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Balance Sheet  
Wipro Ltd.
 
BSE Code   507685
ISIN Demat   INE075A01022
Book Value   64.14
NSE Code WIPRO
Dividend Yield %  3.08
Market Cap   2043142.75
P/E   17.05
EPS   11.43
Face Value 2  
(Rs. in Million)
ParticularsMar 2025Mar 2024Mar 2023Mar 2022Mar 2021
EQUITY AND LIABILITIES0  0  0  0  0  
Share Capital20944.00  10450.00  10976.00  10964.00  10958.00  
    Equity - Authorised25009.00  25009.00  25009.00  25009.00  25009.00  
    Equity - Issued20944.00  10450.00  10976.00  10964.00  10958.00  
    Equity Paid Up20944.00  10450.00  10976.00  10964.00  10958.00  
    Equity Shares Forfeited0.00  0.00  0.00  0.00  0.00  
    Adjustments to Equity0.00  0.00  0.00  0.00  0.00  
    Preference Capital Paid Up0.00  0.00  0.00  0.00  0.00  
    Face Value2.00  2.00  2.00  2.00  2.00  
Share Warrants & Outstandings6985.00  6384.00  5632.00  5258.00  3071.00  
Total Reserves601082.00  560985.00  611015.00  527285.00  438387.00  
    Securities Premium2240.00  2903.00  3301.00  1178.00  326.00  
    Capital Reserves3612.00  3612.00  3612.00  3612.00  3612.00  
    Profit & Loss Account Balance565542.00  509281.00  558588.00  470625.00  386999.00  
    General Reserves0.00  0.00  0.00  0.00  0.00  
    Other Reserves29688.00  45189.00  45514.00  51870.00  47450.00  
Reserve excluding Revaluation Reserve601082.00  560985.00  611015.00  527285.00  438387.00  
Revaluation reserve0.00  0.00  0.00  0.00  0.00  
Shareholder's Funds629011.00  577819.00  627623.00  543507.00  452416.00  
Minority Interest0.00  0.00  0.00  0.00  0.00  
Long-Term Borrowings0.00  0.00  0.00  0.00  0.00  
Secured Loans0.00  0.00  0.00  0.00  0.00  
    Non Convertible Debentures0.00  0.00  0.00  0.00  0.00  
    Converible Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Packing Credit - Bank0.00  0.00  0.00  0.00  0.00  
    Inter Corporate & Security Deposit0.00  0.00  0.00  0.00  0.00  
    Term Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Term Loans - Institutions0.00  0.00  0.00  0.00  0.00  
    Other Secured0.00  0.00  0.00  0.00  0.00  
Unsecured Loans0.00  0.00  0.00  57.00  141.00  
    Fixed Deposits - Public0.00  0.00  0.00  0.00  0.00  
    Loans and advances from subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter Corporate Deposits (Unsecured)0.00  0.00  0.00  0.00  0.00  
    Foreign Currency Convertible Notes0.00  0.00  0.00  0.00  0.00  
    Long Term Loan in Foreign Currency0.00  0.00  0.00  0.00  0.00  
    Loans - Banks0.00  0.00  0.00  0.00  0.00  
    Loans - Govt.0.00  0.00  0.00  0.00  0.00  
    Loans - Others0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loan0.00  0.00  0.00  57.00  141.00  
Deferred Tax Assets / Liabilities1221.00  4237.00  1863.00  -533.00  831.00  
    Deferred Tax Assets5762.00  5859.00  6975.00  8222.00  7876.00  
    Deferred Tax Liability6983.00  10096.00  8838.00  7689.00  8707.00  
Other Long Term Liabilities24642.00  14373.00  14205.00  11834.00  12182.00  
Long Term Trade Payables0.00  0.00  0.00  0.00  0.00  
Long Term Provisions40177.00  35352.00  20289.00  16693.00  9995.00  
Total Non-Current Liabilities66040.00  53962.00  36357.00  28051.00  23149.00  
Current Liabilities0  0  0  0  0  
Trade Payables68051.00  58394.00  53002.00  46851.00  41239.00  
    Sundry Creditors68051.00  58394.00  53002.00  46851.00  41239.00  
    Acceptances0.00  0.00  0.00  0.00  0.00  
    Due to Subsidiaries- Trade Payables0.00  0.00  0.00  0.00  0.00  
Other Current Liabilities51689.00  51014.00  56480.00  86131.00  52119.00  
    Bank Overdraft / Short term credit0.00  0.00  0.00  0.00  0.00  
    Advances received from customers15621.00  15627.00  20599.00  22551.00  18909.00  
    Interest Accrued But Not Due204.00  50.00  44.00  71.00  33.00  
    Share Application Money0.00  0.00  0.00  0.00  0.00  
    Current maturity of Debentures & Bonds0.00  0.00  0.00  0.00  0.00  
    Current maturity - Others0.00  0.00  0.00  0.00  0.00  
    Other Liabilities35864.00  35337.00  35837.00  63509.00  33177.00  
Short Term Borrowings60500.00  41750.00  51807.00  76734.00  58011.00  
    Secured ST Loans repayable on Demands0.00  0.00  0.00  0.00  0.00  
    Working Capital Loans- Sec0.00  0.00  0.00  0.00  0.00  
    Buyers Credits - Unsec0.00  0.00  0.00  0.00  0.00  
    Commercial Borrowings- Unsec0.00  0.00  0.00  0.00  0.00  
    Other Unsecured Loans60500.00  41750.00  51807.00  76734.00  58011.00  
Short Term Provisions44657.00  33296.00  27139.00  22021.00  29955.00  
    Proposed Equity Dividend0.00  0.00  0.00  0.00  0.00  
    Provision for Corporate Dividend Tax0.00  0.00  0.00  0.00  0.00  
    Provision for Tax31855.00  19989.00  13559.00  8338.00  14835.00  
    Provision for post retirement benefits0.00  0.00  0.00  0.00  0.00  
    Preference Dividend0.00  0.00  0.00  0.00  0.00  
    Other Provisions12802.00  13307.00  13580.00  13683.00  15120.00  
Total Current Liabilities224897.00  184454.00  188428.00  231737.00  181324.00  
Total Liabilities919948.00  816235.00  852408.00  803295.00  656889.00  
ASSETS0  0  0  0  0  
Gross Block174412.00  164442.00  180464.00  178308.00  164283.00  
Less: Accumulated Depreciation87557.00  85847.00  92217.00  97931.00  91402.00  
Less: Impairment of Assets0.00  0.00  0.00  0.00  0.00  
Net Block86855.00  78595.00  88247.00  80377.00  72881.00  
Lease Adjustment A/c0.00  0.00  0.00  0.00  0.00  
Capital Work in Progress1785.00  6697.00  6038.00  15845.00  18480.00  
Non Current Investments214554.00  206806.00  193728.00  165572.00  82067.00  
Long Term Investment214554.00  206806.00  193728.00  165572.00  82067.00  
    Quoted57.00  70.00  33.00  41.00  26.00  
    Unquoted224401.00  216281.00  203240.00  170012.00  86522.00  
Long Term Loans & Advances7794.00  9269.00  17808.00  15776.00  23365.00  
Other Non Current Assets6708.00  9230.00  6809.00  8003.00  6301.00  
Total Non-Current Assets317696.00  310597.00  312630.00  285573.00  203094.00  
Current Assets Loans & Advances0  0  0  0  0  
Currents Investments397669.00  301437.00  297126.00  240737.00  174952.00  
    Quoted254035.00  201477.00  228367.00  190902.00  131382.00  
    Unquoted143634.00  99960.00  68759.00  49835.00  43570.00  
Inventories622.00  729.00  913.00  875.00  910.00  
    Raw Materials0.00  0.00  0.00  0.00  0.00  
    Work-in Progress0.00  0.00  0.00  0.00  0.00  
    Finished Goods0.00  0.00  0.00  0.00  1.00  
    Packing Materials0.00  0.00  0.00  0.00  0.00  
    Stores  and Spare9.00  26.00  31.00  28.00  127.00  
    Other Inventory613.00  703.00  882.00  847.00  782.00  
Sundry Debtors80770.00  85153.00  99617.00  92954.00  80462.00  
    Debtors more than Six months9283.00  10160.00  10223.00  11530.00  9980.00  
    Debtors Others76584.00  79571.00  94365.00  88718.00  77650.00  
Cash and Bank43074.00  37906.00  45270.00  48981.00  97832.00  
    Cash in hand0.00  0.00  0.00  0.00  0.00  
    Balances at Bank43074.00  37905.00  45270.00  48981.00  97830.00  
    Other cash and bank balances0.00  1.00  0.00  0.00  2.00  
Other Current Assets19239.00  20853.00  21398.00  53696.00  18912.00  
    Interest accrued on Investments0.00  0.00  0.00  0.00  0.00  
    Interest accrued on Debentures0.00  0.00  0.00  0.00  0.00  
    Deposits with Government0.00  0.00  0.00  0.00  0.00  
    Interest accrued and or due on loans495.00  145.00  374.00  1719.00  1501.00  
    Prepaid Expenses12788.00  13063.00  13886.00  11737.00  9818.00  
    Other current_assets5956.00  7645.00  7138.00  40240.00  7593.00  
Short Term Loans and Advances60878.00  59560.00  75454.00  80479.00  80727.00  
    Advances recoverable in cash or in kind49832.00  47672.00  53054.00  52960.00  29842.00  
    Advance income tax and TDS3693.00  4875.00  2096.00  529.00  973.00  
    Amounts due from directors0.00  0.00  0.00  0.00  0.00  
    Due From Subsidiaries0.00  0.00  0.00  0.00  0.00  
    Inter corporate deposits0.00  0.00  0.00  0.00  0.00  
    Corporate Deposits0.00  0.00  0.00  0.00  0.00  
    Other Loans & Advances7353.00  7013.00  20304.00  26990.00  49912.00  
Total Current Assets602252.00  505638.00  539778.00  517722.00  453795.00  
Net Current Assets (Including Current Investments)377355.00  321184.00  351350.00  285985.00  272471.00  
Miscellaneous Expenses not written off0.00  0.00  0.00  0.00  0.00  
Total Assets919948.00  816235.00  852408.00  803295.00  656889.00  
Contingent Liabilities77762.00  76064.00  76493.00  72213.00  13041.00  
Total Debt60500.00  41750.00  51807.00  76791.00  58152.00  
Book Value59.40  109.37  113.34  98.18  82.01  
Adjusted Book Value59.40  54.68  56.67  49.09  41.01  
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