Exhibit 99.4

WIPRO LIMITED

CIN: L32102KA1945PLC020800 ; Registered Office : Wipro Limited, Doddakannelli, Sarjapur Road, Bengaluru - 560035, India

Website: www.wipro.com ; Email id – info@wipro.com ; Tel: +91-80-2844 0011 ; Fax: +91-80-2844 0054

AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE THREE MONTHS ENDED JUNE 30, 2024

UNDER IFRS (IASB)

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

	Particulars	Three months ended									Year ended
		June 30, 2024			March 31, 2024			June 30, 2023			March 31, 2024
	Income
	a) Revenue from operations		219,638			222,083			228,310			897,603
	b) Foreign exchange gains/(losses), net		(206	)		(128	)		(62	)		340
I	Total income		219,432			221,955			228,248			897,943
	Expenses
	a) Purchases of stock-in-trade		664			825			978			3,832
	b) Changes in inventories of stock-in-trade		(2	)		156			(182	)		278
	c) Employee benefits expense		132,293			136,255			140,276			549,301
	d) Depreciation, amortization and impairment expense		7,289			8,405			7,380			34,071
	e) Sub-contracting and technical fees		24,767			24,318			26,385			103,030
	f) Facility expenses		4,133			3,727			3,452			14,556
	g) Travel		3,937			3,349			4,175			15,102
	h) Communication		993			956			1,249			4,878
	i) Legal and professional fees		2,282			2,324			2,251			9,559
	j) Software license expense for internal use		4,605			4,395			4,607			18,378
	k) Marketing and brand building		804			667			977			3,555
	l) Lifetime expected credit loss/ (write-back)		(26	)		367			300			640
	m) (Gain)/loss on sale of property, plant and equipment, net		(23	)		102			78			(2,072	)
	n) Other expenses		1,647			736			1,806			6,736
II	Total expenses		183,363			186,582			193,732			761,844
III	Finance expenses		3,288			3,308			3,086			12,552
IV	Finance and other income		7,480			6,759			6,542			23,896
V	Share of net profit/ (loss) of associate and joint venture accounted for using the equity method		(45	)		(202	)		3			(233	)
VI	Profit before tax [I-II-III+IV+V]		40,216			38,622			37,975			147,210
VII	Tax expense		9,850			10,040			9,115			36,089
VIII	Profit for the period [VI-VII]		30,366			28,582			28,860			111,121
	Other comprehensive income (OCI)
	Items that will not be reclassified to profit or loss in subsequent periods
	Remeasurements of the defined benefit plans, net		58			(177	)		(45	)		82
	Net change in fair value of investment in equity instruments measured at fair value through OCI		(319	)		(506	)		16			(473	)
	Items that will be reclassified to profit or loss in subsequent periods
	Foreign currency translation differences		(1,399	)		(844	)		(362	)		4,219
	Reclassification of foreign currency translation differences on liquidation of subsidiaries to statement of income		^			(2	)		2			(198	)
	Net change in time value of option contracts designated as cash flow hedges, net of taxes		4			271			40			198
	Net change in intrinsic value of option contracts designated as cash flow hedges, net of taxes		85			15			512			128
	Net change in fair value of forward contracts designated as cash flow hedges, net of taxes		218			355			1,648			1,655
	Net change in fair value of investment in debt instruments measured at fair value through OCI, net of taxes		184			261			1,039			1,516
IX	Total other comprehensive income for the period, net of taxes		(1,169	)		(627	)		2,850			7,127
	Total comprehensive income for the period [VIII+IX]		29,197			27,955			31,710			118,248
X	Profit for the period attributable to:
	Equity holders of the Company		30,032			28,346			28,701			110,452
	Non-controlling interests		334			236			159			669
			30,366			28,582			28,860			111,121

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	Total comprehensive income for the period attributable to:
	Equity holders of the Company	28,865	27,781	31,640	117,744
	Non-controlling interests	332	174	70	504
		29,197	27,955	31,710	118,248
XI	Paid up equity share capital (Par value ₹ 2 per share)	10,460	10,450	10,978	10,450
XII	Reserves excluding revaluation reserves and Non-controlling interests as per balance sheet				739,433
XIII	Earnings per share (EPS)
	(Equity shares of par value of ₹ 2/- each)
	(EPS for the three months ended periods are not annualized)
	Basic (in ₹)	5.75	5.43	5.23	20.89
	Diluted (in ₹)	5.73	5.41	5.12	20.82

^ Value is less than 0.5

1. The audited consolidated financial results of the Company for the three months ended June 30, 2024, have been approved by the Board of Directors of the Company at its meeting held on July 19, 2024. The Company confirms that its statutory auditors, Deloitte Haskins & Sells LLP have issued an audit report with unmodified opinion on the consolidated financial results.

2. The above consolidated financial results have been prepared on the basis of the audited interim condensed consolidated 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”). All amounts included in the consolidated financial results (including notes) are reported in millions of Indian rupees (₹ in millions) except share and per share data, unless otherwise stated.

3. (Gain)/loss on sale of property, plant and equipment, net has been reclassified from Other expenses and is presented separately for the three months ended June 30, 2023. Gain on sale of property, plant and equipment for the year ended March 31, 2024, includes gain on sale of immovable properties of ₹ (2,357).

4. List of subsidiaries, associate and joint venture as at June 30, 2024 are provided in the table below:

Subsidiaries	Subsidiaries	Subsidiaries	Country of Incorporation
Attune Consulting India Private Limited			India
Capco Technologies Private Limited			India
Wipro Technology Product Services Private Limited			India
Wipro Chengdu Limited			China
Wipro Holdings (UK) Limited			U.K.
	Wipro Financial Outsourcing Services Limited		U.K.
		Wipro UK Limited	U.K.
Wipro HR Services India Private Limited			India
Wipro IT Services Bangladesh Limited			Bangladesh
Wipro IT Services UK Societas			U.K.
	Designit A/S		Denmark
		Designit Denmark A/S	Denmark
		Designit Germany GmbH	Germany
		Designit Oslo A/S	Norway
		Designit Spain Digital, S.L.U	Spain
		Designit Sweden AB	Sweden
		Designit T.L.V Ltd.	Israel
	Wipro Bahrain Limited Co. W.L.L		Bahrain
	Wipro Czech Republic IT Services s.r.o.		Czech Republic
	Wipro CRM Services (formerly known as Wipro 4C NV)		Belgium
		Wipro 4C Consulting France SAS	France
		Wipro CRM Services B.V. (formerly known as Wipro 4C Nederland B.V)	Netherlands
		Wipro CRM Services ApS	Denmark
		Wipro CRM Services UK Limited (1)	U.K.
	Grove Holdings 2 S.á.r.l		Luxembourg
		Capco Solution Services GmbH	Germany

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		The Capital Markets Company Italy Srl	Italy
		Capco Brasil Serviços E Consultoria Ltda	Brazil
		The Capital Markets Company BV (1)	Belgium
	PT. WT Indonesia		Indonesia
	Rainbow Software LLC		Iraq
	Wipro Arabia Limited (2)		Saudi Arabia
		Women’s Business Park Technologies Limited (2)	Saudi Arabia
	Wipro Doha LLC		Qatar
	Wipro Gulf LLC		Sultanate of Oman
	Wipro Holdings Hungary Korlátolt Felelősségű Társaság		Hungary
		Wipro Holdings Investment Korlátolt Felelősségű Társaság	Hungary
	Wipro Information Technology Netherlands BV.		Netherlands
		Wipro do Brasil Technologia Ltda (1)	Brazil
		Wipro Information Technology Kazakhstan LLP	Kazakhstan
		Wipro Outsourcing Services (Ireland) Limited	Ireland
		Wipro Portugal S.A. (1)	Portugal
		Wipro Solutions Canada Limited	Canada
		Wipro Technologies Limited	Russia
		Wipro Technologies Peru SAC	Peru
		Wipro Technologies W.T. Sociedad Anonima	Costa Rica
		Wipro Technology Chile SPA	Chile
	Wipro IT Service Ukraine, LLC		Ukraine
	Wipro IT Services Poland SP Z.O.O		Poland
	Wipro IT Services S.R.L.		Romania
	Wipro Regional Headquarter		Saudi Arabia
	Wipro Technologies Australia Pty Ltd		Australia
		Wipro Ampion Holdings Pty Ltd (1)	Australia
	Wipro Technologies SA		Argentina
	Wipro Technologies SA DE CV		Mexico
	Wipro Technologies South Africa (Proprietary) Limited		South Africa
		Wipro Technologies Nigeria Limited	Nigeria
	Wipro Technologies SRL		Romania
	Wipro (Thailand) Co. Limited		Thailand
Wipro Japan KK			Japan
Wipro Networks Pte Limited			Singapore
	Wipro (Dalian) Limited		China
	Wipro Technologies SDN BHD		Malaysia
Wipro Overseas IT Services Private Limited			India
Wipro Philippines, Inc.			Philippines
Wipro Shanghai Limited			China
Wipro Trademarks Holding Limited			India
Wipro Travel Services Limited			India
Wipro VLSI Design Services India Private Limited			India
Wipro, LLC			USA
	Wipro Gallagher Solutions, LLC		USA
	Wipro Insurance Solutions, LLC		USA
	Wipro IT Services, LLC		USA
		Aggne Global Inc. (3)	USA
		Cardinal US Holdings, Inc.(1)	USA
		Designit North America, Inc.	USA
		Edgile, LLC	USA
		HealthPlan Services, Inc. (1)	USA
		Infocrossing, LLC	USA
		International TechneGroup Incorporated (1)	USA
		Wipro NextGen Enterprise Inc. (1)	USA

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	Rizing Intermediate Holdings, Inc. (1)	USA
	Wipro Appirio, Inc. (1)	USA
	Wipro Designit Services, Inc. (1)	USA
	Wipro Telecom Consulting LLC	USA
	Wipro VLSI Design Services, LLC	USA
Aggne Global IT Services Private Limited (3)		India

The Company controls ‘The Wipro SA Broad Based Ownership Scheme Trust’, ‘Wipro SA Broad Based Ownership Scheme SPV (RF) (PTY) LTD’ incorporated in South Africa and Wipro Foundation in India.

⁽²⁾  All the above direct subsidiaries are 100% held by the Company except that the Company holds 66.67% of the equity securities of Wipro Arabia Limited and 55% of the equity securities of Women’s Business Park Technologies Limited are held by Wipro Arabia Limited.

⁽³⁾  The company holds 60% of the equity securities of Aggne Global IT Services Private Limited and Wipro IT Services, LLC holds 60% of the equity securities of Aggne Global Inc.

⁽¹⁾  Step Subsidiary details of Cardinal US Holdings, Inc., HealthPlan Services, Inc., International TechneGroup Incorporated, Wipro NextGen Enterprise Inc., Rizing Intermediate Holdings, Inc., The Capital Markets Company BV, Wipro Ampion Holdings Pty Ltd, Wipro Appirio, Inc., Wipro Designit Services, Inc., Wipro do Brasil Technologia Ltda, Wipro Portugal S.A. and Wipro CRM Services UK Limited are as follows:

Subsidiaries	Subsidiaries	Subsidiaries	Country of Incorporation
Cardinal US Holdings, Inc.			USA
	ATOM Solutions LLC		USA
	Capco Consulting Services LLC		USA
	Capco RISC Consulting LLC		USA
	The Capital Markets Company LLC		USA
HealthPlan Services, Inc.			USA
	HealthPlan Services Insurance Agency, LLC		USA
International TechneGroup Incorporated			USA
	International TechneGroup Ltd.		U.K.
	ITI Proficiency Ltd		Israel
	MechWorks S.R.L.		Italy
Wipro NextGen Enterprise Inc.			USA
	LeanSwift AB		Sweden
Rizing Intermediate Holdings, Inc.			USA
	Rizing Lanka (Private) Ltd		Sri Lanka
		Attune Netherlands B.V. (4)	Netherlands
	Rizing Solutions Canada Inc.		Canada
	Rizing LLC		USA
		Aasonn Philippines Inc.	Philippines
		Rizing B.V.	Netherlands
		Rizing Consulting Ireland Limited	Ireland
		Rizing Consulting Pty Ltd.	Australia
		Rizing Geospatial LLC	USA
		Rizing GmbH	Germany
		Rizing Limited	U.K.
		Rizing Pte Ltd. (4)	Singapore
The Capital Markets Company BV			Belgium
	CapAfric Consulting (Pty) Ltd		South Africa
	Capco Belgium BV		Belgium
	Capco Consultancy (Malaysia) Sdn. Bhd		Malaysia
	Capco Consultancy (Thailand) Ltd		Thailand
	Capco Consulting Singapore Pte. Ltd		Singapore
	Capco Greece Single Member P.C		Greece
	Capco Poland sp. z.o.o		Poland
	The Capital Markets Company (UK) Ltd		U.K.
		Capco (UK) 1, Limited	U.K.
	The Capital Markets Company BV		Netherlands

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	The Capital Markets Company GmbH		Germany
		Capco Austria GmbH	Austria
	The Capital Markets Company Limited		Hong Kong
		Capco Consulting Services (Guangzhou) Company Limited	China
	The Capital Markets Company Limited		Canada
	The Capital Markets Company S.á.r.l		Switzerland
		Andrion AG	Switzerland
	The Capital Markets Company S.A.S		France
	The Capital Markets Company s.r.o		Slovakia
Wipro Ampion Holdings Pty Ltd			Australia
	Wipro Revolution IT Pty Ltd		Australia
	Crowdsprint Pty Ltd		Australia
	Wipro Shelde Australia Pty Ltd		Australia
Wipro Appirio, Inc.			USA
	Wipro Appirio (Ireland) Limited		Ireland
		Wipro Appirio UK Limited	U.K.
	Topcoder, LLC.		USA
Wipro Designit Services, Inc.			USA
	Wipro Designit Services Limited		Ireland
Wipro do Brasil Technologia Ltda			Brazil
	Wipro do Brasil Servicos Ltda		Brazil
	Wipro Do Brasil Sistemas De Informatica Ltda		Brazil
Wipro Portugal S.A.			Portugal
	Wipro Technologies GmbH		Germany
		Wipro Business Solutions GmbH (4)	Germany
		Wipro IT Services Austria GmbH	Austria
Wipro CRM Services UK Limited			U.K.
	CloudSocius DMCC		United Arab Emirates
(4)  Step Subsidiary details of Attune Netherlands B.V., Rizing Pte Ltd., Wipro Business Solutions GmbH are as follows:
Subsidiaries	Subsidiaries	Subsidiaries	Country of Incorporation
Attune Netherlands B.V.			Netherlands
	Rizing Consulting USA, Inc.		USA
	Rizing Germany GmbH		Germany
	Attune Italia S.R.L		Italy
	Rizing Management LLC		USA
	Attune UK Ltd.		U.K.
Rizing Pte Ltd.			Singapore
	Rizing New Zealand Ltd.		New Zealand
	Rizing Philippines Inc.		Philippines
	Rizing SDN BHD		Malaysia
	Rizing Solutions Pty Ltd		Australia
Wipro Business Solutions GmbH			Germany
	Wipro Technology Solutions S.R.L		Romania

As at June 30, 2024, the Company held 43.7% interest in Drivestream Inc. and 27% interest in SDVerse LLC, accounted for using the equity method.

The list of controlled trusts are:

Name of the entity	Country of incorporation
Wipro Equity Reward Trust	India
Wipro Foundation	India

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5. Segment Information

The Company is organized into the following operating segments: IT Services and IT Products.

IT Services: The IT services segment primarily consists of IT services offerings to customers organized by four Strategic Market Units (“SMUs”)—Americas 1, Americas 2, Europe and Asia Pacific Middle East and Africa (“APMEA”). Americas 1 and Americas 2 are primarily organized by industry sector, while Europe and APMEA are organized by countries.

Americas 1 includes the entire business of Latin America (“LATAM”) and the following industry sectors in the United States of America: communications, media and information services, software and gaming, new age technology, consumer goods, medical devices and life sciences, healthcare, and technology products and services. Americas 2 includes the entire business in Canada and the following industry sectors in the United States of America: banking and financial services, energy, manufacturing and resources, capital markets and insurance, and hi-tech. Europe consists of the United Kingdom and Ireland, Switzerland, Germany, Benelux, the Nordics and Southern Europe. APMEA consists of Australia and New Zealand, India, Middle East, South East Asia, Japan and Africa.

Revenue from each customer is attributed to the respective SMUs based on the location of the customer’s primary buying center of such services. With respect to certain strategic global customers, revenue may be generated from multiple countries based on such customer’s buying centers, but the total revenue related to these strategic global customers are attributed to a single SMU based on the geographical location of key decision makers.

Our IT Services segment provides a range of IT and IT enabled services which include digital strategy advisory, customer centric design, technology consulting, IT consulting, custom application design, development, re-engineering and maintenance, systems integration, package implementation, cloud and infrastructure services, business process services, cloud, mobility and analytics services, research and development and hardware and software design.

IT Products: The Company is a value-added reseller of security, packaged and SaaS software for leading international brands. In certain total outsourcing contracts of the IT Services segment, the Company delivers hardware, software products and other related deliverables. Revenue relating to these items is reported as revenue from the sale of IT Products.

The Chief Executive Officer (“CEO”) and Managing Director of the Company has been identified as the Chief Operating Decision Maker as defined by IFRS 8, “Operating Segments”. The CEO 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 operating 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.

Information on reportable segments for the three months ended June 30, 2024, March 31, 2024, and June 30, 2023, year ended March 31, 2024 are as follows:

Particulars	Three months ended									Year ended
	June 30, 2024			March 31, 2024			June 30, 2023			March 31, 2024
	Audited			Audited			Audited			Audited
Segment revenue
IT Services
Americas 1		67,700			67,229			65,607			268,230
Americas 2		67,338			67,724			68,303			269,482
Europe		60,422			61,344			67,134			253,927
APMEA		23,503			24,499			26,510			102,177
Total of IT Services		218,963			220,796			227,554			893,816
IT Products		469			1,159			694			4,127
Total segment revenue		219,432			221,955			228,248			897,943
Segment result
IT Services
Americas 1		13,687			14,081			13,537			59,364
Americas 2		15,533			15,791			14,169			59,163
Europe		5,873			7,933			9,968			33,354
APMEA		2,441			3,401			2,800			12,619
Unallocated		(1,477	)		(5,011	)		(3,957	)		(20,304	)
Total of IT Services		36,057			36,195			36,517			144,196
IT Products		(47	)		143			(161	)		(371	)
Reconciling Items		59			(965	)		(1,840	)		(7,726	)
Total segment result		36,069			35,373			34,516			136,099
Finance expenses		(3,288	)		(3,308	)		(3,086	)		(12,552	)
Finance and other income		7,480			6,759			6,542			23,896
Share of net profit/ (loss) of associate and joint venture accounted for using the equity method		(45	)		(202	)		3			(233	)
Profit before tax		40,216			38,622			37,975			147,210

Notes:

a) “Reconciling Items” includes elimination of inter-segment transactions and other corporate activities.

b) Revenue from sale of Company owned intellectual properties is reported as part of IT Services revenues.

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c) For the purpose of segment reporting, the Company has included the net impact of foreign exchange gains/(losses), net in revenues amounting to ₹ (206), ₹ (128) and ₹ (62) for the three months ended June 30, 2024, March 31, 2024 and June 30, 2023 respectively and ₹ 340 for the year ended March 31, 2024, which is reported under foreign exchange gains/(losses), net in the consolidated financial results.

d) Restructuring cost of ₹ Nil, ₹ Nil and ₹ 1,887 is included under Reconciling Items for the three months ended June 30, 2024, March 31, 2024, and June 30, 2023, respectively and ₹ 6,814 for the year ended March 31, 2024.

e) Reconciling Items for the three months and year ended March 31, 2024 includes employee costs of ₹ 921 towards outgoing CEO and Managing Director.

f) “Unallocated” within IT Services segment results is after recognition of amortization and impairment expense on intangible assets of ₹ 1,782, ₹ 2,569, ₹ 1,810 and ₹ 11,756 for the three months ended June 30, 2024, March 31, 2024, and June 30, 2023 and year ended March 31, 2024 respectively, and change in fair value of contingent consideration of ₹ Nil, ₹ (792), ₹ (16) and ₹ (1,300) for the three months ended June 30, 2024, March 31, 2024, and June 30, 2023 and year ended March 31, 2024 respectively.

g) Segment results of IT Services segment are after recognition of share-based compensation expense ₹ 1,329, ₹ 1,293 and ₹ 1,544 for the three months ended June 30, 2024, March 31, 2024, and June 30, 2023, respectively and ₹ 5,590 for the year ended March 31, 2024.

h) Segment results of IT Services segment are after recognition of (gain)/loss on sale of property, plant and equipment of ₹ (23), ₹ 102 and ₹ 78 for the three months ended June 30, 2024, March 31, 2024, and June 30, 2023, respectively and ₹ (2,072) for the year ended March 31, 2024.

By order of the Board,	For, Wipro Limited
Place: Bengaluru Date: July 19, 2024	Rishad A. Premji Chairman

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