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

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	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.

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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

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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.

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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

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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.

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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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