Employee stock incentive plans (Tables)

12 Months Ended

Mar. 31, 2024

Text Blocks Abstract

Summary of General Terms of Grants Under Restricted Stock Unit Option Plans

A summary of the general terms of grants under restricted stock unit option plans are as follows:

Name of Plan	Number of options reserved under the plan		Range of exercise price
Wipro ADS Restricted Stock Unit Plan (WARSUP 2004 plan) (1)		59,797,979	US$ 0.03
Wipro Employee Restricted Stock Unit Plan 2005 (WSRUP 2005 plan) (1)		59,797,979	₹ 2
Wipro Employee Restricted Stock Unit Plan 2007 (WSRUP 2007 plan) (1)		49,831,651	₹ 2

Summary of General Terms of Grants Under Restricted Stock Unit Option Plans

The activity in equity-settled restricted stock unit option plans is summarized below:

			Year ended March 31,
			2022			2023			2024
	Range of exercise price and weighted average exercise price		Numbers of options
Outstanding at the beginning of the year	₹	2		15,831,948			12,242,672			8,452,491
	US $ 0.03			10,822,476			17,511,902			16,457,558
Granted (1)	₹	2		2,500,481			2,756,820			5,237,166
	US $ 0.03			10,470,026			8,440,980			14,546,143
Adjustment of Performance based stock options on completion of performance measurement period	₹	2		608,435			(343,451	)		(655,831	)
	US $ 0.03			570,076			(943,333	)		(1,807,750	)
Exercised	₹	2		(4,712,311	)		(4,910,689	)		(4,151,654	)
	US $ 0.03			(2,930,735	)		(5,730,830	)		(6,674,868	)
Forfeited and expired	₹	2		(1,985,881	)		(1,292,861	)		(1,146,503	)
	US $ 0.03			(1,419,941	)		(2,821,161	)		(3,669,857	)
Outstanding at the end of the year	₹	2		12,242,672			8,452,491			7,735,669
	US $ 0.03			17,511,902			16,457,558			18,851,226
Exercisable at the end of the year	₹	2		2,478,568			2,806,799			1,905,001
	US $ 0.03			1,072,118			1,329,682			2,038,346

Summary of Activities in Cash Settled Restricted Stock Unit Option Plans

The activity in cash-settled restricted stock unit option plans is summarized below:

	Year ended March 31,
	2022			2023			2024
	Number of options
Outstanding at the beginning of the year		78,199			24,600			11,800
Exercised		(46,133	)		(12,800	)		(4,800	)
Forfeited and expired		(7,466	)		-			-
Outstanding at the end of the year		24,600			11,800			7,000
Exercisable at the end of the year		2,800			7,600			7,000

Summary of General Terms of Grants Under Restricted Stock Unit Option Plans

The following table summarizes information about outstanding restricted stock unit option plans:

		Year ended March 31,
		2022				2023				2024
Range of exercise price and weighted average exercise price		Number of options		Weighted average remaining life (months)		Number of options		Weighted average remaining life (months)		Number of options		Weighted average remaining life (months)
₹	2		12,242,672		13		8,452,491		14		7,735,669		18
US$ 0.03			17,511,902		20		16,457,558		21		18,851,226		20