Services > Company Profile > Director's Reports
Wipro Ltd Computers - Software - Large
BSE Code
507685
ISIN Demat
INE075A01022
Book Value
99.02
NSE Symbol
WIPRO
Div & Yield %
1.53221
Market Cap (Rs Cr.)
96109.444
P/E
20.51444
EPS
19.05
Face Value
2
WIPRO LIMITED 

ANNUAL REPORT 2010-2011

DIRECTOR'S REPORT

Dear Shareholders,

On  behalf  of  the  Board of Directors, I am happy  to  present  the  65th 
Directors'  Report of your Company along with the Balance Sheet and  Profit 
and Loss Account for the year ended March 31, 2011.

Financial Performance

Key  aspects of consolidated financial performance for Wipro and its  group 
companies  and  standalone  financial results for  Wipro  Limited  for  the 
financial year 2010-11 are tabulated below:

                                                               (Rs. in Mn)
                                    Consolidated             Standalone
                                 2010-11     2009-10    2010-11    2009-10

Sales & Other income             316,938     276,505    269,038    237,887

Profit before Tax                 62,348      55,095     57,055     56,888

Provision for Tax                  9,695       9,163      8,618      7,908

Minority interest & equity in
earnings/(losses) in affiliates      271         378          -          -

Profit for the year*              52,924      46,310     48,437     48,980

Appropriations:

Interim Dividend                   4,908           -      4,908          -

Proposed Dividend
on equity shares                   9,818       8,809      9,818      8,809

Corporate tax
on distributed dividend            2,204       1,283      2,204      1,283

Transfer to General Reserve        4,844      36,218      4,844     38,888

Balance retained
in Profit & Loss account          31,150           -     26,663          -

* profit for the year in standalone result is after Rs. 326 million  (March 
2010:  Rs. 4,534 million of gains/(losses) relating to  changes  Directors' 
report  in  fair  value of forward contracts designated as  hedges  of  net 
investment  in  non-integral  foreign operations,  translation  of  foreign 
currency  borrowings  and changes in fair value of related  cross  currency 
swaps  together  designated  as hedges of net  investment  in  non-integral 
foreign  operations. In the consolidated Accounts, these are considered  as 
hedges  of  net  investment  in non-integral  foreign  operations  and  are 
recognized directly in shareholders' funds. (Refer note 6 on page 112) 

Global and Industry outlook

According to NASSCOM Strategic Review 2011, IT spend in 2011 is expected to 
grow about 4%. It is expected that in 2011, there will be increased use  of 
Cloud  and Mobile Computing. IT Services is expected to grow by about  3.5% 
in 2011 and 4.5% in 2012. Organisations will look for alternative IT models 
like  Cloud, On-demand Services, SaaS, etc., - in order to reduce  hardware 
infrastructure costs and achieve scalability on demand.

The  Forrester US and Global IT market Outlook Q3, 2010- 11  predicts  that 
U.S.  IT  market  will grow by 6.6% in  2011.  Companies  are  increasingly 
turning  to  Offshore Technology Service providers in order to  meet  their 
needs for high quality, cost competitive technology solutions. As a result, 
spending in several IT categories is expected to expand.

Subsidiary Companies

The  Ministry  of  Corporate Affairs, Government of India,  has  granted  a 
general exemption under section 212(8) of the Companies Act, 1956 from  the 
requirement to attach detailed financial statements of each subsidiary.  In 
compliance with the exemption granted, we have presented in page 163 &  164 
summary financial information for each subsidiary.

The  detailed  financial  statements  and audit  reports  of  each  of  the 
subsidiaries  are available for inspection at the registered office of  the 
company during office hours between 11 am to 1 pm and upon written  request 
from  a  shareholder,  your  company will arrange  to  send  the  financial 
statements of subsidiary companies to the said shareholder. 

Consolidated Results

Our Sales for the current year grew by 15% to Rs.. 316,938 million and  our 
Profit  for the year was Rs. 52,924 million, recording an increase  of  14% 
over the previous year. Over the last 10 years, our Sales and Profit  after 
Tax  have  grown at a CAGR (compounded annual growth rate) of 26%  and  23% 
respectively.

Dividend

Your Directors recommend a final Dividend of 200% (Rs. 4/- per equity share 
of  Rs. 2/- each) to be appropriated from the profits of the year  2010-11, 
subject  to the approval of the shareholders at the ensuing Annual  General 
Meeting.   The  Dividend  will  be  paid  in  compliance  with   applicable 
regulations.

During  the  year  2010-11,  unclaimed  dividend  of  Rs.  1,37,605/-   was 
transferred  to  the Investor Education and Protection  Fund,  as  required 
under the Investor Education and Protection Fund (Awareness and  Protection 
of Investor) Rules, 2001.

Interim Dividend

Pursuant  to the approval of Board of Directors on January 21,  2011,  your 
company  had distributed an interim dividend of Rs. 2/- per share, of  face 
value of Rs. 2/- each, to shareholders, who were on the Register of Members 
of  the company as at closing hours of January 28, 2011, being  the  record 
date fixed by the Board of Directors for this purpose.

Issue of Bonus equity shares/American Depository Shares

In  terms  of approval of the shareholders of the  company  through  Postal 
Ballot  pursuant to Section 192 A(2) of the Companies Act, 1956  read  with 
the  companies  (Passing of the Resolutions by Postal Ballot)  on  June  4, 
2010,  the Company had allotted Bonus equity shares of Rs. 2/- each in  the 
ratio  of  2:3  (two  bonus shares for every  three  shares  held)  to  the 
shareholders  of  the Company who were on the Register of  Members  of  the 
Company  as on June 16, 2010, being the Record Date fixed by the  Board  of 
the Directors of the Company for this purpose.

Mergers and Acquisitions

During  the  year,  the Company re-structured a  few  of  its  subsidiaries 
including overseas subsidiaries through merger/ other legal process.

Wipro  Yardley  consumer  care Private Limited, a  subsidiary  company  got 
merged with Wipro Limited w.e.f. April 1, 2010, being the appointed date.

Investments in direct subsidiaries

During the year under review, your Company had invested an aggregate of USD 
34  Mn  as  equity in its direct subsidiaries  i.e.  Wipro  Cyprus  Private 
Limited,   Wipro   Inc,  Wipro  Holdings  Mauritius   Limited   and   Wipro 
Infrastructure Engineering Machinery (Changzhou) Co., Ltd. Apart from this, 
your  Company  had funded its subsidiaries, from time to time, as  per  the 
fund requirements, through loans, guarantees and other means.

Corporate Governance & Corporate Social Responsibility

Your company believes that Corporate Governance is the basis of stakeholder 
satisfaction. Your company's governance practices are described  separately 
in page 63 of this annual report. Your company has obtained a certification 
from  V.  Sreedharan & Associates, Company Secretaries on  compliance  with 
clause  49  of  the listing agreement with  Indian  Stock  Exchanges.  This 
certificate is given in page 92.

With a view to strengthen the Corporate Governance framework, the  Ministry 
of  Corporate Affairs has incorporated certain provisions in the  Companies 
Bill  2009.  The  Ministry of Corporate Affairs has also issued  a  set  of 
Voluntary   Guidelines  on  Corporate  Governance  and   Corporate   Social 
Responsibility  in December 2009 for adoption by companies. The  Guidelines 
broadly outline conditions for appointment of directors, guiding principles 
to  remunerate directors, responsibilities of the Board,  Risk  Management, 
rotation  of audit partners, audit firms and conduct of  secretarial  audit 
and other Corporate Governance and Corporate Social Responsibility  related 
disclosures.   Your  Company  has  by  and  large  complied  with   various 
requirements  and  is in the process of initiating appropriate  action  for 
other applicable requirements.

Corporate  Governance  is also related to Innovation and  strategy  as  the 
organization's  ideas  of Innovation and strategies are driven  to  enhance 
stakeholder satisfaction.

Personnel

The  particulars  of  employees  as required by Section  217  (2A)  of  the 
Companies  Act,  1956, read with the Companies  (Particulars  of  Employee) 
Rules, 1975 as amended have been provided as annexure C' to this report.

Wipro Employee Stock Option Plans (WESOP) / Restricted Stock Unit Plans

Information relating to stock options program of the Company is provided as 
Annexure B of this report. The information is being provided in  compliance 
with  Clause  12 of the Securities and Exchange Board  of  India  (Employee 
Stock Option Scheme) and (Employee Stock Purchase Scheme) Guidelines, 1999, 
as  amended. No employee was issued Stock Option, during the year equal  to 
or exceeding 1% of the issued capital of the Company at the time of grant.

Foreign Exchange Earnings and Outgoings

During  the year, your company has earned foreign exchange of  Rs.  183,771 
million  and  the outgoings in foreign exchange were  Rs.  85,642  million, 
including outgoings on materials imported and dividend.

Research and Development

Requirement  under  Rule 2 of Companies (Disclosure of particulars  in  the 
report  of Board of Directors) Rules, 1988 regarding  Technical  Absorption 
and  Research and Development in Form B is given in Page 54 of  the  Annual 
Report, to the extent applicable.

Conservation of Energy

The Company has taken several steps to conserve energy through its 'Eco Eye 
and Sustainability' initiatives disclosed separately as part of this Annual 
Report.  The information on Conservation of Energy required  under  Section 
217(1)(e)  of  the Companies Act, 1956 read with Rule 2  of  the  Companies 
(Disclosure of Particulars in the Report of Board of Directors) Rules, 1988 
is provided in Annexure A in page 53 of this annual report.

Directors:

(A) Appointment

1. Mr. T. K. Kurien was appointed as an Additional Director of the  Company 
with  effect  from February 1, 2011 in accordance with Section 260  of  the 
Companies  Act,  1956,  by the Board of Directors at its  meeting  held  on 
January  21, 2011. Mr. T. K. Kurien will hold office till the date  of  the 
Annual  General  Meeting of the Company scheduled to be held  on  July  19, 
2011.  The  requisite notices together with necessary  deposits  have  been 
received  from a member pursuant to Section 257 of the Companies Act,  1956 
proposing  the  election of Mr. T.K. Kurien as a Director of  the  Company. 
Accordingly,  necessary  resolution  has been included in  the  notice  for 
calling  Annual  General  Meeting,  for  his  appointment  as  a   Director 
(designated as CEO (IT Business) and Executive Director).

2.  Mr. M.K. Sharma was appointed as an Additional Director of the  Company 
in accordance with Section 260 of the Companies Act, 1956, by the Board  of 
Directors with effect from July 1, 2011. The additional Director would hold 
office till the date of Annual General Meeting of the Company scheduled  to 
be  held  on July 19, 2011. The requisite notices together  with  necessary 
deposits  have been received from a member pursuant to section 257  of  the 
Companies  Act,  1956  proposing the election of Mr. M.  K.  Sharma,  as  a 
Director.

(B) Re-appointment

Articles  of Association of the Company provide that at least  twothird  of 
our  Directors  shall be subject to retirement by rotation.  One  third  of 
these  retiring  Directors must retire from office at each  Annual  General 
Meeting   of  the  shareholders.  A  retiring  Director  is  eligible   for 
reelection.  Mr.  Suresh C Senapaty, Mr William Arthur Owens and  Mr.  B  C 
Prabhakar  retire  by  rotation and being  eligible  offer  themselves  for 
reappointment  at the ensuing Annual General Meeting. The Board  Governance 
and   Nomination  Committee  have  recommended  their  re-appointment   for 
consideration of the Shareholders.

Board of Directors vide circular resolution of June 15, 2011,  re-appointed 
Mr.  Azim  H  Premji  as Chairman and  Managing  Director  of  the  Company 
(designated  as 'Chairman') for a further period of two years  with  effect 
from  July 31, 2011. This re-appointment is subject to the approval of  the 
shareholders of the Company at the ensuing Annual General Meeting.

(C) Cessation

During  the  year  2010-11 Mr. Girish S Paranjpe  and  Mr.  Suresh  Vaswani 
resigned  as  Board  members of the company with  effect  from  closure  of 
business hours on January 31, 2011.

The  Board  places  on record the valuable contributions of  Mr.  Girish  S 
Paranjpe  and  Mr. Suresh Vaswani during their tenure as Directors  of  the 
Company. 

Group

The  names  of  the Promoters and entities comprising  'group'  (and  their 
shareholding)  as  defined  under  the  Monopolies  and  Restrictive  Trade 
Practices ('MRTP') Act, 1969 for the purposes of Section 3(1)(e)(i) of SEBI 
(Substantial Acquisition of Shares and Takeover) Regulations, 1997  include 
the following:

Sl. Name of the shareholder                                No. of
No.                                                        shares

1  Azim H Premji                                       93,405,100

2  Yasmeen A Premji                                     10,62,666

3  Rishad Azim Premji                                    9,46,666

4  Tariq Azim Premji                                     2,65,000

5  Mr. Azim Hasham Premji Partner
   Representing Hasham Traders                        543,765,000

6  Mr Azim Hasham Premji Partner
   Representing Prazim Traders                        541,695,000

7  Mr. Azim Hasham Premji Partner
   Representing Zash Traders                          540,408,000

8  Regal Investments & Trading Company Pvt Ltd           1,87,666

9  Vidya Investment & Trading Company Pvt Ltd            1,87,666

10 Napean Trading & Investment Company Pvt Ltd           1,87,666

11 Azim Premji Foundation (I) Pvt. Ltd                 10,843,333

12 Azim Premji Trust                                 2,13,000,000

13 Azim Premji Trustee Company Private Limited                NIL

14 Azim Premji Foundation for Development                     NIL

15 Azim Premji Foundation                                     NIL 

16 Azim Premji Trust Services Private Limited                 Nil

17 Azim Premji Safe Deposits Private Limited                  Nil

18 Azim Premji Custodial Services Private Limited             Nil

Management's Discussion and Analysis Report:

The  Management's  Discussion  and  Analysis  on  Company's  performance  - 
industry trends and other material changes with respect to the Company  and 
its subsidiaries, wherever applicable, are presented on pages 32 through 48 
of this annual report.

Re-appointment of Statutory Auditor

The auditors, M/s. BSR & Co., Chartered Accountants, retire at the  ensuing 
Annual General Meeting and have confirmed their eligibility and willingness 
to accept office, if re-appointed. The proposal for their re-appointment is 
included in the notice for Annual General Meeting sent herewith.

Re-appointment of Cost Auditor

Pursuant  to  the  direction from the Ministry  of  Corporate  Affairs  for 
appointment of Cost Auditors, your Board of Directors has re-appointed M/s. 
P.D.  Dani & Co., Cost Accountants, as the Cost Auditor for the year  ended 
March 31, 2012.

The  Cost  Audit  report  for the year ended March  31,  2010  was  due  on 
September 30, 2010 and was filed by the cost Auditor on August 25, 2010.

Fixed Deposits

Your  company  has  not accepted any fixed deposits.  Hence,  there  is  no 
outstanding amount as on the Balance Sheet date.

Green Initiatives in Corporate Governance

Ministry  of  Corporate affairs has recently permitted  companies  to  send 
electronic  copies  of Annual Report, notices etc., to the  e-mail  IDs  of 
shareholders. We have accordingly arranged to send the soft copies of these 
documents  to the e-mail IDs of shareholders wherever applicable.  In  case 
any  of  the  shareholder would like to receive physical  copies  of  these 
documents, the same shall be forwarded on written request to the Registrars 
M/s. Karvy Computer Share Private Limited.

Directors' Responsibility Statement

On  behalf  of the Directors I confirm that as required under  Section  217 
(2AA) of the Companies Act, 1956.

a)  In  the preparation of the annual accounts, the  applicable  accounting 
standards have been followed and that no material departures are made  from 
the same;

b) We have selected such accounting policies and applied them  consistently 
and made judgements and estimates that are reasonable and prudent so as  to 
give  true and fair view of the state of affairs of the Company at the  end 
of the financial year and of the profits of the Company for the period;

c) We have taken proper and sufficient care for the maintenance of adequate 
accounting records in accordance with the provisions of the Companies  Act, 
1956  for  safeguarding the assets of the Company and  for  preventing  and 
detecting fraud and other irregularities; and

d) We have prepared the annual accounts on a going concern basis.

Acknowledgements and Appreciation

Your Directors take this opportunity to thank the customers,  shareholders, 
suppliers,  bankers, business partners/associates,  financial  institutions 
and  Central  and  State  Governments  for  their  consistent  support  and 
encouragement  to  the Company. I am sure you will join  our  Directors  in 
conveying  our  sincere appreciation to all employees of  the  Company  for 
their hard work and commitment. Their dedication and competence has ensured 
that  the Company continues be a significant and leading player in  the  IT 
services industry. 

For and on behalf of the Board of Directors

Azim H. Premji,
Chairman

Bangalore, June 17, 2011

Annexure - A forming part of the Directors' Report

A. DISCLOSURE OF PARTICULARS WITH RESPECT TO CONSERVATION OF ENERGY

(Wipro Infrastructure Engineering Division)

ELECTRICITY                             2010-11      2009-10

a. Purchased
Unit                          KWH     8,528,328    5,683,709
Total Amount                  Rs.    46,194,564   30,024,982
Rate/Unit                     Rs.          5.42         5.28

b. Own Generation through DG:

unit                          KWH     1,080,430      824,978

Unit/Ltr. Of
Diesel                        Units        2.91         2.53

Cost per unit                 Rs.         13.28        13.87

B. CONSUMPTION PER UNIT PRODUCTION

(Wipro Infrastructure Engineering Division)

Hydraulic cylinder                   Electricity         Diesel
                                      (kwh/cyl.)     (Lts/Cyl.)

2010-11                                    20.11           0.77
2009-10                                    20.40           1.02

C. DISCLOSUREOF PARTICULARS WITH RESPECT TO CONVERSATION OF ENERGY

(Wipro Consumer Care Division)

Electricity                        2010-11      2009-2010

a. Purchased
Unit                     KWH    19,857,756     18,104,719
Total Amount             Rs.    98,858,732     81,983,935
Rate/unit                Rs.          4.98           4.53

b. Own generation

Through Diesel Generator

Unit                     KWH     1,961,637      1,047,006
Unit/litre of diesel     Units        3.14           3.15
Cost per unit            Rs.         12.25          10.90

Coal:

Quantity                 Tones       1,843          2,594
Total Cost               Rs.    10,184,851     12,115,327
Av. Rate                 Rs.         5,528          4,671

Furnace Oil                        2010-11        2009-10

Quantity FO              Ltrs.   3,149,110      4,546,900
Total Cost               Rs.   102,419,666    120,679,932
Av. Rate                 Rs.         32.52          26.54

LPG & Propane:

Quantity                 Kgs.      741,751        697,410
Total Cost               Rs.    30,954,644     24,944,813
Av. Rate                 Rs.         41.73          35.77

H2 Gas

Quantity                 CMT       108,642        107,623
Total Cost               Rs.     3,547,283      3,670,983
Av. Rate                 Rs.         32.65          34.11

D. CONSUMPTION PER UNIT PRODUCTION

(Wipro Consumer Care Division)

Vanaspati                Electricity         Liquid Diesel Oi
                         (KWH/ Tonne)        (Litres / Tonne)
                      ACT         STD

2010/11             132.38         109                 NA
2009/10             130.53         109                 NA


General Lighting System         Electricity          Liquid Diesel Oil
                              (KWH/ 000 nos.)       (Litres / 000 nos.)
                              ACT         STD           ACT         STD

2010/11                     14.04       16.00          0.36            -
2009/10                     14.72       16.00          0.37            -

Flourescent Tube Light         Electricity             Liquid Diesel Oil
                              (KWH/ 000 nos.)         (Litres / 000 nos.)
                              ACT         STD            ACT         STD

2010/11                    107.55      129.00           5.19           -
2009/10                    135.20      136.00           3.79           -

FORM - B

Wipro's R&D Activities: 2010-11:

Wipro's  R&D  focus  is to strengthen the portfolio  of  Applied  Research, 
Centers of Excellence (CoE), Solution Accelerators and Software Engineering 
Tools & Methodologies.

Applied Research

Your  Company's activities in Applied Research are focused  around  Content 
Analytics  and  E-discovery. Investment in Applied Research has  helped  in 
collaboration  with  academic institutes like Georgia Tech  for  Enterprise 
Software Infrastructure performance in the cloud and IIIT-B in the space of 
social analytics. Your Company has filed invention disclosures in the  area 
of query processing incubated solutions of E-discover and made publications 
in ACM.

Your Company's researchers were actively involved in Government  committees 
to integrate Rupee sign into ICT environments. Rupee symbol is incorporated 
into  personal  computers and first keyboard was created  with  the  Indian 
Rupee symbol.

Your Company has entered into a joint collaboration agreement with Imec,  a 
leading research institution from Belgium, world leader in Applied Research 
in  Semiconductor and Nano technology in March 2011. The joint  team  being 
set  up  at  Wipro's  campus in Bangalore will  develop  IPs  targeted  for 
products  and  solutions  based on MEMS based smart  sensors  for  emerging 
market need.

Centers of Excellence (CoE)

The  goal  of  a  CoE  is to  create  competencies  in  emerging  areas  of 
technologies  and industry domain and incubate new practices  for  business 
growth. In order to enhance focus, few technologies are driven centrally as 
Theme  initiatives.  For FY 2010-11, thetechnology themes  identified  were 
Cloud  Computing,  Green  IT,  Social  Computing,  Information  Management, 
Mobility,  Collaboration and Open Source. Investments in Technology  Themes 
have  resulted in creation of several new services like Cloud SI  Services, 
Cloud  Originator  Services  in  areas of  Mortgage  Processing  and  Green 
Consulting.  We  have  established  partnerships  with  leading  technology 
platform  providers  like  Microsoft,  Cisco,  EMC,  HP,  Oracle,   Amazon, 
Salesforce, etc. 

Solution Accelerators

Your  Company  continued to invest in Reusable  IP's/Solution  Accelerators 
(components,   tools,   frameworks)   which  help   in   accelerating   the 
implementation  of  Solutions  in customer engagements.  Your  Company  has 
integrated  various  accelerator  assets to create  integrated  stacks  and 
solution.

Sample  examples of integrated stack and solutions and  business  platforms 
are the Wipro Cloud Stack, Digital Marketing Platform and Enterprise  Grade 
Smart Meters, Telco in a Box, Oracle based Clinical Trials solutions.

Software Engineering Tools & Methodologies

Your  Company  continued  to invest in  in-house  development  of  Software 
Engineering  tools  to improve productivity and Quality;  Examples  include 
Wipro Style, Wipro Accelerator , Wipro Unit Test and Wipro Code Checker and 
Deepcheck.  These tools have been widely deployed across projects  in  your 
Company.

Your Company continued investment in developing an approach for Flex Shared 
Delivery  with  innovative  solution  for  effective  queue  and   capacity 
management for reduced cost.

Your  Company has developed an in-house KEDB (Known Error Data  Base)  Tool 
that will help in faster ticket resolution in Managed Services projects.

Patents

In  FY  2010-11,  your Company had filed for 7 new  patents  and  from  the 
previous filings, 6 patents have been granted.

Expenditure on R&D

During  the year under review, your company incurred an expenditure of  Rs. 
1,656 million including capital expenditure in continued development of  R& 
D activities.

Annexure - B

DISCLOSURE  IN  COMPLIANCE WITH THE CLAUSE 12 OF THE SEBI  (EMPLOYEE  STOCK 
OPTION  SCHEME)  AND (EMPLOYEE STOCK PURCHASE SCHEME) GUIDELINES  1999,  AS 
AMENDED

Description            WESOP1999         WESOP 2000          ADS 2000
                                                             Stock Option
                                                             Plan

1. Total Number of     50,000,000        250,000,000         15,000,000  
options under the plan (Adjusted for     (Adjusted for the   ADS
                       the issue of      issue of bonus      representing  
                       bonus shares in   shares in the       15,000,000 
                       the years 2004,   years 2004,2005     underlying 
                       2005 and 2010)    and 2010)           equity shares
                                                             (Adjusted for 
                                                             the issue for 
                                                             bonus shares 
                                                             of the years 
                                                             2004, 2005 and 
                                                             2010)

2. Options/RSUs        -                 -                   - 
grants approved 
during the year  

3. Pricing formula     Fair market       Fair market value   Exercise price
                       value i.e. the    i.e. the market     being not less 
                       market price      price as defined    than 90% of 
                       as defined by     by the Securities   the market 
                       the Securities    and Exchange        price on the 
                       and Exchange      Board of India      date of grant   
                       Board of India  

4. Options Vested 
during the year        -                 -                   -

5. Options exercised   -                 80,000              -
during the year 

6. Total number of     -                 80,000              - 
shares arising as a
result of exercise 
of option (as of 
March 31, 2011)  

7. Options lapsed/     -                121,606              -
forfeited during the 
year *  

8. Variation of        -                      -              -
terms of options 
upto March 
31, 2011  

9. Money realised      -             23,472,000              -
by exercise of 
options during the 
year (Rs.)

10. Total number of    -                      -              -
options in options 
in force at the end 
of the year 
(granted, vested 
and unexercised/
unvested and
unexercised  

11. Employee wise 
details of options 
granted to:

i. Senior Management 
during the year  

a. Suresh Vaswani      Nil           Nil                     Nil 

b. Girish Paranjpe     Nil           Nil                     Nil 

c. TKKurien            Nil           Nil                     Nil 

d. SDeb                Nil           Nil                     Nil 

e. Pratik Kumar        Nil           Nil                     Nil 

f. Vineet Agrawal      Nil           Nil                     Nil 

g. Martha Bejar        Nil           Nil                     Nil 

ii. Employees          Nil           Nil                     Nil 
holding 5% or more 
of the total number 
of options granted 
during the year  

iii. Identified        Nil           Nil                     Nil 
employees who were  
granted option, 
during any one year, 
equal to or exceeding 
1 % of the issued 
capital (excluding 
outstanding warrants 
and conversions) of 
the Company at  the 
time of grant  

12. Diluted Earning    19.78         19.78                   19.78 
per Share pursuant 
to issue of shares 
on exercise of
option calculated 
in accordance with  
Accounting Standard 
(AS) 20  


13. Where the          Not               Not                 Not 
Company has            applicable        applicable          applicable as
calculated             as there          as there were       there were no
the employees          were no           no g                grants during
compensation cost      grants            rants during        the year  
using the              during            the year            under this
instrinsic value       the year          under this          Plan
of the stock           under             Plan    
opitons, the           this Plan                   
difference between                   
the employee                         
compensation cost                    
so computed and                      
the employee                         
compensation cost                    
that shall have                      
been recognised 
if it had used 
the fair vaule 
of the options. 
The impact of this
difference on 
profits and on EPS 
of the Company

14. Weighted average   Not applicable    Not applicable      Not
exercise prices        as there were     as there were no    applicable as   
and weighted average   no grants         grants during       there were no   
fair values of         during the year   the year under      grants during   
options separately     under this Plan   this Plan           the year        
for options whose                                            under this      
exercise price                                               Plan            
either equals or                         
exceeds or is less                       
than the market                          
prices of the                            
stock                                    
                                         
                     
15.A description of    -                 -                   -
method & significant 
assumptions used 
durng the year to 
estimate the fiar 
values of options, 
including the 
following weighted 
average information:

(a) risk free          Not applicable    Not applicable      Not             
interest rate          as there were     as there were no    applicable as   
                       no grants         grants during       there were no   
(b) expected life      during the year   the year under      grants during   
                       under this Plan   this Plan           the year        
(c) expected                                                 under this      
volatility                                                   Plan            
                                         
(d) expected                             
dividends and                            
                                         
(e) the price for                        
the underlying                           
share in market        
at the time of         
option grant           
                       
Description            Wipro             Wipro               ADS
                       Restricted        Restricted          Restricted
                       Stock Unit        Stock Unit          Stock Unit
                       Plan 2004         Plan 2005           Plan 2004

1. Total Number of     20,000,000        20,000,000          20,000,000 
options under the      (Adjusted for     (Adjusted for       ADS
Plan                   the issue of      the issue of        representing 
                       bonus shares      bonus shares        20,000,000 
                       of the years      of the year         underlying 
                       2004, 2005        2005 and            equity shares
                       and 2010)         2010)               (Adjusted for
                                                             the issue of
                                                             bonus shares 
                                                             of the years 
                                                             2004. 2005
                                                             and 2010)

2. Options/RSUs        1,352,480         3,390,840           84,580  
grants approved 
during the year    

3. Pricing formula     Face value of     Face value of       Face value of
                       the share         the share           the share

4. Options Vested      921,477           5,519,756           1,073,312
during the year  
 
5. Options exercised   1,618,092         3,864,118           870,622
during the year 

6. Total number of     1,618,092         3,864,118           870,622 
shares arising as a 
result of exercise 
of option (as of 
March 31, 2011)    

7. Options lapsed/     111,960           646,488             233,715  
forfeited during the 
year *    

8. Variation of        -                 -                   -    
terms of options 
upto March 31, 2011    

9. Money realised      3,236,185         7,728,235           1,741,244 
by exercise of 
options during 
the year (Rs.)

10. Total number of    3,231,032         10,361,519          3,223,892 
options in options in 
force at the end of 
the year (granted,
vested and 
unexercised/unvested 
and  unexercised    

11. Employee wise      -                 -                   -
details of options 
granted to:
 
i. Senior Management 
during the year:
   
a. Suresh Vaswani     Nil               Nil                 Nil 
b. Girish Paranjpe    Nil               Nil                 Nil 
c. TK Kurien          Nil               Nil                 Nil 
d. SDeb               Nil               Nil                 Nil 
e. Pratik Kumar       Nil               Nil                 Nil 
f. Vineet Agrawal     Nil               Nil                 Nil 
g. Martha Bejar       Nil               Nil                 16,600

ii. Employees         Nil               Nil                 Nil 
holding 5% or more 
of the total number 
of options granted 
during the year    

iii. Identified       Nil               Nil                 Nil 
employees who were 
granted option, 
during any one
year, equal to 
or exceeding 1% 
of the issued 
capital (excluding 
outstanding 
warrants and 
conversions) of 
the Company at
the time of 
grant    

12. Diluted           19.78             19.78               19.78 
Earning per Share 
pursuant to issue 
of shares on 
exercise of option 
calculated in 
accordance with  
Accounting Standard 
(AS) 20    

13. Where the         Since these       Since these         Since these   
Company has           options were      options were        options were  
calculated the        granted at        granted at          granted at    
employees             a nominal         a nominal           a nominal     
compensation cost     exercise          exercise            exercise      
using the             price, intrinsic  price,              price,        
instrinsic value      value on the      intrinsic           intrinsic     
of the stock          date of grant     value on the        value on the  
opitons, the          approximates      date of grant       date of grant 
difference between    the fair value    approximates        approximates  
the employee          of options        the fair value      the fair value
compensation                            of options          of options    
cost so computed                                      
and the employee                        
compensation cost                       
that shall have                         
been recognised                         
if it had used                          
the fair vaule                          
of the options.                         
The impact of                           
this difference                         
on profits and                          
on EPS of the                           
Company                                 

14. Weighted average  Exercise price    Exercise price      Exercise         
exercise prices and   Rs. 2/- per       Rs. 2/- per         price Rs. 2/-  
weighted average      option. Fair      option. Fair        per option.    
fair values of        value Rs.         value Rs.           Fair value $   
options separately    480.20/- as       480.20/- as         14.65/- as on  
for options whose     on March 31,      on March 31,        March 31,      
exercise price        2011              2011                2011           
either equals or                                       
exceeds or is                           
less than the                           
market prices of                        
the stock                               
                                        
15.A description      -                 -                   -
of method and 
significant 
assumptions used 
during the year 
to estimate the 
fiar values of 
options, 
including the 
following 
weighted average 
information:

15.A description      -                 -                   -

(a) risk free         Since these       Since these         Since these     
interest rate         options were      options were        options were    
                      granted at        granted at          granted at      
(b) expected life     a nominal         a nominal           a nominal       
                      exercise          exercise            exercise        
(c) expected          price,            price,              price,          
volatility            intrinsic         intrinsic           intrinsic       
                      value on the      value on the        value on the    
(d) expected          date of grant     date of grant       date of grant   
dividends and         approximatels     approximatels       approximatels   
                      the fair value    the fair value      the fair value  
(e) the price for     of options        of options          of options      
the underlying                                          
share in market                         
at the time of                          
option grant                            
                                        
Description                                            Wipro 
                                                       Restricted
                                                       Stock Unit
                                                       Plan 2007

1. Total Number of options under the Plan              16,666,667 
                                                       (Adjusted for
                                                       the issue of bonus 
                                                       shares of the year 
                                                       2010

2. Options/RSUs grants approved during                 1,837,030  
the year   

3. Pricing formula                                     Face value of
                                                       the share

4. Options Vested during the year                      -

5. Options exercised during the year                   -

6. Total number of shares arising as a result of       -
exercise of option (as of March 31, 2011)   

7. Options lapsed/forfeited during the                 73,950  
year *   

8. Variation of terms of options upto March 31, 2011   -

9. Money realised by exercise of options during        -
the year (Rs.)

10. Total number of options in options in              1,790,210 
force at the end of the year (granted,
vested and unexercised/unvested and unexercised   

11. Employee wise details of options granted to:

i. Senior Management during the year:
  
a. Suresh Vaswani                                      50,000
b. Girish Paranjpe                                     50,000
c. TKKurien                                            30,000
d. SDeb                                                18,000
e. Pratik Kumar                                        30,000
f. Vineet Agrawal                                      40,000
g. Martha Bejar                                        Nil 

ii. Employees holding 5% or more of the total          Nil 
number of options granted during the year   

iii. Identified employees who were granted option,     Nil 
during any one year, equal to or exceeding 1% of 
the issued capital (excluding outstanding warrants 
and conversions) of the Company at the time of grant.   

12. Diluted Earning per Share pursuant to issue of     19.78 
shares on exercise of option calculated in 
accordance with Accounting Standard (AS) 20 

13. Where the Company has calculated                   Since these 
the employees compensation cost                        options were 
using the instrinsic value of the stock                granted at 
opitons, the difference between                        a nominal 
the employee compensation cost                         exercise
so computed and the employee                           price, intrinsic 
compensation cost that shall have                      value on the 
been recognised if it had used the fair                date of grant 
vaule of the options. The impact of this               approximates 
difference on profits and on EPS of the                the fair value  
Company                                                of options

14. Weighted average exercise prices                   Exercise price 
and weighted average fair values of                    Rs. 2/- per 
options separately for options whose                   option. Fair 
exercise price either equals or exceeds                value Rs.
or is less than the market prices of the               480.20/- as 
stock on                                               March 31, 2011 

15.A description of method and significant             -
assumptions used during the year to estimate 
the fiar values of options, including the 
following weighted average information:

(a) risk free interest rate                            Since these
(b) expected life                                      options were
(c) expected volatility                                granted at
(d) expected dividends and                             a nominal
(e) the price of the underlying share                  exercise
in market at the time of option                        price, intrinsic
grant                                                  value on the
                                                       date of grant 
                                                       approximatels 
                                                       the fair value 
                                                       of options

MANAGEMENT DISCUSSION AND ANALYSIS

A. Economic Overview:

The  global economy, post the unprecedented economic downturn  in  2008-09, 
has  seen signs of steady recovery. While the world output had  decline  by 
0.6%  in 2009, it grew by 5% in 2010 and is estimated to expand by 4.4%  in 
2011. While the economy is not completely out of woods, there is a lot more 
reason  for  optimism.  We are increasingly seeing a  bi-polar  world  with 
subdued growth in the developed markets and developing markets growing at a 
healthy  pace.  Coupled  with this change, we are  also  seeing  ecological 
sustainability gaining more prominence.

Wipro is well positioned to profitably grow in this evolving landscape. Our 
IT  business  addresses  the needs of both  the  developed  and  developing 
markets,  as  the  customers look to transform their cost  and  revenue  in 
addressing  their  client  needs.  Our  Consumer  Care  and  Infrastructure 
Engineering  businesses  seek  to benefit from the  economic  boom  of  the 
emerging  markets.  Our  new  business  initiative  'EcoEnergy'  will  help 
businesses become eco-friendly in the way they operate.

B. Business Segment Overview 

IT Services 

Industry Overview

NASSCOM Strategic Review Report 2011 refers to IDC forecast of 5.7% CAGR in 
worldwide IT spending for the period 2010-2014. IDC forecasts worldwide  IT 
services spending of approximately $684 billion by 2014, reflecting a  CAGR 
of 4.5% from 2010-2014. However, Forrester US and Global IT Market  Outlook 
Q1  2011  predicts that US IT market will grow by 8% in  2011  following  a 
growth of 8.9% in 2010.

However,  offshore  IT  spending is expected to grow  faster.  Key  factors 
supporting  this  projection  are  the  growing  impact  of  technology-led 
innovation and the increasing demand for global sourcing. India is a  major 
component of the offshore IT outsourcing.

Companies are increasingly turning to offshore technology service providers 
in  order to meet their need for high-quality  cost-competitive  technology 
solutions. Technology companies have been outsourcing software research and 
development  and related support functions to offshore  technology  service 

providers to reduce cycle time for introducing new products and services.

India  is  also a leading destination for IT enabled services.  The  proven 
track  record  and client relationships of established Indian  IT  services 
companies;  availability of a large, high quality, English speaking  talent 
pool; industry moving up the value chain to provide business and technology 
solutions;  and  a regulatory environment more friendly to  investment  are 
facilitating  India's emergence as a global outsourcing hub.  According  to 
NASSCOM Strategic Review Report 2011, the worldwide BPO market is  expected 
to touch $201 billion by 2014, representing a compounded annual growth rate 
of 6.2% in the period 2010-2014.

Global IT & ITeS Market                                         ($ Billion)

IT Spends by category 2010     2011    2012	2013	  2014	      CAGR

IT Services	       574	594	621	 652	   684	      4.5%
BPO	               158	167	177	 189	   201	      6.2%
IT Services + BPO      732	761	798	 841	   885	      4.9%
Software	       282	297	316	 337	   362	      6.4%
Hardware	       599	643	686	 727	   767	      6.4%
Total Spend	     1,614    1,702   1,800    1,904	 2,014	      5.7%
Engineering Spend*   1,125    1,150      NA	  NA	1,200-	  1.6-2.7%
					                 1,250	
Source: Nasscom Strategic Review 2011 IDC, *Booz & Company

Our IT Services business addresses the market of IT Services and BPO spends 
globally which is estimated to be $885 billion in 2014. We also address the 
Engineering  spend  which is estimated to be between $ 1.20 trillion  to  $ 
1.25 trillion in 2014.

Wipro Credentials and Prospects

At Wipro, we are focused on creating the right kind of growth frame work in 
order to leapfrog into the next level and be:

* atrusted partner of choice to clients

* employer of choice in the sphere of our operations

* preferred partner of choice to our alliances

*  recognized as an organization that delivers sustainable  and  profitable 

growth to our investors

In line with achieving this goal, we are driving strategies and initiatives 
aimed at profitable growth. We have 6 key elements to enable this:

1.  Differentiated  approach to growth &  investments:  The  differentiated 
approach is focused on taking advantage of growth hot spots across industry 
segments and geographies. We have renewed our focus on Emerging  (momentum) 
markets by creating dedicated teams covering France and Germany in  Europe, 
ASEAN,  Australia  and  New  Zealand  in  Asia  Pacific,  India  and  other 
geogrphies of Canada, LATAM, Middle-East and Africa. On the industry front, 
our  endeavor  is to invest disproportionately in growth  leading  segments 
such  as  Banking,  Financial  Services,  Insurance,  Energy  &  Utilities, 
Healthcare and Retail & CPG. Acquisitions will continue to play a key  part 
in strengthening our domain and technology capabilities, driving  increased 
market  penetration  and broadening the depth and breadth  of  our  service 
portfolio.

2. Client-centricity: With the client being our central focus, we have  re-
designed  our proposition and capabilities to address the needs  of  Global 
2000  enterprises. Our endeavor is to deepen penetration of these  accounts 
through  a  consulting-led  domain approach to business.  Further,  we  are 
pursuing  the  Client  Engagement Manager model, which  enables  swift  and 
impeccable  execution  with single point accountability with  support  from 
rest  of  the organization. The number of customers from  whom  we  derived 
revenues in excess of $50 million is 22 in fiscal year 2010-11.

3.  People  - The Central Nervous System: We believe that  people  are  the 
backbone of our organization; hence a large part of the management focus is 
towards building and developing employees. Our aim is to build the best  in 
class  global leadership and provide employees unlimited opportunities  for 
career  enhancement and growth. It is our aim to be a truly global  company 
that  not  only  services  customers  globally  but  also  employs   people 
worldwide.  We  are focused on diversity with 28% of  our  employees  being 
women and 38% of our onsite employees being local. We have a young employee 
base  with 66% of our employees aged less than 30 years and an average  age 
of  the employee base at 29. We have employees of 74 nationalities  on  our 
rolls.

4. Co-creating our value proposition along with clients:

We  believe that the fundamental business practice in this  new  millennium 
will  be multiple entities working together as one value chain in order  to 
create  superior  flexibility,  productivity  and  financial   performance. 
Keeping  in  line  with  macro and micro  changes  taking  place,  we  have 
developed   a   research-backed  consulting-led  approach   involving   all 
stakeholders  -  employees, clients and partners - to arrive  at  our  21st 
century Inc model to meet the needs of the increasingly global  enterprise. 
The   model  comprises  of  core/non-core  client  business  analysis   and 
rationalization,  lean  optimization  and  technology  innovation  and  co-
creation of solutions with our strategic alliance partners.

5. Comprehensive and integrated capability across the services value chain, 
backed  by IP assets: Our ability to provide a comprehensive  'process'  to 
'service' suite uniquely positions us to be a master system integrator  and 
transformation  partner to clients. The focus is to develop IP assets  that 
solve  clients' business problems efficiently. In addition,  'enablers'  or 
processes  and  programs  designed to aid  people  development,  leadership 
development and skill enhancements are ongoing efforts.

6. Innovation: For us, innovation is not just a term. It is at the core  of 
what we do, part of a business driven culture imbibed in the  organization. 
We  innovate  to  meet changing client needs  and  technology  advancements 
besides  generating  newer  streams of revenue for  the  organization.  The 
innovation  are in it in segments like Cloud, Mobility, Analytics  and  Big 
Data,  and Green IT or Non-linear delivery models. Our innovation not  only 
has  the ability to drive significantly higher productivity and  efficiency 
in  client  enterprises but also possesses the potential  to  fundamentally 
alter underlying business models of clients.

Our  strategy  for  growth  is backed by  strong  investments  in  delivery 
capabilities like:

1. Global Delivery Model

a.  As the industry is moving rapidly into a commoditized market  for  pure 
play  IT services at one end and specialized transformational  capabilities 
at  the  other  end, the delivery models are morphing  to  align  to  these 
changes.  As pioneers of the Global Delivery Model or GDM, we  have  always 
looked  at  innovative  ways of servicing  customers  more  effectively  by 
leveraging  on the depth of experience in the Wipro ecosystem.  Several  of 
these differentiated services are now scaling up and demonstrating a strong 
value proposition to customers besides enabling us to open marquee accounts 
as well as delivering business benefits to customers.

b.  To  enable the alignment of the delivery competencies to  the  changing 
customer  needs, a tiered competency development framework with  associated 
training  and assessment centers have been set up. A fast-track program  to 
create Project Management talent has been created with talent from  premier 
engineering colleges being exclusively selected and groomed for this cadre.

c. We have invested in training capabilities with capacity to train  10,000 
employees  every day across IT Services. We have 500 plus  trainers  across 
our  business.  We are the only company in the world to  win  the  American 
Society of Training & Development award for 6 successive years.

d.  In line with the goal of providing world class delivery  experience  to 
customers,  we  have set up competency-led centers at  strategic  locations 
including Atlanta in the US, Chengdu in China, Romania and Philippines. The 
team  of over 3,000 professionals working from these centers has the  motto 
of  'Global  Reach with a local touch'. Overall, we have more  than  20,000 
employees onsite.

e.  Our delivery excellence was reinforced when we were awarded  the  '2010 
Outstanding  Corporate Award' for contribution to the Embedded Systems  and 
Very-Large-Scale Integration (VLSI) industry segment by Mentor Graphics and 
Silicon India. Equaterra, an independent sourcing advisory in more than  60 
countries, ranked Wipro #1 in Client Satisfaction, Applications Management, 
Infrastructure  Management,  Price and Governance; underlining Wipro  as  a 
leader  for  client  satisfaction in its detailed UK  IT  service  provider 
performance study.

2. Non Linearity-the game changer

a. Non linearity is a concept that we have started to focus on in the  last 
couple of years - be it new engagement models, way of delivery or  building 
platforms  and automation. The company has developed non linearity  in  two 
areas  - Revenue initiatives and Delivery initiatives. We have made  strong 
progress  with  Non-Linearity constituting 12% of our Revenues in  FY11  as 
against 7% in FY10

b. The focus that we have put in to build Non Linear capability is yielding 
results and the benefits are being seen both by our customer and employees. 
Non linearity brings in efficiencies of deployment, tools and  accelerators 
and productized solutions.

c.  A key investment of Wipro towards seamless global delivery is the  Flex 
Delivery  model - an industrialized, multi-tenanted service delivery  model 
providing fast startup, predictable time of delivery and reduced total cost 
of  operation through well defined processes, tools, interfaces and  a  de-
centralized scalable team. The model comprises of pre-defined, standardized 
and  scalable  set  of  services that can be delivered  on  demand  by  the 
customers.

d. Flex centers have been established in most of the service lines based on 
platform/technology competencies and in multiple locations. Several of  the 
industry verticals have also adopted this model over the past one year. The 
maturity  of the centers has been assessed and improved  using  proprietary 
frameworks and workflow tools.

e.  Solution  accelerators teams within Wipro have  generated  hundreds  of 
accelerators for use in projects. The company has run contests successfully 
to generate ideas from employees to develop future accelerators as part  of 
this initiative.

Performance Highlights:

                          (Figures in Rs. Million except otherwise stated)
			
                                                                  Year on
	                               Year ended March 31,   Year change
Particulars	                        2011	       2010	  2010-11

Revenue	                             234,850	    202,490	    16.0%
Gross profit	                      81,404	     70,346	    15.7%
Selling and marketing expenses	    (12,642)	   (10,213)	    23.8%
General and administrative			
expenses	                    (15,355)	   (12,446)	    23.4%
Operating income	              53,407	     47,687	    12.0%
As a Percentage of Revenue:			
Selling and marketing expenses	        5.4%	       5.0%	  (34)bps
General and administrative			
expenses	                        6.5%	       6.2%	  (39)bps
Gross margin	                       34.7%	      34.7%	   (8)bps
Operating margin	               22.7%	      23.6%	  (81)bps

Our  revenue  from IT Services business increased by 16%  in  Indian  Rupee 
terms.  In USD terms our revenue increased by 18.9% from $4,390 million  to 
$5,221 million. This increase is primarily on account of increase in volume 
by 16.8%.

During  the  current year, we realised 51.7% of revenue from work  done  in 
locations  outside  India  ('Onsite') and remaining 48.3%  of  revenue  was 
realised  from  the work performed from our development  centers  in  India 
('Offshore').

As  part  of  our  non-linearity  drive  and  focus  on  improving  revenue 
productivity, we have increased our percentage of revenue contribution from 
Fixed  Price  Projects to 45.7% as against 41.5% in the previous  year.  In 
FPP,  we undertake to complete project within agreed timeline for  a  given 
scope  of work. The economic gains or losses realised from  completing  the 
project earlier or later than initially projected timelines accrues to us.

Revenue Mix Vertical Distribution

The overall revenues were driven primarily due to a 24% increase in revenue 
from Energy & Utilities Services, a 23% increase in revenue from  Financial 
Services,  a 22% increase in revenue from Retail & Transportation  Services 
and a 21% increase in revenue from Telecom Services.

Revenue Mix Service Line wise Distribution

We  continued  to  expand and grow our Services portfolio.  Growth  in  the 
current  year  was  driven  by  22%  increase  in  revenues  from   Package 
Implementation,  20%  increase in revenues from  Technology  Infrastructure 
Services,  19%  increase  in  revenues  from  Application  Development  and 
Maintenance and 40% increase in revenues from Product Engineering.

Growth  in the current year was driven by a 23% increase in  revenues  from 
Europe, 26% increase in revenues from India & Middle East business and  45% 
increase in revenues from

APAC  and  Other  Emerging  Markets.  Increase  in  Revenues  from  US   in 
the current year was 13%.

We  added  155  new customers in the current year, as against  121  in  the 
previous year.

Our top customer contributed 3% of revenue, top 5 customers 11% of  revenue 
and  the  top 10 customers accounted for 19.5% of the revenue.  We  have  3 
customers contributing more than $100 million revenues in the current year, 
up from 1 customer in the previous year

Revenue  contributed by the customers added during the year was at  2%,  at 
the same level as in the previous year.

In  our IT Services Business, manpower cost accounts for approximately  50% 
of  the Revenues. Other major costs included Sub-contracted manpower  cost, 
depreciation and employee-travel cost.

The  operational drivers for manpower costs are Utilisation  of  employees, 
Onsite:  Offshore composition and the composition of experience profile  of 
employees called 'Bulge-mix'.

During  the current year gross Utilisation was 70% compared to 72% an  year 
ago. As of March 31, 2011 approximately 40% of our employees had less  than 
3 years of work-experience, as compared to 43% as of March 31, 2010.

Risk Factors

Our  revenues  from this business are derived in major  currencies  of  the 
world  while a significant portion of its costs are in Indian  Rupees.  The 
exchange  rate  between  the Rupee and major currencies of  the  world  has 
fluctuated  significantly in recent years and may continue to fluctuate  in 
the  future.  Currency fluctuations can adversely affect our  revenues  and 
gross margins.

The  market for IT services is highly competitive. Our competitors  include 
software companies, IT companies, systems consulting and integration firms, 
other  technology  companies  and  client  in-house  information   services 
departments.  We  may  also face competition from  IT  and  ITES  companies 
operating  from  emerging  low cost destination  like  China,  Philippines, 
Brazil, Romania, Poland etc.

We derive approximately 55% of our IT Services revenues from United  States 
and  27% of our IT Services revenues from Europe. In an economic  slowdown, 
our  clients  located  in these geographies may reduce  or  postpone  their 
technology spending significantly. Reduction in spending on IT services may 
lower  the demand for our services and negatively affect our  revenues  and 
profitability.

Some countries and organizations have expressed concerns about a  perceived 
association between offshore outsourcing and the loss of jobs domestically. 
With the growth of offshore outsourcing receiving increasing political  and 
media attention, there have been concerted efforts to enact new legislation 
to restrict offshore outsourcing or impose disincentives on companies which 
have  been  outsourcing jobs. This may adversely impact our ability  to  do 
business in these jurisdictions and could adversely affect our revenues and 
operating profitability.

Our employees who work onsite at client facilities or at our facilities  in 
the  United  States  on temporary or extended  assignments  typically  must 
obtain  visas. If U.S. immigration laws change and make it  more  difficult 
for  us  to  obtain H-1B and L-1 visas for our employees,  our  ability  to 
compete for and provide services to our clients in the United States  could 
be impaired.

These risks are broadly country risks. At an organizational level, we  have 
a  well-defined  business contingency plan and disaster  recovery  plan  to 
address  these  unforeseen  events  and minimize  the  impact  on  services 
delivered from our development centers based in India or abroad.

IT Products

Industry Overview

According  to  NASSCOM  Strategic Review Report 2011,  IDC  forecasts  that 
worldwide hardware spending will increase from $599 billion in 2010 to $767 
billion in 2014, representing a compounded annual growth rate, or CAGR,  of 
6.4%.

According to IDC, the hardware market account for 40% of the Indian  IT-BPO 
industry. The key components of the hardware industry are servers,  clients 
(desktops  and  laptops),  storage  devices,  peripherals  and   networking 
equipments. The overall hardware growth is projected at 15.8% for the India 
market  with  storage and networking products leading  growth  within  this 
segment  in 2011. Spending in Government, BFSI and Telecom sectors will  be 
the key drivers for networking equipment segment.

Wipro Credentials

Our  IT  Products  business provides a range of  IT  products  encompassing 
computing, storage, networking, security, and software products. Under this 
segment,  we  sell  IT  products manufactured  by  us  and  third-party  IT 
products.

We plan to grow in the IT Products market by focusing on:

- Positioning

-  Build  enhanced solution capabilities to position ourselves as  a  Value 
Added System Integrator

- To offer innovative and best in class IT Products and Solutions  catering 
to client needs 

* Product Differentiation

- Product Engineering to deliver value differentiation on Wipro products

-  Focus on building brand 'Ego' and evolve as lifestyle brands within  our 
manufactured products business

- Strengthen server portfolio through a combination of in-house and  traded 
products

* Geo expansion - enhanced focus for addressing new markets-Middle-East and 
Africa

* Customer Engagement

-   Vertical  Focus  -  Strengthen  presence  in  key  verticals  such   as 
Government, Telecom and Banking

-  Mid-Market  Drive  - Tier 2/3  city  penetration.  Establish  leadership 
position in 10 cities through increased coverage and marketing activities

- Deliver customized solutions

*  Alliances - realign existing and form new alliances,  leverage  alliance 
partnerships  for  joint  Go-To-Market with Wipro.  Partner  with  emerging 
technology  providers to improve market address and develop new streams  of 
revenue

*  Operational Excellence- Sustain Green Leadership in  Wipro  manufactured 
products.  Continue  to drive delivery and operational  excellence  through 
industry  standard processes and global best practices for better  customer 
satisfaction (CSAT) and cost optimization.

Our Product range includes

1.  Wipro  Manufactured  Products:  Our  manufactured  range  of   products 
comprises  desktops,  notebooks.  Net Power servers  and  super  computers. 
Wipro's  own  brand of product competes successfully with  all  the  global 
brands   in   various   market  segments.  We  offer   form   factors   and 
functionalities  that  cater  to  the  entire  spectrum  of  users  -  from 
individuals to high-end corporate entities.

2.  Enterprise  Platforms: Our offerings under this  category  comprise  of 
design and deployment services for enterprise class servers, databases  and 
Server computing resource management software.

3.  Networking  Solutions: Our offerings under this  category  comprise  of 
consulting,  design, deployment and audit of enterprise Wide  Area  Network 
(WAN), Wireless LAN and Unified Communication Systems.

4. Software Products: Our products under this category comprise  enterprise 
application,  data  warehousing  and business  intelligence  software  from 
world's leading software product companies.

5. Data Storage: Our products under this category comprise network storage, 
secondary and near line storage, backup and storage fabrics.

6. Contact Centre Infrastructure: Our offerings include Switch Integration, 
Voice  Response Solutions, Computer Telephony Interface  (CTI),  Customized 
Agent   Desktop  Application,  Predictive  Dialer,  Customer   Relationship 
Management, Multiple Host Integration, Voice Logger interface.

7.  Enterprise  Security:  Security products  include  Intrusion  detection 
systems,   firewalls   and  physical   security   infrastructure   covering 
surveillance and monitoring systems.

8.  Emerging Technologies: We also cater to new technologies in the  market 
including   virtualization,   IP   video  solutions   and   private   cloud 
implementations.

Performance Highlights:

                          (Figures in Rs. Million except otherwise stated)
                                                                   Year on
                                      Year ended March 31,     Year change
Particulars	                      2011	      2010	   2010-11

Revenue	                            36,910	    38,205	    (3.4)%
Gross profit	                     4,067	     4,054	      0.3%
Selling and marketing expenses	   (1,284)	   (1,275)	      0.7%
General and administrative			
expenses	                   (1,174)	   (1,015)	     15.7%
Operating income	             1,609	     1,764	    (8.8)%
As a Percentage of Revenue			
Selling and marketing expenses	      3.5%	      3.3%	  (14) bps
General and administrative			
expenses	                      3.2%	      2.7%	  (52) bps
Gross margin	                     11.0%	     10.6%	    41 bps
Operating margin	              4.4%	      4.6%	  (26) bps

Revenues  from the IT Products business decreased by 3.4% primarily due  to 
initial  hardware  requirement in certain large  transformational  projects 
during the year ended March 31, 2010, which were in sustenance phase during 
the  year  ended  March 31,2011. Our gross profit as a  percentage  of  our 
revenue  of our IT Products business increased by 41 bps. This increase  is 
primarily  due to an increase in the proportion of revenues from  highyield 
products.

Risks

IT  Products  revenues  are  impacted  by  seasonal  changes  that   affect 
purchasing  patterns among our consumers of desktops,  notebooks,  servers, 
communication devices and other products.

The  IT products market is a dynamic and highly competitive market. In  the 
marketplace, we compete with both international and local providers. We are 
witnessing higher pricing pressures due to commoditization of  manufactured 
products  business  and higher focus on Indian markets by  all  leading  IT 
companies.

Nonetheless,  we are favourably positioned due to our  quality  leadership, 
expertise  in  target markets and our ability to create client  loyalty  by 
delivering value to the customer.

Consumer Care and Lighting

Industry Overview

AC Nielsen estimates that India is amongst the fastest growing  geographies 
for  FMCG,  with a 2010 growth rate of 15% for the non-food  segment.  This 
market  is  estimated to grow at a CAGR of 12% - 15% for the  period  2011-
2014.  The  household  and personal care FMCG market  in  the  other  Asian 
countries  in which we operate including Malaysia, Vietnam  and  Indonesia, 
are expected to grow at a CAGR of 8% for the period 2011 -2014.

The  Indian domestic market for institutional lighting and  office  modular 
furniture is estimated at U.S. $700 million and is expected to grow at  the 
rate  of 10% to 15% for the period 2011 -2012. Key sectors contributing  to 
the  growth  are  expected  to be  modern  work  spaces,  IT-ITeS,  Retail, 
Healthcare and Government Infrastructure spending.

Wipro Credentials

Our Consumer Care and Lighting business focuses on niche profitable  market 
segments in personal care in specific geographies in Asia, Middle East  and 
Africa, as well as office solutions in India. We successfully leverage  our 
brands  and distribution strengths to sustain a profitable presence in  the 
personal  care sector, including personal wash, fragrances, hair  and  skin 
care, male toiletries and household lighting products. Our office solutions 
include lighting products, modular switches, modular furniture and security 
solutions.  Our  Santoor brand is the third largest in India  in  the  soap 
category, and Safi brand is the largest Halal toiletries brand of Malaysia. 
Our Yardley brand gives us a stronger presence in the Middle East, and into 
the  luxury segment of personal care. We are amongst the top 15 players  in 
personal care in India, and fourth largest player in personal care in  both 
Malaysia and Vietnam.

We  sell  and  market  our consumer care  products  primarily  through  our 
distribution  network in India, which has access to 5,121 distributors  and 
1.6  million  retail outlets throughout the country.  We  sell  significant 
portion  of  our  lighting  products to  major  industrial  and  commercial 
customers  through  our direct sales force, from 29 sales  offices  located 
throughout India.

In  our other geographies, led by Malaysia, Vietnam, Indonesia and  Greater 
China,  we  have  direct  access to over 200,000  retail  outlets,  with  a 
significant presence in the fast growing modern trade.

Performance Highlights:

                           (Figures in Rs. Million except otherwise stated)
                                                                    Year on
                                        Year ended March 31,    Year change
Particulars	                          2011	       2010	    2010-11

Revenue	                                27,258	     22,584	      20.7%
Gross profit	                        12,116	     10,779	      12.4%
Selling and marketing expenses	       (7,514)	    (6,470)	      16.1%
General and administrative expenses    (1,152)	    (1,207)	     (4.6)%
Operating income	                 3,450	      3,102	      11.2%
As a Percentage of Revenue:			
Selling and marketing expenses	         27.6%	      28.7%	    108 bps
General and administrative expenses	  4.2%	       5.3%	    111 bps
Gross margin	                         44.5%	      47.7%	  (328) bps
Operating margin	                 12.7%	      13.7%	  (108) bps

Consumer Care and Lighting revenue increased in the current year by  20.7%. 
This  increase  is attributable to an increase of  approximately  20.9%  in 
revenue from consumer products excluding Yardley sold in Indian markets and 
an  increase of approximately 9.6% in revenue from personal  care  products 
sold  in south-east Asian markets. Further, integration of our  acquisition 
of  Yardley has contributed an additional 5% of our total revenue from  the 
Consumer Care and Lighting business.

Our gross profit as a percentage of our revenues from the Consumer Care and 
Lighting  business decreased by 328 bps. The reduction in gross margins  is 
primarily  due  to  an increase in major input costs.  This  was  partially 
offset by increase in gross margin due to integration of our acquisition of 
Yardley.

Risk Factors

Our competitors in the consumer care and lighting are located primarily  in 
India, and include multinational and Indian companies. Certain  competitors 
have  recently  focused  on sales strategies  designed  to  increase  sales 
volumes through lower prices. Sustained price pressures by competitors  may 
require  us to respond with similar or different pricing  strategies.  This 
may adversely affect our gross and operating profits in future periods.

A major share of revenue in Consumer Care and Lighting business comes  from 
top  three  brands  in India and international business.  Any  dilution  in 
market  share  of such brand against competition may adversely  impact  our 
revenue.  Further,  price  volatility in major  inputs  for  personal  care 
products, could have an adverse impact on our margin.

Others

Our  Others business includes our Infrastructure Engineering  business.  We 
are the world's largest third-party manufacturer of hydraulic cylinders. It 
is centered on our mobile construction equipment business and our  material 
handling business. We manufacture and sell cylinders and truck  hydraulics, 
and  we also distribute hydraulic steering equipment and pumps, motors  and 
valves for international companies. We have a global footprint in terms  of 
manufacturing  facilities in Europe and India and sell to customers  across 
the globe.

In the current financial year, we are seeing resurgent growth  specifically 
in  the Asia segment of our business. We believe that the  fundamentals  of 
the  infrastructure engineering business remain strong. Our strategy is  to 
increase our global market share through:

*  strengthening relationship with global original equipment  manufacturers 
(OEMs)  who are likely to seek stable suppliers like Wipro in  the  current 
economic environment; and

* diversification into newer segments organically and/or inorganically.

We  are  also in the water solutions business, which addresses  the  entire 
spectrum  of  treatment solutions, systems and plants for water  and  waste 
water for industries.

We  are  also  in  cleantech business -  Wipro  EcoEnergy,  which  provides 
intelligent,  sustainable alternatives for energy generation,  distribution 
and consumption. We transform analytical insights obtained from energy data 
into   sustainable  solutions.  We  help  customers  reduce  their   energy 
footprint,  recover higher energy efficiencies from energy  deployment  and 
replace conventional with renewable energy sources.

Risk Factors

The  Infrastructure  Engineering  business  is  linked  to   infrastructure 
spending globally. If there is an economic slowdown, it would translate  in 
to lower growth for our customers and in turn reduce our growth prospects.

Performance Highlights

Revenue from our Others business, including reconciling items, increased by 
44.3%,  from  Rs.8,295 million for the year ended March 31, 2010  to  1,969 
million  for  the  year ended March 31, 2011. The increase  in  revenue  is 
attributable to increased demand for infrastructure engineering products in 
India and Europe.

C. Performance Review at Corporate Level:

Our  revenue  and profit for the years ended March 31, 2011  and  2010  are 
provided below.

Wipro Limited and Subsidiaries

                           (Figures in Rs. Million except otherwise stated)

			                                          Year on
	                           Year ended March 31,	       Year change
Particulars	                     2011	    2010	  2010-11

Revenue	                          310,987	 271,574	    14.5%
Cost of revenue	                (212,808)      (186,299)	    14.2%
Gross profit	                   98,179	  85,275	    15.1%
Selling & marketing expenses     (22,172)       (18,608)	    19.2%
General and administrative			
expenses	                 (18,339)	(14,823)	    23.7%
Operating income	           57,668	  51,844	    11.2%
Profit attributable
to equity holders	           52,977	  45,931	    15.3%
As a Percentage of Revenue			
Selling and marketing expenses       7.1%	    6.9%	 (28) bps
General and administrative			
expenses	                     5.9%	    5.5%	 (44) bps
Gross margins	                    31.6%	   31.4%	   17 bps
Operating margin	            18.5%	   19.1%	 (55) bps
Earnings per share			
Basic	                            21.74	   18.91	
Diluted	                            21.61	   18.75	

Results of operations for the years ended March 31, 2011 and 2010:

*  Our  total revenues increased by 14.5%. This was driven primarily  by  a 
16%,  21% and 44% increase in revenue from our IT Services,  Consumer  Care 
and  Lighting and Other businesses, including reconciling  items,  business 
segments  respectively.  This increased revenue was partially offset  by  a 
decline in revenue from our IT Products business segment.

* Our gross profit as percentage of our total revenue increased  marginally 
by  17 basis points (bps). This was primarily on account of an increase  in 
gross profit as a percentage of revenue from our IT Products business by 41 
bps, an increase in gross profit as a percentage of revenue from our Others 
business,  including  reconciling  items  by 379  bps.  This  increase  was 
partially  offset by a decline in gross profit as a percentage  of  revenue 
from our IT Services and Consumer Care and Lighting business.

*  Our selling and marketing expenses as a percentage of revenue  increased 
from  6.9%  for the year ended March 31, 2010 to 7.1% for  the  year  ended 
March 31, 2011. In absolute terms selling and marketing expenses  increased 
by 19.2%, primarily due to an increase in the IT Services and Consumer Care 
and Lighting business.

*  Our  general  and administrative expenses as  a  percentage  of  revenue 
increased  from 5.5% for the year ended March 31, 2010 to 6% for  the  year 
ended March 31, 2011. In absolute terms general and administrative expenses 
increased by 23.7%, primarily due to increased expenses in the IT  Services 
business and IT Products business. This increase was partially offset by  a 
decline in the Consumer Care and Lighting business.

*  As a result of the foregoing factors, our operating income increased  by 
11.2%,  from  Rs.51,844  million  for the year  ended  March  31,  2010  to 
Rs.57,668 million for the year ended March 31, 2011.

* Our finance expenses, increased from Rs.1,324 million for the year  ended 
March 31, 2010 to Rs.1,933 million for the year ended March 31, 2011.  This 
increase is primarily due to increase of Rs.1,065 million in exchange  loss 
on  foreign currency borrowings and related derivative instrument. This  is 
partially  offset  by lower interest expense by Rs.456 million  during  the 
year ended March 31, 2011, due to lower loans and borrowings.

*  Our  finance and other income, increased from Rs.4,360 million  for  the 
year ended March 31, 2010 to Rs.6,652 million for the year ended March  31, 
2011. Our interest and dividend income increased by Rs.2,408 million during 
the year ended March 31, 2011 as compared to year ended March  31,2010.This 
was partially offset by decrease of Rs.116 million in the gain from sale of 
investments during the same period.

*  Our income taxes increased by Rs.420 million, from Rs.9,294 million  for 
the year ended March 31, 2010 to Rs.9,714 million for the year ended  March 
31, 2011. Adjusted for tax write-backs our effective tax rate declined from 
17.8%  for the year ended March 31, 2010 to 16.5% for the year ended  March 
31,  2011. This decline is primarily due to higher profit based  deductions 
during the year ended March 31, 2011.

*  Our equity in earnings of affiliates for the years ended March 31,  2010 
and  2011  was Rs.530 million and Rs.648 million, respectively.  Equity  in 
earnings of affiliates primarily relates to the equity in earnings of Wipro 
GE.

*  As a result of the foregoing factors, our profit attributable to  equity 
holders increased by Rs.7,046 million, or 15.3%, from Rs.45,931 million for 
the year ended March 31, 2010 to X 52,977 million for the year ended  March 
31, 2011.

Foreign exchange gains / (losses), net:

Our  foreign exchange gains / (losses), net for the years ended  March  31, 
2010 and 2011 were Rs.(383) million and Rs.445 million respectively.

Our foreign exchange gains/flosses), net, comprise:

*  exchange  differences  arising from the  translation  or  settlement  of 
transactions  in foreign currency, except for exchange differences on  debt 
denominated in foreign currency (which are reported within finance expense, 
net); and

*  the  changes  in fair value for derivatives not  designated  as  hedging 
derivatives and ineffective portion of the hedging instruments. For forward 
foreign exchange contracts which are designated and effective as cash  flow 
hedges, the marked to market gains and losses are deferred and reported  as 
a  component  of  other comprehensive income in  stockholder's  equity  and 
subsequently recorded in the income statement when the hedged  transactions 
occur, along with the hedged items.

*  Although  our  functional currency is the Indian rupee,  we  transact  a 
significant portion of our business in foreign currencies, in  particularly 
the  U.S.  dollar. The exchange rate between the Rupee and the  dollar  has 
changed  substantially in recent years and may fluctuate  substantially  in 
the future. Consequently, the results of our operations are affected as the 
rupee fluctuates against the U.S. dollar. Our exchange rate risk  primarily 
arises  from  our foreign currency revenues, cash  balances,  payables  and 
debt.  We  enter  into  derivative  instruments  to  primarily  hedge   our 
forecasted  cash flows denominated in certain foreign  currencies,  foreign 
currency  debt and net investment in overseas operations. Please  refer  to 
our  Notes  to  the  Consolidated  Financial  Statements  under  IFRS   for 
additional details on our foreign currency exposures.

Finance expense

*  Our finance expense comprise interest expense on borrowings,  impairment 
losses  recognized  on financial assets, gains / losses on  translation  or 
settlement  of  foreign currency borrowings and changes in fair  value  and 
gains  /  losses  on settlement of related  derivative  instruments  except 
foreign exchange gains/losses on short-term borrowings which are considered 
as a natural economic hedge for the foreign currency monetary assets  which 
are  classified as foreign exchange gains/losses, net within  results  from 
operating  activities. Borrowing costs are recognized in the  statement  of 
income using the effective interest method.

Finance and other income

*  Our  finance  and other income comprises interest  income  on  deposits, 
dividend  income  and  gains on disposal  of  available-for-sale  financial 
assets. Interest income is recognized using the effective interest  method. 
Dividend  income  is  recognized  when the  right  to  receive  payment  is 
established.

Liquidity and Capital Resources

The  Company's  cash  flow  from its  operating,  investing  and  financing 
activities, as reflected in the Consolidated Statement of Cash Flows  under 
IFRS, is summarized in the table below:

                           (Figures in Rs. Million except otherwise stated) 
                                                                    Year on
                                          Year ended March 31,  Year change 
Particulars                                    2011       2010      2010-11

Net cash provided by/(used in) 
continuing operations:

Operating activities                         40,437      50,998    (10,561)
Investing activities                       (17,239)    (33,815)      16,576
Financing activities                       (26,378)       (601)    (25,777) 
Net change in cash and
cash equivalents                            (3,180)      16,582    (19,762)
Effect of exchange rate changes on cash 
and cash equivalent                             523     (1,258)       1,781

As  of  March  31, 2011, we had cash and  cash  equivalent  and  short-term 
investments of Rs.110,423 million. Cash and cash equivalent and  short-term 
investments, net of debt was Rs. 57,621 million. In addition we have unused 
credit  lines  of Rs. 37,525 million. To utilize these lines of  credit  we 
require  the  consent of the lender and compliance with  certain  financial 
covenants.  We have historically financed our working capital  and  capital 
expenditure  through  our operating cash flows and through  bank  debt,  as 
required.

Cash provided by operating activities decreased by Rs.10,561 million, while 
profit  for the year increased by Rs.7,205 million during the same  period. 
The  decrease in cash provided by operating activities is primarily due  to 
an  increase in current receivables including unbilled, attributable to  an 
increase  in number of receivable days in the IT Services business from  61 
days  in March 2010 to 70 days in March 2011 and an increase in  receivable 
days in the IT Products business from 119 days in March 2010 to 131 days in 
March  2011.  Further,  operating cash flow decreased due  to  increase  in 
inventory   days  for  consumer  care  and  lighting   and   infrastructure 
engineering by 2 days and 4 days, respectively and also due to increase  in 
finance  lease receivables by Rs.2,808 million primarily relating to  large 
projects.  This is partially offset by the increase in trade  payables  and 
accrued  expenses  on  account  of  better  management  of  payment  terms. 
Receivable  days  as of a particular reporting date is  the  proportion  of 
receivables, adjusted for unbilled and unearned revenue to the revenues for 
the respective fiscal quarter multiplied by 90.

Cash  used  in investing activities for the year ended March 31,  2011  was 
Rs.17,239  million. Cash provided by operating activities was utilized  for 
the  net purchase of investments and inter-corporate deposits amounting  to 
Rs.11,772  million.  We  also  purchased  property,  plant  and   equipment 
amounting  to Rs.12,211 million, which was primarily driven by  the  growth 
strategy of the Company.

Cash  used  in financing activities for the year ended March 31,  2011  was 
Rs.26,378  million as against Rs.601 million for the year ended  March  31, 
2010. This increase is primarily due to increase in net repayment of  loans 
and  borrowings  amounting  to Rs.10,122 million and  payment  of  dividend 
amounting to Rs.15,585 million.

On  April 27, 2011, our Board proposed a cash dividend of Rs.4 ($0.09)  per 
equity  share  and  ADR.  The  proposal  is  subject  to  the  approval  of 
shareholders at the Annual General Meeting to be held on July 19,2011,  and 
if  approved,  would result in a cash outflow  of  approximately  Rs.11,410 
million including corporate dividend tax thereon.

We   maintain  debt/borrowing  level  that  we  have  established   through 
consideration of a number of factors including cash flow expectations, cash 
required  for operations and investment plans. We continually  monitor  our 
funding  requirement  and strategies are executed  to  maintain  sufficient 
flexibility  to access global funding sources, as needed. Please  refer  to 
Note  12 of our Notes to the Consolidated Financial Statements  under  IFRS 
for additional details on our borrowings.

As discussed above, cash generated from operations is our primary source of 
liquidity.  We  believe that our cash and cash equivalent along  with  cash 
generated  from operations will be sufficient to meet our  working  capital 
requirements  as  well  as  repayment  obligations  in  respect  of   debt/ 
borrowings.

As  of  March 31, 2011, we had contractual commitments  of  Rs.2,071  ($47) 
million  related  to capital expenditures on construction or  expansion  of 
software  development facilities, Rs.10,265 ($230) million related to  non-
cancelable  operating lease obligations and Rs.3,645 ($82) million  related 
to  other purchase obligations. Plans to construct or expand  our  software 
development facilitiesare dictated by business requirements.

In relation to our acquisitions, a portion of the purchase consideration is 
payable upon achievement of specified earnings targets in future. We expect 
that  our cash and cash equivalents, investments in liquid  and  short-term 
mutual  funds  and  the  cash  flows expected  to  be  generated  from  our 
operations  in  future will generally be sufficient to  fund  the  earn-out 
payments and our expansion plans.

In  the  normal course of business, we transfer accounts  receivables,  net 
investment in sale-type finance receivable and employee advances (financial 
assets).  Please  refer  Note 15 of our  Notes  to  Consolidated  Financial 
Statements under IFRS.

Our  liquidity and capital requirements are affected by many factors,  some 
of  which are based on the normal ongoing operations of our businesses  and 
some of which arise from uncertainties related to global economies and  the 
markets  that  we  target  for our services.  We  cannot  be  certain  that 
additional  financing, if needed, will be available on favorable terms,  if 
at all.

As  of March 31,2011 and 2010, our cash and cash equivalent were  primarily 
held  in Indian Rupees, U.S. Dollars, Pound Sterling, Euro,  Japanese  Yen, 
Singapore Dollars and Saudi Riyals.

Please  refer to 'Financial risk management' under Note 15 of our Notes  to 
the  Consolidated  Financial  Statements under IFRS  for  more  details  on 
our treasury activities.

Contractual obligations

The table of future payments due under known contractual commitments as  of 
March  31,  2011, aggregated by type of contractual  obligation,  is  given 
below:

                    (Figures in Rs. Million except earnings per share data) 

                                Total 
                          contractual
Particulars                   payment         Payments due in
                                       2011-12  2012-14  2014-16   2016-17
onwards
Short-term
borrowings                     31,694   31,694        -        -         -
Long-term debt                 20,473    1,146   19,277       35        15
Obligations under
capital leases                    635      203      292       80        60
Estimated interest
payment1(1)                       804      379      416        6         3
Capital commitments             2,071    2,071        -        -         -
Non-cancelable operating lease
obligation                     10,265    1,828    3,207    1,936     3,294
Purchase obligations            3,645    3,645        -        -         -
Other non-current
liabilities(2)                     73        -       73        -         -

Our  purchase  obligations  include all commitments to  purchase  goods  or 
services  of  either  a  fixed or minimum quantity that  meet  any  of  the 
following  criteria: (1) they are non-cancelable, or (2) we would  incur  a 
penalty if the agreement was terminated.

(1)  Interest payments for long-term fixed rate debts have been  calculated 
based on applicable rates and payment dates. Interest payments on  floating 
rate  debt  have  been calculated based on the payment  dates  and  implied 
forward  interest  rates  as  of  March  31,2011  for  each  relevant  debt 
instrument.

(2)  Other non-current liabilities and non-current tax liabilities  in  the 
statement  of  financial  position include 72,633  million  in  respect  of 
employee  benefit  obligation  and 75,021  million  towards  uncertain  tax 
position,  respectively.  For these amounts the extent of  the  amount  and 
timing of repayment/settlement is not reliably estimatable or  determinable 
at present and accordingly have not been disclosed in the table above.

D. Risk Management at corporate level 

Risk Management Initiatives

Risk Management at Wipro is an enterprise wide function. It is backed by  a 
competent  and specialist team that develops frameworks  and  methodologies 
for organization wide deployment.

Wipro ERM Framework

In continuation of our quest to be the 'Best in Breed', we have benchmarked 
our practices with four globally recognized standards

(a) AS/NS 4360:2004 by AUS/NZ Standards board

(b) Orange Book by UK Government Treasury.

(c)  COSO;  Enterprise Risk Management - Integrated Framework  by  Treadway 
Commission

(d) ISO/FDIS 31000:2009 by ISO

Our  Risk Management approach is to carry out  comprehensive  vulnerability 
analysis and extrapolate known failure modes as an early warning indicator.

The  risks are then subjected to detailed review mechanisms which are  tool 
based and norm triggered.

Mitigation  measures  in the form of systemic fixes are  deployed  and  are 
subjected to a stress test to evaluate their robustness and effectiveness.

We  made  a  conscious decision to move to a  regimen  of  pro-active  risk 
management by responding to weak signals through program-managed mitigation 
mechanism  as  compared to a reactive crisis management approach  which  is 
event induced.

By  acting  early,  we  give ourselves a wider  selection  of  options  and 
alternatives to respond effectively and decisively.

Key Risk Management areas that we focused on during the year:

(Listed alphabetically, not in order of Importance)

1. Alliance Risks

2. Business Continuity & Disaster Recovery

3. Climate Change& Sustainability

4. Country (Geo-Political) Risks

5. Employee Safety&Physical Security Risks

6. Emerging Technology Risks

7. Fraud Risks

8. Governances Policy Compliance

9. Infrastructures Operations Risks

10. Information Security&Compliance

11. Intellectual Property Risks

12. Large Programs-Order to Cash Risks

13. People Engagement& Supply Chain Risks

14. Regulatory Compliance including Employment, Immigration and Tax laws

15. Systemic Vulnerabilities Intellectual Property Protection

A  master  plan  to assess & mitigate risks  around  Intellectual  Property 
rights was implemented. The Plan included a) Comprehensive reassessment  of 
all failure modes, b) Clear articulation of policy c) Continuous & targeted 
evangelization,  d) audit & assurance and e) systemic solutions  to  ensure 
repeatability and reproducibility.

Business Specific Risk Management Models

Specific  models  to  address risks in business  segments/  processes  were 
rolled   out  such  as  country  risk  assessment,  customer  credit   risk 
assessment, deal risk assessment etc.

Employee Safety & Physical Security

Employee  safety  continued  as a core focus  with  enhanced  measures  for 
transportation  process  (24*7 operations). Security measures  in  offshore 
locations enhanced with a tie up with Central Industrial Security force  of 
Indian government.

Proactive Anti-Fraud Initiatives

The control environment has been further strengthened during the year  with 
more automated controls. Failure modes were comprehensively re-assessed and 
technology solutions were explored and implemented to automate controls.

Code of Ethics for Sales Force

In  addition  to  the generic training & annual certification  on  code  of 
business  conduct  and  ethics  for  all  employees,  a  case  study  based 
supplementary program on code of ethics for sales force was rolled out.  15 
plus sessions were conducted globally to cover majority of our sales  force 
on topics including regulations such as FCPA law. Data privacy etc.

Info Security & Business Continuity

Information  Security Program at Wipro covers core areas such  as  Physical 
Security,  Data  protection,  Business  continuity  planning.  Intellectual 
Property,  access  control, regulatory compliance and  employee  awareness. 
Focus areas for the year included:

* Data protection reviews & compliance

*  Electronic  training module launched for all  employees  on  information 
security & compliance.

*  Enhancing  the Customer engagement - security  compliance  by  federated 
model of compliance

*  The Business continuity process was successfully invoked in response  to 
the Japan nuclearcrisis

Oekom  Research  (Germany) ranked Wipro in the top most  position  for  its 
Information  security compliance related to management of customer data  as 
part of its corporate responsibility review report 2011.

Alliance Risk Management

A Risk Management framework was deployed to assess the risks in  engagement 
with  critical alliance partners. Key risk indicators such as  availability 
of alternates, financial stability, and delivery performance were  assessed 
and mitigated.

Awareness & Training

Role based training programs to enhance risk literacy covering Intellectual 
property  practices, information security compliance, bid risk  management, 
delivery risk management were deployed. The coverage included training  more 
than 90% of our Project and Technical Managers on risk management practices 
and  more than 50% of all employees on information security and  compliance 
practices.

E. Outlook

We  have  followed  a practice of providing only revenue  guidance  for  IT 
Services,  our  largest business segment. The guidance is provided  at  the 
release  of every quarterly earnings when detailed Revenue outlook for  the 
succeeding quarter is shared. Over the years, the Company has performed  in 
line with quarterly Revenue guidance.

On April 27, 2011, along with our earnings release for quarter ended  March 
31,  2011, we provided our most recent quarterly guidance. Revenue from  IT 
Services  business  for the quarter ending June 30, 2011 is  likely  to  be 
ranged between USD 1,394-1,422 million*.

*  Guidance  is  based on the following exchange rates:  GBP/USD  at  1.64, 
Euro / USD at 1.46, AUD / USD at 1.07, USD/INR at 44.29.

F. Internal Control Systems

We  have  presence  across  multiple  countries,  and  a  large  number  of 
employees, suppliers and other partners collaborate to provide solutions to 
our  customer  needs. Robust internal controls and scalable  processes  are 
imperative to manage this global scale of operations.

Our  listing  on  the  New  York  Stock  Exchange  (NYSE)  provided  us  an 
opportunity to get our independent auditors assess and certify our internal 
controls  primarily  in the areas impacting financial  reporting.  For  the 
companies  listed  in  the United States of  America,  the  Public  Company 
Accounting Reform and Investor Protection Act of 2002, more popularly known 
as the Sarbanes-Oxley Act requires:

1. Management to establish, maintain, assess and report on effectiveness of 
internal controls over financial reporting and;

2.  Independent  auditors to opine on effectiveness  of  internal  controls 
over financial reporting.

We adopted the COSO framework (Framework suggested by Company of Sponsoring 
Trade  way Organisation) for evaluating internal controls. COSO  identifies 
five  layers  of  internal  controls,  namely.  Control  Environment,  Risk 
Assessment, Control Activity, Information and Communication and Monitoring. 
Information Technology controls were documented, assessed and tested  under 
the COBIT framework.

The  entire  evaluation of internal controls was carried out by  a  central 
team reporting into the Chief Financial Officer.

We  have  obtained  a clean and unqualified  report  from  our  independent 
auditors on the effectiveness of our internal controls.

G. Human Resource

In  our  IT  Services  and Products business,  we  had  122,385  employees, 
comprising 25,108 employees in BPO.

Attrition  for  the  year  in  our  IT  Services  business  (excluding  BPO 
operations, Indian IT operations and other overseas subsidiaries) was 24.1% 
compared with 18.3% last year. Voluntary attrition stood at 22.7%  compared 
with 12.1% last year.


Compensation/People practices

We  have  continued  to  develop  innovative  methods  for  accessing   and 
attracting  skilled  IT professionals. We partnered with a  leading  Indian 
university  to  establish a program for on the job training and  a  Masters 
degree  in  software  engineering. We believe that our  ability  to  retain 
highly   skilled  personnel  is  enhanced  by  our   leadership   position, 
opportunities to work with leading edge technologies and focus on  training 
and  compensation.  Our efforts resulted in us being ranked #9 in  the  Aon 
Hewitt  India's  Best Employer Survey - the only IT company in the  Top  10 
list.

We have designed our compensation to attract and retain top quality  talent 
and  motivate  higher  levels of  performance.  Our  compensation  packages 
include  a  combination of salary, stock options, pension, and  health  and 
disability insurance. We have devised both business segment performance and 
individual  performance  linked  incentive programs that  we  believe  more 
accurately  link performance to compensation for each employee. We  measure 
our  compensation packages against industry standards and seek to match  or 
exceed   them.  We  periodically  reward  high  performers  with   ong-term 
incentives  in the form of restricted stock units (RSU). RSU is a  powerful 
retention  tool  and  aligns  employees with the  long-term  goals  of  the 
Company.