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 Balance Sheet  
Wipro Ltd.
 
BSE Code 507685
ISIN Demat INE075A01022
Book Value 60.71
NSE Code WIPRO
Dividend Yield % 5.50
Market Cap 2096205.64
P/E 17.28
EPS 11.56
Face Value 2  
Type
(Rs. in Million)
ParticularsMar 2026Mar 2025Mar 2024Mar 2023Mar 2022
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital20977.00  20944.00  10450.00  10976.00  10964.00  
    Equity - Authorised25009.00  25009.00  25009.00  25009.00  25009.00  
    Equity - Issued20977.00  20944.00  10450.00  10976.00  10964.00  
    Equity Paid Up20977.00  20944.00  10450.00  10976.00  10964.00  
    Equity Shares Forfeited0.00  0.00  0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  0.00  0.00  0.00  
    Preference Capital Paid Up0.00  0.00  0.00  0.00  0.00  
    Face Value2.00  2.00  2.00  2.00  2.00  
Share Warrants & Outstandings7920.00  6985.00  6384.00  5632.00  5258.00  
Total Reserves856471.00  795712.00  728496.00  760071.00  637808.00  
    Securities Premium6158.00  2699.00  3362.00  3760.00  1637.00  
    Capital Reserves0.00  1139.00  1139.00  1139.00  1140.00  
    Profit & Loss Account Balance735057.00  712693.00  627152.00  657180.00  547468.00  
    General Reserves0.00  0.00  0.00  0.00  0.00  
    Other Reserves115256.00  79181.00  96843.00  97992.00  87563.00  
Reserve excluding Revaluation Reserve856471.00  795712.00  728496.00  760071.00  637808.00  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds885368.00  823641.00  745330.00  776679.00  654030.00  
Minority Interest2509.00  2138.00  1340.00  589.00  515.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  0.00  0.00  0.00  
    Non Convertible Debentures0.00  0.00  0.00  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  0.00  
    Term Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  0.00  0.00  
Unsecured Loans1962.00  63954.00  62300.00  61272.00  56463.00  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  63954.00  62300.00  61272.00  56403.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loan1962.00  0.00  0.00  0.00  60.00  
Deferred Tax Assets / Liabilities12024.00  13882.00  15650.00  13053.00  9843.00  
    Deferred Tax Assets5242.00  9576.00  8759.00  11093.00  11287.00  
    Deferred Tax Liability17266.00  23458.00  24409.00  24146.00  21130.00  
Other Long Term Liabilities55341.00  42743.00  27702.00  25167.00  23037.00  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions53584.00  46680.00  41309.00  24724.00  20539.00  
Total Non-Current Liabilities122911.00  167259.00  146961.00  124216.00  109882.00  
Current Liabilities0  0  0  0  0  
Trade Payables22258.00  58667.00  57655.00  59723.00  62522.00  
    Sundry Creditors22258.00  58667.00  57655.00  59723.00  62522.00  
    Acceptances0.00  0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities145978.00  77604.00  75853.00  81929.00  119262.00  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers26585.00  21020.00  19443.00  24700.00  30126.00  
    Interest Accrued But Not Due541.00  489.00  347.00  314.00  325.00  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities118852.00  56095.00  56063.00  56915.00  88811.00  
Short Term Borrowings165912.00  97863.00  79166.00  88821.00  95233.00  
    Secured ST Loans repayable on Demands0.00  0.00  0.00  0.00  0.00  
    Working Capital Loans- Sec0.00  0.00  0.00  0.00  0.00  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loans165912.00  97863.00  79166.00  88821.00  95233.00  
Short Term Provisions69084.00  52119.00  39784.00  37280.00  31312.00  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  0.00  
    Provision for Tax49621.00  34481.00  21756.00  18846.00  13231.00  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  0.00  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions19463.00  17638.00  18028.00  18434.00  18081.00  
Total Current Liabilities403232.00  286253.00  252458.00  267753.00  308329.00  
Total Liabilities1414020.00  1279291.00  1146089.00  1169237.00  1072756.00  
ASSETS0  0  0  0  0  
Gross Block677932.00  598257.00  579300.00  593875.00  519900.00  
Less: Accumulated Depreciation155846.00  146390.00  143020.00  146307.00  140004.00  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block522086.00  451867.00  436280.00  447568.00  379896.00  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress4563.00  1964.00  7234.00  6171.00  16015.00  
Non Current Investments30179.00  27785.00  22673.00  21500.00  19883.00  
Long Term Investment30179.00  27785.00  22673.00  21500.00  19883.00  
    Quoted36.00  57.00  108.00  33.00  41.00  
    Unquoted30143.00  27728.00  22565.00  21467.00  19842.00  
Long Term Loans & Advances17906.00  9349.00  14614.00  19559.00  21440.00  
Other Non Current Assets12932.00  10551.00  14626.00  13343.00  14770.00  
Total Non-Current Assets587666.00  501516.00  495427.00  508141.00  452004.00  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments437680.00  411474.00  311171.00  309232.00  241655.00  
    Quoted243888.00  254036.00  201477.00  228367.00  190902.00  
    Unquoted193792.00  157438.00  109694.00  80865.00  50753.00  
Inventories517.00  694.00  907.00  1188.00  1334.00  
    Raw Materials0.00  0.00  0.00  0.00  0.00  
    Work-in Progress0.00  0.00  0.00  0.00  0.00  
    Finished Goods0.00  0.00  0.00  0.00  0.00  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare3.00  9.00  27.00  30.00  26.00  
    Other Inventory514.00  685.00  880.00  1158.00  1308.00  
Sundry Debtors212724.00  117745.00  115477.00  126350.00  115219.00  
    Debtors more than Six months0.00  7486.00  7427.00  8711.00  14167.00  
    Debtors Others212724.00  116430.00  114366.00  124452.00  111351.00  
Cash and Bank105555.00  121974.00  96953.00  91880.00  103836.00  
    Cash in hand0.00  0.00  0.00  0.00  0.00  
    Balances at Bank105555.00  121969.00  96936.00  91870.00  103788.00  
    Other cash and bank balances0.00  5.00  17.00  10.00  48.00  
Other Current Assets29405.00  26916.00  28872.00  30321.00  61069.00  
    Interest accrued on Investments0.00  0.00  0.00  0.00  0.00  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans357.00  596.00  230.00  386.00  1835.00  
    Prepaid Expenses18929.00  16917.00  17574.00  19164.00  15839.00  
    Other current_assets10119.00  9403.00  11068.00  10771.00  43395.00  
Short Term Loans and Advances40473.00  98972.00  97282.00  102125.00  97639.00  
    Advances recoverable in cash or in kind18038.00  83426.00  82405.00  87556.00  86187.00  
    Advance income tax and TDS11737.00  6417.00  6484.00  5091.00  2373.00  
    Amounts due from directors0.00  0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances10698.00  9129.00  8393.00  9478.00  9079.00  
Total Current Assets826354.00  777775.00  650662.00  661096.00  620752.00  
Net Current Assets (Including Current Investments)423122.00  491522.00  398204.00  393343.00  312423.00  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets1414020.00  1279291.00  1146089.00  1169237.00  1072756.00  
Contingent Liabilities138704.00  131833.00  127774.00  122781.00  121662.00  
Total Debt167874.00  161817.00  141466.00  150093.00  151696.00  
Book Value83.66  77.98  141.43  140.50  118.35  
Adjusted Book Value83.66  77.98  70.71  70.25  59.17  
 
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