|
WIPRO LIMITED AND SUBSIDIARIES
|
| INTERIM CONDENSED CONSOLIDATED STATEMENT OF FINANCIAL POSITION |
| (Rs in millions, except share and per share data, unless otherwise stated) |
| |
|
|
|
|
|
|
|
| |
|
|
As at March 31, 2024 |
|
As at March 31, 2025 |
| |
|
|
|
|
Convenience translation into US dollar in millions (unaudited) |
| ASSETS |
|
| Goodwill |
|
|
316,002 |
|
325,014 |
|
3,804 |
| Intangible assets |
|
|
32,748 |
|
27,450 |
|
321 |
| Property, plant and equipment |
|
|
81,608 |
|
80,684 |
|
944 |
| Right-of-Use assets |
|
|
17,955 |
|
25,598 |
|
300 |
| Financial assets |
|
|
|
|
|
|
|
| Derivative assets |
|
|
25 |
|
^ |
|
^ |
| Investments |
|
|
21,629 |
|
26,458 |
|
310 |
| Trade receivables |
|
|
4,045 |
|
299 |
|
3 |
| Other financial assets |
|
|
5,550 |
|
4,664 |
|
54 |
| Investments accounted for using the equity method |
|
|
1,044 |
|
1,327 |
|
16 |
| Deferred tax assets |
|
|
1,817 |
|
2,561 |
|
30 |
| Non-current tax assets |
|
|
9,043 |
|
7,230 |
|
85 |
| Other non-current assets |
|
|
10,331 |
|
7,460 |
|
87 |
| Total non-current assets |
|
|
501,797 |
|
508,745 |
|
5,954 |
| Inventories |
|
|
907 |
|
694 |
|
8 |
| Financial assets |
|
|
|
|
|
|
|
| Derivative assets |
|
|
1,333 |
|
1,820 |
|
21 |
| Investments |
|
|
311,171 |
|
411,474 |
|
4,817 |
| Cash and cash equivalents |
|
|
96,953 |
|
121,974 |
|
1,428 |
| Trade receivables |
|
|
115,477 |
|
117,745 |
|
1,378 |
| Unbilled receivables |
|
|
58,345 |
|
64,280 |
|
753 |
| Other financial assets |
|
|
10,536 |
|
8,448 |
|
99 |
| Contract assets |
|
|
19,854 |
|
15,795 |
|
185 |
| Current tax assets |
|
6,484 |
|
6,417 |
|
75 |
| Other current assets |
|
|
29,602 |
|
29,128 |
|
341 |
| Total current assets |
|
|
650,662 |
|
777,775 |
|
9,105 |
| |
|
|
|
|
|
| TOTAL ASSETS |
|
|
1,152,459 |
|
1,286,520 |
|
15,059 |
| |
| EQUITY |
|
|
|
|
|
|
|
| Share capital |
|
|
10,450 |
|
20,944 |
|
245 |
| Share premium |
|
|
3,291 |
|
2,628 |
|
31 |
| Retained earnings |
|
|
630,936 |
|
716,477 |
|
8,387 |
| Share-based payment reserve |
|
|
6,384 |
|
6,985 |
|
82 |
| Special Economic Zone re-investment reserve |
|
|
42,129 |
|
27,778 |
|
325 |
| Other components of equity |
|
|
56,693 |
|
53,497 |
|
626 |
| Equity attributable to the equity holders of the Company |
|
|
749,883 |
|
828,309 |
|
9,696 |
| Non-controlling interests |
|
|
1,340 |
|
2,138 |
|
25 |
| TOTAL EQUITY |
|
|
751,223 |
|
830,447 |
|
9,721 |
| |
| LIABILITIES |
|
|
|
|
|
|
|
| Financial liabilities |
|
|
|
|
|
|
|
| Loans and borrowings |
|
|
62,300 |
|
63,954 |
|
749 |
| Lease liabilities |
|
|
13,962 |
|
22,193 |
|
260 |
| Derivative liabilities |
|
|
4 |
|
– |
|
– |
| Other financial liabilities |
|
|
4,985 |
|
7,793 |
|
91 |
| Deferred tax liabilities |
|
|
17,467 |
|
16,443 |
|
192 |
| Non-current tax liabilities |
|
|
37,090 |
|
42,024 |
|
492 |
| Other non-current liabilities |
|
|
12,970 |
|
17,119 |
|
200 |
| Provisions |
|
|
– |
|
294 |
|
3 |
| Total non-current liabilities |
|
|
148,778 |
|
169,820 |
|
1,987 |
| Financial liabilities |
|
|
|
|
|
|
|
| Loans, borrowings and bank overdrafts |
|
|
79,166 |
|
97,863 |
|
1,146 |
| Lease liabilities |
|
|
9,221 |
|
8,025 |
|
94 |
| Derivative liabilities |
|
|
558 |
|
968 |
|
11 |
| Trade payables and accrued expenses |
|
|
88,566 |
|
88,252 |
|
1,033 |
| Other financial liabilities |
|
|
2,272 |
|
3,878 |
|
45 |
| Contract liabilities |
|
|
17,653 |
|
20,063 |
|
235 |
| Current tax liabilities |
|
|
21,756 |
|
34,481 |
|
404 |
| Other current liabilities |
|
|
31,295 |
|
31,086 |
|
364 |
| Provisions |
|
|
1,971 |
|
1,637 |
|
19 |
| Total current liabilities |
|
|
252,458 |
|
286,253 |
|
3,351 |
| TOTAL LIABILITIES |
|
|
401,236 |
|
456,073 |
|
5,338 |
| |
| TOTAL EQUITY AND LIABILITIES |
|
|
1,152,459 |
|
1,286,520 |
|
15,059 |
| |
|
|
|
|
|
| ^ Value is less than 0.5 |
|
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|
|
|
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|
