XML 94 R82.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Business Combination - Additional Information (Detail) € in Millions, ₨ in Millions |  |  |  |  |  | 12 Months Ended |  |  |  |  |  |
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Nov. 23, 2016 INR (₨) | Feb. 29, 2016 INR (₨) | Feb. 09, 2016 | Jan. 05, 2016 INR (₨) | Aug. 06, 2015 INR (₨) | Mar. 31, 2018 INR (₨) Acquisition | Mar. 31, 2017 INR (₨) | Mar. 31, 2016 USD ($) | Mar. 31, 2018 USD ($) | Nov. 23, 2016 USD ($) | Mar. 31, 2016 INR (₨) | Feb. 29, 2016 USD ($) | Jan. 05, 2016 EUR (€) | Aug. 06, 2015 EUR (€)
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  |  |  |  | ₨ 117,584.0 | ₨ 125,796.0 |  | $ 1,806,000,000 |  | ₨ 101,991.0 |  |  |
Designit AS [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Acquisition date |  |  |  |  | Aug. 06, 2015 |  |  |  |  |  |  |  |  |
Acquired percentage |  |  |  |  | 100.00% |  |  |  |  |  |  |  |  | 100.00%
Total consideration include earn out |  |  |  |  | ₨ 6,501.0 |  |  |  |  |  |  |  |  | € 93.0
Deferred earn-out amount |  |  |  |  | ₨ 2,108.0 |  |  |  |  |  |  |  |  | € 30.0
Deferred earn-out amount, period |  |  |  |  | 3 years |  |  |  |  |  |  |  |  |
Deferred earn-out amount, discount rate |  |  |  |  | 13.00% |  |  |  |  |  |  |  |  |
Deferred earn-out amount liability fair value |  |  |  |  | ₨ 1,287.0 |  | 293.0 |  |  |  |  |  |  |
Cash and cash equivalents acquired |  |  |  |  | 359.0 |  |  |  |  |  |  |  |  |
Trade receivables acquired |  |  |  |  | 392.0 |  |  |  |  |  |  |  |  |
Goodwill |  |  |  |  | 4,046.0 |  |  |  |  |  |  |  |  |
Earn-out payment |  |  |  |  |  | 97.0 | 83.0 |  |  |  |  |  |  |
Net gain (loss) recorded |  |  |  |  |  | 192.0 | 1,032.0 |  |  |  |  |  |  |
Total consideration |  |  |  |  | ₨ 5,680.0 |  |  |  |  |  |  |  |  |
Cellent AG [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Acquisition date |  |  |  | Jan. 05, 2016 |  |  |  |  |  |  |  |  |  |
Acquired percentage |  |  |  | 100.00% |  |  |  |  |  |  |  |  | 100.00% |
Cash and cash equivalents acquired |  |  |  | ₨ 367.0 |  |  |  |  |  |  |  |  |  |
Trade receivables acquired |  |  |  | 1,437.0 |  |  |  |  |  |  |  |  |  |
Goodwill |  |  |  | 3,913.0 |  |  |  |  |  |  |  |  |  |
Total consideration |  |  |  | ₨ 5,686.0 |  |  |  |  |  |  |  |  | € 78.8 |
Working capital adjustments |  |  |  |  |  |  | 114.0 |  |  |  |  |  |  |
HPH Holdings Corp [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Acquisition date |  |  | Feb. 29, 2016 |  |  |  |  |  |  |  |  |  |  |
Total consideration include earn out |  | ₨ 30,850.0 |  |  |  |  |  |  |  |  |  | $ 450,900,000 |  |
Deferred earn-out amount |  | ₨ 1,115.0 |  |  |  |  |  |  |  |  |  | 16,300,000 |  |
Deferred earn-out amount, period |  | 3 years |  |  |  |  |  |  |  |  |  |  |  |
Deferred earn-out amount, discount rate |  | 14.10% |  |  |  |  |  |  |  |  |  |  |  |
Deferred earn-out amount liability fair value |  | ₨ 536.0 |  |  |  |  | 65.0 |  |  |  |  | $ 7,800,000 |  |
Cash and cash equivalents acquired |  | 47.0 |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables acquired |  | 2,472.0 |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  | 22,590.0 |  |  |  |  |  |  |  |  |  |  |  |
Earn-out payment |  |  |  |  |  | 66.0 |  |  |  |  |  |  |  |
Net gain (loss) recorded |  |  |  |  |  |  | (1,351.0) |  |  |  |  |  |  |
Working capital adjustments |  | ₨ 219.0 |  |  |  |  |  |  |  |  |  |  |  |
Revenue of combined entity as if combination occurred at beginning of period | $ |  |  |  |  |  |  |  | $ 526,671 |  |  |  |  |  |
Profit (loss) of combined entity as if combination occurred at beginning of period | $ |  |  |  |  |  |  |  | $ 88,314 |  |  |  |  |  |
Appirio Inc [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Acquisition date | Nov. 23, 2016 |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents acquired | ₨ 85.0 |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables acquired | 2,363.0 |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill | 28,020.0 |  |  |  |  |  |  |  |  |  |  |  |  |
Total consideration | ₨ 32,402.0 |  |  |  |  |  |  |  |  | $ 475,700,000 |  |  |  |
Revenue of combined entity as if combination occurred at beginning of period |  |  |  |  |  |  | 559,575.0 |  |  |  |  |  |  |
Profit (loss) of combined entity as if combination occurred at beginning of period |  |  |  |  |  |  | ₨ 85,424.0 |  |  |  |  |  |  |
Material acquisitions [member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Disclosure of detailed information about business combination [line items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents acquired |  |  |  |  |  | 58.0 |  |  |  |  |  |  |  |
Trade receivables acquired |  |  |  |  |  | 215.0 |  |  |  |  |  |  |  |
Goodwill |  |  |  |  |  | 1,185.0 |  |  |  |  |  |  |  |
Total consideration |  |  |  |  |  | ₨ 6,924.0 |  |  |  |  |  |  |  |
Number of business combination completed | Acquisition |  |  |  |  |  | 4 |  |  |  |  |  |  |  |

X
- Definition The fair value, at acquisition date, of the consideration transferred in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B64 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B64_f&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
Name: | ifrs-full_AcquisitiondateFairValueOfTotalConsiderationTransferred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount recognised as of the acquisition date for cash and cash equivalents acquired in a business combination. [Refer: Cash and cash equivalents; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B64 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B64_i&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
Name: | ifrs-full_CashAndCashEquivalentsRecognisedAsOfAcquisitionDate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of contingent liabilities recognised in a business combination. [Refer: Contingent liabilities [member]; Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B67 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B67_c&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
Name: | ifrs-full_ContingentLiabilitiesRecognisedInBusinessCombination
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The date on which the acquirer obtains control of the acquiree in a business combination. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B64 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B64_b&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
Name: | ifrs-full_DateOfAcquisition2013
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:dateItemType
Balance Type: | na
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfBusinessCombinationsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The gain (loss) that both: (a) relates to identifiable assets acquired or liabilities assumed in a business combination; and (b) is of such size, nature or incidence that disclosure is relevant to understanding the combined entity's financial statements. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B67 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B67_e&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
Name: | ifrs-full_GainLossThatRelatesToIdentifiableAssetsAcquiredOrLiabilitiesAssumedInBusinessCombination
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of assets representing the future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognised. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B67 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B67_d&doctype=Appendix&seq=2 -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2017-01-01 -Paragraph 134 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=36&date=2017-03-01&anchor=para_134_a&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2017-01-01 -Paragraph 135 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=36&date=2017-03-01&anchor=para_135_a&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 54 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_54_c&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_Goodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The fair value, at acquisition date, of liabilities incurred (for example, a liability for contingent consideration) as consideration transferred in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B64 -Subparagraph f -Clause iii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B64_f_iii&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
Name: | ifrs-full_LiabilitiesIncurred
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The percentage of voting equity interests acquired in a business combination. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B64 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B64_c&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
Name: | ifrs-full_PercentageOfVotingEquityInterestsAcquired
Namespace Prefix: | ifrs-full_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition The profit (loss) of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B64 -Subparagraph q -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B64_q_ii&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
Name: | ifrs-full_ProfitLossOfCombinedEntity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The revenue of the combined entity as though the acquisition date for all business combinations that occurred during the year had been as of the beginning of the annual reporting period. [Refer: Business combinations [member]; Revenue] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B64 -Subparagraph q -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B64_q_ii&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
Name: | ifrs-full_RevenueOfCombinedEntity
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of contingent liabilities recognised in a business combination that were settled. [Refer: Contingent liabilities recognised in business combination] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2017-01-01 -Paragraph B67 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2017-03-01&anchor=para_B67_c&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
Name: | ifrs-full_SettledLiabilitiesContingentLiabilitiesRecognisedInBusinessCombination
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Consideration transferred acquisition date fair value include earn out. + References No definition available. + Details
Name: | wit_AcquisitiondateFairValueOfTotalConsiderationTransferredIncludeEarnOut
Namespace Prefix: | wit_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Business combination deferred earn-out payable discount rate. + References No definition available. + Details
Name: | wit_BusinessCombinationDeferredEarnoutPayableDiscountRate
Namespace Prefix: | wit_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Business combination deferred earn-out payable period. + References No definition available. + Details
Name: | wit_BusinessCombinationDeferredEarnoutPayablePeriod
Namespace Prefix: | wit_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Business combination working capital adjustments. + References No definition available. + Details
Name: | wit_BusinessCombinationWorkingCapitalAdjustments
Namespace Prefix: | wit_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Number of business combinations completed. + References No definition available. + Details
Name: | wit_NumberOfBusinessCombinationsCompleted
Namespace Prefix: | wit_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Trade receivables recognised as of acquisition date. + References No definition available. + Details
Name: | wit_TradeReceivablesRecognisedAsOfAcquisitionDate
Namespace Prefix: | wit_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=wit_DesignitASMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=wit_CellentAGMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=wit_HPHHoldingsCorpMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=wit_AppirioIncMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_BusinessCombinationsAxis=wit_MaterialAcquisitionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |