SKIPPER2024-01-012024-03-31 SKIPPER2024-01-012024-03-31 SKIPPER2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member SKIPPER2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member SKIPPER2024-03-31 SKIPPER2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue01Member SKIPPER2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue02Member SKIPPER2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue03Member SKIPPER2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue01Member SKIPPER2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue02Member SKIPPER2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue03Member SKIPPER2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults01Member SKIPPER2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults02Member SKIPPER2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults03Member SKIPPER2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults01Member SKIPPER2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults02Member SKIPPER2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults03Member SKIPPER2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets01Member SKIPPER2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets02Member SKIPPER2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets03Member SKIPPER2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member SKIPPER2024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member SKIPPER2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member SKIPPER2024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member SKIPPER2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member SKIPPER2024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member SKIPPER2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SKIPPER2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SKIPPER2024-01-012024-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member SKIPPER2024-01-012024-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 538562 SKIPPER NOTLISTED Skipper Limited Equity 2023-04-01 2024-03-31 2024-05-02 2024-04-25 INR Millions Yearly 12:30:00 13:45:00 2024-05-02 2024-05-02 true Cash Flow Indirect Declaration of unmodified opinion Multi segment 2024-01-01 2024-03-31 Audited Consolidated 11535080000.00 30040000.00 11565120000.00 4800080000.00 0.00 471480000.00 344430000.00 515240000.00 136810000.00 4833720000.00 11101760000.00 463360000.00 0.00 463360000.00 127420000.00 96950000.00 224370000.00 0.00 238990000.00 0.00 0.00 0.00 12600000.00 251590000.00 8990000.00 260580000.00 0.00 0.00 0.00 0.00 105240000.00 1 2.37 2.21 0.00 0.00 2.37 2.21 0.00 0.00 0.00 1. The above Consolidated Cash Flow statement has been prepared under the Indirect method as set out in Indian Accounting Standard (Ind AS) 7- Statement of Cash Flows. 2. Cash & Cash Equivalents comprises of: (Rs. in million) Particulars As at 31-Mar-24 31-Mar-23 Audited Audited Cash on hand 3.75 2.25 Balances with Scheduled Banks-In Current Accounts 14.65 18.89 Closing Cash & Cash Equivalent 18.40 21.14 3. The above consolidated results which are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 have been reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 2nd May, 2024. The consolidated financial results are in accordance with the Indian Accounting Standards (Ind-AS) as prescribed under Section 133 of the Companies Act, 2013, read with the relevant Rules thereunder. These standalone results have been subjected to an audit by the Statutory Auditors of the Company. 4. As on 31st March, 2024, Skipper Group ( the Group ) comprises the parent Company i.e. Skipper Limited and one Joint Venture. 5. The Taxation Laws (Amendment) Act 2019 ('the Act'), was passed whereby existing domestic companies were given the option to compute income-tax at a lower rate of 22% (plus applicable surcharge and cess) under section 115BAA of the Income Tax Act, 1961 instead of the existing rate of 30% (plus applicable surcharge and cess). During the current financial year, the company reassessed and has decided to opt for new regime with effect from 1st April, 2024. In compliance with the Indian Accounting Standards (Ind-AS), the Company has evaluated the outstanding deferred tax liability and has charged off an amount of Rs. 14.80 Million to the statement of profit and loss account on account of re-measurement of deferred tax liability. 6. On 19th February, 2024, the Rights Issue Committee as constituted by the Board of the Company approved allotment of 1,02,67,021 partly paid-up Equity Shares at an issue price of Rs. 194 per Equity Shares [(including premium of Rs. 193 per Equity Shares) of which Rs. 48.50 per equity Shares has been received on application ( Rs. 0.25 has been paid-up on application as share capital and Rs. 48.25 as a premium per equity shares)], to eligible equity shareholders. EPS of previous periods has been restated on account of Right Issue of Equity Shares during the current quarter, in compliance with the Indian Accounting Standards (Ind-AS). 7. The figures for three months ended March 31, 2024 and March 31, 2023 are arrived at as difference between audited figures in respect of full financial year and the unaudited figures upto nine months ended December 31 of the relevant financial year. Also the figures upto the end of third quarter had only been reviewed and not subjected to audit. 8. The Board of Directors has recommended a dividend of Rs. 0.10 Per share of face value of Rs. 1 each aggregating to Rs. 10.52 million for the year ended 31st March, 2024 subject to approval in the ensuing Annual General Meeting.9. Previous year/periods figures have been regrouped or rearranged, wherever necessary. During the current period the Company has reclassified Stores and labour expenses from Other Expenses to Labour, Stores and other project expenses . Comparative figures of previous periods / year have also been reclassified to make them comparable with the current period’s figures. The above reclassification has no effect on the net profit / (loss) of the Company. Current year tax includes tax for ealier year. Multi segment 2023-04-01 2024-03-31 Audited Consolidated 32820430000.00 85950000.00 32906380000.00 18294220000.00 0.00 -1611470000.00 1267190000.00 1539870000.00 525300000.00 11676150000.00 31691260000.00 1215120000.00 0.00 1215120000.00 255790000.00 212510000.00 468300000.00 0.00 746820000.00 0.00 0.00 0.00 69830000.00 816650000.00 -2250000.00 814400000.00 0.00 0.00 0.00 0.00 105240000.00 1 0.00 7.66 7.14 0.00 0.00 7.66 7.14 0.00 0.00 0.00 Other Expenses 1047250000.00 Other Expenses 3786470000.00 7483670000.00 160200000.00 0.00 0.00 10120000.00 0.00 0.00 0.00 168650000.00 0.00 0.00 315870000.00 484520000.00 0.00 82840000.00 8221350000.00 12031450000.00 0.00 7661460000.00 18400000.00 1330500000.00 0.00 210720000.00 9221080000.00 40080000.00 1933180000.00 23225790000.00 0.00 0.00 31447140000.00 105240000.00 8870960000.00 8976200000.00 8976200000.00 3008150000.00 0.00 132690000.00 3140840000.00 72140000.00 655630000.00 0.00 1038240000.00 4906850000.00 2764450000.00 12205810000.00 310700000.00 15280960000.00 2281560000.00 1570000.00 0.00 0.00 17564090000.00 0.00 0.00 22470940000.00 31447140000.00 Engineering Products 7009740000.00 Infrastructure Projects 3490310000.00 Polymer Products 1035030000.00 Engineering Products 22310420000.00 Infrastructure Projects 5983630000.00 Polymer Products 4526380000.00 11535080000.00 32820430000.00 11535080000.00 32820430000.00 Engineering Products 788140000.00 Infrastructure Projects 239050000.00 Polymer Products 35140000.00 Engineering Products 2468460000.00 Infrastructure Projects 384240000.00 Polymer Products 178940000.00 1062330000.00 3031640000.00 489480000.00 1465000000.00 96890000.00 281690000.00 475960000.00 1284950000.00 Engineering Products 20893440000.00 Infrastructure Projects 4185270000.00 Polymer Products 4231570000.00 29310280000.00 2136860000.00 31447140000.00 Engineering Products 11027740000.00 Infrastructure Projects 3934750000.00 Polymer Products 845080000.00 15807570000.00 6663370000.00 22470940000.00 1539870000.00 -2899440000.00 -4177290000.00 0.00 -96020000.00 -547300000.00 0.00 0.00 0.00 6324090000.00 0.00 419390000.00 -28710000.00 525300000.00 0.00 2120000.00 0.00 0.00 0.00 -5020000.00 0.00 74870000.00 0.00 12870000.00 0.00 0.00 114960000.00 0.00 0.00 1109950000.00 2325070000.00 0.00 0.00 0.00 333510000.00 0.00 1991560000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6810000.00 1019870000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 23220000.00 0.00 -879960000.00 0.00 -1869800000.00 0.00 0.00 497940000.00 0.00 0.00 0.00 0.00 0.00 1689410000.00 630950000.00 0.00 30380000.00 10270000.00 1516700000.00 0.00 -123550000.00 -124500000.00 -2740000.00 0.00 -2740000.00 21140000.00 18400000.00 Items that will not be reclassified to Statement of Profit & Loss 1420000.00 Items that will not be reclassified to Statement of Profit & Loss 3430000.00 1420000.00 3430000.00 160000.00 860000.00 Items that will be reclassified to Statement of Profit & Loss 12540000.00 Items that will be reclassified to Statement of Profit & Loss -6540000.00 12540000.00 -6540000.00 4810000.00 -1720000.00