WIPRO LIMITED CONSOLIDATED UNDER IFRS

STATEMENT OF FINANCIAL POSITION

Particulars
Assets
Goodwill
Intangible assets
Property, plant and equipment
Investment in equity accounted investees
Derivative assets
Deferred tax assets
Non-current tax assets
Other non-current assets
Total non-current assets
Inventories
Trade receivables
Other current assets
Unbilled revenues
Available for sale investments
Current tax assets
Derivative assets
Cash and cash equivalents
Total current assets
Total Assets
Equity
Share capital
Share premium
Retained earnings
Share based payment reserve
Other components of equity
Shares held by controlled trust
Equity attributable to the equity holders of the Company
Non-controlling interest
TOTAL EQUITY
Liabilities
Loans and borrowings
Derivative liabilities
Deferred tax liabilities
Non-current tax liabilities
Other non-current liabilities
Provisions

2012

Year ended 31st March

2011

67,937
4,229
58,988
3,232
3,462
2,597
10,287
11,781
162,513
10,622
80,328
25,743
30,025
41,961
5,635
1,468
77,666
273,448
435,961

54,818
3,551
55,094
2,993
2,984
1,467
9,239
8,983
139,129
9,707
61,627
19,744
24,149
49,282
4,955
1,709
61,141
232,314
371,443

4,917
30,457
241,912
1,976
6,594
(542)
285,314
849
286,163

4,908
30,124
203,250
1,360
580
(542)
239,680
691
240,371

22,510
307
353
5,403
3,519
61

19,759
2,586
301
5,021
2,706
81

Total non-current liabilities

Loans and borrowings and bank overdraft
Trade payables and accrued expenses
Unearned revenues
Current tax liabilities
Derivative liabilities
Other current liabilities
Provisions
Total current liabilities
TOTAL LIABILITIES
TOTAL EQUITY AND LIABILITIES

32,153
36,448
47,258
9,569
7,232
6,354
9,703
1,121
117,685
149,838
436,001

30,454
33,043
44,052
6,595
7,340
1,358
5,906
2,324
100,618
131,072
371,443

FRS
(Rs. in Million)

Year ended 31st March

2010

2009

53,802
56,143
4,011
3,493
53,458
49,794
2,345
1,670
1,201
543
1,686
4,369
3,464
2,690
8,784
7,378
128,751 126,080
7,926
7,587
50,928
50,123
21,106
14,664
16,708
14,108
30,420
16,293
6,596
5,664
2,615
619
64,878
49,117
201,177 158,175
329,928 284,255
2,936
2,930
29,188
27,280
165,789
126,646
3,140
3,745
(4,399) -12,915
(542)
-542
196,112 147,144
437
237
196,549 147,381
18,107
2,882
380
3,065
3,233
100

19,681
8,767
474
2,321
4,332
448

27,767
36,023
44,404
37,211
38,748
40,191
7,462
8,734
4,850
4,171
1,375
3,255
6,499
5,582
2,274
1,708
105,612 100,852
133,379 136,874
329,928 284,255

Balancesheet - Wipro Ltd.

Particulars

Mar'12

Mar'11

Mar'10

Mar'09

Mar'08

Liabilities

12 Months

12 Months

12 Months

12 Months

12 Months

Share Capital

491.7

491.5

295.4

294.5

350.3

Reserves & Surplus

23,860.80

20,829.40

17,396.80

12,220.50

11,260.40
11,610.70

Net Worth

24,352.50

21,320.90

17,692.20

12,515.00

Secured Loans

Unsecured Loans

5,242.20

4,744.10

5,530.20

5,013.90

3,818.40

TOTAL LIABILITIES

29,595.70

26,065.00

23,222.40

17,528.90

15,433.10
Assets

Gross Block

8,807.80

7,779.30

6,761.30

5,743.30

2,282.20

(-) Acc. Depreciation

4,158.00

3,542.30

3,105.00

2,563.70

Net Block
Capital Work in
Progress.
Investments.

4,649.80

4,237.00

3,656.30

3,179.60

2,282.20

490.1

603.1

991.1

1,311.80

1,335.00

10,335.20

10,813.40

8,966.50

6,895.30

4,500.10

Inventories

785.1

724.9

606.9

459.6

448.1

Sundry Debtors

7,967.00

5,781.30

5,016.40

4,446.40

3,646.60

Cash And Bank

Loans And
Advances

6,232.80

5,203.30

5,664.30

4,409.20

3,732.10

8,135.90

6,756.80

5,425.90

4,202.00

4,231.30

Total Current Assets

23,120.80

18,466.30

16,713.50

13,517.20

12,058.10

Current Liabilities

5,984.20

5,290.00

4,874.20

5,564.30

3,361.60

Provisions
Total Current
Liabilities
NET CURRENT
ASSETS
Misc. Expenses
TOTAL ASSETS
(A+B+C+D+E)

3,016.00

2,764.80

2,230.80

1,810.70

1,380.70

9,000.20

8,054.80

7,105.00

7,375.00

4,742.30

14,120.60

10,411.50

9,608.50

6,142.20

7,315.80

29,595.70

26,065.00

23,222.40

17,528.90

15,433.10

Profit & Loss - Wipro Ltd.

Mar'12

Mar'11

Mar'10

Mar'09

Mar'08

12 Months

12 Months

12 Months

12 Months

12 Months

Sales Turnover

31,803.40

26,401.20

23,006.30

21,612.80

17,658.10

Excise Duty

120.5

100.7

84.3

105.5

165.5

NET SALES

31,682.90

26,300.50

22,922.00

21,507.30

17,492.60

INCOME:

Other Income

TOTAL INCOME

32,547.10

26,962.80

23,356.20

21,975.50

17,819.50

Manufacturing Expenses

3,956.30

2,979.90

2,286.70

1,841.80

299.8

Material Consumed

4,729.80

3,774.00

3,657.80

3,442.60

2,952.30

Personal Expenses

13,223.70

10,937.40

9,062.80

9,249.80

7,409.10

EXPENDITURE:

Selling Expenses

470.4

412.7

378.1

308.4

532.1

Administrative Expenses

3,083.00

2,435.60

2,035.10

1,906.00

2,583.70

Expenses Capitalised

Provisions Made

TOTAL EXPENDITURE

25,463.20

20,539.60

17,420.50

16,748.60

13,777.00

Operating Profit

6,219.70

5,760.90

5,501.50

4,758.70

3,715.60

EBITDA

7,083.90

6,423.20

5,935.70

5,226.90

4,042.50

Depreciation

739.5

600.1

579.6

533.6

456

Other Write-offs

6.6

EBIT

6,337.80

5,823.10

5,356.10

4,693.30

3,586.50

Interest

79.9

58.6

99.8

196.8

116.8
3,469.70

EBT

6,257.90

5,764.50

5,256.30

4,496.50

Taxes

1,233.50

861.8

790.8

574.1

406.4

Profit and Loss for the Year

5,024.40

4,902.70

4,465.50

3,922.40

3,063.30

Non Recurring Items

-339.3

-59

432.5

-948.6

Other Non Cash Adjustments

Other Adjustments

REPORTED PAT

4,685.10

4,843.70

4,898.00

2,973.80

3,063.30
KEY ITEMS

Preference Dividend

490.8

Equity Dividend

1,475.20

981.8

880.9

586

876.5

Equity Dividend (%)

300.02

200.04

300.03

200

299.86

Shares in Issue (Lakhs)

24,587.56

24,544.09

14,682.11

14,649.81

14,615.00

EPS - Annualised (Rs)

19.05

19.73

33.36

20.3

20.96

Type Company

Capital Structure - Wipro Ltd.

Period

Instrument

-PAIDUP-

Authorized Capital

Issued Capital

(Rs. cr)

(Rs. cr)

Shares (nos)

From

To

2011

2012

Equity Share

530

491.8

2458756228

2010

2011

Equity Share

530

490.9

2454409145

2009

2010

Equity Share

330

293.6

1468211189

2008

2009

Equity Share

330

293

1465000000

2007

2008

Equity Share

330

292.3

1461453320

2006

2007

Equity Share

330

291.8

1458999650

2005

2006

Equity Share

330

285.2

1425754267

2004

2005

Equity Share

150

140.7

703570522

2003

2004

Equity Share

75

46.6

232759152

2002

2003

Equity Share

75

46.5

232563992

2001

2002

Equity Share

75

46.5

232465689

2000

2001

Equity Share

75

46.5

232433019

1999

2000

Equity Share

47

45.8

229156350

1998

1999

Equity Share

46

45.8

45831270

1997

1998

Equity Share

46

45.8

45831270

1994

1997

Equity Share

16

15.3

15277090

1993

1994

Equity Share

7.4

7373440

1992

1993

Equity Share

7.4

7373440

1989

1992

Equity Share

3.7

3686720

1986

1989

Equity Share

1.8

1843360

1984

1985

Equity Share

0.9

92168

1971

1980

Equity Share

0.5

0.5

45334

1947

1971

Equity Share

0.5

0.2

22667

1946

1947

Equity Share

0.5

0.2

17000

-PAIDUPCapital (Rs.
Cr)
2
491.8

Face Value

490.9

293.6

293

292.3

291.8

285.2

140.7

46.6

46.5

46.5

46.5

45.8

10

45.8

10

45.8

10

15.3

10

7.4

10

7.4

10

3.7

10

1.8

100

0.9

100

0.5

100

0.2

100

0.2

Shareholding pattern - Wipro Ltd.

Holder's Name

No of Shares

% Share Holding

Promoters

1927880883

78.31%

ForeignInstitutions

160916284

6.54%

GeneralPublic

131888843

5.36%

OtherCompanies

72344313

2.94%

NBanksMutualFunds

43653145

1.77%

FinancialInstitutions

42545345

1.73%

ForeignNRI

23489284

0.95%

Others

16557158

0.67%

Directors

172761

0.01%

ForeignIndustries

50872

0.00%