XML 64 R13.htm IDEA: XBRL DOCUMENT
v3.20.1

Goodwill and intangible assets | 12 Months Ended
--- | ---
Mar. 31, 2020
Text block [abstract] |
Goodwill and intangible assets | 6. Goodwill and intangible assets The movement in goodwill balance is given below:
|  | Year ended March 31, |
|  | 2019 |  |  | 2020 |
Balance at the beginning of the year |  | ₹ | 117,584 |  |  | ₹ | 116,980 |
Translation adjustment |  |  | 4,529 |  |  |  | 9,199 |
Acquisition through business combination, net (Refer to Note 7) |  |  | — |  |  |  | 4,833 |
Disposal (Refer to Note 26) |  |  | (4,893 | ) |  |  | — |
Assets reclassified as held for sale (Refer to Note 26) |  |  | (240 | ) |  |  | — |
Balance at the end of the year |  | ₹ | 116,980 |  |  | ₹ | 131,012 |
The Company is organized by three operating segments: IT Services, IT Products and India State Run Enterprise Services. Goodwill as at March 31, 2019 and 2020 has been allocated to the IT Services operating segment. Goodwill recognized on business combinations is allocated to Cash Generating Units (CGUs), within the IT Services operating segment, which are expected to benefit from the synergies of the acquisitions. Goodwill has been allocated to the CGUs as at March 31, 2020 as follows:
CGUs |  | As at March 31, 2020 |
Banking Financial Services and Insurance (BFSI) |  | ₹ | 19,225 |
Healthcare and Life Sciences (Health BU) |  |  | 55,642 |
Consumer (CBU) |  |  | 14,501 |
Energy, Natural Resources and Utilities (ENU) |  |  | 15,782 |
Manufacturing (MFG) |  |  | 11,998 |
Technology (TECH) |  |  | 12,821 |
Communication (COMM) |  |  | 1,043 |
|  | ₹ | 131,012 |
Following table presents the allocation of goodwill to the CGUs for the year ended March 31, 2019:
CGUs |  | As at March 31, 2019 |
Banking Financial Services and Insurance (BFSI) |  | ₹ | 17,713 |
Healthcare and Life Sciences (Health BU) |  |  | 50,670 |
Consumer (CBU) |  |  | 13,587 |
Energy, Natural Resources and Utilities (ENU) |  |  | 15,203 |
Manufacturing (MFG) |  |  | 8,991 |
Technology (TECH) |  |  | 9,846 |
Communication (COMM) |  |  | 970 |
|  | ₹ | 116,980 |
For impairment testing, goodwill is allocated to a CGU representing the lowest level within the Group at which goodwill is monitored for internal management purposes, and which is not higher than the Company’s operating segment. Goodwill is tested for impairment at least annually in accordance with the Company’s procedure for determining the recoverable value of each CGU. The recoverable amount of the CGU is determined on the basis of Fair Value Less Cost of Disposal (FVLCD). The FVLCD of the CGU is determined based on the market capitalization approach, using the turnover and earnings multiples derived from observable market data. The fair value measurement is categorized as a level 2 fair value based on the inputs in the valuation techniques used. Based on the above testing, no impairment was identified as at March 31, 2019 and 2020, as the recoverable value of the CGUs exceeded the carrying value. Further, none of the CGU’s tested for impairment as at March 31, 2019 and 2020 were at risk of impairment. An analysis of the calculation’s sensitivity to a change in the key parameters (turnover and earnings multiples), did not identify any probable scenarios where the CGU’s recoverable amount would fall below its carrying amount. The movement in intangible assets is given below:
|  | Intangible assets |
|  | Customer related |  |  | Marketing related |  |  | Total |
Gross carrying value: |  |  |  |  |  |  |  |  |  |  |  |
As at April 1, 2018 |  | ₹ | 26,586 |  |  | ₹ | 6,551 |  |  | ₹ | 33,137 |
Translation adjustment |  |  | 555 |  |  |  | 217 |  |  |  | 772 |
Disposal (Refer to Note 26) |  |  | (217 | ) |  |  | (823 | ) |  |  | (1,040 | )
As at March 31, 2019 |  | ₹ | 26,924 |  |  | ₹ | 5,945 |  |  | ₹ | 32,869 |
Accumulated amortization/ impairment: |  |  |  |  |  |  |  |  |  |  |  |
As at April 1, 2018 |  | ₹ | 12,263 |  |  | ₹ | 2,761 |  |  | ₹ | 15,024 |
Translation adjustment |  |  | 35 |  |  |  | 64 |  |  |  | 99 |
Amortization and impairment * |  |  | 3,148 |  |  |  | 1,136 |  |  |  | 4,284 |
Disposal (Refer to Note 26) |  |  | (101 | ) |  |  | (199 | ) |  |  | (300 | )
As at March 31, 2019 |  | ₹ | 15,345 |  |  | ₹ | 3,762 |  |  | ₹ | 19,107 |
Net carrying value as at March 31, 2019 |  | ₹ | 11,579 |  |  | ₹ | 2,183 |  |  | ₹ | 13,762 |
Gross carrying value: |  |  |  |  |  |  |  |  |  |  |  |
As at April 1, 2019 |  | ₹ | 26,924 |  |  | ₹ | 5,945 |  |  | ₹ | 32,869 |
Translation adjustment |  |  | 1,031 |  |  |  | 382 |  |  |  | 1,413 |
Acquisition through business combinations (Refer to Note 7) |  |  | 4,535 |  |  |  | 371 |  |  |  | 4,906 |
As at March 31, 2020 |  | ₹ | 32,490 |  |  | ₹ | 6,698 |  |  | ₹ | 39,188 |
Accumulated amortization/ impairment: |  |  |  |  |  |  |  |  |  |  |  |
As at April 1, 2019 |  | ₹ | 15,345 |  |  | ₹ | 3,762 |  |  | ₹ | 19,107 |
Translation adjustment |  |  | 220 |  |  |  | 226 |  |  |  | 446 |
Amortization and impairment * |  |  | 2,333 |  |  |  | 940 |  |  |  | 3,273 |
As at March 31, 2020 |  | ₹ | 17,898 |  |  | ₹ | 4,928 |  |  | ₹ | 22,826 |
Net carrying value as at March 31, 2020 |  | ₹ | 14,592 |  |  | ₹ | 1,770 |  |  | ₹ | 16,362 |
* | Includes impairment charge on certain intangible assets recognized on acquisitions, amounting to ₹ 643, ₹ 838 and ₹ Nil for the year ended March 31, 2018, 2019 and 2020, respectively.
Amortization and impairment expense on intangible assets are included in selling and marketing expenses in the consolidated statement of income. As at March 31, 2020, the estimated remaining amortization period for intangible assets acquired on acquisition are as follows:
Acquisition |  | Estimated remaining amortization period |
ATCO I-Tek |  |  | 4.50 years |
Cellent AG |  |  | 0.75 – 2.75 years |
Appirio Inc. |  |  | 1.75 years |
Vara Infotech Private Limited |  |  | 6.50 - 9.50 years |
International TechneGroup Incorporated |  |  | 4.50 years |
Rational Interaction, Inc |  |  | 2.75 - 6.75 years |
Other entities |  |  | 0.25 – 12.25 years |

X
- Definition The disclosure of intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_10_e&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_DisclosureOfIntangibleAssetsAndGoodwillExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Text block [abstract] + References No definition available. + Details
Name: | wit_TextBlockAbstract
Namespace Prefix: | wit_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration