SKIPPER2023-10-012023-12-31 SKIPPER2023-10-012023-12-31 SKIPPER2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member SKIPPER2023-10-012023-12-31in-bse-fin:OneOperatingExpenses02Member SKIPPER2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member SKIPPER2023-10-012023-12-31in-bse-fin:FourOperatingExpenses02Member SKIPPER2023-12-31 SKIPPER2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member SKIPPER2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member SKIPPER2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue03Member SKIPPER2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member SKIPPER2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member SKIPPER2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue03Member SKIPPER2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member SKIPPER2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member SKIPPER2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults03Member SKIPPER2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member SKIPPER2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member SKIPPER2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults03Member SKIPPER2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member SKIPPER2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member SKIPPER2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets03Member SKIPPER2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member SKIPPER2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member SKIPPER2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member SKIPPER2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member SKIPPER2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member SKIPPER2023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member SKIPPER2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SKIPPER2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SKIPPER2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member SKIPPER2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss02Member SKIPPER2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member SKIPPER2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 538562 SKIPPER NOTLISTED Skipper Limited Equity 2023-04-01 2024-03-31 2024-02-12 2024-02-05 INR Millions Third quarter 14:45:00 15:15:00 2024-02-12 2024-02-12 Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Consolidated 8015810000.00 22550000.00 8038360000.00 4968750000.00 0.00 -1203960000.00 333080000.00 394760000.00 134840000.00 3147270000.00 7774740000.00 263620000.00 0.00 263620000.00 41860000.00 44000000.00 85860000.00 0.00 177760000.00 0.00 0.00 0.00 26930000.00 204690000.00 -15790000.00 188900000.00 0.00 0.00 0.00 0.00 102670000.00 1 1.99 1.99 0.00 0.00 1.99 1.99 2. The above consolidated financial Results as reviewed by the Audit Committee were taken on record by the Board of Directors at its meeting held on 12th February, 2024. The Statutory Auditors have carried out limited review of the above financial results. 3. As on 31st December, 2023, Skipper Group ( the Group ) comprises the parent Company i.e. Skipper Limited and one Joint Venture. 4. The above financial results have been prepared in accordance with the recognition and measurement principles laid down in IND AS 34 Interim Financial Reporting prescribed under section 133 of the Companies Act, 2013, read with the relevant rules issued thereafter ( IND AS ) and the other accounting principles generally accepted in India. 5. The Company has made an assessment of the impact of The Taxation Laws (Amendment) Act 2019 ('the Act') and decided to continue with the existing tax structure until the utilisation of MAT credit entitlement, tax incentives and deductions available to the Company. In compliance with the accounting standards, the Company is calculating the deferred tax liabilities at existing tax rate of 30% on liabilities and assets which are expected to cease by the date of transition and at lower tax rate u/s 115BAA of Income Tax Act on liabilities and assets which are expected to remain post-transition date. 6. The Code on Social Security, 2020 (Code) related to employee benefits during employment and post-employment received Presidential assent in Sep'2020. The Code has been published in the Gazette of India; however, the date on which the Code will come into effect has not been notified and the final rules/ interpretation have not yet been issued. The Company will assess the impact of the Code when it comes into effect and will record any related impact in the period the Code becomes effective. However, the Company envisages that the impact of the above will not be material. 7. The Board of Directors of the Company (‘the Board’) at its meeting held on 16th August 2023 had approved raising of funds by way of an issue of equity shares through rights issue (“Rights Issue”). Further, the Rights Issue Committee as constituted by the Board, at its meeting held on 8th January 2024 & 17th January, 2024 has approved various terms of the Issue and the Letter of Offer for issue of 1,02,67,021 equity shares of face value of Rs.1 each at a price of Rs.194/- per Equity Share (including premium of Rs.193 per Equity Share), in the ratio of 1 Equity Shares for every 10 existing fully-paid equity shares held by the eligible equity shareholders as on the record date i.e. 12th January 2024. The issue period was from 30th January, 2024 to 8th February, 2024. The Allotment would be made as per the basis of Allotment to be finalised in consultation with the Lead Managers, the Registrar to the Issue and BSE Limited, the Designated Stock Exchange. 8. Previous year/periods figures have been regrouped or rearranged, wherever necessary. Multi segment 2023-04-01 2023-12-31 Unaudited Consolidated 21285350000.00 55910000.00 21341260000.00 13494140000.00 0.00 -2082950000.00 922760000.00 1024630000.00 388490000.00 6842430000.00 20589500000.00 751760000.00 0.00 751760000.00 128370000.00 115560000.00 243930000.00 0.00 507830000.00 0.00 0.00 0.00 57230000.00 565060000.00 -11240000.00 553820000.00 0.00 0.00 0.00 0.00 102670000.00 1 5.50 5.50 0.00 0.00 5.50 5.50 Erection, sub-contracting and other project expenses 1377460000.00 Other expenses 1769810000.00 Erection, sub-contracting and other project expenses 1900350000.00 Other expenses 4942080000.00 Engineering Products 5176580000.00 Infrastructure projects 1753060000.00 Polymer products 1086170000.00 Engineering Products 15300680000.00 Infrastructure projects 2493320000.00 Polymer products 3491350000.00 8015810000.00 21285350000.00 0.00 0.00 8015810000.00 21285350000.00 Engineering Products 582290000.00 Infrastructure projects 120690000.00 Polymer products 34870000.00 Engineering Products 1680320000.00 Infrastructure projects 145190000.00 Polymer products 143800000.00 737850000.00 1969310000.00 374550000.00 975520000.00 72750000.00 184800000.00 290550000.00 808990000.00 Engineering Products 20222340000.00 Infrastructure projects 3558150000.00 Polymer products 4325160000.00 28105650000.00 2038640000.00 30144290000.00 Engineering Products 9566160000.00 Infrastructure projects 2282990000.00 Polymer products 844100000.00 12693250000.00 764870000.00 13458120000.00 Amount of items that will not be reclassified to profit and loss 670000.00 Amount of items that will not be reclassified to profit and loss 2010000.00 670000.00 2010000.00 230000.00 700000.00 Amount of items that will be reclassified to profit and loss -24740000.00 Share of other comprehensive income of Joint Venture -140000.00 Amount of items that will be reclassified to profit and loss -19080000.00 Share of other comprehensive income of Joint Venture -140000.00 -24880000.00 -19220000.00 -8650000.00 -6670000.00