| 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 | 01-04-2025 |
| Date of end of financial year | 31-03-2026 |
| Date of board meeting when results were approved | 29-01-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 02-01-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | Unaudited |
| Segment Reporting | Multi segment |
| Description of single segment | |
| Start date and time of board meeting | 29-01-2026 12:44:00 |
| End date and time of board meeting | 29-01-2026 12:55:00 |
| 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 |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Consolidated | Consolidated |
| 1 | Income | ||
| Revenue from operations | 5,47,973.00 | 16,29,932.00 | |
| Other income | 1,531.00 | 5,269.00 | |
| Total income | 5,49,504.00 | 16,35,201.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 4,69,214.00 | 13,22,965.00 |
| (b) | Purchases of stock-in-trade | 2,409.00 | 7,961.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (31,666.00) | (40,550.00) |
| (d) | Employee benefit expense | 10,909.00 | 31,361.00 |
| (e) | Finance costs | 10,610.00 | 30,032.00 |
| (f) | Depreciation, depletion and amortisation expense | 4,056.00 | 11,865.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 52,664.00 | 1,70,952.00 |
| Total other expenses | 52,664.00 | 1,70,952.00 | |
| Total expenses | 5,18,196.00 | 15,34,586.00 | |
| 3 | Total profit before exceptional items and tax | 31,308.00 | 1,00,615.00 |
| 4 | Exceptional items | (2,499.00) | (2,499.00) |
| 5 | Total profit before tax | 28,809.00 | 98,116.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 7,600.00 | 25,502.00 |
| 8 | Deferred tax | 315.00 | 258.00 |
| 9 | Total tax expenses | 7,915.00 | 25,760.00 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0.00 | 0.00 |
| 11 | Net Profit Loss for the period from continuing operations | 20,894.00 | 72,356.00 |
| 12 | Profit (loss) from discontinued operations before tax | 0.00 | 0.00 |
| 13 | Tax expense of discontinued operations | 0.00 | 0.00 |
| 14 | Net profit (loss) from discontinued operation after tax | 0.00 | 0.00 |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | (1.00) | (3.00) |
| 16 | Total profit (loss) for period | 20,893.00 | 72,353.00 |
| 17 | Other comprehensive income net of taxes | 6,222.00 | 9,230.00 |
| 18 | Total Comprehensive Income for the period | 27,115.00 | 81,583.00 |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | 20,894.00 | 72,366.00 | |
| Total profit or loss, attributable to non-controlling interests | 0.00 | 0.00 | |
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 27,115.00 | 81,583.00 | |
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0.00 | 0.00 | |
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 4,017.00 | 4,017.00 | |
| Face value of equity share capital | 10 | 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 | 52.01 | 180.12 | |
| Diluted earnings (loss) per share from continuing operations | 51.92 | 179.85 | |
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | |
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | |
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | 52.01 | 180.12 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 51.92 | 179.85 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes to published results:- 1 These unaudited 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, six subsidiaries, one step down subsidiary and two associate entities. 2 These standalone and consolidated unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on January 29, 2026. The statutory auditors of the Company have carried out a limited review of the above results for which they have issued an unmodified opinion. 3 Pursuant to the notification by the Ministry of Labour & Employment on November 21, 2025 of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the Labour Codes), The Government had approved the Code on Social Security, 2020, which will impact the Group's employee benefit obligations. The Group has recognized a provision towards past service cost on gratuity and compensated absences payable to employees amounting to Rs 25 crore based on best possible estimates available, which is accounted for under Exceptional gain/losses in accordance with Ind AS 19 - Employee Benefits and FAQs on key accounting implications arising from the New Labour Codes issued by the Institute of Chartered Accountants of India (ICAI) in its Standalone and consolidated financial results during the current quarter ended December 31, 2025 and is in the process of evaluating other possible impacts. 4 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 5 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. For APAR Industries Limited Date: January 29, 2026 Kushal N. Desai Place: Mumbai Chairman & Managing Director DIN: 00008084 |
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| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Consolidated | Consolidated | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Conductors | 3,06,286.00 | 8,94,777.00 | ||||
| 2 | Transformer and speciality oils | 1,45,793.00 | 4,06,221.00 | ||||
| 3 | Power / Telecom cables | 1,36,185.00 | 4,31,623.00 | ||||
| 4 | Others | 7,012.00 | 14,265.00 | ||||
| Total Segment Revenue | 5,95,276.00 | 17,46,886.00 | |||||
| Less: Inter segment revenue | 47,303.00 | 1,16,954.00 | |||||
| Revenue from operations | 5,47,973.00 | 16,29,932.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Conductors | 24,415.00 | 71,872.00 | ||||
| 2 | Transformer and speciality oils | 9,149.00 | 28,190.00 | ||||
| 3 | Power / Telecom cables | 12,137.00 | 40,428.00 | ||||
| 4 | Others | 446.00 | 912.00 | ||||
| Total Profit before tax | 46,147.00 | 1,41,402.00 | |||||
| i. Finance cost | 10,610.00 | 30,032.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 6,729.00 | 13,257.00 | |||||
| Profit before tax | 28,808.00 | 98,113.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Conductors | 6,04,490.00 | 6,04,490.00 | ||||
| 2 | Transformer and speciality oils | 2,59,483.00 | 2,59,483.00 | ||||
| 3 | Power / Telecom cables | 3,32,838.00 | 3,32,838.00 | ||||
| 4 | Others | 24,935.00 | 24,935.00 | ||||
| Total Segment Asset | 12,21,746.00 | 12,21,746.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 12,21,746.00 | 12,21,746.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Conductors | 2,87,475.00 | 2,87,475.00 | ||||
| 2 | Transformer and speciality oils | 1,83,590.00 | 1,83,590.00 | ||||
| 3 | Power / Telecom cables | 1,74,369.00 | 1,74,369.00 | ||||
| 4 | Others | 8,073.00 | 8,073.00 | ||||
| Total Segment Liabilities | 6,53,507.00 | 6,53,507.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 6,53,507.00 | 6,53,507.00 | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | 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 | (68.00) | (196.00) |
| Total Amount of items that will not be reclassified to profit and loss | (68.00) | (196.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (17.00) | (49.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit or loss | 8,384.00 | 12,260.00 |
| Total Amount of items that will be reclassified to profit and loss | 8,384.00 | 12,260.00 | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 2,111.00 | 2,883.00 |
| 5 | Total Other comprehensive income | 6,222.00 | 9,230.00 |
| 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 LLP | Yes | 31-07-2027 | ||
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