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unitRef="INRPerShare">5.03</in-capmkt:DilutedEarningsLossPerShareFromContinuingAndDiscontinuedOperations><in-capmkt:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1. The above consolidated financial Results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 11th August, 2026. The Statutory Auditors have carried out limited review of the above financial results. &lt;br /&gt; 
2. The above consolidated financial results comprise the financial results of the Parent Company, Skipper Limited, and one Joint Venture. &lt;br /&gt; 
The Company incorporated a wholly owned subsidiary, SKIPPER LATAM LTDA, in Brazil on 13th March, 2026 and another wholly owned subsidiary, Skipper Transmission and Distribution L.L.C-S.P.C, in Abu Dhabi, UAE on 12th May, 2026. Both the subsidiaries have not commenced business operations as at 30th  June, 2026. Further, no capital contribution has been made and no shares have been allotted to the Holding Company in either of the subsidiaries as at 30th  June, 2026. The subsidiaries have not undertaken any financial transactions during the quarter ended 30th June, 2026 and accordingly, have no impact on the accompanying consolidated financial results. &lt;br /&gt; 
3. The figures of the last quarter for the previous year are the balancing figures between the audited figures for the full financial year and the published year to date figures upto 31st December of the year. &lt;br /&gt; 
4. The Company has entered into certain “Commodity/ Currency Hedge (derivative) contracts” and designated the same as cash flow hedges in accordance with Ind AS 109, Financial Instruments. The effective portion of changes in the fair value of these derivative instruments amounting to Rs. 1,240.50 million for the quarter ended 30th June, 2026 (Rs. 928.27 million, net of deferred tax of Rs. 312.23 million), Rs. 692.32 million for the quarter ended 31st March, 2026 (Rs. 518.06 million, net of deferred tax of Rs. 174.26 million) and Rs. 1,159.36 million for the year ended 31st March, 2026 (Rs. 867.55 million, net of deferred tax of Rs. 291.81 million), respectively, has been recognised in “Other Comprehensive Income” and accumulated under “Cash Flow Hedge Reserve” within Other Equity. &lt;br /&gt; 
5. The Board of Directors of the Company, at its meeting held on 3rd June, 2026, approved the issue and allotment of 92,23,402 equity shares on a preferential basis through private placement at an issue price of Rs. 470 per equity share, (including a securities premium of Rs. 469 per share), aggregating to Rs. 4,335.00 million.  &lt;br /&gt; 
The proposed preferential issue was subsequently approved by the shareholders of the Company at the Extra-Ordinary General Meeting held on 26th June, 2026. Pursuant to the aforesaid approvals, the Company allotted 92,23,402 equity shares on 31st July, 2026. The Company is in the process of obtaining listing and trading approval for the aforesaid equity shares from the National Stock Exchange of India Limited (NSE) and BSE Limited (BSE). &lt;br /&gt; 
6. 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