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The above consolidated financial results were reviewed by the Audit Committee and approved by the Board of Directors at its meeting held on 30th October, 2026. The Statutory Auditors have carried out limited review of the above financial results. <br /> 2.The above results comprises of the parent Company i.e. Skipper Limited, one Wholly owned subsidiary and one joint venture. 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. <br /> Skipper Transmission and Distribution L.L.C.-S.P.C. has not commenced business operations as at 30th September, 2026. Further, no capital contribution has been made and no shares have been allotted to the Holding Company in Skipper Transmission and Distribution L.L.C.-S.P.C. as at 30th September, 2026. The subsidiary has not undertaken any financial transactions during the quarter ended 30th September, 2026 and accordingly, have no impact on the accompanying consolidated financial results. <br /> 3. 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. 94.94 million for the quarter ended 30th September, 2026 (Rs. 71.05 million, net of deferred tax of Rs. 23.89 million), 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) 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. <br /> 4.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. <br /> 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 received listing approval from NSE on 9th September, 2026 and from BSE on 10th September,2026. Further, the Company received trading approval from both NSE and BSE on 7th October, 2026. <br /> 5. Previous year/periods figures have been regrouped or rearranged, wherever necessary.2026-04-012026-09-30UnauditedConsolidated269380800006031000026998390000174050100000-1393370000164627000090697000046987000064309300002546568000015327100000153271000039070000027500003934500000113926000000093200001148580000-865930000282650000000012213000019.99.9009.99.9Other Expenses1402110000Labour, Stores and other project expenses1787080000Other Expenses2693860000Labour, Stores and other project expenses3737070000105137500003039780000007051000027141000004586400007300500002911830000172659200001242803000001222989000017330000168400000052579000012941410000369854000029067980000004633390000012374000019310310000194340500000194340500005048840000000385730000543457000020681000086120000001523860000802644000023037900003923500001455217000014944520000737980000179862900008595800001145000016090000018873410000002689985000046333900000Other Financial Assets458640000Other Non-Current Assets324580000Right of Use Assets2587250000Other Current Financial Assets525790000Contract Assets1828830000Other Current Assets1869710000Lease Liabilities112210000Other Financial Liabilities273520000Other Non-Current Liabilities23860000Contract Liabilities1500000000Other Financial Liabilities636130000Lease Liabilities101850000Contract Liabilities803030000Other Current Liabilities56550000Engineering Products10403760000Polymer Products1281620000Infrastructure Projects2154380000Engineering Products19805100000Polymer Products2451650000Infrastructure Projects46813300001383976000026938080000001383976000026938080000Engineering Products1248820000Polymer Products62210000Infrastructure Projects129480000Engineering Products2411170000Polymer Products105930000Infrastructure Projects324850000144051000028419500004240600008757000002343400004242200007821100001542030000Engineering Products28819400000Polymer Products6071940000Infrastructure Projects938969000044281030000205287000046333900000Engineering Products13284840000Polymer Products1481000000Infrastructure Projects396605000018731890000816796000026899850000906960000-183978000024882900000-863470000-539460000000-2211350000075472000019701000046987000003500000000033570000021950000045490000006980000000-475300000105741000000044876000006086500000000000016900002202730000000000000000000000101900000123590000-2067260000004251350000000001809960000101544000058880000122400009093800000-26187900001446580000-120300000-120300002936000017330000Items that will not be reclassified to Statement of Profit & Loss-5890000-5890000Items that will not be reclassified to Statement of Profit & Loss-11780000-11780000-1490000-2970000Items that will be reclassified to Statement of Profit & Loss9498000094980000Items that will be reclassified to Statement of Profit & Loss-1145460000-114546000023890000-28834000066690000-865930000