Item 3

Performance of Wipro Limited for the Quarter endedDecember 31, 2009 January 20, 2010Suresh C SenapatyExecutive Director & Chief Financial Officer

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20th January, 2010Financial Summary for the Quarter endedDec 31, 2009 (Indian GAAP) Wipro Limited (Consolidated) Particulars            Revenue            Growth Rs. Crores            YoY Revenue 6,966 5% Profits Before Interest & Tax 1,3622 1% Profits After Tax1, 2172 1% Key Segmental Results Segment            Revenue Growth PBIT            Growth Rs. Crores YoY            Rs. Crores            YoY IT Services 5,164 2% 1,227 17% IT Products 1,002 20% 58 34% Consumer Care & Lighting 601 14% 74 21%

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Highlights for the Quarter –IT Services •Positive Demand Environment •Stable Operating Margins •Reported revenue at $1,127Mn,sequential growth of 5.8% •Constant currency revenue at $1,117Mn, sequential growth of 4.9% •Margin at 23.8% , flat QoQand 3.2% expansion YoY •Revenues from Fixed Price Projects improved 2.2% sequentially to 42.5% •Gross utilization increased 233bps sequentially to 73.2%

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Revenue Dynamics –IT Services Service Lines: TIS grew 9% sequentially & 12% YoY

Product Engineering Services grew 9% sequentially, while BPO grew 7% sequentially

Geographies:

Europe grew 5% sequentially

India & Middle East business grew 16% sequentially & 22% YoY

Other Emerging Markets (which include APAC and Australia) grew 20% sequentially and 57% yoy

Verticals:

Healthcare & Services grew 14% while Energy & Utilities grew 12%, sequentially

Financial Services grew 7% sequentially while Communication & Media Service Provider grew 8%

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IT Services –Awards & Recognition

AwardsandRecognition:

Wonthe2009GlobalMAKE(MostAdmiredKnowledgeEnterprises)Awardforathirdtime,for‘developing knowledgeworkersthroughseniormanagementleadership’and‘creatinganenvironmentforcollaborative knowledgesharing’

Awardedthe5thAnnualDaveyAwardbytheInternationalAcademyofVisualArtsforoutstandingworkin digitaldesign

Wasranked8thinIndia’smostvaluableBrand(2009)studycarriedoutbyBrandFinance,aglobalbrand valuationfirmforEconomicTimes

CommitmenttomitigatingeffectsofclimatechangeandfurtheringthegreenITagendarecognizedbyA siaCaseResearchCentre(ACRC),apremierportalforteachingcasestudiesthathaswrittenacasestudyonW ipro’sgreenITinitiatives

WontheOutsourcingInstituteandVantagePartners’RMMYawardforBestPerformanceManagementProc essforthesecondyearinsuccession

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IT Services –Deal Wins

Multi-year strategic program with large Europe-based global steel manufacturer, to leverage our business transformation expertise in strategic restructuring for the client

Multi-year outsourcing engagement with leading global tobacco group to improve the effectiveness and efficiency of the application support services for its global operations

India & Middle East business registered some strong wins

Wipro Arabia won a very large order from an upcoming university in Saudi Arabia for end-to-end set up of their IT infrastructure

Turnkey implementation in infrastructure segment of State Data Center projects for Gujarat and Maharashtra

End-to-end implementation of a datacenter for Shipping Corporation of India, and upgrade of disaster recovery infrastructure for Oriental Bank of Commerce

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Other Highlights WiproConsumerCareandLighting(WCCL)

ConsumerCareandLightingbusinessrecordedRevenuesofRs.6.01billion,agrowthof14%YoYandPB ITofRs.740million,agrowthof21%YoY.

InternationalBusinesshadagreatquarterwithleadinggrowthinVietnam,ChinaandIndonesia.

Yardleyacquisitioninpersonalcarecategorywhichwasearlierannouncedbyuson5thNov09hasbee nconsolidatedforreportingsince9thDec2009.

Santoor,ourflagshipbrand,remainsthe#1toiletsoapbrandinSouthIndiabothinurbanandrural.

WiproInfrastructureEngineering(WIN)

WehaveseenrobustrecoveryinIndia.

Europemarkethasbottomedout.Wehavegrownourmarketsharethroughtherecession.

WIN-Eco-energy:

We continue to make big strides in this start-up business.

We won the first contracts for consulting and implementation of utility scale SolarPhoto Voltaic Plants.

Our confidence in our business model has increased significantly, validated by the market.

This business model is that of consulting led multi-technology solutions for renewable energy and energy efficiency.

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Summary Positive Demand Environment

•Broad based growth driven by significant uptick in volumes Solid Execution

•Stable margins despite the lesser number of working days, shutdowns and strong rupee appreciation Robust deal funnel

•Deal pipeline remains among the strongest we have seen Our portfolio of services

•Our broad portfolio of services and strong delivery excellence continues to position us as a partner of choice with customers, as they focus on capital conservation and cost transformation

Investment

We continue to ‘invest’ –In new Technologies, In new Solutions, In people, In Non-linearity

We see greater traction from our strategic acquisitions

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Looking ahead Looking ahead, for the quarter ending March 31, 2010, we expect the Revenue from our IT Services business to be in the range $1161Mn* to $1183Mn*

*Based on constant currency exchange rates of GBP/USD at 1.63, Euro/USD at 1.46, AUD/USD at 0.91, USD/INR at 46.64

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Supplemental Data

Financial Results as per IFRS

Key Operating Metrics in IT Services

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Financial Summary for the Quarter endedDecember 31, 2009 (IFRS) Wipro Limited (Consolidated) Particulars Revenue            Growth Rs. Crores            YoY Revenue 6,977 6% Profits Before Interest & Tax1,354 22% Profits After Tax1, 203 19% Key Segmental Results Segment Revenue Growth            PBIT            Growth Rs. Crores            YoY            Rs. Crores            YoY IT Services5,165 2% 1,218 17% IT Products1,011 22% 61 51% Consumer Care & Lighting 574 18% 75 20%

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Key Operating Metrics in IT Services for the Quarter ended December 31, 2009

ParticularsQ3 10 Q2 10Q3 09

Revenue Composition:Technology, Media & TelecomFinancial ServicesManufacturingHealthcare& ServicesRetail& TransportationEnergy& Utilities

26.1% 26.4%28.8%

25.8%25.7%26.0% 15.1%15.6%15.3%

8.7%8.1%7.3% 14.8%15.2%14.5%

9.5%

9.0%

8.1% Geography Composition:

USEuropeJapanIndia& Middle East businessOther Emerging Markets57.1%58.4%60.0%26.3%26.5%26.1%1.6%1.6%

2.4% 8.9%8.1%7.5%Geography Composition:6.1%5.4%4.0%

Numberof employeesNet Additions1,02,74697,89196,965People related4855(630) (587)

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Key Operating Metrics in IT Services for the Quarter ended December 31, 2009

ParticularsQ3 10 Q2 10Q3 09

Customer Concentration:Top CustomerTop 5Top 10 2.6%2.7%2.5%

10.8%11.3%11.3% 19.5%19.7%20.2%

Active CustomersNo. of New Customers Revenue fromNew Customers

8228408823137312.2%1.9% 3.3%ParticularsQ3 10 Q2 10Q3 09

Onsite Revenue (IT Services)Off Shore Revenue (IT Services)50.3%49.9%53.2%

49.7%

50.1%46.8% $50 M$20-50Mn$10 -$20Mn161616

373536 424837$5 -$10Mn

$3-$5Mn

615362Customer Size Distribution:

776480$1-$3MnTotal >$1Mn 165187205

398403436

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