REPORTING CONTEXT CORPORATE OVERVIEW PERFORMANCE AND OUTLOOK SUSTAINABILITY AT WIPRO
Consolidated Financial Statements under Ind AS
Consolidated Statements of Cash Flows
(C in millions, except share and per share data, unless otherwise stated)
For the year ended
March 31, 2025
Cash flows from operating activities:
Profit for the year 132,180
Adjustments to reconcile profit for the year to net cash generated from operating
activities
Gain on sale of property, plant and equipment, net (606)
Depreciation, amortization and impairment expense 29,579
Unrealised exchange (gain)/loss, net (623)
Share-based compensation expense 5,551
Share of net (profit)/loss of associate and joint venture accounted for using equity method (254)
Income tax expense 42,777
Finance and other income, net of finance costs (23,432)
Change in fair value of contingent consideration (169)
Lifetime expected credit loss 324
Other non-cash items -
Changes in operating assets and liabilities, net of effects from acquisitions
(Increase)/Decrease in trade receivables 1,894
(Increase)/Decrease in unbilled receivables and contract assets (1,331)
(Increase)/Decrease in inventories 213
(Increase)/Decrease in other financial assets and other assets 6,609
Increase/(Decrease) in trade payables, other financial liabilities, other liabilities and 548
provisions
Increase/(Decrease) in contract liabilities 2,341
Cash generated from operating activities before taxes 195,601
Income taxes paid, net (26,175)
Net cash generated from operating activities 169,426
Cash flows from investing activities:
Payment for purchase of property, plant and equipment (14,737)
Proceeds from disposal of property, plant and equipment 1,822
Payment for purchase of investments (801,582)
Proceeds from sale of investments 706,520
Payment for business acquisitions including deposits and escrow, net of cash acquired (964)
Payment for investment in joint venture -
Proceeds from/(repayment of) security deposit for property, plant and equipment (300)
Interest received 26,212
Dividend received 2,299
Net cash generated from/(used in) investing activities (80,730)
USTAINABILITY AT WIPRO 290
For the year ended
March 31, 2024
111,121
(2,072)
34,071
655
5,584
233
36,089
(11,344)
(1,300)
640
488
7,824
5,919
287
8,869
(435)
(5,053)
191,576
(15,360)
176,216
(10,510)
4,022
(975,069)
978,598
(5,291)
(484)
300
20,111
3
11,680
VALUE CREATION FOR STAKEHOLDERS RISK MANAGEMENT STATUTORY REPORTS AND FINANCIAL STATEMENTS
Consolidated Financial Statements under Ind AS
Consolidated Statements of Cash Flows
(C in millions, except share and per share data, unless otherwise stated)
For the year ended For the year ende
March 31, 2025 March 31, 202
Cash flows from financing activities:
Proceeds from issuance of equity shares and shares pending allotment 27 13
Repayment of borrowings (177,672) (130,55
Proceeds from borrowings 195,595 120,500
Payment of lease liabilities (10,474) (10,06
Payment for contingent consideration - (1,29
Interest and finance costs paid (8,689) (10,45
Payment of dividend (62,750) (5,21
Payment of dividend to Non-controlling interests holders - (32
Payment for buyback of equity shares, including tax and transaction cost - (145,17
Net cash used in financing activities (63,963) (182,56
Net increase in cash and cash equivalents during the year 24,733 5,329
Effect of exchange rate changes on cash and cash equivalents 290 (23
Cash and cash equivalents at the beginning of the year 96,951 91,861
Cash and cash equivalents at the end of the year (Refer to Note 15) 121,974 96,951
Refer to Note 17 for supplementary information on consolidated statement of cash flows
The accompanying notes form an integral part of these consolidated financial statements
As per our report of even date attached For and on behalf of the Board of Directors
for Deloitte Haskins & Sells LLP Rishad A. Premji Deepak M. Satwalekar Srinivas P
Chartered Accountants Chairman Director Chief Executive Officer
Firm’s Registration No.: 117366W/W - 100018 (DIN: 02983899) (DIN: 00009627)
Anand Subramanian Aparna C. Iyer M. Sanaull
Partner Chief Financial Officer Company Secretary
Membership No.: 110815 Membership No.: F4129
Bengaluru
May 22, 2025
Integrated Annua
CIAL STATEMENTS 291
For the year ended
March 31, 2024
13
(130,557)
120,500
(10,060)
(1,294)
(10,456)
(5,218)
(322)
(145,173)
(182,567)
5,329
(239)
91,861
96,951
. Satwalekar Srinivas Pallia
Chief Executive Officer
and Managing Director
(DIN: 10574442)
M. Sanaulla Khan
Company Secretary
Membership No.: F4129
Integrated Annual Report 2024-25
