SKIPPER2023-07-012023-09-30 SKIPPER2023-07-012023-09-30 SKIPPER2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member SKIPPER2023-07-012023-09-30in-bse-fin:OneOperatingExpenses02Member SKIPPER2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member SKIPPER2023-07-012023-09-30in-bse-fin:FourOperatingExpenses02Member SKIPPER2023-09-30 SKIPPER2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member SKIPPER2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member SKIPPER2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue03Member SKIPPER2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member SKIPPER2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member SKIPPER2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue03Member SKIPPER2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member SKIPPER2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member SKIPPER2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults03Member SKIPPER2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member SKIPPER2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member SKIPPER2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults03Member SKIPPER2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member SKIPPER2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member SKIPPER2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets03Member SKIPPER2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member SKIPPER2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member SKIPPER2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member SKIPPER2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member SKIPPER2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member SKIPPER2023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member SKIPPER2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SKIPPER2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member SKIPPER2023-07-012023-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member SKIPPER2023-07-012023-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 538562 SKIPPER NA Skipper Limited Equity 2023-04-01 2024-03-31 2023-11-07 2023-10-31 INR Millions Half yearly 17:00:00 18:00:00 2023-11-07 2023-11-07 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Unaudited Standalone 7723730000.00 18810000.00 7742540000.00 4685150000.00 0.00 -218610000.00 320550000.00 348900000.00 129340000.00 2199710000.00 7465040000.00 277500000.00 0.00 277500000.00 45850000.00 41810000.00 87660000.00 0.00 189840000.00 0.00 0.00 0.00 0.00 189840000.00 -9810000.00 180030000.00 0.00 0.00 102670000.00 1 1.84 1.84 0.00 0.00 1.84 1.84 0.00 0.00 0.00 A The above Standalone Cash Flow statement has been prepared under the Indirect method as set out in Indian Accounting Standard (Ind AS) 7- Statement of Cash Flows. b Cash & Cash Equivalents comprises of: Rs in million) Particulars As At 30-Sep-23 30-Sep-22 31-Mar-23 Unaudited Unaudited Audited Cash on hand 3.22 4.68 2.25 Balances with Scheduled Banks-In Current Accounts 12.04 6.40 18.89 Closing Cash & Cash Equivalent 15.26 11.08 21.14 4 The above standalone Results as reviewed by the Audit Commwere taken on record by the Board at its meeting held on 7th Nov, 2023. The Statutory Auditors have carried out limited review of the above results5 Other exp includes derivative and foreign exchange Gain/(Loss) as per details: (Rs. in million) Particulars Quarter Ended Half Year Ended Year Ended 30-Sep-23 30-Jun-23 30-Sep-22 30-Sep-23 30-Sep-22 31-Mar-23 Realised Derivative and foreign exchange Gain/(Loss) 22.38 16.43 (89.56) 38.81 (65.74) (211.86) Unrealised Derivative and foreign exchange Gain/(Loss) (9.58) 18.50 (32.02) 8.92 (188.39) (30.67) Total 12.80 34.93 (121.58) 47.73 (254.13) (242.53) 6 The Co 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 liab 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.7 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 Co. will assess the impact of the Code when it comes into effect & will record any related impact in the period the Code becomes effective. However, the Co. envisages that the impact of the above will not be material.8Previous year/periods figures have been regrouped or rearranged, wherever necessary. Multi segment 2023-04-01 2023-09-30 Unaudited Standalone 13269540000.00 33360000.00 13302900000.00 8525390000.00 0.00 -878990000.00 589680000.00 629870000.00 253650000.00 3695160000.00 12814760000.00 488140000.00 0.00 488140000.00 86510000.00 71560000.00 158070000.00 0.00 330070000.00 0.00 0.00 0.00 0.00 330070000.00 4550000.00 334620000.00 0.00 0.00 102670000.00 1 3.21 3.21 0.00 0.00 3.21 3.21 0.00 0.00 0.00 Erection, sub-contracting and other project expenses 453960000.00 Other Expenses 1745750000.00 Erection, sub-contracting and other project expenses 522890000.00 Other Expenses 3172270000.00 7253240000.00 217930000.00 0.00 0.00 10420000.00 0.00 0.00 0.00 106030000.00 0.00 0.00 505210000.00 611240000.00 0.00 132110000.00 8224940000.00 10655000000.00 0.00 4078280000.00 15260000.00 523210000.00 0.00 57010000.00 4673760000.00 0.00 3763010000.00 19091770000.00 0.00 0.00 27316710000.00 102670000.00 7901280000.00 8003950000.00 8003950000.00 2325040000.00 0.00 142690000.00 2467730000.00 59930000.00 517910000.00 0.00 40760000.00 3086330000.00 4811000000.00 7685660000.00 225220000.00 12721880000.00 3480510000.00 13230000.00 10810000.00 0.00 16226430000.00 0.00 0.00 19312760000.00 27316710000.00 Engineering Products 5958980000.00 Infrastructure Projects 641740000.00 Polymer Products 1123010000.00 Engineering Products 10124100000.00 Infrastructure Projects 740260000.00 Polymer Products 2405180000.00 7723730000.00 13269540000.00 7723730000.00 13269540000.00 Engineering Products 634110000.00 Infrastructure Projects 23310000.00 Polymer Products 28340000.00 Engineering Products 1098030000.00 Infrastructure Projects 24500000.00 Polymer Products 108930000.00 685760000.00 1231460000.00 332390000.00 600970000.00 75870000.00 142350000.00 277500000.00 488140000.00 Engineering Products 20262790000.00 Infrastructure Projects 1459160000.00 Polymer Products 4038360000.00 25760310000.00 1556400000.00 27316710000.00 Engineering Products 9629730000.00 Infrastructure Projects 1024510000.00 Polymer Products 805910000.00 11460150000.00 716570000.00 12176720000.00 629870000.00 -1522990000.00 -553740000.00 0.00 -1989170000.00 0.00 0.00 -353820000.00 0.00 1805380000.00 0.00 692350000.00 0.00 253650000.00 0.00 15500000.00 0.00 -135550000.00 0.00 -1340000.00 0.00 0.00 0.00 -13250000.00 0.00 2210000.00 0.00 62070000.00 0.00 -1108830000.00 -620690000.00 0.00 0.00 -28900000.00 113340000.00 -3130000.00 -766060000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5210000.00 633350000.00 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 3590000.00 0.00 -268770000.00 0.00 -893320000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 746530000.00 395120000.00 0.00 7120000.00 10270000.00 621570000.00 0.00 1941050000.00 1653500000.00 -5880000.00 0.00 -5880000.00 21140000.00 15260000.00 Items that will not be reclassified to Statement of Profit & Loss 670000.00 Items that will not be reclassified to Statement of Profit & Loss 1340000.00 670000.00 1340000.00 240000.00 470000.00 Items that will be reclassified to Statement of Profit & Loss -15730000.00 Items that will be reclassified to Statement of Profit & Loss 5660000.00 -15730000.00 5660000.00 -5490000.00 1980000.00