Exhibit 99.3 WIPRO LIMITED AND SUBSIDIARIES INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS UNDER IFRS AS AT AND FOR THE THREE AND SIX MONTHS ENDED SEPTEMBER 30, 2025 WIPRO LIMITED AND SUBSIDIARIES INTERIM CONDENSED CONSOLIDATED STATEMENTS OF FINANCIAL POSITION (₹ in millions, except share and per share data, unless otherwise stated) | | Notes | As at March 31, 2025 | As at September 30, 2025 | | | --- | --- | --- | --- | --- | | | | | | Convenience translation into | | | | | | U.S. Dollar in millions ( ...