Oct. 19 (Bloomberg) -- Wipro Ltd., India's third-largest software maker, said fiscal second-quarter profit rose 22 percent on increased orders from overseas.

Net income rose to 4.7 billion rupees ($104 million), or 3.32 rupees a share, in the three months ended Sept. 30, from 3.84 billion rupees, or 2.74, a year ago, the Bangalore-based company said in a statement today. The result was in line with analyst estimates. Sales rose 26 percent to 25 billion rupees.

India's biggest ``computer-software companies, including Wipro, are eyeing orders that usually went to companies such as Accenture Ltd. and International Business Machines Corp.,'' said Navneet Munot, who helps manage the equivalent of $2 billion at Birla Sun Life Asset Management Co. in Mumbai.

Eleven analysts surveyed by Bloomberg had expected a median 4.69 billion rupees for net income. Wipro reports earnings under U.S. accounting rules.

Wipro said its unit that serves customers outside the Asia- Pacific will have sales of about $463 million in the three months ending Dec. 31. The unit added 39 clients in the second quarter, and hired 4,575 employees.

For its call center unit, Wipro BPO, the number of employees fell by 600 in the period. Wipro is reorganizing its call center unit to focus on the more profitable business of processing transactions such as medical and insurance claims. Wipro BPO earns more than 80 percent of sales from voice-related services such as the technical help desks it runs for clients.

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