 
                        2024             2025                2025                2024             2025                2025 
                   ---------------  ---------------  ---------------------  ---------------  ---------------  --------------------- 
                                                          Convenience                                              Convenience 
                                                     translation into U.S.                                    translation into U.S. 
                                                      Dollar in millions                                       Dollar in millions 
                                                      (unaudited) at the                                       (unaudited) at the 
                                                       rate of Rs 89.84                                         rate of Rs 89.84 
                   ---------------  ---------------  ---------------------  ---------------  ---------------  --------------------- 
Revenues                  223,188          235,558            2,622                665,842          683,877            7,612 
Cost of revenues         (153,922)        (167,199)          (1,861)              (462,277)        (484,278)          (5,390) 
                   --------------   --------------   --------------   ----  --------------   --------------   -------------- ---- 
Gross profit               69,266           68,359              761                203,565          199,599            2,222 
 
Selling and 
 marketing 
 expenses                 (16,081)         (15,008)            (167)               (49,313)         (45,213)            (503) 
General and 
 administrative 
 expenses                 (14,629)         (18,404)            (205)               (41,876)         (46,626)            (519) 
Foreign exchange 
 gains/(losses), 
 net                          410              788                9                   (192)           1,528               17 
                   --------------   --------------   --------------  -----  --------------   --------------   --------------  ----- 
Results from 
 operating 
 activities                38,966           35,735              398                112,184          109,288            1,217 
 
Finance expenses           (4,146)          (3,656)             (41)               (11,003)         (10,876)            (121) 
Finance and other 
 income                     9,708            9,232              103                 26,383           28,104              313 
Share of net 
 profit/ (loss) 
 of associate and 
 joint venture 
 accounted for 
 using the equity 
 method                         5               28                -                    (37)             230                2 
                   --------------   --------------   --------------  -----  --------------   --------------   --------------  ----- 
Profit before tax          44,533           41,339              460                127,527          126,746            1,411 
Income tax 
 expense                  (10,866)          (9,889)            (110)               (31,228)         (29,307)            (326) 
                   --------------   --------------   --------------   ----  --------------   --------------   -------------- ---- 
Profit for the 
 period                    33,667           31,450              350                 96,299           97,439            1,085 
                   --------------   --------------   --------------  -----  --------------   --------------   --------------  ----- 
 
Profit 
attributable 
to: 
Equity holders of 
 the Company               33,538           31,190              347                 95,658           96,956            1,080 
Non-controlling 
 interests                    129              260                3                    641              483                5 
                   --------------   --------------   --------------  -----  --------------   --------------   --------------  ----- 
Profit for the 
 period                    33,667           31,450              350                 96,299           97,439            1,085 
                   --------------   --------------   --------------  -----  --------------   --------------   --------------  ----- 
 
Earnings per 
equity share: 
Attributable to 
equity holders 
of the Company 
Basic                        3.21             2.98             0.03                   9.15             9.26             0.10 
Diluted                      3.20             2.97             0.03                   9.13             9.23             0.10 
 
Weighted average 
number of equity 
shares used in 
computing 
earnings per 
equity share 
Basic              10,457,414,881   10,477,008,222   10,477,008,222         10,454,728,795   10,475,167,174   10,475,167,174 
Diluted            10,482,964,010   10,498,247,011   10,498,247,011         10,481,436,710   10,499,925,047   10,499,925,047 
-----------------  --------------   --------------   --------------  -----  --------------   --------------   --------------  ----- 
 

Information on reportable segments for the three months ended December 31, 2025, September 30, 2025, December 31, 2024, nine months ended December 31, 2025, December 31, 2024, and year ended March 31, 2025 are as follows:

 
                                                                       Year 
  Particulars         Three months ended        Nine months ended      ended 
---------------  -----------------------------  ------------------  ---------- 
                 December             December  December  December 
                   31,     September    31,       31,       31,       March 
                   2025     30, 2025    2024      2025      2024     31, 2025 
---------------  --------  ---------  --------  --------  --------  ---------- 
                 Audited    Audited   Audited   Audited   Audited    Audited 
---------------  --------  ---------  --------  --------  --------  ---------- 
Segment revenue 
IT Services 
   Americas 1     77,809     74,821    72,010   225,727   208,103   281,824 
   Americas 2     67,708     67,011    68,120   201,789   203,390   271,972 
   Europe         62,405     59,531    59,282   178,753   181,525   240,077 
   APMEA          25,859     25,042    23,439    74,717    70,753    94,351 
                 -------   --------   -------   -------   -------   ------- 
Total of IT 
 Services        233,781    226,405   222,851   680,986   663,771   888,224 
   IT Products     2,565      1,126       747     4,419     1,879     2,692 
---------------  -------   --------   -------   -------   -------   ------- 
Total segment 
 revenue         236,346    227,531   223,598   685,405   665,650   890,916 
---------------  -------   --------   -------   -------   -------   ------- 
 
Segment result 
IT Services 
   Americas 1     16,409     15,435    14,966    46,838    41,991    58,186 
   Americas 2     14,450     13,122    15,275    40,957    45,813    61,326 
   Europe          8,003      6,962     7,600    20,991    21,294    29,434 
   APMEA           3,583      3,308     3,667     9,870     9,178    12,850 
   Unallocated    (1,259)    (1,018)   (2,518)   (1,527)   (5,907)  (10,157) 
                 -------   --------   -------   -------   -------   ------- 
Total of IT 
 Services         41,186     37,809    38,990   117,129   112,369   151,639 
IT Products          227        101        29       348      (201)     (173) 
Reconciling 
 Items            (5,678)       (81)      (53)   (8,189)       16      (195) 
---------------  -------   --------   -------   -------   -------   ------- 
Total segment 
 result           35,735     37,829    38,966   109,288   112,184   151,271 
---------------  -------   --------   -------   -------   -------   ------- 
Finance 
 expenses         (3,656)    (3,612)   (4,146)  (10,876)  (11,003)  (14,770) 
Finance and 
 other income      9,232      8,455     9,708    28,104    26,383    38,202 
Share of net 
 profit/ (loss) 
 of associate 
 and joint 
 venture 
 accounted for 
 using the 
 equity method        28        152         5       230       (37)      254 
---------------  -------   --------   -------   -------   -------   ------- 
Profit before 
 tax              41,339     42,824    44,533   126,746   127,527   174,957 
---------------  -------   --------   -------   -------   -------   ------- 
 

Additional Information:

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

IT Services: The IT Services segment primarily consists of IT services offerings to customers organized by four Strategic Market Units ("SMUs") - Americas 1, Americas 2, Europe and Asia Pacific Middle East and Africa ("APMEA"). Americas 1 and Americas 2 are primarily organized by industry sector, while Europe and APMEA are organized by countries.

Americas 1 includes the entire business of Latin America ("LATAM") and the following industry sectors in the United States of America: Communications, media and information services, Software and gaming, New age technology, Consumer goods, medical devices and life sciences, Healthcare, and Technology products and services. Americas 2 includes the entire business in Canada and the following industry sectors in the United States of America: Banking and financial services, Energy, Manufacturing and resources, Capital markets and insurance, and Hi-tech.

Europe consists of the United Kingdom and Ireland, Switzerland, Germany, Western Europe.

APMEA consists of Australia and New Zealand, India, Middle East, South-East Asia, Japan and Africa.

Revenue from each customer is attributed to the respective SMUs based on the location of the customer's primary buying center of such services. With respect to certain strategic global customers, revenue may be generated from multiple countries based on such customer's buying centers, but the total revenue related to these strategic global customers are attributed to a single SMU based on the geographical location of key decision makers.

IT Products: The Company is a value-added reseller of security, packaged and SaaS software for leading international brands. In certain total outsourcing contracts of the IT Services segment, the Company delivers hardware, software products and other related deliverables. Revenue relating to these items is reported as revenue from the sale of IT Products.

Reconciliation of selected GAAP measures to Non-GAAP measures

1. Reconciliation of Non-GAAP Constant Currency IT Services Revenue to IT Services Revenue as per IFRS ($Mn)

 
                   Three Months ended December 31, 2025 
IT Services Revenue as per IFRS                                   $2,635.4 
Effect of Foreign currency exchange movement                          $6.4 
                                                                  -------- 
 
Non-GAAP Constant Currency IT Services Revenue 
 based on previous quarter exchange rates                         $2,641.8 
----------------------------------------------------------------  -------- 
 
                   Three Months ended December 31, 2025 
IT Services Revenue as per IFRS                                   $2,635.4 
Effect of Foreign currency exchange movement                       ($39.1) 
                                                                  -------- 
 
Non-GAAP Constant Currency IT Services Revenue 
 based on exchange rates of comparable period in previous year    $2,596.3 
----------------------------------------------------------------  -------- 
 

2. Reconciliation of Free Cash Flow for three months and nine months ended December 31, 2025

 
                                                           Amounts In INR Mn 
------------------------------------   ------------------  ----------------- 
                                       Three months ended  Nine months ended 
                                          Dec 31, 2025        Dec 31, 2025 
------------------------------------   ------------------  ----------------- 
            Profit for the period [A]        31,450             97,439 
-------------------------------------  ------------------  ----------------- 
Computation of Free Cash Flow 
------------------------------------   ------------------  ----------------- 
Net cash generated from operating 
 activities [B]                              42,594             117,585 
-------------------------------------  ------------------  ----------------- 
Add/ (deduct) cash inflow/ 
(outflow)on: 
------------------------------------   ------------------  ----------------- 
Purchase of property, plant and 
 equipment                                  (4,668)            (10,782) 
-------------------------------------  ------------------  ----------------- 
Proceeds from sale of property, plant 
 and equipment                                 79                 757 
-------------------------------------  ------------------  ----------------- 
                   Free Cash Flow [C]        38,005             107,560 
-------------------------------------  ------------------  ----------------- 
Operating Cash Flow as percentage of 
 Net Income [B/A]                            135.4%             120.7% 
-------------------------------------  ------------------  ----------------- 
Free Cash Flow as percentage of Net 
 Income [C/A]                                120.8%             110.4% 
-------------------------------------  ------------------  ----------------- 
 

3. Reconciliation for Adjusted Net Income and Adjusted EPS

 
                                                           Amounts in INR Mn 
----------------------------   ----------------------  --------------------- 
                               Three months ended Dec  Nine months ended Dec 
Particulars                           31, 2025                31, 2025 
----------------------------   ----------------------  --------------------- 
Net Income [A]                         31,190                 96,956 
-----------------------------  ----------------------  --------------------- 
Add: Impact on gratuity 
 expenses due to 
 implementation of new labour 
 code [B]                              3,028                   3,028 
-----------------------------  ----------------------  --------------------- 
Less[C]: Tax on [B]                    (590)                   (590) 
-----------------------------  ----------------------  --------------------- 
Adjusted Net Income [D]: 
 [A+B+C]                               33,628                 99,394 
-----------------------------  ----------------------  --------------------- 
Adjusted EPS Basic (Rs)                 3.21                   9.49 
-----------------------------  ----------------------  --------------------- 
 

View source version on businesswire.com: https://www.businesswire.com/news/home/20260116787946/en/

 
    CONTACT:    Contact for Investor Relations 

Abhishek Jain

Phone: +91-80-6142 6143

abhishek.jain2@wipro.com

Contact for Media & Press

Dinesh Joshi

Phone: +91 92052-64001

media-relations@wipro.com

 
 

(END) Dow Jones Newswires

January 16, 2026 09:48 ET (14:48 GMT)

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