Exhibit 99.4

Wipro Limited — Results for the Quarter & Year ended March 31, 2009

(Rs. in Million)

WIPRO LIMITED, CONSOLIDATED
AUDITED SEGMENT REPORT FOR THE QUARTER & YEAR ENDED MARCH 31, 2009

	Quarter ended March 31,									Year ended March 31,
Particulars	2009			2008			Growth %			2009			2008			Growth %
Revenues
IT Services		49,323			41,206			20	%		191,661			146,626			31	%
IT Products		8,698			7,838			11	%		34,552			26,400			31	%
Consumer Care and Lighting		5,164			4,808			7	%		20,830			15,207			37	%
Others		1,469			3,272						9,144			11,691
Eliminations		(136	)		(122	)					(745	)		(349	)
TOTAL		64,518			57,002			13	%		255,442			199,575			28	%
Profit before Interest and Tax — PBIT
IT Services		10,729			8,641			24	%		40,323			31,290			29	%
IT Products		372			375			-1	%		1,481			1,227			21	%
Consumer Care and Lighting		683			630			8	%		2,548			1,900			34	%
Others		(310	)		285						(348	)		770
TOTAL		11,474			9,931			16	%		44,004			35,187			25	%
Interest and Other Income, Net		308			182						1,192			1,883
Profit Before Tax		11,782			10,113			17	%		45,196			37,070			22	%
Income Tax expense including Fringe Benefit Tax		(1,667	)		(1,399	)					(6,460	)		(4,550	)
Profit before Share in earnings of associates and minority interest		10,115			8,714			16	%		38,736			32,520			19	%
Share in earnings of associates		35			100						362			333
Minority interest		(50	)		(16	)					(99	)		(24	)
PROFIT AFTER TAX		10,100			8,798			15	%		38,999			32,829			19	%
EARNINGS PER SHARE — EPS
Equity shares of par value Rs. 2/- each
Basic (in Rs.)		6.94			6.06						26.81			22.62
Diluted (in Rs.)		6.93			6.03						26.72			22.51
Operating Margin
IT Services		21.8	%		21.0	%					21.0	%		21.3	%
IT Products		4.3	%		4.8	%					4.3	%		4.6	%
Consumer Care and Lighting		13.2	%		13.1	%					12.2	%		12.5	%
TOTAL		17.8	%		17.4	%					17.2	%		17.6	%
CAPITAL EMPLOYED
IT Services and Products		119,997			93,969						119,997			93,969
Consumer Care and Lighting		18,689			17,292						18,689			17,292
Others		54,742			50,659						54,742			50,659
TOTAL		193,428			161,920						193,428			161,920
CAPITAL EMPLOYED COMPOSITION
IT Services and Products		62	%		58	%					62	%		58	%
Consumer Care and Lighting		9	%		11	%					9	%		11	%
Others		28	%		31	%					28	%		31	%
TOTAL		100	%		100	%					100	%		100	%
RETURN ON AVERAGE CAPITAL EMPLOYED
IT Services and Products		40	%		40	%					39	%		44	%
Consumer Care and Lighting		15	%		15	%					14	%		19	%
TOTAL		24	%		26	%					25	%		27	%

Notes to Segment Report:

a)	The segment report of Wipro Limited and its consolidated subsidiaries and associates has been prepared in accordance with the AS 17 “Segment Reporting” issued pursuant to the Companies (Accounting Standard) Rules, 2006 and by The Institute of Chartered Accountants of India.
b)	In certain specific total outsourcing contracts of IT services segment, the company delivers hardware, software and other related deliverables. Revenue relating to these items are reported in the IT products segment.
c)	Capital employed of segments is net of current liabilities. The net current liability of segments is as follows:

			(Rs in Million)
	As of March 31,
Particulars	2009		2008
IT Services and Products		59,249		30,456
Consumer Care and Lighting		4,026		3,382
Others		15,935		20,582
		79,210		54,420

d) The Company has four geographic segments: India, USA, Europe and Rest of the World. Significant portion of the segment assets are in India. Revenue from geographic segments based on domicile of the customers is outlined below:

					(Rs in Million)
	Year ended March 31,
Particulars	2009		%		2008		%
India		54,608		21		48,847		24
USA		115,105		45		87,439		44
Europe		57,109		22		48,259		24
Rest of the world		28,620		12		15,030		8
		255,442		100		199,575		100

e) For the purpose of reporting, business segments are considered as primary segments and geographic segments are considered as secondary segments.

Notes to Audited Financial Statements:

1. The above audited financial results were approved by the Board of Directors of the Company at its meeting held on April 22, 2009.

2 Status of redressal of Complaints received for the period January 1, 2009 to March 31, 2009

					Complaints		Complaints
Sl.			Opening balance		received during		disposed during
No.		Nature of the complaint	01.01.2009		the quarter		the quarter		Unresolved
	1	Non-Receipt of Securities		—		4		4		—
	2	Non Receipt of Annual Reports		—		5		5		—
	3	Correction / Duplicate / Revalidation of Dividend Warrants		—		59		59		—
	4	SEBI/Stock Exchange Complaints		—		2		2		—
	5	Non Receipt of Dividend Warrants		6		42		48		—
	6	Others		—		5		4		1
		TOTAL		6		117		116		1

3.	The above financial statements are prepared in accordance with Indian Generally Accepted Accounting Principles (GAAP) under the historical cost convention on the accrual basis except for certain financial instruments, which are measured on a fair value basis. GAAP comprises Accounting Standards (AS), issued by the Institute of Chartered Accountants of India (ICAI) and other generally accepted accounting principles in India.
	The interim consolidated financial statements for the quarter ended March 31, 2009 have been prepared in accordance with the recognition, measurement and disclosure provisions of AS 25, Interim Financial Reporting, issued pursuant to the Companies (Accounting Standards) Rules, 2006 and by the ICAI. These financial statements should be read in conjunction with the consolidated annual financial statement of the Company for the year ended as at March 31, 2009. The accounting policies followed in the preparation of the financial statement are consistent with those followed in the preparation of the consolidated annual financial statement, except the adoption of AS 30, Financial Instruments: Recognition and Measurement. Effective April 1, 2008 the Company adopted AS 30. The adoption of AS 30 along with limited revision to other accounting standards has been described in Note 4 of the notes to accounts.
4.	The total revenues represent the aggregate segment revenue and include all a locable other income and exchange differences which are reported in other income in the financial statements.
5.	In accordance with AS 21 ‘Consolidated Financial Statements’ and AS 23 ‘Accounting for Investments in Associates in Consolidated Financial Statements’ issued by the Institute of Chartered Accountants of India (ICAI), the condensed consolidated financial statements of Wipro Limited include the financial statements of all subsidiaries of Wipro Limited which are more than 50% owned and controlled and associates where the Company has significant influence.

(Rs. in Million except share data)

WIPRO LIMITED — CONSOLIDATED
AUDITED FINANCIAL STATEMENTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2009

	Quarter ended March 31,						Year ended March 31,
	2009			2008			2009			2008
Particulars	Audited			Audited			Audited			Audited
1 Net Income from Sales/Services		64,821			57,323			256,171			200,397
2 Cost of Sales / Services
a) (Increase)/Decrease in stock in trade and work in progress		(125	)		(458	)		(779	)		(592	)
b) Consumption of raw materials		4,384			4,786			21,924			17,090
c) Purchase of traded goods		6,742			6,143			24,318			19,765
d) Other expenditure		32,255			27,935			127,128			99,016
3 Gross Profit (1-2)		21,565			18,917			83,580			65,118
4 General and Administrative expenses		3,643			3,164			14,377			10,602
5 Selling and Distribution expenses		4,431			4,110			18,188			13,971
6 Depreciation		1,872			1,508			6,864			5,358
7 Operating Profit before interest (3) — (4+5+6)		11,619			10,135			44,151			35,187
8 Interest expense		848			671			3,865			1,892
9 Exceptional Items		—			—			—			—
10 Operating Profit after interest and Exceptional Items (7-8-9)		10,771			9,464			40,286			33,295
11 Other investment income		1,011			651			4,910			3,775
12 Profit from Ordinary Activities before tax (10+11)		11,782			10,115			45,196			37,070
13 Tax Expense (including Fringe Benefits Tax)		1,667			1,399			6,460			4,550
14 Net Profit from Ordinary Activities after tax (12-13)		10,115			8,716			38,736			32,520
15 Minority Interest		(50	)		(16	)		(99	)		(24	)
16 Share in Earnings of Associates		35			100			362			333
17 Extraordinary items (net of tax expense)		—			—			—			—
18 Net Profit for the period (14+15+16-17)		10,100			8,800			38,999			32,829
19 Paid up equity share capital (Face value Rs. 2 per share)		2,928			2,923			2,928			2,923
20 Reserves excluding Revaluation Reserves (as per balance sheet) of previous accounting year											113,991
21 EARNINGS PER SHARE (EPS)
Before extraordinary items (not annualised)
Basic (in Rs.)		6.94			6.06			26.81			22.62
Diluted (in Rs.)		6.93			6.03			26.72			22.51
After extraordinary items (not annualised)
Basic (in Rs.)		6.94			6.06			26.81			22.62
Diluted (in Rs.)		6.93			6.03			26.72			22.51
22 Public shareholding*
Number of shares		279,203,632			277,096,250			279,203,632			277,096,250
Percentage of holding		19.06	%		18.96	%		19.06	%		18.96	%
23 Promoters and promoter group shareholding
a) Pledged/Encumbered
- Number of shares	Nil				—		Nil				—
- Percentage of shares (as a % of the total shareholding of promoter and promoter group)	Nil				—		Nil				—
- Percentage of shares (as a % of the total share capital of the company)	Nil				—		Nil				—
b) Non-encumbered
- Number of shares		1,162,085,063			1,161,116,260			1,162,085,063			1,161,116,260
- 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)		79.32	%		79.44	%		79.32	%		79.44	%
Details of expenditure
Items exceeding 10% of total expenditure
Employee Cost		27,704			23,198			107,064			82,726

* Public shareholding as defined under clause 40A of the listing agreement (excludes shares beneficially held by promoters and holders of American Depository Receipt)

Notes to Audited Financial Statements (continued):

6.	As on April 1, 2008 the company adpoted AS 30 and the consequent limited revisions to other accounting standards. As permitted by AS 30, the Company has designated a yen-denominated foreign currency borrowing amounting to JPY 35 billion, along with Cross-Currency Interest Rate Swap (CCIRS), as a hedging instrument to hedge its net investment in a non-integral foreign operation.
	Accordingly, the translation gain / (loss) on the foreign currency borrowings and portion of the changes in fair value of CCIRS which are determined to be effective hedge of net investment in non-integral operation aggregating to Rs 551 Million and Rs 3,044 Million for the quarter and year ended March 31, 2009, respectively was recognized in translation reserve / hedging reserve in shareholders’ funds.
	In accordance with AS 11, if the Company had continued to recognize translation losses on foreign currency borrowing in the profit and loss account, the foreign currency borrowing would not have been eligible to be combined with CCIRS for hedge accounting. Consequently the CCIRS also would not have qualified for hedge accounting and changes in fair value of CCIRS would have been recognized in the profit and loss account. As a result, profit after tax for the quarter and year ended March 31, 2009 would have been lower by Rs 551 Million and Rs 3,044 Million respectively.
	For detailed note on derivative accounting refer to note 19 (4&5) of the Consolidated financial statements of Wipro Limited which are available on our company website www.wipro.com.
7.	In January 2009, the Company acquired 100% shareholding in India based Citi Technology Services Limited (subsequently renamed as Wipro Technology Services Limited — “WTS”) for a purchase consideration of US $ 127 Million and has recorded a goodwill of Rs 4,472 Million. WTS is an India based provider of information technology services and solutions to Citi Group worldwide. WTS has a strong competency in Technology Infrastructure Services (TIS), Application Development and Maintenance services (ADM) for cards, capital markets and corporate banking. The acquisition will enhance Wipro’s capabilities to compete for both TIS business and ADM business in the financial service industry.
8.	The list of subsidiaries is included in the condensed consolidated financial statements of Wipro Limited and subsidiaries for the quarter ended March 31, 2009, which are available on our company website www.wipro.com.
9.	Merger of certain subsidiaries

(i) In the terms of the scheme of amalgamation filed with and endorsed by the State of Delaware, United States of America, Spectramind Inc. amalgamated with Wipro Inc. with effect from March 31, 2009. The amalgamation has been accounted as ‘amalgamation in the nature of merger’ in accordance with AS 14, Accounting for Amalgamations.

ii) The Company has merged its following, fully owned subsidiaries into Infocrossing Inc with effect from March 31, 2009:

a)	Infocrossing EAS Inc
b)	Infocrossing Services Inc
c)	Infocrossing West Inc
d)	Infocrossing Healthcare Services Inc
e)	Infocrossing iConnection, Inc
f)	Infocrossing Services West Inc.

(iii) The Company has merged Infocrossing Services Southeast Inc, a fully owned subsidiary into Infocrossing LLC with effect from March 31, 2009.

10. Pursuant to Clause 41 (VI) (b) (iii) of the Listing Agreement, we inform that we have published consolidated financial results for the quarter ended March 31, 2009. The stand-alone financial results of Wipro Limited for the quarter ended March 31, 2009 and for the period April 1, 2008 to March 31, 2009 have been submitted to the stock exchanges and are available for perusal in our company website at www.wipro.com and in stock exchange’s website of both Mumbai Stock Exchange and National Stock Exchange of India Limited namely www.bseindia.com and www.nseindia.com

By order of the board

Place: Bangalore	Azim H Premji	WIPRO LIMITED
Date: April 22, 2009	Chairman	Regd. Office: Doddakannelli,
		Sarjapur Road, Bangalore — 560 035.
		www.wipro.com