Wipro Ltd (WIT) SEC Filing 20-F Annual Report for the fiscal year ending Thursday, March 31, 2022

Cover Page

Consolidated Statement Of Cash Flows

Consolidated Statement Of Changes In Equity

Consolidated Statement Of Changes In Equity (Parenthetical)

Consolidated Statement Of Comprehensive Income

Consolidated Statement Of Financial Position

Consolidated Statement Of Income

Additional Capital Disclosures

Additional Capital Disclosures (Tables)

Additional Capital Disclosures - Additional Information (Detail)

Additional Capital Disclosures - Summary Of Capital Structure (Detail)

Basis Of Preparation Of Consolidated Financial Statements

Basis Of Preparation Of Consolidated Financial Statements - Additional Information (Detail)

Business Combination

Business Combination (Tables)

Business Combination - Additional Information (Detail)

Business Combination - Schedule Of Allocation Of Purchase Price For Business Combinations (Detail)

Business Combination - Schedule Of The Purchase Price Allocation (Detail)

Cash And Cash Equivalents

Cash And Cash Equivalents (Tables)

Cash And Cash Equivalents - Summary Of Cash And Cash Equivalents (Detail)

Cash And Cash Equivalents - Summary Of Cash And Cash Equivalents For The Purpose Of Cash Flow Statement (Detail)

Commitments And Contingencies

Commitments And Contingencies - Additional Information (Detail)

Customer Contract With Metro Ag

Customer Contract With Metro Ag - Additional Information (Details)

Disclosure On The Code On Social Security, 2020

Dividends And Buyback Of Equity Shares

Dividends And Buyback Of Equity Shares - Additional Information (Detail)

Earnings Per Equity Share

Earnings Per Equity Share (Tables)

Earnings Per Equity Share - Summary Of Basic Earnings Per Share (Detail)

Earnings Per Equity Share - Summary Of Diluted Earnings Per Share (Detail)

Employee Benefits

Employee Benefits (Tables)

Employee Benefits - Additional Information (Detail)

Employee Benefits - Summary Of Change In Plan Assets (Detail)

Employee Benefits - Summary Of Change In Present Value Of Defined Obligation (Detail)

Employee Benefits - Summary Of Defined Benefit Plan Actuarial (Gains)/ Losses Recognized In Other Comprehensive Income (Detail)

Employee Benefits - Summary Of Defined Benefit Plans (Detail)

Employee Benefits - Summary Of Employee Benefit Costs (Detail)

Employee Benefits - Summary Of Employee Costs (Detail)

Employee Benefits - Summary Of Expected Future Contribution And Estimated Future Benefit Payments (Detail)

Employee Benefits - Summary Of Fund And Plan Assets Of Provident Fund (Detail)

Employee Benefits - Summary Of Principal Assumptions Used For Purpose Of Actuarial Valuation Of Defined Benefit Plans (Detail)

Employee Stock Incentive Plans

Employee Stock Incentive Plans (Tables)

Employee Stock Incentive Plans - Additional Information (Detail)

Employee Stock Incentive Plans - Disclosure Of Activities In Cash Settled Stock Option Plans And Restricted Stock Unit Option Plan Explanatory (Detail)

Employee Stock Incentive Plans - Schedule Of General Terms Of Grants Under Stock Option Plans And Restricted Stock Unit Option Plans (Detail)

Employee Stock Incentive Plans - Summary Of General Terms Of Grants Under Stock Option Plans And Restricted Stock Unit Option Plans (Detail)

Events After The Reporting Period

Expenses By Nature

Expenses By Nature (Tables)

Expenses By Nature - Summary Of Expenses By Nature (Detail)

Expenses By Nature - Summary Of Expenses By Nature (Parenthetical) (Detail)

Finance And Other Income And Foreign Exchange Gains/(Losses), Net

Finance And Other Income And Foreign Exchange Gains/(Losses), Net (Tables)

Finance And Other Income And Foreign Exchange Gains/(Losses), Net - Summary Of Finance And Other Income And Foreign Exchange Gains/(Losses), Net (Detail)

Finance Expenses

Finance Expenses (Tables)

Finance Expenses - Summary Of Finance Expense (Detail)

Financial Instruments

Financial Instruments (Tables)

Financial Instruments - Additional Information (Detail)

Financial Instruments - Summary Of Contingent Consideration (Detail)

Financial Instruments - Summary Of Activity In Cash Flow Hedging Reserve Within Equity Related To All Derivative Instruments Classified As Cash Flow Hedges (Detail)

Financial Instruments - Summary Of Activity In Cash Flow Hedging Reserve Within Equity Related To All Derivative Instruments Classified As Cash Flow Hedges (Detail) (Parenthetical)

Financial Instruments - Summary Of Aggregate Contracted Principal Amounts Of Company's Derivative Contracts Outstanding (Detail)

Financial Instruments - Summary Of Aggregate Contracted Principal Amounts Of Company's Derivative Contracts Outstanding (Parenthetical) (Detail)

Financial Instruments - Summary Of Balanced View Of Liquidity And Financial Indebtedness (Detail)

Financial Instruments - Summary Of Details Of Assets And Liabilities Considered Under Level 3 Classification (Detail)

Financial Instruments - Summary Of Fair Value Hierarchy Of Assets And Liabilities Measured At Fair Value Of Recurring Basis (Detail)

Financial Instruments - Summary Of Financial Assets And Liabilities (Detail)

Financial Instruments - Summary Of Foreign Currency Risk From Non-Derivative Financial Instruments (Detail)

Financial Instruments - Summary Of Offsetting Other Financial Assets And Trade Payable And Other Liabilities (Detail)

Financial Instruments - Summary Of Remaining Contractual Maturities Of Significant Financial Liabilities At Reporting Date (Detail)

Foreign Currency Translation Reserve And Other Reserves

Foreign Currency Translation Reserve And Other Reserves (Tables)

Foreign Currency Translation Reserve And Other Reserves - Summary Of Movement In Foreign Currency Translation Reserve Attributable To Equity Holders (Detail)

Foreign Currency Translation Reserve And Other Reserves - Summary Of Movement In Other Reserve (Detail)

Goodwill And Intangible Assets

Goodwill And Intangible Assets (Tables)

Goodwill And Intangible Assets - Additional Information (Detail)

Goodwill And Intangible Assets - Summary Of Estimated Remaining Amortization Period For Intangible Assets Acquired On Acquisition (Detail)

Goodwill And Intangible Assets - Summary Of Goodwill Has Been Re-Allocated To The Cgus Using A Relative Value Approach (Detail)

Goodwill And Intangible Assets - Summary Of Movement In Goodwill Balance (Detail)

Goodwill And Intangible Assets - Summary Of Movement In Goodwill Balance (Parenthetical) (Detail)

Goodwill And Intangible Assets - Summary Of Movement In Intangible Assets (Detail)

Goodwill And Intangible Assets - Summary Of Movement In Intangible Assets (Parenthetical) (Detail)

Income Taxes

Income Taxes (Tables)

Income Taxes - Additional Information (Detail)

Income Taxes - Movement In Deferred Tax Assets And Liabilities (Detail)

Income Taxes - Summary Of Allocation Of Income Tax Expense To Comprehensive Income (Detail)

Income Taxes - Summary Of Components Of Deferred Tax Assets And Liabilities (Detail)

Income Taxes - Summary Of Components Of Income Tax Expense (Detail)

Income Taxes - Summary Of Reconciliation Of Income Tax Expense (Detail)

Inventories

Inventories (Tables)

Inventories - Schedule Of Inventories (Detail)

Investments

Investments (Tables)

Investments - Schedule Of Investment (Detail)

Investments - Schedule Of Investment (Parenthetical) (Detail)

Investments - Summary Of Equity Method Investments (Detail)

Investments - Summary Of Financial Information In Respect Of Investments Accounted For Using Equity Method (Detail)

Loans, Borrowings And Bank Overdrafts

Loans, Borrowings And Bank Overdrafts (Tables)

Loans, Borrowings And Bank Overdrafts - Additional Information (Detail)

Loans, Borrowings And Bank Overdrafts - Summary Of Changes In Financing Liabilities Arising From Cash And Non-Cash Changes (Detail)

Loans, Borrowings And Bank Overdrafts - Summary Of Current And Non-Current Borrowings (Detail)

Loans, Borrowings And Bank Overdrafts - Summary Of Long - Term Loans And Borrowings (Detail)

Material Accounting Policy Information

Material Accounting Policy Information (Policies)

Material Accounting Policy Information (Tables)

Material Accounting Policy Information - Additional Information (Detail)

Material Accounting Policy Information - Summary Of Estimated Useful Lives Of Amortizable Intangible Assets (Detail)

Material Accounting Policy Information - Summary Of Estimated Useful Lives Of Assets (Detail)

Other Assets

Other Assets (Tables)

Other Assets - Summary Of Detailed Information About Other Assets (Detail)

Other Assets - Summary Of Detailed Information About Other Assets (Parenthetical) (Detail)

Other Financial Assets

Other Financial Assets (Tables)

Other Financial Assets - Summary Of Finance Lease Receivables (Detail)

Other Financial Assets - Summary Of Other Financial Assets (Detail)

Other Financial Liabilities

Other Financial Liabilities (Tables)

Other Financial Liabilities - Summary Of Detailed Information About Other Financial Liabilities (Detail)

Other Liabilities

Other Liabilities (Tables)

Other Liabilities - Summary Of Detailed Information About Other Liabilities Explanatory (Detail)

Other Operating Income/(Loss), Net

Other Operating Income/(Loss), Net - Additional Information (Detail)

Property, Plant And Equipment

Property, Plant And Equipment (Tables)

Property, Plant And Equipment - Disclosure Of Summary About Property, Plant And Equipment (Detail)

Property, Plant And Equipment - Disclosure Of Summary About Property, Plant And Equipment (Parenthetical) (Detail)

Provisions

Provisions (Tables)

Provisions - Additional Information (Detail)

Provisions - Summary Of Activity For Provision For Warranty And Other Provisions (Detail)

Provisions - Summary Of Detailed Information About Provisions (Detail)

Related Party Relationship And Transactions

Related Party Relationship And Transactions (Tables)

Related Party Relationships And Transactions - Additional Information (Detail)

Related Party Relationships And Transactions - Summary Of List Of Controlled Trusts (Detail)

Related Party Relationships And Transactions - Summary Of Related Party Transactions (Detail)

Related Party Relationships And Transactions - Summary Of Related Party Transactions (Parenthetical) (Detail)

Related Party Relationships And Transactions - Summary Of Subsidiaries And Associates (Detail)

Revenue

Revenue (Tables)

Revenue - Additional Information (Detail)

Revenue - Schedule Of Disaggregation Of Revenues (Detail)

Right-Of-Use Assets

Right-Of-Use Assets (Tables)

Right-Of-Use Assets - Additional Information (Detail)

Right-Of-Use Assets - Summary Of Lease Expenses (Detail)

Right-Of-Use Assets - Summary Of Right Of Use Assets (Detail)

Right-Of-Use Assets - Summary Of Right Of Use Assets (Parenthetical) (Detail)

Segment Information

Segment Information (Tables)

Segment Information - Additional Information (Detail)

Segment Information - Disclosure Of Contribution Of Revenue More Than 10% From Geographical Areas (Detail)

Segment Information - Summary Of Information On Reportable Segments (Detail)

The Company Overview

Trade Payables And Accrued Expenses

Trade Payables And Accrued Expenses (Tables)

Trade Payables And Accrued Expenses - Summary Of Trade Payables And Accrued Expenses (Detail)

Trade Receivables

Trade Receivables (Tables)

Trade Receivables - Schedule Of Trade Receivables (Detail)

Trade Receivables - Summary Of Allowance For Lifetime Expected Credit Loss (Detail)