Wipro Limited has filed auditor's reports for its standalone and consolidated financial statements for the quarter ended December 31, 2025, with stock exchanges including the National Stock Exchange of India Limited, BSE Limited, and NYSE New York. The reports were submitted on January 16, 2026, and include Unique Document Identification Numbers (UDIN) as required by regulatory compliance.

Auditor's Opinion and Compliance

Deloitte Haskins & Sells LLP, the company's chartered accountants, provided unqualified opinions on both standalone and consolidated financial results. The auditor confirmed that the financial statements comply with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and conform to Indian Accounting Standard 34 "Interim Financial Reporting" (Ind AS 34).

Regulatory Framework and Standards

The auditor's reports confirm that the financial statements present a true and fair view of the company's financial position for the three and nine months ended December 31, 2025. The standalone financial results follow Indian Accounting Standards, while the consolidated results are prepared under both Indian Accounting Standards (Ind AS 34) and International Accounting Standards (IAS 34) as issued by the International Accounting Standards Board.

The audit was conducted in accordance with Standards on Auditing specified under Section 143(10) of the Companies Act 2013. The auditor maintained independence in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India and fulfilled all ethical responsibilities during the audit process.

Management and Board Responsibilities

The reports outline that Wipro's Board of Directors holds responsibility for preparing and presenting financial results that provide accurate financial information. This includes maintaining adequate accounting records, implementing internal financial controls, and ensuring compliance with applicable accounting principles and regulatory requirements.

The Board of Directors is also responsible for assessing the company's ability to continue as a going concern and overseeing the overall financial reporting process. For consolidated results, the respective boards of subsidiary companies share similar responsibilities for their entities' financial reporting.

Audit Process and Methodology

Deloitte Haskins & Sells LLP conducted comprehensive audit procedures to obtain reasonable assurance about the financial statements' accuracy. The audit process included identifying and assessing risks of material misstatement, evaluating internal financial controls, and reviewing accounting policies and estimates made by the Board of Directors.

The auditor evaluated the overall presentation, structure, and content of both standalone and consolidated financial results to ensure they represent underlying transactions and events accurately. For consolidated results, the audit covered financial information from all entities within the Wipro group as listed in the accompanying notes.

Filing and Availability

The auditor's reports with UDIN numbers have been filed with all relevant stock exchanges where Wipro shares are listed. Company Secretary M Sanaulla Khan digitally signed the submission letter on January 16, 2026. The reports are also available on the company's official website at www.wipro.com for stakeholder access and transparency.

Wipro has addressed recent policy developments affecting the IT services sector, with a company executive providing clarity on the organization's stance regarding new H-1B visa regulations and labor code changes.

H-1B Visa Policy Response

A Wipro executive discussed the company's approach to new H-1B visa regulations, indicating that the organization is actively considering its options in response to the policy changes. The statement suggests that Wipro is taking a measured approach to evaluate how these immigration policy modifications may affect its operations and workforce planning.

Labor Code Impact Assessment

Regarding recent labor code changes, the executive provided reassurance about the company's operational stability. The representative noted that Wipro does not expect any ongoing impact from the labor code modifications, suggesting that the company's current operations and business processes remain largely unaffected by these regulatory updates.

Strategic Considerations

The executive's comments reflect the broader challenges facing IT services companies as they navigate evolving regulatory landscapes. The measured response indicates that Wipro is taking time to assess the implications of policy changes before making strategic decisions about workforce management and operational adjustments.

These developments come at a time when IT services companies are closely monitoring immigration and labor policy changes that could influence their ability to deploy talent and manage cross-border operations effectively.