Integrated Filing — IndAS



General information about company
Scrip Code 532259
NSE Symbol APARINDS
MSEI Symbol NOTLISTED
ISIN INE372A01015
Name of company APAR INDUSTRIES LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 29-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 29-Jul-2025   12:10:00
End date and time of board meeting 29-Jul-2025   12:30:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 51041600000
Other income 247900000
Total income 51289500000
2 Expenses
(a) Cost of materials consumed 41674800000
(b) Purchases of stock-in-trade 251000000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1593400000
(d) Employee benefit expense 1048700000
(e) Finance costs 863200000
(f) Depreciation, depletion and amortisation expense 382100000
(f) Other Expenses
1 Other Expenses 5138000000 5138000000
Total other expenses 5138000000
Total expenses 47764400000
3 Total profit before exceptional items and tax 3525100000
4 Exceptional items 0
5 Total profit before tax 3525100000
6 Tax expense
7 Current tax 898900000
8 Deferred tax -2800000
9 Total tax expenses 896100000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 2629000000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 100000
16 Total profit (loss) for period 2629100000
17 Other comprehensive income net of taxes 71300000
18 Total Comprehensive Income for the period 2700400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 2629100000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 71300000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 401700000
Face value of equity share capital 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 65.45
Diluted earnings (loss) per share from continuing operations 65.39
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 65.45
Diluted earnings (loss) per share from continuing and discontinued operations 65.39
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) Notes to published results:- n1) These audited standalone and consolidated financial statements have been prepared in accordance with Indian Accounting Standard notified under Section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standard) Rules, 2015 as amended. It includes the result of the Parent Company, five subsidiaries, one step down subsidiary and two associate entities. In the absence of any operations / transactions one subsidiary companies have not been consolidated. n n2) These standalone and consolidated audited financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on July 29, 2025. The Statutory Auditors of the Company have carried out a limited review of the above results for which they have issued an unmodified opinion. n n3) The standalone and consolidated amounts for the quarter ended March 31, 2025 are the balancing amounts between the audited amounts in respect of the full financial year and the limited reviewed year to date amounts up to the December 31,2024 respectively. n n4) Segment revenue, segment results, segment assets and segment liabilities are disclosed only in respect of the Consolidated financial statements as permitted by the Ind AS 108 - Operating segments n n5) The aforesaid financial results of the Company are being forwarded to the Stock Exchanges (BSE and NSE) for uploading on their respective websites and the same are also made available on the Company's website viz., www.apar.com. n nFor APAR Industries Limited n n n nKushal N. Desai nChairman & Managing Director nDIN: 00008084 nDate: July 29, 2025 nPlace: Mumbai



Remarks
Debt equity ratio Not Applicable
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Conductors 27847200000 27847200000
2 Transformer and speciality oils 12620600000 12620600000
3 Power / Telecom cables 14194300000 14194300000
4 Others 391000000 391000000
Total Segment Revenue 55053100000
Less: Inter segment revenue 4011500000 4011500000
Revenue from operations 51041600000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Conductors 2361200000 2361200000
2 Transformer and speciality oils 977800000 977800000
3 Power / Telecom cables 1320900000 1320900000
4 Others 14100000 14100000
Total Profit before tax 4674000000
i. Finance cost 863200000 863200000
ii. Other Unallocable Expenditure net off Unallocable income 285600000 285600000
Profit before tax 3525200000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Conductors 51364200000 51364200000
2 Transformer and speciality oils 25044500000 25044500000
3 Power / Telecom cables 33596200000 33596200000
4 Others 1751900000 1751900000
Total Segment Asset 111756800000 111756800000
Un-allocable Assets 0 0
Net Segment Asset 111756800000 111756800000
4 Segment Liabilities
Segment Liabilities
1 Conductors 32344800000 32344800000
2 Transformer and speciality oils 17133700000 17133700000
3 Power / Telecom cables 8632200000 8632200000
4 Others 1490500000 1490500000
Total Segment Liabilities 59601200000 59601200000
Un-allocable Liabilities 0 0
Net Segment Liabilities 59601200000 59601200000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Items that will not be reclassified to profit or loss -8500000 -8500000
Total Amount of items that will not be reclassified to profit and loss -8500000
2 Income tax relating to items that will not be reclassified to profit or loss -2200000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss 100500000 100500000
Total Amount of items that will be reclassified to profit and loss 100500000
4 Income tax relating to items that will be reclassified to profit or loss 22900000
5 Total Other comprehensive income 71300000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 C N K & Associates LLPt Yes 31-Jul-2027