| WIPRO LIMITED AND SUBSIDIARIES |
| INTERIM CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION |
| (Rs in millions, except share and per share data, unless otherwise stated) |
| |
|
|
|
|
|
|
|
| |
|
|
As at March 31, 2024 |
|
As at September 30, 2024 |
| |
|
|
|
|
Convenience translation into US dollar in millions (unaudited) |
| ASSETS |
|
| Goodwill |
|
|
316,002 |
|
319,207 |
|
3,811 |
| Intangible assets |
|
|
32,748 |
|
28,195 |
|
336 |
| Property, plant and equipment |
|
|
81,608 |
|
78,822 |
|
941 |
| Right-of-Use assets |
|
|
17,955 |
|
21,854 |
|
261 |
| Financial assets |
|
|
|
|
|
|
|
| Derivative assets |
|
|
25 |
|
– |
|
– |
| Investments |
|
|
21,629 |
|
31,385 |
|
375 |
| Trade receivables |
|
|
4,045 |
|
587 |
|
7 |
| Other financial assets |
|
|
5,550 |
|
5,148 |
|
61 |
| Investments accounted for using the equity method |
|
|
1,044 |
|
1,008 |
|
12 |
| Deferred tax assets |
|
|
1,817 |
|
1,922 |
|
23 |
| Non-current tax assets |
|
|
9,043 |
|
7,782 |
|
93 |
| Other non-current assets |
|
|
10,331 |
|
7,744 |
|
92 |
| Total non-current assets |
|
|
501,797 |
|
503,654 |
|
6,012 |
| Inventories |
|
|
907 |
|
1,052 |
|
13 |
| Financial assets |
|
|
|
|
|
|
|
| Derivative assets |
|
|
1,333 |
|
651 |
|
8 |
| Investments |
|
|
311,171 |
|
407,309 |
|
4,863 |
| Cash and cash equivalents |
|
|
96,953 |
|
104,592 |
|
1,249 |
| Trade receivables |
|
|
115,477 |
|
112,655 |
|
1,345 |
| Unbilled receivables |
|
|
58,345 |
|
64,776 |
|
773 |
| Other financial assets |
|
|
10,536 |
|
8,973 |
|
107 |
| Contract assets |
|
|
19,854 |
|
17,788 |
|
212 |
| Current tax assets |
|
6,484 |
|
6,086 |
|
73 |
| Other current assets |
|
|
29,602 |
|
32,561 |
|
389 |
| Total current assets |
|
|
650,662 |
|
756,443 |
|
9,032 |
| |
|
|
|
|
|
| TOTAL ASSETS |
|
|
1,152,459 |
|
1,260,097 |
|
15,044 |
| |
| EQUITY |
|
|
|
|
|
|
|
| Share capital |
|
|
10,450 |
|
10,463 |
|
125 |
| Share premium |
|
|
3,291 |
|
6,000 |
|
72 |
| Retained earnings |
|
|
630,936 |
|
693,688 |
|
8,282 |
| Share-based payment reserve |
|
|
6,384 |
|
6,315 |
|
75 |
| Special Economic Zone re-investment reserve |
|
|
42,129 |
|
41,497 |
|
495 |
| Other components of equity |
|
|
56,693 |
|
60,380 |
|
721 |
| Equity attributable to the equity holders of the Company |
|
|
749,883 |
|
818,343 |
|
9,770 |
| Non-controlling interests |
|
|
1,340 |
|
1,798 |
|
21 |
| TOTAL EQUITY |
|
|
751,223 |
|
820,141 |
|
9,791 |
| |
| LIABILITIES |
|
|
|
|
|
|
|
| Financial liabilities |
|
|
|
|
|
|
|
| Loans and borrowings |
|
|
62,300 |
|
62,653 |
|
748 |
| Lease liabilities |
|
|
13,962 |
|
18,965 |
|
226 |
| Derivative liabilities |
|
|
4 |
|
1 |
|
^ |
| Other financial liabilities |
|
|
4,985 |
|
5,862 |
|
70 |
| Deferred tax liabilities |
|
|
17,467 |
|
16,625 |
|
198 |
| Non-current tax liabilities |
|
|
37,090 |
|
40,122 |
|
479 |
| Other non-current liabilities |
|
|
12,970 |
|
14,823 |
|
177 |
| Total non-current liabilities |
|
|
148,778 |
|
159,051 |
|
1,898 |
| Financial liabilities |
|
|
|
|
|
|
|
| Loans, borrowings and bank overdrafts |
|
|
79,166 |
|
103,157 |
|
1,232 |
| Lease liabilities |
|
|
9,221 |
|
8,047 |
|
96 |
| Derivative liabilities |
|
|
558 |
|
1,064 |
|
13 |
| Trade payables and accrued expenses |
|
|
88,566 |
|
82,810 |
|
989 |
| Other financial liabilities |
|
|
2,272 |
|
2,976 |
|
36 |
| Contract liabilities |
|
|
17,653 |
|
18,439 |
|
220 |
| Current tax liabilities |
|
|
21,756 |
|
30,599 |
|
365 |
| Other current liabilities |
|
|
31,295 |
|
32,004 |
|
382 |
| Provisions |
|
|
1,971 |
|
1,809 |
|
22 |
| Total current liabilities |
|
|
252,458 |
|
280,905 |
|
3,355 |
| TOTAL LIABILITIES |
|
|
401,236 |
|
439,956 |
|
5,253 |
| |
| TOTAL EQUITY AND LIABILITIES |
|
|
1,152,459 |
|
1,260,097 |
|
15,044 |
| |
|
|
|
|
|
| ^ Value is less than 0.5 |
|
|
|
|
|
|
|
