Regulatory Framework
The financial results were prepared pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (LODR Regulations). The reports were submitted to National Stock Exchange of India Limited (NSE: WIPRO), BSE Limited (BSE: 507685), and The Market Operations NYSE, New York (NYSE: WIT).
Auditor Details and Opinions
Auditor Firm: Deloitte Haskins & Sells LLP (Firm's Registration No. 117366W/W-100018)
Signing Partner: Nand Subramanian (Membership No. 110815)
Auditor Address: 13 to 22nd floor, Prestige Trade Tower, 46, Palace Road, Sampangiram Nagar, Bengaluru Urban, Bengaluru-560001, Karnataka, India
Standalone Financial Results Opinion
For the standalone financial results of Wipro Limited for three and six months ended September 30, 2026, the auditor issued an unqualified opinion stating:
- The results are presented in accordance with Regulation 33 of SEBI LODR Regulations
- They give a true and fair view in conformity with Indian Accounting Standard 34 (Ind AS 34) prescribed under section 133 of the Companies Act 2013
- The audit was conducted in accordance with Standards on Auditing specified under Section 143(10) of the Act
Consolidated Financial Results Opinion (Ind AS)
For the consolidated financial results of Wipro Limited and its subsidiaries for three and six months ended September 30, 2026, the auditor issued an unqualified opinion stating:
- Includes financial results of entities as listed in note 5 to the Statement
- Presented in accordance with Regulation 33 of SEBI LODR Regulations
- Gives a true and fair view in conformity with Ind AS 34
Consolidated Financial Results Opinion (IAS)
For the consolidated financial results under International Accounting Standards for three and six months ended September 30, 2026, the auditor issued an unqualified opinion stating:
- Gives a true and fair view in conformity with International Accounting Standard 34 (IAS 34) as issued by the International Accounting Standards Board (IASB)
UDIN Details
- Standalone Report UDIN: 26110815VQCNST3184
- Consolidated Report (Ind AS) UDIN: 26110815OUREBT7864
- Consolidated Report (IAS) UDIN: 26110815IIDRAH5502
Document Dates and Signatories
Report Date: October 15, 2026
Company Signatory: M Sanaulla Khan, Company Secretary
Auditor Signatory: Nand Subramanian, Partner (Membership No. 110815)
Company Registered Office: One International Center, Tower 3, 32nd Floor, Senapati Bapat Marg, Elphinstone Road (West), Mumbai-400 013, Maharashtra, India
Additional Information
The auditor reports are also available on the Company's website at www.wipro.com. The audit was conducted in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (ICAI).