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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 24-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 13-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 Single segment
Description of single segment For Standalone exemption given in the IND AS 108 - Operating segment is exercised
Start date and time of board meeting 24-07-2026   12:05:00
End date and time of board meeting 24-07-2026   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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There has been no default in repayment of loans by the company.



Financial Results Ind-AS

Amount in (Lakhs)

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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 6,47,735.00 6,47,735.00
Other income 3,371.00 3,371.00
Total income 6,51,106.00 6,51,106.00
2 Expenses
(a) Cost of materials consumed 5,21,621.00 5,21,621.00
(b) Purchases of stock-in-trade 2,819.00 2,819.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (24,895.00) (24,895.00)
(d) Employee benefit expense 11,168.00 11,168.00
(e) Finance costs 12,153.00 12,153.00
(f) Depreciation, depletion and amortisation expense 4,211.00 4,211.00
(f) Other Expenses
1 Other Expenses 62,951.00 62,951.00
Total other expenses 62,951.00 62,951.00
Total expenses 5,90,028.00 5,90,028.00
3 Total profit before exceptional items and tax 61,078.00 61,078.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 61,078.00 61,078.00
6 Tax expense
7 Current tax 18,156.00 18,156.00
8 Deferred tax (2,383.00) (2,383.00)
9 Total tax expenses 15,773.00 15,773.00
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 45,305.00 45,305.00
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 0.00 0.00
16 Total profit (loss) for period 45,305.00 45,305.00
17 Other comprehensive income net of taxes (13,674.00) (13,674.00)
18 Total Comprehensive Income for the period 31,631.00 31,631.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
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 112.79 112.79
Diluted earnings (loss) per share from continuing operations 112.44 112.44
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 112.79 112.79
Diluted earnings (loss) per share from continuing and discontinued operations 112.44 112.44
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:- 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 July 24, 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 The standalone and consolidated amounts for the quarter ended March 31, 2026 are the balancing amounts between the audited amounts in respect of the full financial year and the limited reviewed year to date amounts upto the December 31, 2025 respectively. 4 During the quarter, 5,920 Equity Shares of the face value of Rs. 10/- each fully paid up have been alloted against exercise of ESARs granted to eligible employees under APAR Industries Limited Employee Stock Appreciation Rights Plan 2024. 5 During the quarter Company has infused USD 50,00,000 in its wholly owned subsidiary APAR USA LLC and Rs 10.75 Crores in Clean max rudra associate of the company. 6 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. Figures pertaining to turnkey operations are included under the respective segments. 7 During the previous year, the Company had made a provision of Rs 32.36 crores (Rs.7.79 crores during the fourth quarter) in standalone and Rs 32.53 crores (Rs 7.54 crores during the fourth quarter) in consolidated statement of financial results, towards past service cost on gratuity and compensated absence payable to employees, based on actuarial valuation. The same has been accounted under exceptional item. The same has not been considered while presenting segment results. 8 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. Date: July 24, 2026 Kushal N. Desai Place: Mumbai Chairman & Managing Director DIN: 00008084



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
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 (93.00) (93.00)
Total Amount of items that will not be reclassified to profit and loss (93.00)
2 Income tax relating to items that will not be reclassified to profit or loss (23.00) (23.00)
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss (18,171.00) (18,171.00)
Total Amount of items that will be reclassified to profit and loss (18,171.00)
4 Income tax relating to items that will be reclassified to profit or loss (4,567.00) (4,567.00)
5 Total Other comprehensive income (13,674.00) (13,674.00)





Details of Impact of Audit Qualification

Amount in (Lakhs)

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