6-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

Form 6-K

Report of Foreign Private Issuer

Pursuant to Rule 13a-16 or 15d-16

under the Securities Exchange Act of 1934

For the month of October 2014

Commission File Number 001-16139

Wipro Limited

(Exact name of Registrant as specified in its charter)

Not Applicable

(Translation of Registrant’s name into English)

Karnataka, India

(Jurisdiction of incorporation or organization)

Doddakannelli

Sarjapur Road

Bangalore, Karnataka 560035, India +91-80-2844-0011

(Address of principal executive offices)

Indicate by check mark whether the registrant files or will file annual reports under cover Form 20-F or Form 40-F:    Form 20-F  x    Form 40-F  ¨

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(1):    Yes  ¨    No  x

Note: Regulation S-T Rule 101(b)(1) only permits the submission in paper of a Form 6-K if submitted solely to provide an attached annual report to security holders.

Indicate by check mark if the registrant is submitting the Form 6-K in paper as permitted by Regulation S-T Rule 101(b)(7):    Yes  ¨    No  x

Note: Regulation S-T Rule 101(b)(7) only permits the submission in paper of a Form 6-K if submitted to furnish a report or other document that the registrant foreign private issuer must furnish and make public under the laws of the jurisdiction in which the registrant is incorporated, domiciled or legally organized (the registrant’s “home country”), or under the rules of the home country exchange on which the registrant’s securities are traded, as long as the report or other document is not a press release, is not required to be and has not been distributed to the registrant’s security holders, and, if discussing a material event, has already been the subject of a Form 6-K submission or other Commission filing on EDGAR.

DISCLOSURE OF RESULTS OF OPERATIONS AND FINANCIAL CONDITION

We hereby furnish the Commission with copies of the following information concerning our public disclosures regarding our results of operations for the quarter ended September 30, 2014. The following information shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”), or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

On October 22, 2014, we announced our results of operations for the three months ended September 30, 2014. We issued a press release announcing our results under IFRS, copy of which is attached to this Form 6-K as Item 99.1.

On October 22, 2014, we held a press conference to announce our results. The presentation made by the registrant at the press conference is attached to this Form 6-K as Item 99.2.

We placed advertisements in certain Indian newspapers concerning our results of operations for the three months ended September 30, 2014 under IFRS. A copy of the form of this advertisement is attached to this Form 6-K as Item 99.3.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly organized.

WIPRO LIMITED

/s/ Suresh C. Senapaty

Suresh C. Senapaty

Chief Financial Officer & Director

Dated: October 29, 2014

INDEX TO EXHIBITS

Item
99.1.	IFRS Press Release
99.2.	Presentation made by the Company at the Press Conference on October 22, 2014
99.3.	Form of Advertisement Placed in Indian Newspapers

EX-99.1

Exhibit 99.1

FOR IMMEDIATE RELEASE

Results for the quarter ended September 30, 2014 under IFRS

IT Services Revenue grew 3.0% sequentially in constant currency

Net Income for the quarter grew 8% YoY

Bangalore, India and East Brunswick, New Jersey, USA – October 22, 2014 — Wipro Limited (NYSE:WIT) today announced financial results under International Financial Reporting Standards (IFRS) for its second quarter ended September 30, 2014.

Highlights of the Results for the Quarter ended September 30, 2014:

• Total Revenues were 116.8 billion ($1.9 billion¹), an increase of 8% YoY.

• Net Income² was 20.8 billion ($337 million¹), an increase of 8% YoY.

• IT Services Revenue was $1,771.5 million, a sequential increase of 1.8% and YoY increase of 8.6%.

• Non-GAAP constant currency IT Services Revenue in dollar terms grew 3% to $1,793.1 million, within our guidance range of $1,770 million to $1,810 million.

• IT Services Margins was 22.0%. IT Services Margins includes profit on sale of a strategic investment during the quarter.

Performance for the quarter ended September 30, 2014

Azim Premji, Chairman of Wipro, said, “Business leaders in the US continue to exhibit increased confidence on growth prospects. Clients are increasingly looking to drive business value from their technology investments. We are seeing positive sentiment in India with the confidence that the Government is focused on driving an agenda of growth.”

T K Kurien, Executive Director & Chief Executive Officer of Wipro, said, “While the industry landscape is still undergoing change, we see multiple opportunity spaces for growth and gaining market share. We continue to execute to our stated strategy of leveraging platforms for non-linear growth and creating differentiated solutions around the new technology paradigms.”

Suresh Senapaty, Executive Director & Chief Financial Officer of Wipro, said – “In Q2, we continued to build on our leadership position in Infrastructure Services and continued the momentum of deal wins. During the quarter, the benefits of rupee depreciation were negated by the US Dollar’s appreciation against other major currencies. We continued to drive productivity and improving operating levers even as the effect of salary hike on this quarter’s Operating Margin was on expected lines.”

1. For the convenience of the reader, the amounts in Indian rupees in this release have been translated into United States dollars at the noon buying rate in New York City on September 30, 2014, for cable transfers in Indian rupees, as certified by the Federal Reserve Board of New York, which was US $1= 61.92. However, the realized exchange rate in our IT Services business segment for the quarter ended September 30, 2014 was US$1= 61.66

2. Refers to ‘Profit for the period attributable to equity holders of the company’

Outlook for the Quarter ending December 31, 2014

We expect Revenues from our IT Services business to be in the range of $ 1,808 million to $ 1,842 million*.

* Guidance is based on the following exchange rates: GBP/USD at 1.65, Euro/USD at 1.31, AUD/USD at 0.92, USD/INR at 60.76 and USD/CAD at 1.10

IT Services

• IT Services Revenues in Rupee terms was 109.2 billion ($1.8 billion¹), an increase of 8% YoY.

• IT Services Segment Result was 24.0 billion ($388 million¹), an increase of 6% YoY.

• IT Services Revenue was $1,771.5 million, a sequential increase of 1.8% and YoY increase of 8.6%.

• Non-GAAP constant currency IT Services Revenue in dollar terms was $1,793.1 million, a growth of 3.0% QoQ, within our guidance range of $1,770 million to $1,810 million.

The IT Services segment had a headcount of 154,297 as of September 30, 2014. We added 50 new customers during the quarter.

During the quarter, Wipro completed the transaction announced on July 18, 2014 with ATCO Limited and the financials of the entities taken over were consolidated from August 2014.

Wipro continued its momentum in winning Large Deals globally as listed below:

Wipro has been chosen by CLK Enerji, Turkey’s largest electricity distribution and retail sales company, as its IT partner for a business transformation program. The program will enable CLK Enerji to expand further in the electricity retail market in Turkey and vastly improve its operational efficiencies.

Wipro has won a multi-year engagement with a global retailer to enable the transformation of its multi-channel customer experience platforms and drive cost takeout from ongoing operations. Wipro will integrate its capabilities in analytics, technology and process and leverage actionable insights to enable the customer’s business objectives.

Wipro was awarded a five year strategic infrastructure management contract by Philip Morris International. PMI is the leading international tobacco company, with products sold in more than 180 markets. As a part of the five-year agreement, Wipro will provide a full suite of IT infrastructure management services to PMI. The IT infrastructure services will support a host of functions at PMI including management and support of its servers, storage, backup and applications infrastructure.

Wipro has been engaged by a leading Hi-Tech manufacturer to support their consumer and market facing applications. Wipro’s engagement will help the enterprise in their transformational journey to become more nimble and provide a richer customer experience.

BP, one of the world’s largest international oil and gas companies, has renewed its Master Services Agreement with Wipro. Wipro, which has a long-standing association with BP which stretches back to 2003, will provide consulting, application management and application development services to BP under this renewed five-year group-wide strategic supplier agreement. The services will be delivered across BP’s operations, including Upstream, Refining, Marketing and Corporate functions in 13 countries across the globe.

A leading UK-based telecom provider has renewed its existing engagement with Wipro. Wipro has been a strategic partner to the telecom company for over 3 years. The award winning partnership has seen Wipro manage strategic initiatives such as OFCOM complaints, end-customer experience, the collections portfolio and become the primary inbound up-sell partner for the customer.

Wipro Digital has been chosen to partner in the digital transformation journey of a leading UK insurance firm, which is poised to re-imagine all aspects of its Life Insurance customer proposition, from engagement to servicing to product innovation. This transformation is more than just aligning to the digital lifestyle of the client’s customers. It is fundamentally about securing the client’s financial future following the regulatory dismantling of mandatory annuitisation, which had previously been a mainstay of their business model and strategy. As a partner of choice, Wipro will establish a digital capability which offers a broad based human-centric design proposition, with an architecture directly focused on addressing core customer needs.

Awards and accolades

Wipro was ranked as a leader for the fifth successive year in the ‘Global R&D Service Providers (GSPR) Rating 2014’ by Zinnov Management Consulting. The survey analyzed the top 50 R&D service providers across the world in 13 major industry segments. Service Providers were evaluated on the basis of their capabilities and vertical coverage and the analysis includes human capital, product development capabilities, financials, ecosystem linkages, infrastructure & innovation / IP creation, their non-linear strategy, lab infrastructure and customer relationships.

Wipro was cited as a ‘Leader’ and ‘Star Performer‘ in Banking IT Outsourcing by Everest Group in its report ‘IT Outsourcing in Banking – Service Provider Landscape with PEAK MatrixTM Assessment 2014’. Everest analysed the capabilities of 28 leading Applications Outsourcing service providers, specific to the global banking sector who were mapped on Everest Group’s Performance, Experience, Ability, Knowledge (PEAK) Matrix. In the report, Everest Group recognized Wipro’s Banking unit for showing the strongest forward movement on the PEAK Matrix, both in terms of market success and capability advancements.

Wipro was selected as a member of the global Dow Jones Sustainability Index (DJSI) - 2014 for the fifth year in succession. Wipro is included in both the DJSI World and Emerging Markets Indices. Further, Wipro is the global sector leader for the software and services industry.

Wipro was positioned in the ‘Winner’s Circle’, as a leading worldwide cloud infrastructure service provider, by the analyst firm HfS Research in its report “Blueprint Report on Cloud Infrastructure Services”. The ‘Winner’s Circle’ of the HfS Blueprint represents organizations that demonstrate excellence in both execution and innovation in cloud infrastructure services. The report acknowledges Wipro’s strong vision, concrete plans to invest in future cloud capabilities, a healthy cross-section of vertical capabilities, and a demonstrated ability to leverage external drivers to increase value for clients.

Wipro was named a ‘Major Player’ by the global technology research and advisory firm International Data Corporation (IDC) in its report IDC MarketScape: Worldwide Oil & Gas Professional Services 2014 Vendor Assessment, Doc #EI249425, June 2014. IDC evaluated leading Oil & Gas professional services providers across 25 criteria, relating to current offering, capability, strategy and market presence based on client inquiries, user needs assessments, and vendor and expert interviews.

IT Products

• Our IT Products segment delivered Revenue of 9.2 billion ($148 million¹) for the quarter ended September 30, 2014.

• IT Products Segment results for the quarter ended September 30, 2014 was 62 million ($1 million¹).

• IT Products Revenues for the fiscal year ended March 31, 2014 included sales of Wipro branded desktops, laptops and servers which Wipro ceased manufacturing in the quarter ended December 31, 2013.

Please refer the table on page 7 for reconciliation between IFRS IT Services Revenue and IT Services Revenue on a non-GAAP constant currency basis.

Wipro Inc Benefit Trust holds 1.8 million shares of Wipro Limited, arising out of a scheme of amalgamation between CMango India Private Limited, Mpower Software Services India Private Limited and Mpact Technology Services Pvt. Ltd. with Wipro Limited in 2007. Since the Trust Deed provides for dissolution following the sale of shares, the Trustees are now permitted to sell the shares in open market. The entire sale proceeds will accrue to the Trust whose sole beneficiary is Wipro LLC, a subsidiary of Wipro Limited. The Company will provide notice of the holding position upon sale of the shares and the dissolution of the Trust.

About Non-GAAP financial measures

This press release contains 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 on page 7 provides IT Services Revenue on a constant currency basis, which is a non-GAAP 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.

This non-GAAP financial measure is 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. In addition to this non-GAAP measure, 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 September 30, 2014, prepared under IFRS, along with individual business segment reports, are available in the Investors section of our website www.wipro.com.

Quarterly Conference Call

We will hold an earnings conference call today at 07:15 p.m. Indian Standard Time (09:45 a.m. US Eastern Time) to discuss our performance for the quarter. 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 (NYSE: WIT)

Wipro Ltd. (NYSE:WIT) is a leading Information Technology, Consulting and Business Process Services company that delivers solutions to enable its clients do business better. Wipro delivers winning business outcomes through its deep industry experience and a 360 degree view of “Business through Technology” - helping clients create successful and adaptive businesses. A company recognized globally for its comprehensive portfolio of services, a practitioner’s approach to delivering innovation, and an organization wide commitment to sustainability, Wipro has a workforce of over 140,000, serving clients in 175+ cities across 6 continents.

For more information, please visit www.wipro.com

Contact for Investor Relations		Contact for Media & Press
Aravind V S	Vaibhav Saha	Vipin Nair
Phone: +91-80-2505 6186	Phone:+1 732-509-1362	Phone: +91-80-3991-6154
aravind.viswanathan@wipro.com	vaibhav.saha@wipro.com	vipin.nair1@wipro.com

Forward-looking and Cautionary 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, 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, 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.

# # #

(Tables to follow)

WIPRO LIMITED AND SUBSIDIARIES

AUDITED CONDENSED CONSOLIDATED INTERIM STATEMENTS OF FINANCIAL POSITION

(Rupees in millions, except share and per share data, unless otherwise stated)

	As of March 31,			As of Sep 30,
	2014			2014			2014
							Convenience translation into US$ in millions (Unaudited) Refer note 2 (iv)
ASSETS
Goodwill		63,422			68,537			1,107
Intangible assets		1,936			9,488			153
Property, plant and equipment		51,449			54,729			884
Derivative assets		286			642			10
Available for sale investments		2,676			2,724			44
Non-current tax assets		10,192			10,122			163
Deferred tax assets		3,362			3,640			59
Other non-current assets		14,295			13,908			225
Total non-current assets		147,618			163,790			2,645
Inventories		2,293			2,776			45
Trade receivables		85,392			88,260			1,425
Other current assets		39,474			56,805			917
Unbilled revenues		39,334			42,479			686
Available for sale investments		60,557			66,727			1,078
Current tax assets		9,774			7,093			115
Derivative assets		3,661			2,831			46
Cash and cash equivalents		114,201			108,811			1,757
Total current assets		354,686			375,782			6,069
TOTAL ASSETS		502,304			539,572			8,714
EQUITY
Share capital		4,932			4,935			80
Share premium		12,664			13,090			211
Retained earnings		314,952			342,447			5,531
Share based payment reserve		1,021			1,287			21
Other components of equity		10,472			12,720			205
Shares held by controlled trust		(542	)		(542	)		(9	)
Equity attributable to the equity holders of the company		343,499			373,937			6,039
Non-controlling interest		1,387			1,379			22
Total equity		344,886			375,316			6,061
LIABILITIES
Long - term loans and borrowings		10,909			11,124			179
Deferred tax liabilities		1,796			4,006			65
Derivative liabilities		629			472			8
Non-current tax liability		3,448			3,647			59
Other non-current liabilities		4,174			4,615			74
Provisions		6			7			—
Total non-current liabilities		20,962			23,871			386
Loans and borrowings and bank overdrafts		40,683			46,072			744
Trade payables and accrued expenses		52,256			54,160			875
Unearned revenues		12,767			13,513			218
Current tax liabilities		12,482			10,672			172
Derivative liabilities		2,504			2,026			33
Other current liabilities		14,394			12,630			204
Provisions		1,370			1,312			21
Total current liabilities		136,456			140,385			2,267
TOTAL LIABILITIES		157,418			164,256			2,653
TOTAL EQUITY AND LIABILITIES		502,304			539,572			8,714

Wipro limited and subsidiaries

CONDENSED CONSOLIDATED INTERIM STATEMENTS OF INCOME

(Rupees in millions, except share and per share data, unless otherwise stated)

	Three Months ended September 30,									Six Months ended September 30,
	2013			2014			2014			2013			2014			2014
							Convenience translation into US dollar in millions (unaudited)									Convenience translation into US dollar in millions (unaudited)
Gross revenues		107,727			116,838			1,887			205,021			228,196			3,685
Cost of revenues		(74,207	)		(80,866	)		(1,306	)		(141,424	)		(155,807	)		(2,516	)
Gross profit		33,520			35,972			581			63,597			72,389			1,169
Selling and marketing expenses		(7,605	)		(7,628	)		(123	)		(14,465	)		(15,185	)		(245	)
General and administrative expenses		(5,686	)		(6,605	)		(107	)		(11,253	)		(12,792	)		(207	)
Foreign exchange gains/(losses), net		2,193			1,323			21			2,245			2,421			39
Results from operating activities		22,422			23,062			372			40,124			46,833			756
Finance expenses		(656	)		(989	)		(16	)		(1,151	)		(1,877	)		(30	)
Finance and other income		3,412			5,109			83			6,774			9,348			151
Profit before tax		25,178			27,182			439			45,747			54,304			877
Income tax expense		(5,754	)		(6,199	)		(100	)		(10,005	)		(12,141	)		(196	)
Profit for the period		19,424			20,983			339			35,742			42,163			681
Attributable to:
Equity holders of the company		19,321			20,848			337			35,555			41,880			676
Non-controlling interest		103			135			2			187			283			5
Profit for the period		19,424			20,983			339			35,742			42,163			681
Earnings per equity share:
Attributable to equity share holders of the company
Basic		7.87			8.49			0.14			14.48			17.05			0.28
Diluted		7.85			8.45			0.14			14.44			16.98			0.27
Weighted average number of equity shares used in computing earnings per equity share
Basic		2,454,919,674			2,455,543,231			2,455,543,231			2,454,939,900			2,455,543,231			2,455,543,231
Diluted		2,461,759,416			2,467,151,917			2,467,151,917			2,461,551,636			2,466,597,110			2,466,597,110
Additional Information
Segment Revenue
IT Services Business Units
- BFSI		26,570			28,411			459			50,262			56,476			912
- HLS		10,174			12,176			197			18,941			23,466			379
- RCTG		14,916			15,218			246			28,365			29,945			484
- ENU		15,897			18,333			296			30,125			35,155			568
- MFG		19,100			19,894			321			36,129			39,004			630
- GMT		14,022			15,203			246			26,220			30,272			489
-OTHERS		—			—			—			—			—			—
IT SERVICES TOTAL		100,679			109,235			1,764			190,042			214,318			3,461
IT PRODUCTS		9,374			9,152			148			17,540			16,812			272
RECONCILING ITEM		(133	)		(226	)		(4	)		(316	)		(513	)		(8	)
TOTAL		109,920			118,161			1,908			207,266			230,617			3,724
Segment Result
IT Services Business Units
- BFSI		5,981			6,245			101			10,771			12,869			208
- HLS		1,904			2,422			39			3,308			4,553			74
- RCTG		3,252			3,205			52			5,800			6,393			103
- ENU		4,260			5,000			81			7,848			9,553			154
- MFG		4,489			4,034			65			7,874			8,402			136
- GMT		3,157			3,496			56			5,392			7,258			117
- OTHERS		—			608			10			—			583			9
UNALLOCATED		(399	)		(987	)		(16	)		(504	)		(1,611	)		(26	)
TOTAL IT SERVICES		22,644			24,023			388			40,489			48,000			775
IT PRODUCTS		152			62			1			283			227			4
RECONCILING ITEM		(374	)		(1,023	)		(17	)		(648	)		(1,394	)		(23	)
TOTAL		22,422			23,062			372			40,124			46,833			756
FINANCE EXPENSE		(656	)		(989	)		(16	)		(1,151	)		(1,877	)		(30	)
FINANCE AND OTHER INCOME		3,412			5,109			83			6,774			9,348			151
PROFIT BEFORE TAX		25,178			27,182			439			45,747			54,304			877
INCOME TAX EXPENSE		(5,754	)		(6,199	)		(100	)		(10,005	)		(12,141	)		(196	)
PROFIT FOR THE PERIOD		19,424			20,983			339			35,742			42,163			681

Segment result represents operating profits of the segments and dividend income and gains or losses (net) relating to strategic investments, which are presented within “Finance and other income” in the statement of Income.

The Company is organized by the following operating segments; IT Services and IT Products. IT Services: The IT Services segment primarily consists of IT Service offerings to our customers organized by industry verticals as follows: Banking, Financial Services and Insurance (BFSI), Healthcare and Life Sciences (HLS), Retail, Consumer, Transport and Government (RCTG), Energy, Natural Resources and Utilities (ENU), Manufacturing (MFG), Global Media and Telecom (GMT). Starting with quarter ended September 30, 2014, it also includes Others which comprises dividend income and gains or losses (net) relating to strategic investments, which are presented within “Finance and other income” in the statement of Income. Key service offering to customers includes software application development and maintenance, research and development services for hardware and software design, business application services, analytics, consulting, infrastructure outsourcing services and business process outsourcing services.

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. During the fiscal year ended March 31, 2014 the Company ceased the manufacturing of ‘Wipro branded desktops, laptops and servers’. Revenue relating to the above items is reported as revenue from the sale of IT Products.

Reconciliation of Non-GAAP Constant Currency IT Services Revenue to IT Services Revenue as per IFRS ($MN)
IT Services Revenue as per IFRS	1,771.5	IT Services Revenue as per IFRS	1,771.5
Effect of Foreign currency exchange movement	21.6	Effect of Foreign currency exchange movement	(5.0	)
Non-GAAP Constant Currency IT Services Revenue based on previous quarter exchange rates	1,793.1	Non-GAAP Constant Currency IT Services Revenue based on previous year exchange rates	1,766.5

***********************************End of the Press Release*****************************************

EX-99.2

©

2014 WIPRO LTD | WWW.WIPRO.COM

Performance of Wipro

Limited for Quarter ended –

September 30, 2014

Suresh Senapaty

Executive Director and Chief Financial Officer

October 22, 2014

*

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*

*

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*

*

*

*

*

*

*

*

*

*

1

Exhibit 99.2

©

2014 WIPRO LTD | WWW.WIPRO.COM

Financial Summary for the Quarter Ended

September 30, 2014 (IFRS)

Wipro Limited

Q2 15 (Rs million)

YoY Growth

Revenues

116,838

8%

Results from Operating Activities

23,062

3%

Net Income

20,848

8%

Gross

Cash

is

sum

of

Cash

&

Cash

Equivalents,

Available

for

Sale

Investments(Current)

and

Interest

bearing

deposits

with

corporates

(Other

Current

Assets)

from

the

financials

Net

Income

refers

to

‘Profit

for

the

period

attributable

to

equity

holders

of

the

company’

Operating

Cash

Flow

refers

to

‘Net

Cash

generated

from

Operating

Activities

on

the

Cash

Flow

Statement

Free

Cash

Flow

(

in

Rs

Mn)

(11,510)

is

computed

as

the

aggregate

of

Operating

Cash

Flow

(13,833)

,

‘Purchase

of

PP&E’

(-2,586)

,

and

‘Proceeds

from

Sale

of

PP&E’

(263)

from

the

Cash

Flow

Statement

Revenue and Net Income of the Company grew 8% YoY in the quarter

Robust Operating & Free  Cash Flow generation at 66% & 55% of Net Income respectively

Gross Cash position of  INR 200,038 million

2

©

2014 WIPRO LTD | WWW.WIPRO.COM

*

*

Highlights of the results

Segments

Revenue

(Rs million)

YoY Growth

Segment Results (margin)

(Rs million)

YoY Growth

IT Services

109,235

8%

24,023

6%

IT Products

9,152

-2%

62

-59%

IT Services USD Revenue grew by 1.8% sequentially and 8.6% on a YoY basis

During

the

quarter

we

won

our

largest

outsourcing

deal

with

ATCO

Corporation

IT Services USD Revenue grew by 3.0% sequentially on constant currency basis

$50 million+ accounts increased by 1 to 30

IT Services Margins was 22.0%. IT Services Margins includes profit on sale of a strategic investment

during the quarter

*

3

©

2014 WIPRO LTD | WWW.WIPRO.COM

*

*

IT Services -

Revenue Dynamics for Quarter Ended

September 30, 2014

1.

Healthcare, Life sciences and Services grew 20.1% on a YoY basis

2.

Energy and Utilities grew 15.4% on a YoY basis

3.

Global Media and Telecom grew 8.5% on a YoY basis

1.

India and Middle East grew  20.0% on a YoY basis

2.

Americas grew 11.3% on a YoY basis

3.

Europe grew 4.6% on a YoY basis

Geographies

1.

Global Infrastructure Services grew 22.6% on a YoY basis

2.

Business Process Outsourcing grew 16.2% on a YoY basis

3.

Business Application Services grew 10.0% on a YoY basis

Service Lines

Business units

4

©

2014 WIPRO LTD | WWW.WIPRO.COM

*

*

Looking ahead

* Guidance is based on the following exchange rates: GBP/USD at 1.65, Euro/USD at 1.31, AUD/USD

at 0.92, USD/INR at 60.76 and USD/CAD at 1.10

Looking ahead for the quarter ending December 31, 2014

We expect the Revenue from our IT

Services business to be in the range

$1,808 million to $1,842 million*

5

©

2014 WIPRO LTD | WWW.WIPRO.COM

Supplemental Data

Key Operating Metrics of IT Services

6

©

2014 WIPRO LTD | WWW.WIPRO.COM

Key Operating Metrics in IT Services for the

Quarter ended September 30, 2014

Particulars

Q2’15

Q1’15

Q2’14

Revenue Composition

Global Media & Telecom

13.9%

14.3%

13.9%

Finance Solutions

26.0%

26.7%

26.4%

Manufacturing & Hitech

18.2%

18.2%

19.0%

Healthcare, Life Sciences & Services

11.2%

10.8%

10.1%

Retail, Consumer Goods & Transportation

13.9%

14.0%

14.8%

Energy, Natural Resources & Utilities

16.8%

16.0%

15.8%

Geography Composition

Americas

51.0%

49.8%

49.8%

Europe

27.8%

29.6%

28.9%

India & Middle East Business

9.2%

9.1%

8.3%

APAC & Other  Emerging Markets

12.0%

11.5%

13.0%

People related

Number of employees

154,297

147,452

147,216

7

©

2014 WIPRO LTD | WWW.WIPRO.COM

Thank You

suresh.senapaty@wipro.com

Suresh Senapaty

Executive Director and CFO

*

*

*

*

*

*

*

*

*

*

*

*

*

*

*

*

*

8

EX-99.3

Exhibit 99.3

WIPRO LIMITED - CONSOLIDATED

CONSOLIDATED AUDITED FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED SEPTEMBER 30, 2014

( in millions, except share and per share data, unless otherwise stated)

	Particulars	Quarter ended									Six months ended						Year ended
		September 30, 2014			June 30, 2014			September 30, 2013			September 30, 2014			September 30, 2013			March 31, 2014
1	Income from operations
	a) Net Sales/income from operations (net of excise duty)		118,160			112,455			109,907			230,615			207,239			437,549
	b) Other operating income		—			—			—			—			—			—
	Total income from operations (net)		118,160			112,455			109,907			230,615			207,239			437,549
2	Expenses
	a) Cost of materials consumed		10			19			(198	)		29			153			2,054
	b) Purchase of stock-in-trade		7,401			6,552			6,903			13,953			13,321			27,670
	c) (Increase)/Decrease in inventories of finished stock, work-in-progress and stock in process		(381	)		(78	)		(9	)		(459	)		(337	)		54
	d) Employee compensation		56,947			53,889			52,730			110,836			101,058			206,568
	e) Depreciation and amortisation expense		3,075			2,834			2,616			5,909			5,117			11,106
	f) Sub contracting/technical fees/third party application		13,067			11,679			10,563			24,745			20,769			43,521
	g) Other expenditure		14,979			13,789			14,880			28,769			27,034			57,222
	Total expense		95,098			88,684			87,485			183,782			167,115			348,195
3	Profit from operations before other income, finance costs and exceptional items (1-2)		23,062			23,771			22,422			46,833			40,124			89,354
4	Other Income		5,109			4,239			3,412			9,348			6,774			14,542
5	Profit from ordinary activities before finance costs and exceptional items (3+4)		28,171			28,010			25,834			56,181			46,898			103,896
6	Finance Cost		989			888			656			1,877			1,151			2,891
7	Profit from ordinary activities after finance costs but before exceptional items (5-6)		27,182			27,122			25,178			54,304			45,747			101,005
8	Exceptional items		—			—			—			—			—			—
9	Profit from ordinary activities before tax (7+8)		27,182			27,122			25,178			54,304			45,747			101,005
10	Tax expense		6,199			5,942			5,754			12,141			10,005			22,600
11	Net profit from ordinary activities after tax (9-10)		20,983			21,180			19,424			42,163			35,742			78,405
12	Extraordinary items (net of tax expense)		—			—			—			—			—			—
13	Net profit for the period (11+12)		20,983			21,180			19,424			42,163			35,742			78,405
14	Share in earnings of associates		—			—			—			—			—			—
15	Minority interest		(135	)		(148	)		(103	)		(283	)		(187	)		(438	)
16	Net profit after taxes, minority interest and share of profit of associates (13+14+15)		20,848			21,032			19,321			41,880			35,555			77,967
17	Paid up equity share capital (Face value 2 per share)		4,935			4,934			4,930			4,935			4,930			4,932
18	Reserves excluding revaluation reserves as per balance sheet of previous accounting year																	338,567
19	EARNINGS PER SHARE (EPS)
	Before extraordinary items
	Basic (in )		8.49			8.57			7.87			17.05			14.48			31.76
	Diluted (in )		8.45			8.54			7.85			16.98			14.44			31.66
	After extraordinary items
	Basic (in )		8.49			8.57			7.87			17.05			14.48			31.76
	Diluted (in )		8.45			8.54			7.85			16.98			14.44			31.66
20	Public shareholding (1)
	Number of shares		607,829,785			607,403,337			605,403,338			607,829,785			605,403,338			606,514,878
	Percentage of holding (as a% of total public shareholding)		25.12	%		25.11	%		25.04	%		25.12	%		25.04	%		25.08	%
21	Promoters and promoter group shareholding
	a) Pledged/ Encumbered
	-Number of shares		Nil			Nil			Nil			Nil			Nil			Nil
	-Percentage of shares (as a% of the total shareholding of promoter and promoter group)		Nil			Nil			Nil			Nil			Nil			Nil
	-Percentage of shares (as a% of the total share capital of the company)		Nil			Nil			Nil			Nil			Nil			Nil
	b) Non-encumbered
	-Number of shares (2)		1,812,022,464			1,812,022,464			1,812,022,464			1,812,022,464			1,812,022,464			1,812,022,464
	-Percentage of shares (as a% of the total shareholding of promoter and promoter group)		100	%		100	%		100	%		100	%		100	%		100	%
	-Percentage of shares (as a% of the total share capital of the company, excluding ADS Shareholding)		74.88	%		74.89	%		74.96	%		74.88	%		74.96	%		74.92	%

⁽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 440,557,453 (June 30, 2014: 440,557,453 ; September 30, 2013: 440,557,453; March 31, 2014: 440,557,453) equity shares on which Promoter does not have beneficiary interest.

Status of redressal of complaints received for the period July 1, 2014 to September 30, 2014
Sl No.	Nature of the complaint	Nature	Unresolved as at 01.07.2014		Complaints received during the quarter		Complaints disposed during the quarter		Unresolved as at 30.09.2014
1	Non-Receipt of Securities	Complaint		—		12		12		—
2	Non Receipt of Annual Reports	Complaint		—		161		161		—
3	Correction / Duplicate / Revalidation of dividend warrants / Demerger Fractional Payout Warrants	Request		—		415		415		—
4	SEBI/Stock Exchange Complaints	Complaint		—		7		7		—
5	Non Receipt of Dividend warrants	Complaint		—		179		179		—
	TOTAL			—		774		774		—

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 condensed consolidated interim financial results of the Company for the quarter ended September 30, 2014 have been approved by the directors of the Company at its meeting held on October 22, 2014. The statutory auditors have expressed an unqualified audit opinion.

2. The above consolidated 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 total revenue from operations represent the aggregate revenue and includes foreign exchange gains / (losses), net and is net of excise duty amounting to 1, 1 and 13 for the quarter ended September 30, 2014, June 30, 2014 and September 30, 2013, respectively, 2 and 27 for the six months ended September 30, 2014 and September 30, 2013, respectively and 79 for the year ended March 31, 2014.

4. Derivatives

The Company is exposed to foreign currency fluctuations on foreign currency assets / liabilities, forecasted cash flows denominated in foreign currency and net investment 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 investment 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:

	As at
	September 30, 2014		March 31, 2014
Designated derivative instruments
Sell	$	905	$	516
	£	183	£	51
	€	116	€	78
	AUD	25	AUD	9
Interest rate swaps	$	150	$	150

2

	As at
	September 30, 2014		March 31, 2014
Net investment hedges in foreign operations
Others	$	220	$	220
	€	25	€	25
Non designated derivative instruments
Sell	$	851	$	1,061
	£	112	£	112
	€	63	€	63
	AUD	78	AUD	99
	¥	490	¥	490
	SGD	13	SGD	8
	ZAR	69	ZAR	223
	CAD	24	CAD	10
	CHF	10	CHF	—
Buy	$	450	$	585

5. The list of subsidiaries is included in the condensed consolidated financial statements of Wipro Limited and subsidiaries for the quarter ended September 30, 2014, are available on our company website www.wipro.com

6. Segment Information

The Company is organized by the following operating segments; IT Services and IT Products.

IT Services: The IT Services segment primarily consists of IT Service offerings to our customers organized by industry verticals as follows: Banking, Financial Services and Insurance (BFSI), Healthcare and Life Sciences (HLS), Retail, Consumer, Transport and Government (RCTG), Energy, Natural Resources and Utilities (ENU), Manufacturing (MFG), Global Media and Telecom (GMT). Starting with quarter ended September 30, 2014, it also includes Others which comprises dividend income and gains or losses (net) relating to strategic investments, which are presented within “Finance and other income” in the statement of Income. Key service offering to customers includes software application development and maintenance, research and development services for hardware and software design, business application services, analytics, consulting, infrastructure outsourcing services and business process outsourcing services.

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. During FY 2013-14, the Company ceased the manufacturing of ‘Wipro branded desktops, laptops and servers’. Revenue relating to the above items is reported as revenue from the sale of IT Products.

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 and operating income.

Assets and liabilities used in the Company’s business are not identified to any of the reportable segments, as these are used interchangeably between segments. Management believes that it is currently not practicable to provide segment disclosures relating to total assets and liabilities since a meaningful segregation of the available data is onerous.

3

Information on reportable segment for the quarter ended September 30, 2014, June 30, 2014 and September 30, 2013, and six months ended September 30, 2014 and September 30, 2013, and year ended March 31, 2014 is as follows:

Particulars	Quarter ended									Six months ended						Year ended
	September 30, 2014			June 30, 2014			September 30, 2013			September 30, 2014			September 30, 2013			March 31, 2014
Revenue
IT Services
BFSI		28,411			28,065			26,570			56,476			50,262			106,035
HLS		12,176			11,290			10,174			23,466			18,941			41,130
RCTG		15,218			14,727			14,916			29,945			28,365			58,893
ENU		18,333			16,822			15,897			35,155			30,125			63,923
MFG		19,894			19,110			19,100			39,004			36,129			74,423
GMT		15,203			15,069			14,022			30,272			26,220			55,105
Others		—			—			—			—			—			—
Total of IT Services		109,235			105,083			100,679			214,318			190,042			399,509
IT Products		9,152			7,660			9,374			16,812			17,540			38,785
Reconciling Items		(226	)		(287	)		(133	)		(513	)		(316	)		(666	)
Total		118,161			112,456			109,920			230,617			207,266			437,628
Segment Result
IT Services
BFSI		6,245			6,624			5,981			12,869			10,771			24,153
HLS		2,422			2,131			1,904			4,553			3,308			7,637
RCTG		3,205			3,188			3,252			6,393			5,800			13,012
ENU		5,000			4,553			4,260			9,553			7,848			17,418
MFG		4,034			4,368			4,489			8,402			7,874			17,348
GMT		3,496			3,762			3,157			7,258			5,392			11,569
Others		608			(25	)		—			583			—			—
Unallocated		(987	)		(623	)		(399	)		(1,611	)		(504	)		(804	)
Total of IT Services		24,023			23,978			22,644			48,000			40,489			90,333
IT Products		62			165			152			227			283			310
Reconciling Items		(1,023	)		(372	)		(374	)		(1,394	)		(648	)		(1,289	)
Total		23,062			23,771			22,422			46,833			40,124			89,354
Finance Expense		(989	)		(888	)		(656	)		(1,877	)		(1,151	)		(2,891	)
Finance and Other Income		5,109			4,239			3,412			9,348			6,774			14,542
Profit before tax		27,182			27,122			25,178			54,304			45,747			101,005
Income tax expense		(6,199	)		(5,942	)		(5,754	)		(12,141	)		(10,005	)		(22,600	)
Profit for the period		20,983			21,180			19,424			42,163			35,742			78,405

4

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

	Quarter ended						Six months ended				Year ended
	September 30, 2014		June 30, 2014		September 30, 2013		September 30, 2014		September 30, 2013		March 31, 2014
India		10,668		11,072		11,304		21,739		21,999		46,235
Americas		57,133		52,876		50,421		110,009		95,087		200,343
Europe		30,884		31,367		30,209		62,251		56,746		120,868
Rest of the world		19,476		17,141		17,986		36,618		33,434		70,182
		118,161		112,456		109,920		230,617		207,266		437,628

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.

No client individually accounted for more than 10% of the revenues during the quarter ended September 30, 2014, June 30, 2014 and September 30, 2013, six months ended September 30, 2014 and September 30, 2013 and year ended March 31, 2014.

Notes:

a) ‘Reconciling items’ includes elimination of inter-segment transactions, dividend income/ gains/ losses relating to strategic investments and other corporate activities.

b) Segment result represents operating profits of the segments and dividend income and gains or losses (net) relating to strategic investments, which are presented within “Finance and other income” in the statement of Income.

c) Revenues include excise duty amounting to 1, 1 and 13 for the quarter ended September 30, 2014, June 30, 2014 and September 30, 2013, respectively, 2 and 27 for the six months ended September 30, 2014 and September 30 2013, respectively and 79 for the year ended March 31, 2014. For the purpose of segment reporting, the segment revenues are net of excise duty. Excise duty is reported in reconciling items.

d) 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).

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

f) For evaluating the performance of the individual business segments, amortization of customer related intangibles acquired through business combinations 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. 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.

7. The Company has granted Nil, 2,480,000 and Nil options under RSU Options Plan and 35,000, 1,654,500 and Nil options under ADS during the quarter ended September 30, 2014, June 30, 2014 and September 30, 2013 and 2,480,000 and NIL options under RSU Plan and 1,689,500 and Nil options under ADS during the six months ended September 30, 2014 and 2013, respectively and 30,000 options under RSU Plan and Nil options under ADS during the year ended March 31, 2014.

5

8. Business Combination

Opus Capital Markets Consultants LLC

On January 14, 2014, the Company had obtained control of Opus Capital Markets Consultants LLC (‘Opus’) by acquiring 100% of its share capital. Opus is a US-based provider of mortgage due diligence and risk management services. The acquisition will strengthen Wipro’s mortgage solutions and complement its existing offerings in mortgage origination, servicing and secondary market.

The acquisition was executed through a share purchase agreement for a consideration of US$ 75 million including a deferred earn-out component of US$ 21 million, which is dependent on achievement of revenues and earnings over a period of 3 years. The provisional fair value of the contingent consideration amounting to 781, recognized on the acquisition date is determined by discounting the estimated amount payable to the previous owners based on achievement of forecast revenue and EBIT. The estimated fair value would increase (decrease) if: (a) the annual growth rate were higher (lower); (b) the EBIT margin were higher (lower); or (c) the risk adjusted discount rate were lower (higher).

During the previous quarter, an amount of $0.94 million had been received on conclusion of certain closing conditions which has been recorded as a reduction of the purchase consideration, thereby resulting in reduction of goodwill.

The following table presents the provisional allocation of purchase price:

Description	Purchase price allocated
Assets
Cash and cash equivalents		22
Property, plant & equipment (including software)		160
Trade receivable		456
Other assets		20
Customer related intangibles		234
Non-compete arrangement		216
Liabilities
Other liabilities		(258	)
Deferred income taxes, net		(133	)
Total		717
Goodwill		3,007
Total purchase price		3,724

Goodwill is not expected to be deductible for income tax purposes.

The purchase consideration has been allocated on a provisional basis based on management’s estimates. The Company is in the process of making a final determination of the fair value of assets and liabilities, contingent consideration and useful lives of certain customer-related intangibles. Finalization of the purchase price allocation based on an independent third party appraisal may result in certain adjustments to the above allocation

6

ATCO I-Tek Inc.

On August 15, 2014, the Company obtained control of ATCO I-Tek Inc. (‘ATCO I-Tek’) by acquiring 100% of its share capital. ATCO I-Tek is a Canada based provider of IT services to ATCO Ltd. The acquisition will strengthen Wipro’s IT services delivery model in North America and Australia.

The acquisition was executed through a share purchase and sale agreement for Canada and asset sale and purchase agreement for Australia for an all-cash consideration of Canadian Dollars (CAD) 204 million.

The following table presents the provisional allocation of purchase price:

Description	Purchase price allocated
Assets
Cash		71
Property, plant & equipment (including capital work-in-progress and software)		1,658
Trade receivables		210
Other assets		267
Customer related intangibles		8,073
Liabilities
Trade payables and accrued liabilities		(755	)
Deferred income taxes, net		(2,115	)
Total		7,409
Goodwill		4,011
Total purchase price		11,420

The goodwill of 4,011 comprises of value of expected synergies arising from the acquisition. Goodwill is not expected to be deductible for income tax purposes. The purchase consideration was settled in cash.

If the acquisition had occurred on April 1, 2014, management estimates that consolidated revenue for the Company would have been 233,212 and the profit after taxes would have been 42,607, for six months ended September 30, 2014. The pro-forma amounts are not necessarily indicative of the results that would have occurred if the acquisition had occurred on dates indicated or that may result in the future.

The purchase consideration has been allocated on a provisional basis based on management’s estimates. The Company is in the process of making a final determination of the fair value of assets and liabilities. Finalization of the purchase price allocation based on an independent third party appraisal may result in certain adjustments to the above allocation.

9. Subsequent Events

On October 8, 2014, the Company has entered into a Series G Preferred Unit Purchase Agreement to increase its investment in Opera Solutions LLC by $ 8.2 million. Post the additional investment, the Company will continue to classify the investment as Available for sale investment.

7

10. Stand-alone information (Audited)

Particulars	Quarter ended						Six Months ended				Year ended
	September 30, 2014		June 30, 2014		September 30, 2013 #		September 30, 2014		September 30, 2013 #		March 31, 2014
Income from Operations (Net)		103,582		101,041		98,472		204,623		186,295		391,333
Profit before tax		25,904		26,434		21,973		52,338		39,671		96,082
Profit after tax		19,920		20,672		16,332		40,592		29,712		73,874

^#  Recasted to give effect to the scheme of amalgamation of Wipro Energy IT Services Limited and Wipro Technology Services Limited, (wholly owned subsidiaries) with Wipro Limited as approved by the Honorable High Court of Karnataka, with April 1, 2013 being the appointed date.

11. Consolidated Statement of assets and Liabilities (IFRS)

Statement of Assets and Liabilities

	Particulars	As at September 30, 2014		As at March 31, 2014
I.	EQUITY AND LIABILITIES
1	Shareholder’s funds
	Share capital		4,935		4,932
	Reserves and surplus		369,002		338,567
			373,937		343,499
2	Minority Interest		1,379		1,387
3	Non- current liabilities
	Long-term borrowings		11,124		10,909
	Deferred tax liabilities		4,006		1,796
	Other long term liabilities		5,087		4,803
	Long-term provisions		3,654		3,454
			23,871		20,962
4	Current liabilities
	Short term borrowings		46,072		40,683
	Trade payables and accrued expense		54,160		52,256
	Other current liabilities		28,169		29,665
	Short term provisions		11,984		13,852
			140,385		136,456
	TOTAL EQUITY AND LIABILTIES		539,572		502,304

	Particulars	As at September 30, 2014		As at March 31, 2014
II	ASSETS
1	Non-current assets
	Fixed assets
	Tangible assets		54,729		51,449
	Intangible assets		9,488		1,936
	Goodwill		68,537		63,422
	Non-current investments		2,724		2,676
	Deferred tax assets		3,640		3,362
	Long-term loans and advances		10,122		10,192
	Other non-current assets		14,550		14,581
			163,790		147,618
2	Current assets
	Current investments		66,727		60,557
	Inventories		2,776		2,293
	Trade receivables		88,260		85,392
	Cash and bank balances		108,811		114,201
	Short-term loans and advances		7,093		9,774
	Other current assets		102,115		82,469
			375,782		354,686
	TOTAL ASSETS		539,572		502,304

	By order of the Board,	WIPRO LIMITED
	for, Wipro Limited	Regd. Office: Doddakanneli,
Place: Bangalore	Azim H Premji	Sarjapur Road, Bangalore - 560 035,
Date: October 22, 2014	Chairman	www.wipro.com
CIN: L32102KA1945PLC020800; Registered Office: Wipro Limited, Doddakanneli, Sarjapur Road, Bangalore-560035, India Website: www.wipro.com; Email id - info@wipro.com; Tel: +91-80-2844 0011; Fax: +91-80-2844 0054

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