Exhibit 99.3

Wipro Limited

CONSOLIDATED AUDITED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2011

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

		Quarter ended March 31,						Year ended March 31,
	Particulars	2011			2010			2011			2010
1	Net Income from Sales/Services		83,024			70,161			310,987			271,574
2	Cost of Sales / Services
	a) (Increase)/Decrease in stock in trade and work in progress		(872	)		(395	)		(651	)		(323	)
	b) Consumption of raw materials		4,685			4,454			14,922			13,070
	c) Purchase of traded goods		8,842			7,479			34,087			32,806
	d) Other expenditure		42,709			34,555			157,155			133,830
3	Gross Profit (1-2)		27,660			24,068			105,474			92,191
4	General and Administrative expenses		5,211			3,537			18,048			14,480
5	Selling and Distribution expenses		5,381			4,948			21,547			18,036
6	Depreciation and amortization		2,281			1,888			8,211			7,831
7	Operating Profit before interest (3) — (4+5+6)		14,787			13,695			57,668			51,844
8	Interest expense		636			(10	)		1,933			1,324
9	Exceptional Items		—			—			—			—
10	Operating Profit after interest and Exceptional Items (7-8-9)		14,151			13,705			55,735			50,520
11	Other investment income		2,127			1,269			6,652			4,360
12	Profit from Ordinary Activities before tax (10+11)		16,278			14,974			62,387			54,880
13	Tax Expense		2,604			3,015			9,714			9,294
14	Net Profit from Ordinary Activities after tax (12-13)		13,674			11,959			52,673			45,586
15	Minority Interest		(59	)		(46	)		(344	)		(185	)
16	Share in Earnings of Equity accounted investee		139			176			648			530
17	Extraordinary items (net of tax expense)		—			—			—			—
18	Net Profit for the period (14+15+16-17)		13,754			12,089			52,977			45,931
19	Paid up equity share capital (Face value 2 per share)		4,908			2,936			4,908			2,936
20	Reserves excluding Revaluation Reserves		233,938			193,354			233,938			193,354
21	EARNINGS PER SHARE (EPS)
	Before extraordinary items (not annualised)
	Basic (in )		5.64			4.97			21.74			18.91
	Diluted (in )		5.60			4.93			21.61			18.75
	After extraordinary items (not annualised)
	Basic (in )		5.64			4.97			21.74			18.91
	Diluted (in )		5.60			4.93			21.61			18.75
22	Public shareholding *
	Number of shares		467,158,697			276,454,859			467,158,697			276,454,859
	Percentage of holding		19.03	%		18.83	%		19.03	%		18.83	%
23	Promoters and promoter group shareholding
	a) Pledged/Encumbered
	- Number of shares	Nil			Nil			Nil			Nil
	- Percentage of shares (as a % of the total shareholding of promoter and promoter group)	Nil			Nil			Nil			Nil
	- Percentage of shares (as a % of the total share capital of the company)	Nil			Nil			Nil			Nil
	b) Non- encumbered
	- Number of shares		1,945,953,763	**		1,167,572,260	**		1,945,953,763	**		1,167,572,260	**
	- Percentage of shares (as a % of the total shareholding of promoter and promoter group)		100	%		100	%		100	%		100	%
	- Percentage of shares (as a % of the total share capital of the company)		79.28	%		79.52	%		79.28	%		79.52	%
	Details of expenditure
	Items exceeding 10% of total expenditure
	Employee Cost		33,830			27,912			126,867			107,230
	Subcontracting / technical fees		7,151			5,837			26,415			22,372

*	Public shareholding as defined under clause 40A of the listing agreement (excludes shares beneficially held by promoters and holders of American Depository Receipt).
**	Includes 10,843,333 (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 January 1, 2011 to March 31, 2011

				Opening balance		Complaints received		Complaints disposed
Sl. No.		Nature of the complaint	Nature	01.1.2011		during the quarter		during the quarter		Unresolved
	1	Non Receipt of Securities	Complaint		—		9		9		—
	2	Non Receipt of Annual Reports	Complaint		—		6		6		—
	3	Correction / Duplicate/ Revalidation of dividend warrants	Request		—		69		69
	4	SEBI/Stock Exchange Complaints	Complaint		—		3		3		—
	5	Non Receipt of Dividend warrants	Complaint		—		199		196		3
		TOTAL			—		286		283		3

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 April 27, 2011.
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
	March 31, 2010		March 31, 2011
Designated derivative instruments
Sell	$	1,518	$	901
	£	31	£	21
	¥	4,578	¥	3,026
	€	—	€	2
	AUD	7	AUD	4
	CHF	—	CHF	6
Net investment hedges in foreign operations
Cross-currency swaps	¥	26,014	¥	24,511
Others	$	262	$	262
	€	40	€	40
Non designated derivative instruments
Sell	$	45	$	526
	£	38	£	40
	€	29	€	48
	AUD	—	AUD	13
Buy	$	492	$	617
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 year ended March 31, 2011, which are available on our company website www.wipro.com
8.	Standalone information (Audited)

	Quarter ended March 31,				Year ended March 31,
Particulars	2011		2010		2011		2010
Revenues		71,784		61,409		263,407		231,776
Profit before tax		15,804		15,095		57,055		56,838
Profit after tax		13376		12,367		48,437		48,980

9.	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 March 31, 2010

										Consumer
	IT Services and Products									Care and						Reconciling
Particulars	IT Services			IT Products			Total			Lighting			Others			Items			Entity Total
Revenues		52,596			8,900			61,496			6,084			2,285			296			70,161
Cost of revenues		(33,828	)		(8,116	)		(41,944	)		(3,297	)		(2,335	)		(189	)		(47,765	)
Selling and marketing expenses		(2,943	)		(258	)		(3,201	)		(1,729	)		(106	)		(72	)		(5,108	)
General and administrative expenses		(3,038	)		(266	)		(3,304	)		(228	)		(61	)		—			(3,593	)
Operating income of segment		12,787			260			13,047			830			(217	)		35			13,695
Finance expense																				10
Finance and other income																				1,269
Share of profits of equity accounted investees																				176
Profit before tax																				15,150
Income tax expense																				(3,015	)
Profit for the period																				12,135
Depreciation and amortization expense								1,630			81			82			95			1,888
Average capital employed								125,485			19,946			6,417			96,280			248,128
Return on capital employed								42	%		17	%		(14	)%		—			22	%

Three months ended March 31, 2011

										Consumer
	IT Services and Products									Care and						Reconciling
Particulars	IT Services			IT Products			Total			Lighting			Others			Items			Entity Total
Revenues		62,891			9,105			71,996			7,244			3,519			265			83,024
Cost of revenues		(41,673	)		(8,119	)		(49,792	)		(4,233	)		(3,142	)		(236	)		(57,403	)
Selling and marketing expenses		(3,187	)		(304	)		(3,491	)		(1,856	)		(136	)		(67	)		(5,550	)
General and administrative expenses		(4,153	)		(350	)		(4,503	)		(285	)		(116	)		(380	)		(5,284	)
Operating income of segment		13,878			332			14,210			870			125			(418	)		14,787
Finance expense																				(636	)
Finance and other income																				2,127
Share of profits of equity accounted investees																				139
Profit before tax																				16,417
Income tax expense																				(2,604	)
Profit for the period																				13,813
Depreciation and amortization expens								1,987			113			89			92			2,281
Average capital employed								152,443			21,987			7,247			109,320			290,997
Return on capital employed								37	%		16	%		7	%		—			20	%

Year ended March 31, 2010

										Consumer
	IT Services and Products									Care and						Reconciling
Particulars	IT Services			IT Products			Total			lighting			Others			Items			Entity Total
Revenues		202,490			38,205			240,695			22,384			7,143			1,152			271,374
Cost of revenues		(132,144	)		(34,151	)		(166,295	)		(11,805	)		(7,446	)		(753	)		(186,299	)
Selling and marketing expenses		(10,213	)		(1,275	)		(11,488	)		(6,470	)		(323	)		(327	)		(18,608	)
General and administrative expenses		(12,446	)		(1,015	)		(13,461	)		(1,207	)		(210	)		55			(14,823	)
Operating income of segment		47,687			1,764			49,451			3,102			(836	)		127			51,844
Finance expense																				(1,324	)
Finance and other income																				4,360
Share of profits of equity accounted investees																				530
Profit before tax																				55,410
Income tax expense																				(9,294	)
Profit for the period																				46,116
Depreciation and amortization expense								6,816			402			294			319			7,831
Average capital employed								125,459			19,428			6,353			80,427			231,667
Return on capital employed								39	%		16	%		(13	)%		—			22	%

Year ended March 31, 2011

	IT Services and Products									Consumer Care and						Reconciling
Particulars	IT Services			IT Products			Total			Lighting			Others			Items			Entity Total
Revenues		234,850			36,910			271,760			27,258			10,896			1,073			310,987
Cost of revenues		(153,446	)		(32,843	)		(186,289	)		(15,142	)		(10,160	)		(1,217	)		(212,808	)
Selling and marketing expenses		(12,642	)		(1,284	)		(13,926	)		(7,514	)		(491	)		(241	)		(22,172	)
General and administrative expenses		(15,355	)		(1,174	)		(16,529	)		(1,152	)		(342	)		(316	)		(18,339	)
Operating income of segment		53,407			1,609			55,016			3,450			(97	)		(701	)		57,668
Finance expense																				(1,933	)
Finance and other income																				6,652
Share of profits of equity accounted investees																				648
Profit before tax																				63,035
Income tax expense																				(9,714	)
Profit for the period																				53,321
Depreciation and amortization expense								7,088			433			328			362			8,211
Average capital employed								147,654			21,161			7,243			100,061			276,119
Return on capital employed								37	%		16	%		(1	)%		—			21	%

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 March 31,				Year ended March 31,
	2010		2011		2010		2011
India	.	16,652	.	19,126	.	62,179	.	67,904
United States		30,680		34,442		119,870		129,217
Europe		15,202		19,078		56,780		68,159
Rest of the world		7,627		10,378		32,745		45,707
	.	70,161	.	83,024	.	271,574	.	310,987

No customer individually accounted for more than 10% of the revenues during the three months and year ended March 31, 2010 and 2011.

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 238 and 260 for the three months ended March 31, 2010 and 2011, respectively and 842 and 1,007 for the year ended March 31, 2010 and 2011, respectively. For the purpose of segment reporting, the segment revenues are net of excise duty. Excise duty is reported in reconciling items.
c)	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.
d)	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.
e)	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 March 31, 2010 and 2011, capital employed in reconciling items included 8,516 and 12,255 respectively, of such receivable on extended collection terms.
f)	Operating income of segments is after recognition of stock compensation expense arising from the grant of options:

	Three months ended March 31,					Year ended March 31,
Segments	2010		2011			2010			2011
IT Services	.	257	.	337		.	1,159		.	1,214
IT Products		20		23			93			90
Consumer Care and Lighting		20		26			71			112
Others		4		7			18			31
Reconciling items		38		(61	)		(39	)		(355	)
Total	.	339	.	332		.	1,302		.	1,092

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.

10. The Company has granted Nil options under RSU Options Plan during the three months ended March 31, 2010 and 2011, respectively and 5,000 and 6,661,180 options under RSU Options Plan during the year ended March 31, 2010 and 2011, respectively.

11. Statement of assets and liabilities

	As of March 31,
	2011		2010
Particulars	Audited		Audited
Shareholders’ fund
(a) Share Capital		4,908		2,936
(b) Reserves and surplus		235,463		193,613
Loans and borrowings		52,802		62,511
Deferred tax liabilities		301		380
Goodwill		54,818		53,802
Fixed assets and intangible		58,645		57,469
Investments		52,275		32,765
Deferred tax assets		1,467		1,686
Other assets, loans and advances
(a) Trade receivables		61,627		50,928
(b) Cash and cash equivalents		61,141		64,878
(c) Other assets		81,470		68,400
Less: Liabilities & provisions
(a) Liabilities		75,564		68,114
(b) Provisions		2,405		2,374
Net current assets		126,269		113,718

12. The Board of Directors, in their meeting on April 27, 2011, proposed a final dividend of 4 per equity share, which is subject to approval of shareholders at the Annual General Meeting.

Place: Bangalore
Date: April 27, 2011 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 —