Exhibit 99.3

WIPRO LIMITED – CONSOLIDATED

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

CONSOLIDATED STATUTORILY AUDITED FINANCIAL RESULTS FOR THE QUARTER AND NINE MONTHS ENDED DECEMBER 31, 2014

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

	Particulars	Quarter ended									Nine months ended						Year ended
		December 31, 2014			September 30, 2014			December 31, 2013			December 31, 2014			December 31, 2013			March 31, 2014
1	Income from operations
	a) Net Sales/income from operations (net of excise duty)		120,851			118,160			113,274			351,466			320,513			437,549
	b) Other operating income		—			—			—			—			—			—
	Total income from operations (net)		120,851			118,160			113,274			351,466			320,513			437,549
2	Expenses
	a) Cost of materials consumed		5			10			627			34			781			2,054
	b) Purchase of stock-in-trade		7,392			7,401			7,002			21,345			20,322			27,670
	c) (Increase)/Decrease in inventories of finished stock,
	work-in-progress and stock in process		(1,622	)		(381	)		(131	)		(2,080	)		(468	)		54
	d) Employee compensation		57,175			56,947			52,788			168,011			153,846			206,568
	e) Depreciation and amortisation expense		3,647			3,075			3,109			9,556			8,226			11,106
	f) Sub contracting/technical fees/third party application		14,123			13,067			11,174			38,868			31,921			43,521
	g) Other expenditure		16,097			14,979			15,287			44,865			42,342			57,222
	Total expense		96,817			95,098			89,856			280,599			256,970			348,195
3	Profit from operations before other income, finance costs and exceptional items (1-2)		24,034			23,062			23,418			70,867			63,543			89,354
4	Other Income		5,035			5,109			3,812			14,383			10,585			14,542
5	Profit from ordinary activities before finance costs and exceptional items (3+4)		29,069			28,171			27,230			85,250			74,128			103,896
6	Finance Cost		810			989			898			2,687			2,049			2,891
7	Profit from ordinary activities after finance costs but before exceptional items (5-6)		28,259			27,182			26,332			82,563			72,079			101,005
8	Exceptional items		—			—			—			—			—			—
9	Profit from ordinary activities before tax (7+8)		28,259			27,182			26,332			82,563			72,079			101,005
10	Tax expense		6,228			6,199			6,060			18,369			16,064			22,600
11	Net profit from ordinary activities after tax (9-10)		22,031			20,983			20,272			64,194			56,015			78,405
12	Extraordinary items (net of tax expense)		—			—			—			—			—			—
13	Net profit for the period (11+12)		22,031			20,983			20,272			64,194			56,015			78,405
14	Share in earnings of associates		—			—			—			—			—			—
15	Minority interest		(103	)		(135	)		(125	)		(386	)		(312	)		(438	)
16	Net profit after taxes, minority interest and share of profit of associates (13+14+15)		21,928			20,848			20,147			63,808			55,703			77,967
17	Paid up equity share capital (Face value 2 per share)		4,937			4,935			4,931			4,937			4,931			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 )		8.92			8.49			8.20			25.97			22.69			31.76
	Diluted (in )		8.88			8.45			8.18			25.85			22.62			31.66
	After extraordinary items
	Basic (in )		8.92			8.49			8.20			25.97			22.69			31.76
	Diluted (in )		8.88			8.45			8.18			25.85			22.62			31.66
20	Public shareholding (1)
	Number of shares		608,391,868			607,829,785			605,731,374			608,391,868			605,731,374			606,514,878
	Percentage of holding (as a % of total public shareholding)		25.14	%		25.12	%		25.05	%		25.14	%		25.05	%		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)		74.86	%		74.88	%		74.95	%		74.86	%		74.95	%		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 (September 30, 2014: 440,557,453 ; December 31, 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 October 1, 2014 to December 31, 2014
Sl No.	Nature of the complaint	Nature	Unresolved as at 01.10.2014		Complaints received during the quarter		Complaints disposed during the quarter		Unresolved as at 31.12.2014
1	Non-Receipt of Securities	Complaint		—		1		1		—
2	Non Receipt of Annual Reports	Complaint		—		11		11		—
3	Correction / Duplicate / Revalidation of dividend warrants / Demerger Fractional Payout Warrants	Request		—		167		167		—
4	SEBI/Stock Exchange Complaints	Complaint		—		2		2		—
5	Non Receipt of Dividend warrants	Complaint		—		59		59		—
	TOTAL			—		240		240		—

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 December 31, 2014 have been approved by the directors of the Company at its meeting held on January 16, 2015. 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 Nil, 1 and 43 for the quarter ended December 31, 2014, September 30, 2014 and December 31, 2013, respectively, 2 and 70 for the nine months ended December 31, 2014 and December 31, 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:

	(In Millions)
	As at
	December 31, 2014		March 31, 2014
Designated derivative instruments
Sell	$	977	$	516
	£	186	£	51
	€	159	€	78
	AUD	23	AUD	9
Interest rate swaps	$	150	$	150

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	(In Millions)
	As at
	December 31, 2014		March 31, 2014
Net investment hedges in foreign operations
Others	$	220	$	220
	€	—	€	25
Non designated derivative instruments
Sell	$	824	$	1,061
	£	64	£	112
	€	57	€	63
	AUD	53	AUD	99
	¥	490	¥	490
	SGD	13	SGD	8
	ZAR	69	ZAR	223
	CAD	24	CAD	10
	CHF	10	CHF	—
Buy	$	600	$	585

5. The list of subsidiaries is included in the condensed consolidated financial statements of Wipro Limited and subsidiaries for the quarter ended December 31, 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 December 31, 2014, September 30, 2014 and December 31, 2013, and nine months ended December 31, 2014 and December 31, 2013, and year ended March 31, 2014 is as follows:

	Quarter ended									Nine months ended						Year ended
Particulars	December 31, 2014			September 30, 2014			December 31, 2013			December 31, 2014			December 31, 2013			March 31, 2014
Revenue
IT Services
BFSI		29,177			28,411			27,305			85,653			77,567			106,035
HLS		13,247			12,176			10,914			36,713			29,855			41,130
RCTG		16,005			15,218			15,116			45,951			43,481			58,893
ENU		18,637			18,333			16,625			53,792			46,750			63,923
MFG		20,718			19,894			19,199			59,721			55,328			74,423
GMT		15,661			15,203			14,115			45,933			40,335			55,105
Others		—			—			—			—			—			—
Total of IT Services		113,445			109,235			103,274			327,763			293,316			399,509
IT Products		7,740			9,152			10,155			24,552			27,695			38,785
Reconciling Items		(334	)		(226	)		(112	)		(847	)		(428	)		(666	)
Total		120,851			118,161			113,317			351,468			320,583			437,628
Segment Result
IT Services
BFSI		7,035			6,245			6,377			19,904			17,148			24,153
HLS		2,981			2,422			1,847			7,534			5,155			7,637
RCTG		3,255			3,205			3,164			9,648			8,964			13,012
ENU		4,262			4,668			4,683			13,483			12,531			17,418
MFG		4,228			4,034			4,565			12,630			12,439			17,348
GMT		3,438			3,496			2,845			10,696			8,237			11,569
Others		—			608			—			583			—			—
Unallocated		(458	)		(524	)		309			(1,606	)		(195	)		(804	)
Total of IT Services		24,741			24,154			23,790			72,872			64,279			90,333
IT Products		89			62			(116	)		316			167			310
Reconciling Items		(796	)		(1,154	)		(256	)		(2,321	)		(903	)		(1,289	)
Total		24,034			23,062			23,418			70,867			63,543			89,354
Finance Expense		(810	)		(989	)		(898	)		(2,687	)		(2,049	)		(2,891	)
Finance and Other Income		5,035			5,109			3,812			14,383			10,585			14,542
Profit before tax		28,259			27,182			26,332			82,563			72,079			101,005
Income tax expense		(6,228	)		(6,199	)		(6,060	)		(18,369	)		(16,064	)		(22,600	)
Profit for the period		22,031			20,983			20,272			64,194			56,015			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						Nine months ended				Year ended
	December 31, 2014		September 30, 2014		December 31, 2013		December 31, 2014		December 31, 2013		March 31, 2014
India		10,649		10,668		11,592		32,388		33,591		46,235
Americas		58,735		57,133		51,751		168,744		146,839		200,343
Europe		31,818		30,884		31,543		94,069		88,265		120,868
Rest of the world		19,649		19,476		18,431		56,267		51,888		70,182
		120,851		118,161		113,317		351,468		320,583		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 December 31, 2014, September 30, 2014 and December 31, 2013, nine months ended December 31, 2014 and December 31, 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 Nil, 1 and 43 for the quarter ended December 31, 2014, September 30, 2014 and December 31, 2013, respectively, 2 and 70 for the nine months ended December 31, 2014 and December 31, 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 payment 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, Nil and 30,000 options under RSU Options Plan and Nil, 35,000 and Nil options under ADS during the quarter ended December 31, 2014, September 30, 2014 and December 31, 2013 and 2,480,000 and 30,000 options under RSU Plan and 1,689,500 and Nil options under ADS during the nine months ended December 31, 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 4,589 million (US$ 75 million) which includes a deferred earn-out component of 1,285 million (US$ 21 million), which is dependent on achievement of revenues and earnings over a period of 3 years. This earn-out liability was fair valued at 782 million and recorded as part of preliminary purchase price allocation.

During the current period, the Company concluded the fair value adjustments of the assets acquired and liabilities assumed on acquisition. Consequently, the earn-out liability was recorded at 589 million. Comparatives have not been retrospectively revised as the amounts are not material.

The following table presents the allocation of purchase price:

Description	Pre-acquisition carrying amount			Fair value adjustments			Purchase price allocated
Assets
Cash and cash equivalents		22			—			22
Property, plant & equipment (including software)		160			—			160
Trade receivable		456			—			456
Other assets		20			—			20
Customer related intangibles		—			234			234
Non-compete arrangement		—			216			216
Liabilities
Other liabilities		(258	)		—			(258	)
Deferred income taxes, net		—			(133	)		(133	)
Total		400			317			717
Goodwill								2,810
Total purchase price								3,527

The goodwill of 2,810 comprises of value of expected synergies arising from the acquisition.

As at the period end, the fair value of earn-out liability was determined to be 144 as a result of changes in estimates of revenue and earnings over the earn-out period. The revision of the estimates inter alia has resulted in reduction in the carrying value of intangibles recognized on acquisition. Accordingly, a net gain of 470 has been recorded in the statement of income.

The fair value of earn-out consideration as at the period end was estimated by applying the Discounted Cash Flow approach. The fair value estimates are based on discount rate of 7% and probability adjusted revenue and earnings estimates.

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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 11,420 million (Canadian Dollars 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)		1,407
Trade receivables		210
Other assets		296
Customer related intangibles		8,073
Liabilities
Trade payables and accrued liabilities		(755	)
Deferred income taxes, net		(2,115	)
Total		7,187
Goodwill		4,233
Total purchase price		11,420

The goodwill of 4,233 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 354,062 and the profit after taxes would have been 64,638 for nine months ended December 31, 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 January 16, 2015, the Board of Directors of the Company declared an interim dividend of 5 ($ 0.08) per equity share and ADR (250% on an equity share of par value of 2).

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10. Stand-alone information (Audited)

Particulars	Quarter ended						Nine Months ended				Year ended
	December 31, 2014		September 30, 2014		December 31, 2013 *		December 31, 2014		December 31, 2013*		March 31, 2014
Income from Operations (Net)		105,212		103,582		101,020		309,835		287,315		391,333
Profit before tax		25,886		25,904		26,771		78,224		66,442		96,082
Profit after tax		19,923		19,920		20,633		60,515		50,345		73,874

^* Re-casted to give effect to the scheme of amalgamation of Wipro Energy IT Services India Private 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.

	By order of the Board,	WIPRO LIMITED
	for, Wipro Limited	Regd. Office: Doddakanneli,
Place: Bangalore	Azim H Premji	Sarjapur Road, Bangalore - 560 035,
Date: January 16, 2015	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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