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 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 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



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 Consolidated Consolidated
1 Income
Revenue from operations 6,59,106.00 6,59,106.00
Other income 3,365.00 3,365.00
Total income 6,62,471.00 6,62,471.00
2 Expenses
(a) Cost of materials consumed 5,28,707.00 5,28,707.00
(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 (24,896.00) (24,896.00)
(d) Employee benefit expense 12,623.00 12,623.00
(e) Finance costs 12,317.00 12,317.00
(f) Depreciation, depletion and amortisation expense 4,571.00 4,571.00
(f) Other Expenses
1 Other Expenses 64,096.00 64,096.00
Total other expenses 64,096.00 64,096.00
Total expenses 6,00,237.00 6,00,237.00
3 Total profit before exceptional items and tax 62,234.00 62,234.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 62,234.00 62,234.00
6 Tax expense
7 Current tax 18,212.00 18,212.00
8 Deferred tax (2,697.00) (2,697.00)
9 Total tax expenses 15,515.00 15,515.00
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 46,719.00 46,719.00
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 26.00 26.00
16 Total profit (loss) for period 46,745.00 46,745.00
17 Other comprehensive income net of taxes (13,856.00) (13,856.00)
18 Total Comprehensive Income for the period 32,889.00 32,889.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (13,856.00) (13,856.00)
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 32,889.00 32,889.00
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 116.37 116.37
Diluted earnings (loss) per share from continuing operations 116.02 116.02
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 116.37 116.37
Diluted earnings (loss) per share from continuing and discontinued operations 116.02 116.02
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 Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Conductors 3,33,813.00 3,33,813.00
2 Transformer and speciality oils 1,70,087.00 1,70,087.00
3 Power/ Telecom cables 1,83,806.00 1,83,806.00
4 Others 6,870.00 6,870.00
Total Segment Revenue 6,94,576.00 6,94,576.00
Less: Inter segment revenue 35,470.00 35,470.00
Revenue from operations 6,59,106.00 6,59,106.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Conductors 27,440.00 27,440.00
2 Transformer and speciality oils 33,134.00 33,134.00
3 Power/ Telecom cables 18,307.00 18,307.00
4 Others 551.00 551.00
Total Profit before tax 79,432.00 79,432.00
i. Finance cost 12,317.00 12,317.00
ii. Other Unallocable Expenditure net off Unallocable income 4,855.00 4,855.00
Profit before tax 62,260.00 62,260.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Conductors 5,92,927.00 5,92,927.00
2 Transformer and speciality oils 3,25,240.00 3,25,240.00
3 Power/ Telecom cables 4,56,236.00 4,56,236.00
4 Others 74,120.00 74,120.00
Total Segment Asset 14,48,523.00 14,48,523.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 14,48,523.00 14,48,523.00
4 Segment Liabilities
Segment Liabilities
1 Conductors 2,57,022.00 2,57,022.00
2 Transformer and speciality oils 2,13,470.00 2,13,470.00
3 Power/ Telecom cables 2,94,593.00 2,94,593.00
4 Others 23,496.00 23,496.00
Total Segment Liabilities 7,88,581.00 7,88,581.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 7,88,581.00 7,88,581.00
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 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 (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 (18,355.00) (18,355.00)
Total Amount of items that will be reclassified to profit and loss (18,355.00)
4 Income tax relating to items that will be reclassified to profit or loss (4,569.00) (4,569.00)
5 Total Other comprehensive income (13,856.00) (13,856.00)





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