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Business combination | 12 Months Ended
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Mar. 31, 2019
Statement [LineItems] |
Business combination | 6. Business combination Summary of material acquisitions during the year ended March 31, 2017 is given below: Appirio Inc. On November 23, 2016, the Company obtained full control of Appirio Inc. (“Appirio”). Appirio is a global services company that helps customers create next-generation employee and customer experiences using latest cloud technology services. This acquisition will strengthen Wipro’s cloud application service offerings. The acquisition was consummated for a consideration of ₹ 32,402 (USD 475.7 million). The following table presents the allocation of purchase price:
Description |  | Pre-acquisition carrying amount |  |  | Fair value adjustments |  |  | Purchase price allocated |
Net assets |  | ₹ | 526 |  |  | ₹ | (29 | ) |  | ₹ | 497 |
Technology platform |  |  | 436 |  |  |  | (89 | ) |  |  | 347 |
Customer related intangibles |  |  | — |  |  |  | 2,323 |  |  |  | 2,323 |
Brand |  |  | 180 |  |  |  | 2,968 |  |  |  | 3,148 |
Alliance relationship |  |  | — |  |  |  | 858 |  |  |  | 858 |
Deferred tax liabilities on intangible assets |  |  | — |  |  |  | (2,791 | ) |  |  | (2,791 | )
Total |  | ₹ | 1,142 |  |  | ₹ | 3,240 |  |  | ₹ | 4,382 |
Goodwill |  |  |  |  |  |  |  |  |  |  | 28,020 |
Total purchase price |  |  |  |  |  |  |  |  |  | ₹ | 32,402 |
Net assets acquired include ₹ 85 of cash and cash equivalents and trade receivables valued at ₹ 2,363. The goodwill of ₹ 28,020 comprises value of acquired workforce and expected synergies arising from the acquisition. Goodwill is not deductible for income tax purposes. If the acquisition had occurred on April 1, 2016, management estimates that consolidated revenue for the Company would have been ₹ 559,575 and the profit after taxes would have been ₹ 85,424 for twelve months ended March 31, 2017. The pro-forma amounts are not necessarily indicative of the results that would have occurred if the acquisition had occurred on date indicated or that may result in the future. Summary of material acquisitions during the year ended March 31, 2018 is given below: During the year ended March 31, 2018, the Company has completed four business combinations (which individually and in aggregate are not material) for a total consideration of ₹ 6,924. These transactions include (a) an acquisition of IT service provider which is focused on Brazilian markets, (b) an acquisition of a design and business strategy consultancy firm based in United States, and (c) acquisition of intangible assets, assembled workforce and a multi-year service agreement which qualify as business combinations. The following table presents the allocation of purchase price:
Description |  | Purchase price allocated |
Net assets |  | ₹ | 5 |
Customer related intangibles |  |  | 5,565 |
Other intangible assets |  |  | 169 |
Total |  | ₹ | 5,739 |
Goodwill |  |  | 1,185 |
Total purchase price |  | ₹ | 6,924 |
The goodwill of ₹ 1,185 comprises value of acquired workforce and expected synergies arising from the acquisition. The goodwill was allocated among the reportable operating segments and is partially deductible for U.S. federal income tax purpose. Net assets acquired include ₹ 58 of cash and cash equivalents and trade receivables valued at ₹ 215.
Alight LLC [member] |
Statement [LineItems] |
Business combination | 32. As part of a customer contract with Alight LLC, Wipro has acquired Alight HR Services India Private Limited (currently known as Wipro HR Services India Private Limited) for a consideration of ₹ 8,275 (USD 117). Considering the terms and conditions of the agreement, the Company has concluded that this transaction does not meet the definition of Business under IFRS 3. The transaction was consummated on September 1, 2018. Net assets taken over was ₹ 4,128. The excess of consideration paid and net assets taken over is accounted as ‘costs to obtain contract’, which will be amortized over the tenure of the contract as reduction in revenues.

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