{"url_path":"/sec/wit/10-k/2026/item-8","section_key":"item-8","section_title":"Item 8 Financial Information","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-06-02","source_url":"https://www.sec.gov/Archives/edgar/data/1123799/0001193125-26-253514-index.html","accession_number":"0001193125-26-253514","cik":"0001123799","ticker":"WIT","issuer_name":"WIPRO LTD","edgar_url":"https://www.sec.gov/Archives/edgar/data/1123799/0001193125-26-253514-index.html","primary_entity_key":"0001123799","primary_entity_name":"WIPRO LTD"},"word_count":627,"has_tables":true,"body_markdown":"Item 8. Financial Information\n\nConsolidated Statements and Other Financial Information\n\nPlease refer to the following Consolidated Financial Statements and the Auditor’s Report under Item 18 in this Annual Report on Form 20-F for the fiscal year ended March 31, 2026:\n\n•\nReport of the independent registered public accounting firm;\n\n•\nConsolidated Statements of Financial Position as of March 31, 2025 and 2026;\n\n•\nConsolidated Statements of Income for the years ended March 31, 2024, 2025 and 2026;\n\n•\nConsolidated Statements of Comprehensive Income for the years ended March 31, 2024, 2025 and 2026;\n\n•\nConsolidated Statements of Changes in Equity for the years ended March 31, 2024, 2025 and 2026;\n\n•\nConsolidated Statements of Cash Flows for the years ended March 31, 2024, 2025 and 2026; and\n\n•\nNotes to the Consolidated Financial Statements.\n\nThe financial statements of the Company included in this Annual Report on Form 20-F have been prepared in accordance with IFRS as issued by the IASB.\n\nExport Revenue\n\nFor the years ended March 31, 2024, 2025 and 2026, 97.4%, 97.7% and 97.5% of our total segment revenue, respectively, was from export of our products and rendering of services to customers outside of India.\n\nFor the years ended March 31, 2024, 2025 and 2026, we generated ₹ 874,459 million, ₹ 870,217 million and ₹ 904,647 million from export against our total segment revenues of ₹ 897,943 million, ₹ 890,916 million and ₹ 928,093 million, respectively.\n\nLegal Proceedings\n\nPlease see the section titled “Legal Proceedings” under Item 4 of this Annual Report on Form 20-F for this information.\n\nDividends\n\nPublic companies in India typically pay cash dividends even though the amount of such dividends varies from company to company. Under Indian laws, a corporation can pay dividends upon a recommendation by its board of directors and approval by a majority of the shareholders, who have the right to decrease but not increase the amount of the dividend recommended by the board of directors. Under the Companies Act, 2013, dividends may be paid out of profits of a company in the year in which the dividend is declared or out of the undistributed profits of previous fiscal years. The Companies Act, 2013 contains specific conditions for the declaration of dividend out of reserves. The Companies (Declaration and Payment of Dividend) Rules, 2014 (the “Dividend Rules”) also clarify that if there is an inadequacy or absence of profits in any year, a company can declare dividend out of surplus subject to compliance of certain conditions as prescribed in the Dividend Rules. Further, the board of directors may, subject to certain conditions, declare interim dividend, during any financial year or at any time during the period from closure of financial year until the holding of the annual general meeting out of the surplus in the profit and loss account or out of profits of the financial year for which such interim dividend is sought to be declared or out of profits generated in the financial year till the quarter preceding the date of declaration of the interim dividend.\n\nAlthough we have no current intention to discontinue dividend payments, we cannot assure you that any future dividends will be declared or paid or that the amount thereof will not be decreased. Holders of ADSs will be entitled to receive dividends payable on equity shares represented by such ADSs. Cash dividends on equity shares represented by ADSs are paid to the Depositary in rupees and are generally converted by the Depositary into U.S. Dollars and distributed, net of depositary fees, taxes, if any, and expenses, to the holders of such ADSs.\n\nThe Company’s Board-approved Capital Allocation and Dividend Distribution Policy is available on the corporate governance page of the Company’s website at www.wipro.com.\n\nSignificant Changes\n\nNone.\n\n-79-\n\n[Table of Contents](#toc_page)"}