RPPINFRA2023-04-012023-06-30 RPPINFRA2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member RPPINFRA2023-04-012023-06-30in-bse-fin:OneOperatingExpenses02Member RPPINFRA2023-04-012023-06-30in-bse-fin:OneOperatingExpenses03Member RPPINFRA2023-06-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 533284 RPPINFRA NA R.P.P. Infra Projects Limited Equity 2023-04-01 2024-03-31 2023-08-12 2023-08-02 INR Crores First quarter 17:00:00 18:15:00 2023-08-12 2023-08-12 Not applicable Single segment operating segments 2023-04-01 2023-06-30 Unaudited Standalone 2385700000.00 58600000.00 2444300000.00 762400000.00 0.00 0.00 84600000.00 25600000.00 19000000.00 1404900000.00 2296500000.00 147800000.00 0.00 147800000.00 43400000.00 0.00 43400000.00 0.00 104400000.00 0.00 0.00 0.00 0.00 104400000.00 0.00 104400000.00 0.00 0.00 379000000.00 10 2.76 2.76 0.00 0.00 2.76 2.76 Notes: Standalone Financial Statements 1. Figures for the previous periods have been regrouped to conform to the classification of the current period, wherever necessary. 2. The above standalone audited financial results which are published in accordance with Regulation 33 of the SEBI {Listing Obligations & Disclosure Requirements) Regulations, 2015 (‘Listing Regulations ) have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 12.08.2023. The above standalone audited financial results have been audited by the statutory auditors of the Company, except the financials of Bangladesh and Srilanka Branches. The standalone audited financial results are in accordance with the Ind AS prescribed under Section 133 of the Companies Act, 2013, read with relevant rules (as amended) issued thereunder and the other accounting principles generally accepted in India. 3. The Company is primarily engaged in the business of Construction relating to infrastructure sector comprising of Roads and Bridges, Water pipe lines, Railways etc. Information reported to and evaluated regularly by the chief operating decision maker (CODM) for the purposes of resource allocation and assessing performance focuses on the business as a whole and accordingly, in the context of Operating Segment as defined under the Indian Accounting Standard 108 “Operating Segments”, there is a single reportable segment. 4. The Company elected to exercise the option permitted under section 115BAA of the Income tax Act, 1961 as introduced by the Taxation Latest (Amendment) Ordinance, 2019. Accordingly, the Company has recognized Provision for Income Tax and re-measured its Deferred Tax Assets based on the rate prescribed in the said section. 5. Effective 1st Apr 2019, the company has adopted Ind AS 116 “ Leases” and Right to Use asset (ROU) has been created. The transition was effected using modified retrospective method. The impact on the transition on the profit after tax for the quarter and half year ended 31st June 2023 is not material. 6. The company has allotted of 1,15,00,000 warrants (Warrants), on preferential basis to Non Promoter group.and they herein after referred to as Warrant holders, at price of Rs.44.25 per Warrant and the Warrant holders are entitled to exercise the right attached to the said Warrants and subscribe to one (1) Equity Share each against each Warrant, within a period of Eighteen (18) months from the date of allotment of such Warrants, i.e. on or before 05 September 2024. 25% of Warrant price received at the time of subscription. Other Expenses 220900000.00 construction expneses 666500000.00 sub contractor work bills 517500000.00