Exhibit 99.3

Wipro Limited

CONSOLIDATED AUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2012

		( in millions, except share and per share data, unless otherwise stated)
			Three months ended									Year ended
	Particulars		March 31, 2012			December 31, 2011			March 31, 2011			March 31, 2012			March 31, 2011
1	Income from operations
	a)	Net Sales/income from operations (net of excise duty)		98,363			99,651			82,763			374,044			309,980
	b)	Other operating income		—			—			—			—			—
	Total income from operations (net)			98,363			99,651			82,763			374,044			309,980
2	Expenses
	a)	Cost of materials consumed		7,814			4,194			4,685			20,159			14,922
	b)	Purchase of stock-in-trade		6,050			11,051			8,842			37,657			34,087
	c)	(Increase)/ Decrease in inventories of finished stock, work-in-progress and stock in process		471			(275	)		(872	)		118			(651	)
	d)	Employee compensation		40,564			40,269			33,830			154,066			126,867
	e)	Depreciation and amortisation expense		2,668			2,604			2,281			10,129			8,211
	f)	Sub contracting/technical fees/third party application		9,504			9,517			7,151			34,210			26,415
	g)	Other expenditure		14,349			15,052			12,059			53,692			42,461
	Total expense			81,420			82,412			67,976			310,031			252,312
3	Profit from operations before other income, finance costs and exceptional items (1-2)			16,943			17,239			14,787			64,013			57,668
4	Other Income			2,441			2,149			2,127			8,895			6,652
5	Profit from ordinary activities before finance costs and exceptional items (3+4)			19,384			19,388			16,914			72,908			64,320
6	Finance Cost			464			1,017			636			3,491			1,933
7	Profit from ordinary activities after finance costs but before exceptional items (5-6)			18,920			18,371			16,278			69,417			62,387
8	Exceptional items			—			—			—			—			—
9	Profit from ordinary activities before tax (7+8)			18,920			18,371			16,278			69,417			62,387
10	Tax expense			4,015			3,810			2,604			13,763			9,714
11	Net profit from ordinary activities after tax (9-10)			14,905			14,561			13,674			55,654			52,673
12	Extraordinary items (net of tax expense)			—			—			—			—			—
13	Net profit for the period (11-12)			14,905			14,561			13,674			55,654			52,673
14	Share in earnings of associates			7			117			139			333			648
15	Minority interest			(103	)		(114	)		(59	)		(257	)		(344	)
16	Net profit after taxes, minority interest and share of profit of associates (13+14+15)			14,809			14,564			13,754			55,730			52,977
17	Paid up equity share capital (Face value 2 per share)			4,917			4,916			4,908			4,917			4,908
18	Reserves excluding revaluation reserves as per balance sheet of previous accounting year															234,772
19	EARNINGS PER SHARE (EPS)
	Before extraordinary items
	Basic (in )			6.04			5.94			5.64			22.76			21.74
	Diluted (in )			6.03			5.93			5.61			22.69			21.61
	After extraordinary items
	Basic (in )			6.04			5.94			5.64			22.76			21.74
	Diluted (in )			6.03			5.93			5.61			22.69			21.61
20	Public shareholding (1)
	Number of shares			488,910,535			470,623,574			467,158,697			488,910,535			467,158,697
	Percentage of holding			19.88	%		19.15	%		19.03	%		19.88	%		19.03	%
21	Promoters and promoter group shareholding
	a) Pledged/ Encumbered
	–Number of shares			Nil			Nil			Nil			Nil			Nil
	–Percentage of shares (as a % of the total shareholding of promoter and promoter group)			Nil			Nil			Nil			Nil			Nil
	–Percentage of shares (as a % of the total share capital of the Company)			Nil			Nil			Nil			Nil			Nil
	b) Non-encumbered
	–Number of shares (2)			1,927,880,883			1,945,693,763			1,945,953,763			1,927,880,883			1,945,953,763
	–Percentage of shares (as a % of the total shareholding of promoter and promoter group)			100	%		100	%		100	%		100	%		100	%
	–Percentage of shares (as a % of the total share capital of the Company)			78.41	%		79.15	%		79.28	%		78.41	%		79.28	%

(1) Public shareholding as defined under clause 40A of the listing agreement (excludes shares beneficially held by promoters and holders of American Depository Receipt)

(2) Includes 206,030,453 (December 31, 2011 and March 31, 2011: 223,843,333) equity shares on which Promoter does not have beneficiary interest.

Status of redressal of Complaints received for the period January 01, 2012 to March 31, 2012

S1. No.	Nature of the complaint	Nature	Opening balance 01.01.2012		Complaints received during the quarter		Complaints disposed during the quarter		Unresolved as of March 31, 2012
1	Non-Receipt of Securities	Complaint		—		2		2		—
2	Non Receipt of Annual Reports	Complaint		—		1		1		—
3	Correction / Duplicate/ Revalidation of dividend warrants	Request		—		99		99		—
4	SEBI/Stock Exchange Complaints	Complaint		—		—		—		—
5	Non Receipt of Dividend warrants	Complaint		—		22		22		—
	TOTAL			—		124		124		—

Note: There are certain pending cases relating to disputes over title to shares in which the Company has been made a party. However, these cases are not material in nature.

1. The consolidated financial results of the Company for the quarter and year ended March 31, 2012 have been approved by the directors of the Company at its meeting held on April 25, 2012. The statutory auditors have expressed an unqualified audit opinion.

2. The above interim financial results have been prepared from the condensed consolidated interim financial statements, which are prepared in accordance with International Financial Reporting Standards and its interpretations (“IFRS”), as issued by the International Accounting Standards Board (“IASB”).

3. The condensed consolidated interim financial statements have been prepared on a historical cost convention and on an accrual basis, except for the following material items that have been measured at fair value as required by relevant IFRS:–

a. Derivative financial instruments;

b. Available-for-sale financial assets; and

c. Share based payment transactions.

4. The condensed consolidated interim financial statements incorporate the financial statements of the Parent Company and entities controlled by the Parent Company (its subsidiaries). Control is achieved where a company has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities. In assessing control, potential voting rights that currently are exercisable are taken into account. All intra-company balances, transactions, income and expenses including unrealized income or expenses are eliminated in full on consolidation.

5. The total revenue represent the aggregate revenue and includes foreign exchange gains / (losses), net and is net of excise duty amounting to 328, 321 and 260 for the three months ended March 31, 2012, December 31, 2011 and March 31, 2011, respectively and 1,205 and 1,007 for the year ended March 31, 2012 and 2011, respectively.

6. Derivatives

The Company is exposed to foreign currency fluctuations on foreign currency assets / liabilities, forecasted cash flows denominated in foreign currency and net investments in foreign operations. The Company follows established risk management policies, including the use of derivatives to hedge foreign currency assets / liabilities, foreign currency forecasted cash flows and net investments in foreign operations. The counter party in these derivative instruments is a bank and the Company considers the risks of non-performance by the counterparty as non-material.

The following table presents the aggregate contracted principal amounts of the Company’s derivative contracts outstanding:

	(in Million)
	As at March 31
	2011		2012
Designated derivative instruments	$	901	$	1,081
Sell	£	21	£	4
	¥	3,026	¥	1,474
	€	2	€	17
	AUD	4	AUD	—
	CHF	6	CHF	—
Net investment hedges in foreign operations
Cross-currency swaps	¥	24,511	¥	24,511
Others	$	262	$	262
	€	40	€	40
Non designated derivative instruments
Sell	$	526	$	841
	£	40	£	58
	€	48	€	44
	AUD	13	AUD	31
Buy	$	617	$	555
	¥	—	¥	1,997
Cross currency swaps	¥	7,000	¥	7,000

7. The list of subsidiaries is included in the condensed consolidated financial statements of Wipro Limited and subsidiaries for the quarter and year ended March 31, 2012, which are available on our company website www.wipro.com

8. Business combination

Science Applications International Corporation

On June 10, 2011, the Company acquired the global oil and gas information technology practice of the Commercial Business Services Business Unit of Science Applications International Corporation Inc along with 100% of the share capital in SAIC Europe Limited and SAIC India Private Limited. On July 2, 2011 the Company also acquired 100% of the share capital of SAIC Gulf LLC (hereafter the acquisitions are collectively referred to as ‘oil and gas business of SAIC’). The oil and gas business of SAIC provides consulting, system integration and outsourcing services to global oil majors with significant domain capabilities in the areas of digital oil field, petro-technical data management and petroleum application services, addressing the upstream segment. The Company believes that the acquisition will further strengthen Wipro’s presence in the Energy, Natural Resources and Utilities domain. The goodwill of 5,309 comprises of value of expected synergies arising from the acquisition. The purchase consideration of 7,536 was settled in cash. The following table summarizes the recognized amounts of assets acquired and liabilities assumed:

Descriptions	Pre-acquisition carrying amount			Fair value adjustments			Purchase price allocated
Cash and cash equivalents		541			—			541
Property, plant and equipment		75			—			75
Customer-related intangibles		—			756			756
Other assets		1,540			—			1,540
Deferred income taxes, net		54			(61	)		(7	)
Other liabilities		(678	)		—			(678	)
Total		1,532			695			2,227
Goodwill								5,309
Total purchase price								7,536

None of the goodwill, other than goodwill relating to business purchase in the U.S. ( 2,703), is expected to be deductible for income tax purposes.

The gross and fair value of trade receivables included in other assets above amounts to 1,170. None of the trade receivable has been impaired and it is expected that full contractual amount can be collected.

From the date of acquisition, the oil and gas business of SAIC have contributed 6,792 of revenue and 243 of profit before taxes for the period of the Company.

If the acquisition had occurred on April 1, 2011, management estimates that annual consolidated revenue for the Company would have been 373,798 and the annual profit before taxes for the period for the Company would have been 69,935. The pro-forma amounts are not necessarily indicative of the results that would have occurred if the acquisitions had occurred on dates indicated or that may result in the future.

9. Segment Information

The Company is currently organized by segments, which includes IT Services (comprising of IT Services and BPO Services), IT Products, Consumer Care and Lighting and ‘Others’.

The Chairman of the Company has been identified as the Chief Operating Decision Maker (CODM) as defined by IFRS 8, Operating Segments. The Chairman of the Company evaluates the segments based on their revenue growth, operating income and return on capital employed. The management believes that return on capital employed is considered appropriate for evaluating the performance of its operating segments. Return on capital employed is calculated as operating income divided by the average of the capital employed at the beginning and at the end of the period. Capital employed includes total assets of the respective segments (except cash and cash equivalents, available for sale investments and inter-corporate deposits amounting to 114,663 and 128,037 as of March 31, 2011 and 2012, respectively, which is included under Reconciling items) less all liabilities, excluding loans and borrowings.

Information on reportable segments is as follows:

		Three months ended									Year ended
	Particulars	March 31, 2012			December 31, 2011			March 31, 2011			March 31, 2012			March 31, 2011
1.	Segment Revenue
	– IT Services		75,897			76,076			62,891			284,313			234,850
	– IT Products		9,370			9,000			9,105			38,436			36,910
	Total IT Services and Products		85,267			85,076			71,996			322,749			271,760
	Consumer Care and Lighting		9,067			8,787			7,244			33,401			27,258
	Others		4,288			5,760			3,519			18,565			10,896
	Reconciling items		69			349			264			534			1,073
	Net Revenues from Operations		98,691			99,972			83,023			375,249			310,987
2.	Segment Operating Income
	– IT Services		15,731			15,828			13,878			59,265			53,407
	– IT Products		438			475			332			1,787			1,609
	Total IT Services and Products		16,169			16,303			14,210			61,052			55,016
	Consumer Care and Lighting		1,134			1,045			870			3,956			3,450
	Others		35			70			125			110			(97	)
	Reconciling items		(395	)		(179	)		(415	)		(1,105	)		(701	)
	Total Segment Operating Income		16,943			17,239			14,790			64,013			57,668
	Finance expense		(464	)		(1,017	)		(636	)		(3,491	)		(1,933	)
	Finance and other income		2,441			2,149			2,128			8,895			6,652
	Share of profits of equity accounted investees		7			117			139			333			648
	Profit before tax		18,927			18,488			16,421			69,750			63,035
	Income tax expense		(4,015	)		(3,810	)		(2,604	)		(13,763	)		(9,714	)
	Profit for the period		14,912			14,678			13,817			55,987			53,321
3.	Average Capital Employed
	IT Services and Products		153,708			151,380			128,456			139,843			118,208
	Consumer Care and Lighting		22,882			22,372			20,832			21,798			20,097
	Others		11,721			10,807			6,744			9,398			6,168
	Reconciling items		151,158			139,537			134,965			148,110			131,646
	Total Capital Employed		339,469			324,096			290,997			319,149			276,119
4.	Return on Capital Employed
	IT Services and Products		42	%		43	%		44	%		44	%		47	%
	Consumer Care and Lighting		20	%		19	%		17	%		18	%		17	%
	Others		1	%		3	%		8	%		1	%		(2	%)
	Total		20	%		21	%		20	%		20	%		21	%

The Company has four geographic segments: India, the United States, Europe and Rest of the world. Revenues from the geographic segments based on domicile of the customer are as follows

	Three months ended						Year ended
	March 31, 2012		December 31, 2011		March 31, 2011		March 31, 2012		March 31, 2011
India		19,775		20,889		19,126		80,135		67,904
United States		40,309		40,460		34,442		148,160		129,217
Europe		23,439		23,776		19,078		87,186		68,159
Rest of the world		15,168		14,847		10,377		59,768		45,707
		98,691		99,972		83,023		375,249		310,987

No client individually accounted for more than 10% of the revenues during the three months ended March 31, 2012, December 31, 2011 and March 31, 2011 and year ended March 31, 2011 and 2012.

Notes:

a) The company has the following reportable segments:

i) IT Services: The IT Services segment provides IT and IT enabled services to customers. Key service offering includes software application development, application maintenance, research and development services for hardware and software design, data center outsourcing services and business process outsourcing services.

ii) IT Products: The IT Products segment sells a range of Wipro personal desktop computers, Wipro servers and Wipro notebooks. The Company is also a value added reseller of desktops, servers, notebooks, storage products, networking solutions and packaged 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.

iii) Consumer Care and Lighting: The Consumer Care and Lighting segment manufactures, distributes and sells personal care products, baby care products, lighting products and hydrogenated cooking oils in the Indian and Asian markets.

iv) The Others’ segment consists of business segments that do not meet the requirements individually for a reportable segment as defined in IFRS 8.

v) Corporate activities such as treasury, legal and accounting, which do not qualify as operating segments under IFRS 8, and elimination of inter-segment transactions have been considered as ‘reconciling items’.

b) Revenues include excise duty of 328, 321 and 260 for the three months ended March 31, 2012, December 31, 2011 and March 31, 2011, respectively and 1,205 and 1,007 for the year ended March 31, 2012 and 2011, respectively. For the purpose of segment reporting, the segment revenues are net of excise duty. Excise duty is reported in reconciling items.

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 statement of income).

d) For evaluating performance of the individual business segments, stock compensation expense is allocated on the basis of straight line amortization. The incremental impact of accelerated amortization of stock compensation expense over stock compensation expense allocated to the individual business segments is reported in reconciling items.

e) For evaluating the performance of the individual business segments, amortization of intangibles acquired through business combinations are reported in reconciling items.

f) For evaluating the performance of the individual business segments, loss on disposal of subsidiaries are reported in reconciling items.

g) The Company generally offers multi-year payment terms in certain total outsourcing contracts. These payment terms primarily relate to IT hardware, software and certain transformation services in outsourcing contracts. Corporate treasury provides internal financing to the business units offering multi-year payments terms. Accordingly, such receivables are reflected in capital employed in reconciling items. As of March 31, 2012 and 2011, capital employed in reconciling items includes 13,562 and 12,255 respectively, of such receivables on extended collection terms. The finance income on deferred consideration earned under these contracts is included in the revenue of the respective segment and is eliminated under ‘reconciling items’.

h) Operating income of segments is after recognition of stock compensation expense arising from the grant of options:

Segments	Three months ended							Year ended
	March 31, 2012		December 31, 2011		March 31, 2011			March 31, 2012			March 31, 2011
IT Services		204		200		337			871			1,214
IT Products		13		13		23			62			90
Consumer Care and Lighting		22		22		26			89			112
Others		4		7		7			26			31
Reconciling items		6		7		(61	)		(99	)		(355	)
Total		249		249		332			949			1,092

Management believes that it is currently not practicable to provide disclosure of geographical location wise assets, since the meaningful segregation of the available information is onerous

10. The Company has granted Nil, 10,000 and Nil options under RSU Options Plan during the three months ended March 31, 2012, December 31, 2011 and March 31, 2011, respectively and 6,661,180 and 40,000 options under RSU Plan during the year ended March 31, 2011 and 2012, respectively.

11. Consolidated statement of assets and liabilities

	Particulars	As on March 31,
		2012		2011
I.	EQUITY AND LIABILITIES
1.	Shareholder’s funds
	Share Capital		4,917		4,908
	Reserves and Surplus		280,397		234,772
			285,314		239,680
2.	Minority Interest		849		691
3.	Non-current liabilities
	Long-term borrowings		22,510		19,759
	Deferred Tax liabilities		353		301
	Other Long term liabilities		3,826		5,292
	Long-term Provisions		5,464		5,102
			32,153		30,454
4.	Current Liabilities
	Short term borrowings		34,499		31,065
	Trade payables and Accrued Expense		47,258		42,024
	Other current liabilities		27,575		17,865
	Short term provisions		8,353		9,664
			117,685		100,618
	TOTAL EQUITY AND LIABILITIES		436,001		371,443
II	ASSETS
1.	Non-current assets
	Fixed assets
	Tangible assets		53,529		47,846
	Intangible assets		4,229		3,551
	Capital work-in-progress		3,466		5,036
	Goodwill		67,937		54,818
	Non-current investments		3,232		2,993
	Deferred tax assets		1,374		979
	Long-term loans and advances		19,421		16,081
	Other non-current assets		9,325		7,825
			162,513		139,129
2.	Current assets
	Current investments		41,961		49,282
	Inventories		10,662		9,707
	Trade receivables		80,328		61,627
	Cash and bank balances		77,666		61,141
	Short-term loans and advances		36,754		28,755
	Other current assets		26,117		21,802
			273,488		232,314
	TOTAL ASSETS		436,001		371,443

12. Stand-alone information (Audited)

Particulars	Three months ended						Year ended
	March 31, 2012		December 31, 2011		March 31, 2011		March 31, 2012		March 31, 2011
Income from Operations		86,210		83,165		71,784		320,536		263,407
Profit before Tax		17,190		14,016		15,804		59,186		57,055
Profit after Tax		13,513		10,639		13,376		46,851		48,437

13. Dividend

On April 25, 2012, the Board of Directors of the Company recommended final dividend of 4 ($0.08) per equity share and ADR (200% on an equity share of par value of 2). The payment is subject to the approval of the shareholders in the ensuing Annual General Meeting of the Company.

Place: Bangalore Date: April 25, 2012 By Order of the Board, for Wipro Ltd. Azim H Premji Chairman WIPRO LIMITED Regd. Office: Doddakannelli, Sarjapur Road, Bangalore – 560 035. www.wipro.com