Exhibit 99.3

Wipro Limited

Extract of audited financial results of Wipro Limited and its subsidiaries for the quarter ended December 31, 2022

Consolidated Audited Financial Results of Wipro Limited under IFRS

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

Particulars	Quarter ended December 31, 2022		Nine months ended December 31, 2022		Quarter ended December 31, 2021
Total income from operations (net)		233,681		676,455		204,337
Net Profit / (Loss) before tax and exceptional items		39,752		107,473		37,786
Net Profit / (Loss) before tax but after exceptional items		39,752		107,473		37,786
Net Profit / (Loss) after tax and exceptional items		30,650		82,730		29,723
Total Comprehensive Income after tax		36,352		93,105		31,495
Equity Share Capital		10,974		10,974		10,962
Reserves (excluding Revaluation Reserve)1 as shown in the Audited Statement of Financial Position		647,194		647,194		542,137
Earnings Per Share (of ₹ 2/- each) Basic: Diluted:		5.57 5.56		15.12 15.08		5.43 5.42

¹ Balance for the quarter ended December 31, 2022 and nine months ended December 31, 2022 represent balances as per the audited Statement of Financial Position for the year ended March 31, 2022 and balance for the quarter ended December 31, 2021 represent balances as per the audited Statement of Financial Position for the year ended March 31, 2021, as required by the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The audited interim consolidated financial results of the Company for the three and nine months ended December 31, 2022 have been approved by the Board of Directors of the Company at its meeting held on January 13, 2023. The statutory auditors have expressed an unmodified audit opinion.

Financial Results of Wipro Limited under Ind AS

The interim condensed financial results are prepared in accordance with Indian Accounting Standards (“Ind AS”), the provisions of the Companies Act, 2013 (“the Companies Act”), as applicable and guidelines issued by the Securities and Exchange Board of India (“SEBI”). The Ind AS are prescribed under Section 133 of the Act read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and amendment rules issued thereafter.

Consolidated Audited Financial Results of Wipro Limited under Ind AS

Particulars	Quarter ended December 31, 2022		Nine months ended December 31, 2022		Quarter ended December 31, 2021
Total income from operations (net)		232,290		672,973		203,150
Net Profit / (Loss) before tax and exceptional items		39,752		107,473		37,786
Net Profit / (Loss) before tax but after exceptional items		39,752		107,473		37,786
Net Profit / (Loss) after tax and exceptional items		30,650		82,730		29,723
Total Comprehensive Income after tax		36,275		92,718		31,489
Equity Share Capital		10,974		10,974		10,962
Reserves (excluding Revaluation Reserve)1 as shown in the Audited Balance Sheet		643,066		643,066		538,052
Earnings Per Share (of ₹ 2/- each) Basic: Diluted:		5.57 5.56		15.12 15.08		5.43 5.42

¹ Balance for the quarter ended December 31, 2022 and nine months ended December 31, 2022 represent balances as per the audited Balance sheet for the year ended March 31, 2022 and balance for the quarter ended December 31, 2021 represent balances as per the audited Balance sheet for the year ended March 31, 2020, as required by the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

CIN: L32102KA1945PLC020800; Registered Office: Wipro Limited, Doddakannelli, Sarjapur Road, Bengaluru-560035, India

Website: www.wipro.com; Email Id- info@wipro.com; Tel: +91-80-2844 0011; Fax: +91-80-2844 0054

The audited interim consolidated financial results (under Ind AS) of the Company for the three and nine months ended December 31, 2022 have been approved by the Board of Directors of the Company at its meeting held on January 13, 2023. The statutory auditors have expressed an unmodified audit opinion.

Standalone Audited Financial Results of Wipro Limited under Ind AS

Particulars	Quarter ended December 31, 2022		Nine months ended December 31, 2022		Quarter ended December 31, 2021
Total income from operations (net)		170,787		502,761		152,787
Net Profit / (Loss) before tax and exceptional items		32,271		91,264		31,326
Net Profit / (Loss) before tax but after exceptional items		32,271		91,264		31,326
Net Profit / (Loss) after tax and exceptional items		24,131		69,126		24,650
Total Comprehensive Income after tax		21,670		61,037		24,198

The audited interim standalone financial results (under Ind AS) of the Company for the three and nine months ended December 31, 2022 have been approved by the Board of Directors of the Company at its meeting held on January 13, 2023. The statutory auditors have expressed an unmodified audit opinion.

Note:

1. The above is an extract of the detailed format of Quarterly Financial Results filed with the Stock Exchanges under Regulation 33 of the SEBI (Listing and Other Disclosure Requirements) Regulations, 2015. The full format of the Quarterly Financial Results are available on the Bombay Stock Exchange website (URL: www.bseindia.com), the National Stock Exchange website (URL: www.nseindia.com) and on the Company’s website (URL: www.wipro.com).

2. The Board of Directors in their meeting held on January 13, 2023, declared an interim dividend of ₹ 1/- (USD 0.01) per equity share and ADR (50% on an equity share of par value of ₹ 2/-).

	By Order of the Board,
	For Wipro Limited
Place: Bengaluru	Rishad A. Premji
Date: January 13, 2023	Chairman

CIN: L32102KA1945PLC020800; Registered Office: Wipro Limited, Doddakannelli, Sarjapur Road, Bengaluru-560035, India

Website: www.wipro.com; Email Id- info@wipro.com; Tel: +91-80-2844 0011; Fax: +91-80-2844 0054