Exhibit 99.3

Wipro Limited

CONSOLIDATED
AUDITED FINANCIAL RESULTS FOR THE
QUARTER & SIX MONTHS ENDED SEPTEMBER 30, 2010

( in Million, except share and per share data, unless otherwise stated)

		Quarter ended						Six months ended						Year ended
		September 30,						September 30,						March 31,
	Particulars	2010			2009			2010			2009			2010
1	Net Income from Sales/Services		77,305			69,177			149,670			131,639			271,241
2	Cost of Sales / Services
	a) (Increase)/Decrease in stock in trade and work in progress		790			77			413			897			(323	)
	b) Consumption of raw materials		3,431			3,561			6,741			6,265			13,070
	c) Purchase of traded goods		8,883			9,868			17,369			15,706			37,484
	d) Other expenditure		38,463			32,178			74,025			64,418			129,152
3	Gross Profit (1-2)		25,737			23,494			51,122			44,352			91,858
4	General and Administrative expenses		4,147			3,872			7,911			7,336			14,481
5	Selling and Distribution expenses		5,592			4,346			10,835			8,444			18,036
6	Depreciation and amortization		1,968			2,086			3,852			3,960			7,831
7	Operating Profit before interest (3) — (4+5+6)		14,031			13,189			28,525			24,612			51,510
8	Interest expense		467			492			870			1,131			990
9	Exceptional Items		—			—			—			—			—
10	Operating Profit after interest and Exceptional Items (7-8-9)		13,564			12,698			27,656			23,482			50,520
11	Other investment income		1,422			1,172			2,773			2,167			4,360
12	Profit from Ordinary Activities before tax (10+11)		14,987			13,870			30,429			25,648			54,880
13	Tax Expense (including Fringe Benefits Tax)		2,183			2,217			4,528			3,957			9,294
14	Net Profit from Ordinary Activities after tax (12-13)		12,804			11,653			25,900			21,691			45,586
15	Minority Interest		(148	)		(58	)		(215	)		(107	)		(185	)
16	Share in Earnings of Associates		192			112			349			226			530
17	Extraordinary items (net of tax expense)		—			—			—			—			—
18	Net Profit for the period (14+15+16-17)		12,849			11,707			26,035			21,810			45,931
19	Paid up equity share capital (Face value Rs. 2 per share)		4,904			2,933			4,904			2,933			2,936
20	Reserves excluding Revaluation Reserves		209,279			162,290			209,279			162,290			193,355
21	EARNINGS PER SHARE (EPS)
	Before extraordinary items (not annualised)
	Basic (in )		5.28			4.82			10.69			8.98			18.91
	Diluted (in )		5.25			4.78			10.66			8.91			18.75
	After extraordinary items (not annualised)
	Basic (in )		5.28			4,82			10.69			8.98			18.91
	Diluted (in )		5.25			4.78			10.66			8.91			18.75
22	Public shareholding *
	Number of shares		464,958,818			274,009,094			464,958,818			274,009,094			276,454,859
	Percentage of holding		18.96	%		18.69	%		18.96	%		18.69	%		18.83	%
23	Promoters and promoter group shareholding
	a) Pledged/Encumbered
	- Number of shares	Nil			Nil			Nil			Nil			Nil
	- Percentage of shares (as a % of the total shareholding of promoter and promoter group)	Nil			Nil			Nil			Nil			Nil
	- Percentage of shares (as a % of the total share capital of the company)	Nil			Nil			Nil			Nil			Nil
	b) Non- encumbered
	- Number of shares		1,945,953,763	**		1,168,382,260	**		1,945,953,763	**		1,168,382,260	**		1,167,572,260	**
	- Percentage of shares (as a % of the total shareholding of promoter and promoter group)		100	%		100	%		100	%		100	%		100	%
	- Percentage of shares (as a % of the total share capital of the company)		79.36	%		79.68	%		79.36	%		79.68	%		79.52	%
	Details of expenditure
	Items exceeding 10% of total expenditure
	Employee Cost		31,838			26,550			61,249			53,490			107,230

*	Public shareholding as defined under clause 40A of the listing agreement (excludes shares beneficially held by promoter and holders of American Depository Receipt)
**	Includes 10,843,333 (September 30, 2009: 7,316,000 and March 31, 2010: 6,506,000) equity shares on which Promoter does not have beneficiary interest.

Status of redressal of Complaints received for the period July 1, 2010 to September 30, 2010

			Opening balance		Complaints received		Complaints disposed
Sl. No.	Nature of the complaint	Nature	01.01.2010		during the quarter		during the quarter		Unresolved
1	Non Receipt of Securities	Complaint		—		91		91		—
2	Non Receipt of Annual Reports	Complaint		—		48		48		—
3	Correction / Duplicate/ Revalidation of dividend warrants	Request		—		84		84		—
4	SEBI/Stock Exchange Complaints	Complaint		—		—		—		—
5	Non Receipt of Dividend warrants	Complaint		—		199		199		—
	TOTAL			—		422		422		—

NOTE:

There are certain pending cases relating to disputes over title to shares in which the company has been made a party. However these cases are not material in nature.

1.	The audited consolidated financial results were approved by Directors of the Company at its meeting held on October 22, 2010.
2.	The above interim financial results have been prepared from the condensed consolidated interim financial statements, which are prepared in accordance with International Financial Reporting Standards and its interpretations (“IFRS”), as issued by the International Accounting Standards Board (“IASB”).
3.	The consolidated interim financial statements have been prepared on a historical cost convention and on an accrual basis, except for the following material items that have been measured at fair value as required by relevant IFRS:-

a.	Derivative financial instruments;
b.	Available-for-sale financial assets; and
c.	Share based payment transactions.

4.	The condensed consolidated interim financial statements incorporate the financial statements of the Parent Company and entities controlled by the Parent Company (its subsidiaries). Control is achieved where a company has the power to govern the financial and operating policies of an entity so as to obtain benefits from its activities. In assessing control, potential voting rights that currently are exercisable are taken into account.
	All intra-company balances, transactions, income and expenses including unrealized income or expenses are eliminated in full on consolidation.
5.	The total revenues represent the aggregate revenue and includes foreign exchange gains / (losses), net.
6.	Derivatives
	The Company is exposed to foreign currency fluctuations on foreign currency assets / liabilities, forecasted cash flows denominated in foreign currency and net investments in foreign operations. The Company follows established risk management policies, including the use of derivatives to hedge foreign currency assets / liabilities, foreign currency forecasted cash flows and net investments in foreign operations. The counter party in these derivative instruments is a bank and the Company considers the risks of non-performance by the counterparty as non-material.

The following table presents the aggregate contracted principal amounts of the Company’s derivative contracts Outstanding:

(in Million)

	As at
Designated derivative instruments	March 31, 2010		September 30, 2010
Sell	$	1,518	$	1,257
	£	31	£	25
	¥	4,578	¥	3,802
	AUD	7	AUD	8
	CHF	—	CHF	6
Net investment hedges in foreign operations
Cross-currency swaps	¥	26,014	¥	24,511
Others	$	262	$	272
	€	40	€	40
Non designated derivative instruments
Sell	$	45	$	80
	£	38	£	78
	€	29	€	52
Buy	$	492	$	270
		—		—
Cross currency swaps	¥	7,000	¥	7,000

7.	The list of subsidiaries is included in the condensed consolidated financial statements of Wipro Limited and subsidiaries for the quarter and six months ended September 30, 2010, which are available on our company website www.wipro.com.
8.	In May 2010, the Government of India has amended the Payment of Gratuity Act, 1972 to increase the limit of gratuity Payment from 0.35 to 1. Consequently, during the three months ended September 30, 2010, the Company has recognized 223 of vested past service cost in the statement of income.
9.	Earnings per share and number of share outstanding for the three months and six months ended September 30, 2009 and 2010, and the year ended March 31, 2010 have been adjusted for the two equity shares for every three equity shares stock dividend approved by the shareholders on June 4, 2010.
10.	Standalone information (Audited)

	Quarter ended September 30,				Six months ended September 30,				Year ended March 31,
Particulars	2010		2009		2010		2009		2010
Revenues		65,569		58,578		125,392		111,458		231,776
Profit before tax		13,619		13,877		26,698		27,439		56,887
Profit after tax		11,721		12,321		22,821		24,300		48,979

11.	Segment Information
	The Company is currently organized by segments, which includes IT Services (comprising of IT Services and BPO Services), IT Products, Consumer Care and Lighting and ‘Others’.
	The Chairman of the Company has been identified as the Chief Operating Decision Maker (CODM) as defined by IFRS 8, Operating Segments. The Chairman of the Company evaluates the segments based on their revenue growth, operating income and return on capital employed. The management believes that return on capital employed is considered appropriate for evaluating the performance of its operating segments. Return on capital employed is calculated as operating income divided by the average of the capital employed at the beginning and at the end of the period. Capital employed includes total assets of the respective segments less all liabilities, excluding loans and borrowings.

Information on reportable segments is as follows:

Three months ended September 30, 2009

	IT Services and Products									Consumer Care						Reconciling
Particulars	IT Services			IT Products			Total			and Lighting			Others			Items			Entity Total
Revenues		49,981			11,854			61,835			5,559			1,477			306			69,177
Cost of revenues		(32,349	)		(10,639	)		(42,988	)		(2,862	)		(1,558	)		(114	)		(47,522	)
Selling and marketing expenses		(2,380	)		(360	)		(2,740	)		(1,638	)		(69	)		(43	)		(4,490	)
General and administrative expenses		(3,387	)		(243	)		(3,630	)		(327	)		(58	)		39			(3,976	)
Operating income of segment		11,865			612			12,477			732			(208	)		188			13,189
Finance expense																				(492	)
Finance and other income																				1,173
Share of profit of equity accounted investees																				112
Profit before tax																				13,982
Income tax expense																				(2,217	)
Profit for the period								1,843			108			60			75			11,765
Depreciation and amortization expense																				2,086
Average capital employed								108,817			17,912			5,081			77,723			209,533
Return on capital employed								46	%		16	%		(16	)%		—			25	%

Three months ended September 30, 2010

	IT Services and Products									Consumer Care						Reconciling
Particulars	IT Services			IT Products			Total			and Lighting			Others			Items			Entity Total
Revenues		57,471			10,693			63,164			6,651			2,248			242			77,305
Cost of revenues		(37,659	)		(9,586	)		(47,245	)		(3,659	)		(2,123	)		(243	)		(53,270	)
Selling and marketing expenses		(3,379	)		(323	)		(3,702	)		(1,867	)		(116	)		(66	)		(5,751	)
General and administrative expenses		(3,687	)		(251	)		(3,938	)		(293	)		(65	)		45			(4,251	)
Operating income of segment		12,746			533			13,279			832			(56	)		(22	)		14,033
Finance expense																				(467	)
Finance and other income																				1,422
Share of profits of equity accounted investees																				192
Profit before tax																				15,180
Income tax expense																				(2,183	)
Profit for the period																				12,997
Depreciation and amortization expense								1,547			77			77			266			1,968
Average capital employed								133,102			21,040			6,335			109,503			269,981
Return on capital employed								40	%		16	%		(4	)%		—			21	%

Six months ended September 30, 2009

	IT Services and Products									Consumer Care						Reconciling
Particulars	IT Services			IT Products			Total			and Lighting			Others			Items			Entity Total
Revenues		98,246			19,191			117,437			10,757			2,962			483			131,639
Cost of revenues		(64,713	)		(17,078	)		(81,791	)		(5,460	)		(3,190	)		(328	)		(90,769	)
Selling and marketing expenses		(4,647	)		(692	)		(5,339	)		(3,111	)		(132	)		(148	)		(8,730	)
General and administrative expenses		(6,254	)		(517	)		(6,771	)		(662	)		(110	)		15			(7,528	)
Operating income of segment		22,632			904			23,536			1,524			(470	)		22			24,612
Finance expense																				(1,131	)
Finance and other income																				2,167
Share of profits of equity accounted investees																				226
Profit before tax																				25,874
Income tax expense																				(3,957	)
Profit for the period																				21,917
Depreciation and amortization expense								3,458			227			126			149			3,960
Average capital employed								113,578			18,305			5,241			70,319			207,443
Return on capital employed								41	%		17	%		(18	)%		—			24	%

Six months ended September 30, 2010

	IT Services and Products									Consumer Care						Reconciling
Particulars	IT Services			IT Products			Total			and Lighting			Others			Items			Entity Total
Revenues		112,473			19,013			131,486			13,064			4,569			550			149,670
Cost of revenues		(72,864	)		(16,988	)		(89,852	)		(6,954	)		(4,413	)		(698	)		(101,917	)
Selling and marketing expenses	(6,358		)		(640	)		(6,998	)		(3,810	)		(221	)		(108	)		(11,137	)
General and administrative expenses		(6,933	)		(516	)		(7,449	)		(575	)		(140	)		74			(8,090	)
Operating income of segment		26,318			869			27,187			1,725			(205	)		(182	)		28,525
Finance expense																				(870	)
Finance and other income																				2,773
Share of profits of equity accounted investees																				349
Profit before tax																				30,778
Income tax expense																				(4,528	)
Profit for the period																				26,250
Depreciation and amortization expense								3,307			215			150			180			3,852
Average capital employed								136,488			20,638			6,871			101,026			265,023
Return on capital employed								40	%		17	%		(6	)%		—			22	%

The Company has four geographic segments: India, the United States, Europe and Rest of the world. Revenues from the geographic segments based on domicile of the customer are as follows:

	Three months ended				Six months ended
	September 30,				September 30,
	2009		2010		2009		2010
India		17,133		17,359		29,867		32,041
United States		30,175		33,175		59,311		62,313
Europe		13,765		16,211		27,035		30,229
Rest of the world		8,104		10,560		15,426		25,087
		69,177		77,305		131,639		149,670

No client individually accounted for more than 10% of the revenues during the three months and six months ended September 30, 2009 and 2010.

Notes:

a) The company has the following reportable segments:

i)	IT Services: The IT Services segment provides IT and IT enabled services to customers. Key service offering includes software application development, application maintenance, research and development services for hardware and software design, data center outsourcing services and business process outsourcing services.
ii)	IT Products: The IT Products segment sells a range of Wipro personal desktop computers, Wipro servers and Wipro notebooks. The Company is also a value added reseller of desktops, servers, notebooks, storage products, networking solutions and packaged software for leading international brands. In certain total outsourcing contracts of the IT Services segment, the Company delivers hardware, software products and other related deliverables. Revenue relating to these items is reported as revenue from the sale of IT Products.
iii)	Consumer Care and Lighting: The Consumer Care and Lighting segment manufactures, distributes and sells personal care products, baby care products, lighting products and hydrogenated cooking oils in the Indian and Asian markets.
iv)	The Others’ segment consists of business segments that do not meet the requirements individually for a reportable segment as defined in IFRS 8.
v)	Corporate activities such as treasury, legal and accounting, which do not qualify as operating segments under IFRS 8, and elimination of inter-segment transactions have been considered as ‘reconciling items’.

b)	Revenues include excise duty of 201 and 243 for the three months ended September 30, 2009 and 2010, respectively and 384 and 483 for the six months ended September 30, 2009 and 2010, respectively. For the purpose of segment reporting, the segment revenues are net of excise duty. Excise duty is reported in reconciling items.
c)	For the purpose of segment reporting only, the Company has included the impact of ‘foreign exchange gains / (losses), net’ in revenues (which is reported as a part of operating profit in the statement of income).
d)	For evaluating performance of the individual business segments, stock compensation expense is allocated on the basis of straight line amortization. The incremental impact of accelerated amortization of stock compensation expense over stock compensation expense allocated to the individual business segments is reported in reconciling items.
e)	For evaluating the performance of the individual business segments, amortization of intangibles acquired through business combinations are reported in reconciling items. Accordingly, comparative period information has been reclassified.
f)	The Company generally offers multi-year payment terms in certain total outsourcing contracts. These payment terms primarily relate to IT hardware, software and certain transformation services in outsourcing contracts. Corporate treasury provides internal financing to the business units offering multi-year payments terms. Accordingly, such receivables are reflected in capital employed in reconciling items. As of September 30, 2009 and 2010, capital employed in reconciling items includes 5,323 and 10,900 respectively, of such receivables on extended collection terms.
g)	Operating income of segments is after recognition of stock compensation expense arising from the grant of options:

	Three months ended						Six months ended
	September 30,						September 30,
Segments	2009			2010			2009			2010
IT Services		338			284			669			540
IT Products		25			22			50			43
Consumer Care and Lighting		16			37			32			57
Others		5			7			9			12
Reconciling items		(107	)		(85	)		(124	)		(204	)
Total		277			265			636			448

	Management believes that it is currently not practicable to provide disclosure of geographical location wise assets, since the meaningful segregation of the available information is onerous.
12.	Statement of assets and liabilities

	As of September 30,
	2009		2010
Particulars	Unaudited		Audited
Shareholders’ fund
(a) Share capital		2,933		4,904
(b) Reserve and Surplus		164,225		210,452
Loans and borrowings		43,456		55,626
Deferred tax liabilities		420		340
Goodwill		54,548		54,660
Fixed assets and Intangible		53,546		59,019
Investments		44,642		53,967
Deferred tax assets		2,437		1,640
Other assets, loans and advances
(a) Trade receivables		45,632		58,221
(b) Cash and cash equivalents		31,159		37,844
(c) Other assets		53,423		81,989
Less: Liabilities and provisions
(a) Liabilities		71,870		73,587
(b) Provisions		2,483		2,432
Net current assets		55,861		102,035

13.	Other Matters: In December 2009, the Company discovered embezzlement by one of its junior employee during the period from November 2006 to December 2009. In response to the discovery of this embezzlement, the Company, together with its Audit Committee, conducted an investigation to determine, among other things the materiality of the amounts embezzled. Based on its review of the facts discovered during its investigation, the Company believes that the amounts embezzled were not material. The Company has since recovered substantially all of the embezzled amounts.
	As a result of the investigation of the embezzlement matter, the Audit Committee commenced an investigation, together with its independent counsel and accountants, to evaluate certain issues that arose out of that investigation, including the appropriateness of certain accounting entries. The investigation is in progress and after completion of the investigation, the Company will evaluate the findings to assess the impact, if any.
14.	The Company has granted Nil and 6,661,180 options under RSU Options Plan during the three months ended September 30, 2009 and 2010, respectively and 5,000 and 6,661,180 options under RSU Options Plan during the six months ended September 30, 2009 and 2010, respectively.

Place: Bangalore Date: October 22, 2010	By order of the board, for Wipro Ltd. Azim H Premji Chairman	WIPRO LIMITED Regd. Office: Doddakannelli, Sarjapur Road, Bangalore — 560 035. www.wipro.com