| 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 | 29-10-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-10-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Second 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 | Unaudited |
| Segment Reporting | Single segment |
| Description of single segment | IND AS 108 benefit taken |
| Start date and time of board meeting | 29-10-2026 13:17:00 |
| End date and time of board meeting | 29-10-2026 13:35:00 |
| Whether cash flow statement is applicable on company | Yes |
| Type of cash flow statement | Cash Flow Indirect |
| Declaration of unmodified opinion or statement on impact of audit qualification | Declaration of unmodified opinion |
| Whether the company has any related party? | Yes |
| Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? | Yes |
| (I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public | NA |
| (II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. | NA |
| Whether the company is a high value debt listed entity according to regulation 15 (1A)? | No |
| (a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication? | |
| (b) If answer to above question is No, please explain the reason for not complying. | |
| Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? | Yes |
| Latest Date on which RPT policy is updated | 29-10-2025 |
| Indicate Company website link for updated RPT policy of the Company | https://apar.com/wp-content/uploads/2025/12/Related-Party-Transaction-Policy.pdf |
| 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? | Yes |
| No. of times funds raised during the quarter | 1 |
| 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. | |
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 6,83,772.00 | 13,31,507.00 | |
| Other income | 6,468.00 | 9,838.00 | |
| Total income | 6,90,240.00 | 13,41,345.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 5,69,557.00 | 10,91,179.00 |
| (b) | Purchases of stock-in-trade | 2,205.00 | 5,024.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (36,317.00) | (61,212.00) |
| (d) | Employee benefit expense | 12,390.00 | 23,558.00 |
| (e) | Finance costs | 13,643.00 | 25,796.00 |
| (f) | Depreciation, depletion and amortisation expense | 4,263.00 | 8,474.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 65,830.00 | 1,28,782.00 |
| Total other expenses | 65,830.00 | 1,28,782.00 | |
| Total expenses | 6,31,571.00 | 12,21,601.00 | |
| 3 | Total profit before exceptional items and tax | 58,669.00 | 1,19,744.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 58,669.00 | 1,19,744.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 12,793.00 | 30,949.00 |
| 8 | Deferred tax | 2,357.00 | (26.00) |
| 9 | Total tax expenses | 15,150.00 | 30,923.00 |
| 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 | 43,519.00 | 88,821.00 |
| 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 | 43,519.00 | 88,821.00 |
| 17 | Other comprehensive income net of taxes | 533.00 | (2,210.00) |
| 18 | Total Comprehensive Income for the period | 44,052.00 | 86,611.00 |
| 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 | 4,187.00 | 4,187.00 | |
| 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 | 107.12 | 218.62 | |
| Diluted earnings (loss) per share from continuing operations | 106.81 | 218.02 | |
| 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 | 107.12 | 218.62 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 106.81 | 218.02 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | Notes to published results:- 1 These unaudited standalone and consolidated financial results 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 unaudited standalone and consolidated financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on October 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 During the quarter, 9,484 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. 4 During the quarter, the Company has infused Rs 5.76 crore in its wholly owned subsidiary APAR Brazil Ltda. 5 Segment revenue, segment results, segment assets and segment liabilities are disclosed only in respect of the unaudited consolidated financial results as permitted by the Ind AS 108 - Operating segments. Figures pertaining to turnkey operations are included under the respective segments. 6 During the previous year, the Company had made a provision of Rs 32.36 crores and Rs 32.53 crores respectively respectively in unaudited standalone and consolidated 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. 7 On August 13, 2026, the Share Issue Committee of board of directors of the Company has approved an allotment of 16,88,618 equity shares having face value of Rs 10 each at a premium of Rs 14,795 per equity share aggregating to Rs 2,500 crores to eligible Qualified Institutional Buyers. 8 Other expenses for the current quarter and half-year are net of US tariff refunds received amounting to Rs 42.75 crore (excluding those repayable to customers) out of tariff paid in earlier years. 9 During the quarter, the Company paid a dividend of Rs 60/- per equity share of face value Rs 10/- each For FY 25-26 on 4,18,72,337 eligible equity shares as on record date, as recommended by the Board of Directors and approved by the shareholders at its 37th Annual General Meeting. 10 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. Kushal N. Desai Chairman & Managing Director DIN: 00008084 Date: October 29, 2026 Place: Mumbai Cashflow note : 1) Statement of cash flows has been prepared under the indirect method as set out in the Ind AS 7 Statement of cash flows. 2) Cash and cash equivalents represents cash and bank balances. The standalone cash flow statement includes unrealised loss of Rs. 0.17 crore; (previous year unrealised loss of Rs. 0.48 crore) and the consolidated cash flow statement includes unrealised gain of Rs. 0.27 crore; (previous year unrealised gain of Rs. 1.72 crore) on account of translation of foreign currency bank balances 3) Includes amount of Issue through Qualified Institutional Placement and exercise of ESAR options |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| Particulars | Year ended (dd-mm-yyyy) | |
|---|---|---|
| Date of start of reporting period | 01-04-2026 | |
| Date of end of reporting period | 30-09-2026 | |
| Whether results are audited or unaudited | Unaudited | |
| Nature of report standalone or consolidated | Standalone | |
| Assets | ||
| 1 | Non-current assets | |
| Property, plant and equipment | 1,62,450.00 | |
| Capital work-in-progress | 90,040.00 | |
| Investment property | 0.00 | |
| Goodwill | 0.00 | |
| Other intangible assets | 391.00 | |
| Intangible assets under development | 0.00 | |
| Biological assets other than bearer plants | 0.00 | |
| Investments accounted for using equity method | 0.00 | |
| Non-current financial assets | ||
| Non-current investments | 0.00 | |
| Trade receivables, non-current | 2,218.00 | |
| Loans, non-current | 240.00 | |
| Other non-current financial assets | ||
| 1 | Investment in subsidiaries and associates | 8,262.00 |
| 2 | Derivatives financial assets | 99.00 |
| 3 | Other financial asset | 1,590.00 |
| 4 | Other non current tax assets | 2,722.00 |
| Total of other non-current financial assets | 12,673.00 | |
| Total non-current financial assets | 15,131.00 | |
| Deferred tax assets (net) | ||
| Other non-current assets | ||
| 1 | Other non-current assets | 15,946.00 |
| Total of other non-current assets | 15,946.00 | |
| Total non-current assets | 2,83,958.00 | |
| 2 | Current assets | |
| Inventories | 4,89,251.00 | |
| Current financial asset | ||
| Current investments | 26,509.00 | |
| Trade receivables, current | 5,28,659.00 | |
| Cash and cash equivalents | 1,08,571.00 | |
| Bank balance other than cash and cash equivalents | 9,959.00 | |
| Loans, current | 71.00 | |
| Other current financial assets | ||
| Total of other current financial assets | 24,284.00 | |
| Total current financial assets | 6,98,053.00 | |
| Current tax assets (net) | ||
| Other current assets | ||
| 1 | Other current assets | 1,19,556.00 |
| Total of other current assets | 1,19,556.00 | |
| Total current assets | 13,06,860.00 | |
| 3 | Non-current assets classified as held for sale | |
| 4 | Regulatory deferral account debit balances and related deferred tax Assets | |
| Total assets | 15,90,818.00 | |
| Equity and liabilities | ||
| 1 | Equity | |
| Equity attributable to owners of parent | ||
| Equity share capital | 4,187.00 | |
| Other equity | 8,21,694.00 | |
| Total equity attributable to owners of parent | 8,25,881.00 | |
| Non controlling interest | ||
| Total equity | 8,25,881.00 | |
| 2 | Liabilities | |
| Non-current liabilities | ||
| Non-current financial liabilities | ||
| Borrowings, non-current | 61,521.00 | |
| Trade payables, non-current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 0.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 0.00 | |
| Total Trade payable | 0.00 | |
| Other non-current financial liabilities | ||
| 1 | Lease liabilities | 5,674.00 |
| 2 | Derivative finanical liabilities | 1,560.00 |
| 3 | other financial laibilities | 1,192.00 |
| Total of other non-current financial liabilities | 8,426.00 | |
| Total non-current financial liabilities | 69,947.00 | |
| Provisions, non-current | 3,148.00 | |
| Deferred tax liabilities (net) | 2,058.00 | |
| Deferred government grants, Non-current | ||
| Other non-current liabilities | ||
| Total of other non-current liabilities | ||
| Total non-current liabilities | 75,153.00 | |
| Current liabilities | ||
| Current financial liabilities | ||
| Borrowings, current | 25,658.00 | |
| Trade payables, current | ||
| (A) Total outstanding dues of micro enterprises and small enterprises | 6,930.00 | |
| (B) Total outstanding dues of creditors other than micro enterprises and small enterprises | 5,46,025.00 | |
| Total Trade payable | 5,52,955.00 | |
| Other current financial liabilities | ||
| 1 | Other current financial liabilities | 18,646.00 |
| 2 | other current liabilities | 73,268.00 |
| 3 | lease liability | 640.00 |
| 4 | Derivative financial liabilities | 3,327.00 |
| Total of other current financial liabilities | 95,881.00 | |
| Total current financial liabilities | 6,74,494.00 | |
| Other current liabilities | 0.00 | |
| 1 | Other current liabilities | 0.00 |
| Total of other current liabilities | 0.00 | |
| Provisions, current | 5,038.00 | |
| Current tax liabilities (Net) | 10,252.00 | |
| Deferred government grants, Current | ||
| Total current liabilities | 6,89,784.00 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | |
| Total liabilities | 7,64,937.00 | |
| Total equity and liabilites | 15,90,818.00 | |
| Disclosure of notes on assets and liabilities | ||
| 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 | 01-07-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-09-2026 | 30-09-2026 | |||||
| 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 | |||||||
| 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 | 01-07-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-09-2026 | 30-09-2026 |
| 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 classified to profit and loss | (235.00) | (328.00) |
| Total Amount of items that will not be reclassified to profit and loss | (235.00) | (328.00) | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (60.00) | (83.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be classified to profit and loss | 947.00 | (2,621.00) |
| Total Amount of items that will be reclassified to profit and loss | 947.00 | (2,621.00) | |
| 4 | Income tax relating to items that will be reclassified to profit or loss | 239.00 | (656.00) |
| 5 | Total Other comprehensive income | 533.00 | (2,210.00) |
| Particulars | Year ended (dd-mm-yyyy) | |||||
|---|---|---|---|---|---|---|
| A | Date of start of reporting period | 01-04-2026 | ||||
| B | Date of end of reporting period | 30-09-2026 | ||||
| C | Whether results are audited or unaudited | Unaudited | ||||
| D | Nature of report standalone or consolidated | Standalone | ||||
| Statement of cash flows | ||||||
| Cash flows from used in operating activities | ||||||
| Profit before tax | 1,19,744.00 | |||||
| Adjustments for reconcile profit (loss) | ||||||
| Adjustments for finance costs | 15,735.00 | |||||
| Adjustments for decrease (increase) in inventories | (90,515.00) | |||||
| Adjustments for decrease (increase) in trade receivables, current | (54,988.00) | |||||
| Adjustments for decrease (increase) in trade receivables, non-current | 0.00 | |||||
| Adjustments for decrease (increase) in other current assets | 0.00 | |||||
| Adjustments for decrease (increase) in other non-current assets | 0.00 | |||||
| Adjustments for other financial assets, non-current | 0.00 | |||||
| Adjustments for other financial assets, current | 0.00 | |||||
| Adjustments for other bank balances | 0.00 | |||||
| Adjustments for increase (decrease) in trade payables, current | (61,396.00) | |||||
| Adjustments for increase (decrease) in trade payables, non-current | 0.00 | |||||
| Adjustments for increase (decrease) in other current liabilities | 0.00 | |||||
| Adjustments for increase (decrease) in other non-current liabilities | 0.00 | |||||
| Adjustments for depreciation and amortisation expense | 8,474.00 | |||||
| Adjustments for impairment loss reversal of impairment loss recognised in profit or loss | 0.00 | |||||
| Adjustments for provisions, current | 0.00 | |||||
| Adjustments for provisions, non-current | 0.00 | |||||
| Adjustments for other financial liabilities, current | 0.00 | |||||
| Adjustments for other financial liabilities, non-current | 0.00 | |||||
| Adjustments for unrealised foreign exchange losses gains | (373.00) | |||||
| Adjustments for dividend income | 0.00 | |||||
| Adjustments for interest income | 1,273.00 | |||||
| Adjustments for share-based payments | 995.00 | |||||
| Adjustments for fair value losses (gains) | (554.00) | |||||
| Adjustments for undistributed profits of associates | 0.00 | |||||
| Other adjustments for which cash effects are investing or financing cash flow | 0.00 | |||||
| Other adjustments to reconcile profit (loss) | 0.00 | |||||
| Other adjustments for non-cash items | 989.00 | |||||
| Share of profit and loss from partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Total adjustments for reconcile profit (loss) | (1,82,906.00) | |||||
| Net cash flows from (used in) operations | (63,162.00) | |||||
| Dividends received | 0.00 | |||||
| Interest paid | 0.00 | |||||
| Interest received | 0.00 | |||||
| Income taxes paid (refund) | 20,520.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) operating activities | (83,682.00) | |||||
| Cash flows from used in investing activities | ||||||
| Cash flows from losing control of subsidiaries or other businesses | 0.00 | |||||
| Cash flows used in obtaining control of subsidiaries or other businesses | 0.00 | |||||
| Other cash receipts from sales of equity or debt instruments of other entities | 0.00 | |||||
| Other cash payments to acquire equity or debt instruments of other entities | 28,787.00 | |||||
| Other cash receipts from sales of interests in joint ventures | 0.00 | |||||
| Other cash payments to acquire interests in joint ventures | 0.00 | |||||
| Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Cash payment for investment in partnership firm or association of persons or limited liability partnerships | 0.00 | |||||
| Proceeds from sales of property, plant and equipment | 0.00 | |||||
| Purchase of property, plant and equipment | 50,353.00 | |||||
| Proceeds from sales of investment property | 0.00 | |||||
| Purchase of investment property | 0.00 | |||||
| Proceeds from sales of intangible assets | 0.00 | |||||
| Purchase of intangible assets | 0.00 | |||||
| Proceeds from sales of intangible assets under development | 0.00 | |||||
| Purchase of intangible assets under development | 0.00 | |||||
| Proceeds from sales of goodwill | 0.00 | |||||
| Purchase of goodwill | 0.00 | |||||
| Proceeds from biological assets other than bearer plants | 0.00 | |||||
| Purchase of biological assets other than bearer plants | 0.00 | |||||
| Proceeds from government grants | 0.00 | |||||
| Proceeds from sales of other long-term assets | 0.00 | |||||
| Purchase of other long-term assets | 0.00 | |||||
| Cash advances and loans made to other parties | 0.00 | |||||
| Cash receipts from repayment of advances and loans made to other parties | 0.00 | |||||
| Cash payments for future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Cash receipts from future contracts, forward contracts, option contracts and swap contracts | 0.00 | |||||
| Dividends received | 0.00 | |||||
| Interest received | 728.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) investing activities | (78,412.00) | |||||
| Cash flows from used in financing activities | ||||||
| Proceeds from changes in ownership interests in subsidiaries | 0.00 | |||||
| Payments from changes in ownership interests in subsidiaries | 0.00 | |||||
| Proceeds from issuing shares | 2,47,228.00 | |||||
| Proceeds from issuing other equity instruments | 0.00 | |||||
| Payments to acquire or redeem entity's shares | 0.00 | |||||
| Payments of other equity instruments | 0.00 | |||||
| Proceeds from exercise of stock options | 0.00 | |||||
| Proceeds from issuing debentures notes bonds etc | 0.00 | |||||
| Proceeds from borrowings | 22,068.00 | |||||
| Repayments of borrowings | 19,392.00 | |||||
| Payments of lease liabilities | 1,009.00 | |||||
| Dividends paid | 25,019.00 | |||||
| Interest paid | 14,909.00 | |||||
| Income taxes paid (refund) | 0.00 | |||||
| Other inflows (outflows) of cash | 0.00 | |||||
| Net cash flows from (used in) financing activities | 2,08,967.00 | |||||
| Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes | 46,873.00 | |||||
| Effect of exchange rate changes on cash and cash equivalents | ||||||
| Effect of exchange rate changes on cash and cash equivalents | (18.00) | |||||
| Net increase (decrease) in cash and cash equivalents | 46,855.00 | |||||
| Cash and cash equivalents cash flow statement at beginning of period | 61,716.00 | |||||
| Cash and cash equivalents cash flow statement at end of period | 1,08,571.00 | |||||
| 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 | ||
|---|---|---|---|---|---|
| Mode of Fund Raising | QIP |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 13-08-2026 |
| Amount Raised | 2,50,000.00 |
| Report filed for Quarter ended | 30-09-2026 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | CARE Ratings Limited |
| Is there a Deviation / Variation in use of funds raised | No |
| If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders | |
| If Yes, Date of shareholder Approval | |
| Explanation for the Deviation / Variation | false |
| Comments of the Audit Committee after review | No comments |
| Comments of the auditors, if any | No comments |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| 1 | Funding the working capital requirement of the Company | Not applicable | 1,87,500.00 | 0.00 | 1,46,372.00 | 0.00 | A Sum of Rs. 560.14 Crores is held in FD/Escrow Account/Monitoring Agency Account for spend in next quarter. |
| 2 | General Corporate Purposes | Not applicable | 59,728.00 | 0.00 | 44,842.00 | 0.00 | |
| 3 | Offer expenses | Not applicable | 2,772.00 | 0.00 | 2,772.00 | 0.00 |
| Name of signatory | Sanjaya Kunder |
| Designation of person | Company Secretary and Compliance Officer |
| Place | Mumbai |
| Date | 29-10-2026 |
Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter) |
| Sr No. | Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken. | ||||||||||||||||||||||||
| Details of the party (listed entity/subsidiary) entering into the transaction | Details of the counterparty | Type of related party transaction | Details of other related party transaction | Value of the related party transaction as approved by the audit committee | Remarks on approval by audit committee | Value of the related party transaction ratified by the audit committee | Date of Audit Committee Meeting where the ratification was approved | Value of transaction during the reporting period | In case monies are due to either party as a result of the transaction | In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments | Details of the loans, inter-corporate deposits, advances or investments | Notes | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Name | PAN | Name | PAN | Relationship of the counterparty with the listed entity or its subsidiary | Opening balance | Closing balance | Nature of indebtedness (loan/ issuance of debt/ any other etc.) | Details of other indebtedness | Cost | Tenure | Nature (loan/ advance/ intercorporate deposit/ investment ) | Interest Rate (%) | Tenure | Secured/ unsecured | Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage) | ||||||||||
| 1 | Apar Industries Limited | APAR CORPORATION PRIVATE LIMITED | Promoter Group | Any other transaction | Rent paid | 270.00 | None | 143.00 | 0.00 | 0.00 | |||||||||||||||
| 2 | Apar Industries Limited | APAR CORPORATION PRIVATE LIMITED | Promoter Group | Any other transaction | Commitments | 0.00 | None | 0.00 | 236.00 | 86.00 | |||||||||||||||
| 3 | Apar Industries Limited | APAR CORPORATION PRIVATE LIMITED | Promoter Group | Any other transaction | Security deposit paid | 0.00 | None | 53.00 | 76.00 | 129.00 | |||||||||||||||
| 4 | Apar Industries Limited | APAR CORPORATION PRIVATE LIMITED | Promoter Group | Sale of goods or services | 0.00 | None | 5.00 | 0.00 | 0.00 | ||||||||||||||||
| 5 | Apar Industries Limited | APAR DISTRIBUTION & LOGISTICS PRIVATE LIMITED | Wholly Owned Subsidiary | Purchase of goods or services | 0.00 | None | 492.00 | 257.00 | 0.00 | ||||||||||||||||
| 6 | Apar Industries Limited | APAR DISTRIBUTION & LOGISTICS PRIVATE LIMITED | Wholly Owned Subsidiary | Any other transaction | Payments | 0.00 | None | 510.00 | 65.00 | 82.00 | |||||||||||||||
| 7 | Apar Industries Limited | APAR Investments (Singapore) Pte. Ltd. | AABCA1405B | Any other transaction | Advance | 20.00 | None | 4.00 | 1.00 | 5.00 | |||||||||||||||
| 8 | Apar Industries Limited | APAR Industries Latam Ltd, Brazil | Wholly Owned Subsidiary | Investment | 576.00 | None | 576.00 | 19.00 | 595.00 | ||||||||||||||||
| 9 | Petroleum Specialities FZE, Sharjah | APAR Investments (Singapore) Pte. Ltd. | Any body corporate whose Board of Directors, managing director or manager is accustomed to act in accordance with the advice, directions or instructions of a director | Any other transaction | Rendering of Services | 26.00 | None | 9.00 | 55.00 | 68.00 | |||||||||||||||
| 10 | Petroleum Specialities Pte Limited, Singapore | APAR Technologies (Singapore) Pte. Ltd. | Any body corporate whose Board of Directors, managing director or manager is accustomed to act in accordance with the advice, directions or instructions of a director | Any other transaction | Reimbursement of Exp | 275.00 | None | 142.00 | 493.00 | 617.00 | |||||||||||||||
| 11 | Apar Industries Limited | APAR Transmission & Distribution Projects Private Limited | Wholly Owned subsidiary | Purchase of goods or services | 0.00 | None | 6,842.00 | 15,175.00 | 13,587.00 | ||||||||||||||||
| 12 | Apar Industries Limited | APAR Transmission & Distribution Projects Private Limited | Wholly Owned subsidiary | Any other transaction | Payments | 0.00 | None | 8,015.00 | 0.00 | 0.00 | |||||||||||||||
| 13 | Apar Industries Limited | APAR Transmission & Distribution Projects Private Limited | Wholly Owned subsidiary | Any other transaction | Reimbursement of Exp | 0.00 | None | 418.00 | 0.00 | 0.00 | |||||||||||||||
| 14 | Apar Industries Limited | APAR Transmission & Distribution Projects Private Limited | Wholly Owned subsidiary | Any other transaction | Rent received | 0.00 | None | 0.00 | 0.00 | 0.00 | |||||||||||||||
| 15 | Apar Industries Limited | APAR Transmission & Distribution Projects Private Limited | Wholly Owned subsidiary | Any other transaction | Commitments | 0.00 | None | 0.00 | 0.00 | 38,264.00 | |||||||||||||||
| 16 | Apar Industries Limited | APAR USA LLC | Wholly Owned subsidiary | Sale of goods or services | 0.00 | None | 26,538.00 | 0.00 | 0.00 | ||||||||||||||||
| 17 | Apar Industries Limited | APAR USA LLC | Wholly Owned subsidiary | Any other transaction | Reimbursement of Exp | 0.00 | None | 857.00 | 0.00 | 0.00 | |||||||||||||||
| 18 | Apar Industries Limited | APAR USA LLC | Wholly Owned subsidiary | Investment | 4,715.00 | None | 4,715.00 | 126.00 | 4,841.00 | ||||||||||||||||
| 19 | Apar Industries Limited | APAR USA LLC | Wholly Owned subsidiary | Any other transaction | Receipt | 0.00 | None | 23,969.00 | 11,143.00 | 12,833.00 | |||||||||||||||
| 20 | Apar Industries Limited | APAR USA LLC | Wholly Owned subsidiary | Any other transaction | Payments | 0.00 | None | 792.00 | 0.00 | 0.00 | |||||||||||||||
| 21 | Apar Industries Limited | Clean Max Rudra Private Limited | Associate Company | Investment | 1,076.00 | None | 1,075.00 | 1,139.00 | 2,214.00 | ||||||||||||||||
| 22 | Apar Industries Limited | Clean Max Rudra Private Limited | Associate Company | Any other transaction | Payments | 0.00 | None | 798.00 | 21.00 | 16.00 | |||||||||||||||
| 23 | Apar Industries Limited | Clean Max Rudra Private Limited | Associate Company | Purchase of goods or services | 2,000.00 | None | 761.00 | 0.00 | 0.00 | ||||||||||||||||
| 24 | Apar Industries Limited | Devharsh Chaitanya Desai | Promoter Relative of Director | Remuneration | 96.00 | None | 41.00 | 0.00 | 0.00 | ||||||||||||||||
| 25 | Apar Industries Limited | Kushal N. Desai | Promoter, Managing Director & Relative of Director | Remuneration | 1,973.00 | None | 1,289.00 | 585.00 | 1,171.00 | ||||||||||||||||
| 26 | Apar Industries Limited | Kaushal J. Sampat | Director | Any other transaction | Sitting fees | 0.00 | None | 7.00 | 0.00 | 1.00 | |||||||||||||||
| 27 | Apar Industries Limited | Chaitanya N. Desai | Promoter, Managing Director & Relative of Director | Remuneration | 1,973.00 | None | 1,289.00 | 585.00 | 1,170.00 | ||||||||||||||||
| 28 | Apar Industries Limited | NIRUPA KIRAN BHATT | Director | Any other transaction | Sitting fees | 0.00 | None | 6.00 | 0.00 | 1.00 | |||||||||||||||
| 29 | Apar Industries Limited | Pitamber Shivnani | Director | Any other transaction | Sitting fees | 0.00 | None | 2.00 | 0.00 | 1.00 | |||||||||||||||
| 30 | Apar Industries Limited | Petroleum Specialities FZE, Sharjah | Wholly Owned subsidiary | Sale of goods or services | 0.00 | None | 13,203.00 | 0.00 | 0.00 | ||||||||||||||||
| 31 | Apar Industries Limited | Petroleum Specialities FZE, Sharjah | Wholly Owned subsidiary | Any other transaction | Payments | 0.00 | None | 5,030.00 | 1,939.00 | 10,121.00 | |||||||||||||||
| 32 | Apar Industries Limited | Petroleum Specialities FZE, Sharjah | Wholly Owned subsidiary | Any other transaction | Corporate Gurantee income | 0.00 | None | 187.00 | 21.00 | 0.00 | |||||||||||||||
| 33 | Apar Industries Limited | Rajesh Narayan Sehgal | Director | Any other transaction | Sitting fees | 0.00 | None | 3.00 | 0.00 | 1.00 | |||||||||||||||
| 34 | Petroleum Specialities FZE, Sharjah | Ramesh Seshan Iyer | Key Managerial Personnel | Remuneration | 0.00 | None | 8.00 | 0.00 | 0.00 | ||||||||||||||||
| 35 | Petroleum Specialities FZE, Sharjah | Rishabh Kushal Desai | Key Managerial Personnel | Remuneration | 145.00 | None | 58.00 | 0.00 | 0.00 | ||||||||||||||||
| 36 | Apar Industries Limited | Rishabh Kushal Desai | Director | Remuneration | 411.00 | None | 231.00 | 112.00 | 175.00 | ||||||||||||||||
| 37 | Petroleum Specialities Pte Limited, Singapore | Sai Sudhakar | Key Managerial Personnel | Remuneration | 0.00 | None | 149.00 | 0.00 | 0.00 | ||||||||||||||||
| 38 | Apar Industries Limited | GAURANGI YUVRAJ MEHRA | Relatives of Key Managerial Personnel | Remuneration | 65.00 | None | 53.00 | 0.00 | 0.00 | ||||||||||||||||
| 39 | Apar Industries Limited | Yuvraj Mehra | Relatives of Key Managerial Personnel | Remuneration | 70.00 | None | 62.00 | 0.00 | 0.00 | ||||||||||||||||
| 40 | Apar Industries Limited | RUBIX DATA SCIENCES PRIVATE LIMITED | Private company in which a director is a member or director | Purchase of goods or services | 40.00 | None | 15.00 | 0.00 | 0.00 | ||||||||||||||||
| 41 | Apar Industries Limited | RUBIX DATA SCIENCES PRIVATE LIMITED | Private company in which a director is a member or director | Any other transaction | Payments | 0.00 | None | 15.00 | 0.00 | 0.00 | |||||||||||||||
| 42 | Apar Industries Limited | Petroleum Specialities Pte Limited, Singapore | Wholly owned Subsidiary | Any other transaction | Commission on Corporate Gurantee | 0.00 | None | 0.00 | 2.00 | 1.00 | |||||||||||||||
| 43 | Apar Industries Limited | AMPOIL APAR LUBRICANTS PVT. LTD. | Associate Company | Sale of goods or services | 0.00 | None | 0.00 | 1.00 | 1.00 | ||||||||||||||||
| 44 | Apar Industries Limited | APAR DISTRIBUTION & LOGISTICS PRIVATE LIMITED | Wholly owned Subsidiary | Any other transaction | Reimbursement of Exp | 0.00 | None | 3.00 | 0.00 | 0.00 | |||||||||||||||
| 45 | Apar Industries Limited | APAR CORPORATION PRIVATE LIMITED | Promoter Group | Any other transaction | Reimbursement of Exp | 25.00 | None | 8.00 | 7.00 | 9.00 | |||||||||||||||
| 46 | Apar Industries Limited | Haribol Foods Private Limited | Promoter Group | Any other transaction | Reimbursement of Exp | 1.00 | None | 1.00 | 1.00 | 3.00 | |||||||||||||||
| 47 | Apar Industries Limited | Haribol Foods Private Limited | Promoter Group | Purchase of goods or services | 381.00 | None | 162.00 | 175.00 | 0.00 | ||||||||||||||||
| 48 | Apar Industries Limited | Sri Nityanand Education Trust | Entities in which key managerial personnel have significant influence or control | Any other transaction | CSR expenditure | 48.00 | None | 48.00 | 0.00 | 0.00 | |||||||||||||||
| 49 | Apar Industries Limited | Dharmsinh Desai University | Entities in which key managerial personnel have significant influence or control | Any other transaction | CSR expenditure | 35.00 | None | 35.00 | 0.00 | 0.00 | |||||||||||||||
| 50 | Apar Industries Limited | Dharmsinh Desai Foundation | Entities in which key managerial personnel have significant influence or control | Any other transaction | CSR expenditure | 20.00 | None | 20.00 | 0.00 | 0.00 | |||||||||||||||
| Total value of transaction during the reporting period | 98,639.00 | ||||||||||||||||||||||||