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-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	14-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-Apr-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	for standalone exemption given in the INDAS 108operating segment is exersise
Start date and time of board meeting	14-May-2025   12:55:00
End date and time of board meeting	14-May-2025   13:30:00
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	2025-01-28
Indicate Company website link for updated RPT policy of the Company	https://apar.com/investor
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
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	49806300000	175522600000
	Other income	158200000	1043100000
	Total income	49964500000	176565700000
2	Expenses
(a)	Cost of materials consumed	39438700000	140129500000
(b)	Purchases of stock-in-trade	333900000	929800000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-841500000	-2347600000
(d)	Employee benefit expense	692600000	3096400000
(e)	Finance costs	965400000	3908300000
(f)	Depreciation, depletion and amortisation expense	325300000	1194900000
(f)	Other Expenses
1	Other Expenses	5725400000	18926200000
	Total other expenses	5725400000	18926200000
	Total expenses	46639800000	165837500000
3	Total profit before exceptional items and tax	3324700000	10728200000
4	Exceptional items	0	0
5	Total profit before tax	3324700000	10728200000
6	Tax expense
7	Current tax	828400000	2796000000
8	Deferred tax	53600000	-4500000
9	Total tax expenses	882000000	2791500000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	2442700000	7936700000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	2442700000	7936700000
17	Other comprehensive income net of taxes	137800000	48900000
18	Total Comprehensive Income for the period	2580500000	7985600000
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	401700000	401700000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		42517100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	60.81	197.59
	Diluted earnings (loss) per share from continuing operations	60.81	197.59
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	60.81	197.59
	Diluted earnings (loss) per share from continuing and discontinued operations	60.81	197.59
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		Notes to published results n 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 May 14, 2025. The Statutory Auditors of the Company have carried out an audit 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 and March 31, 2024 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 and December 31, 2023 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 Board of Directors of the Company at its meeting held on May 14, 2025, recommended final dividend for the financial year ended March, 31 2025 at Rs. 51 per share face value Rs.10 per share on 4,01,68,315 Equity shares aggregating to Rs. 204.86 crore. This will be paid after approval by members at the ensuing Annual General Meeting n n6 The Shareholders have approved the APAR Industries Limited Employees Stock Appreciation Rights Plan 2024 ESAR 2024 having a pool of 15,90,464 equal to 3.96 percent of the paid-up capital of the Company in place of the existing Apar Industries Limited Stock Option Plan 2007 Plan, having outstanding ESOP of 15,90,464 pending for grant which stands cancelled. During the quarter 2,16,407 ESARs have been granted vide Nomination and Remuneration Committee meeting dated March 4, 2025. n n7 During the quarter, the Company has made a capital infusion of BRL 1,20,000 into its wholly owned subsidiary APAR Industries Latam LTDA. n n8 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 Companys website viz., www.apar.com. n nFor APAR Industries Limited n n n nKushal N. Desai nChairman & Managing Director nDIN: 00008084 nDate: May 14, 2025 nPlace: Mumbai n n

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	13302000000
	Capital work-in-progress	1225600000
	Investment property	0
	Goodwill	0
	Other intangible assets	703900000
	Intangible assets under development	26200000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	145100000
	Trade receivables, non-current	1150800000
	Loans, non-current	15800000
	Other non-current financial assets	116600000
	Total non-current financial assets	1428300000
	Deferred tax assets (net)	0
	Other non-current assets	1363600000
	Total non-current assets	18049600000
2	Current assets
	Inventories	31631000000
	Current financial asset
	Current investments	2014200000
	Trade receivables, current	39615100000
	Cash and cash equivalents	6396900000
	Bank balance other than cash and cash equivalents	741500000
	Loans, current	12000000
	Other current financial assets	901100000
	Total current financial assets	49680800000
	Current tax assets (net)	0
	Other current assets	8352600000
	Total current assets	89664400000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	107714000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	401700000
	Other equity	42517100000
	Total equity attributable to owners of parent	42918800000
	Non controlling interest
	Total equity	42918800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2983300000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	665400000
	Total non-current financial liabilities	3648700000
	Provisions, non-current	168800000
	Deferred tax liabilities (net)	32100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	3849600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1718100000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	531700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	52189000000
	Total Trade payable	52720700000
	Other current financial liabilities	1335000000
	Total current financial liabilities	55773800000
	Other current liabilities	4874200000
	Provisions, current	32800000
	Current tax liabilities (Net)	264800000
	Deferred government grants, Current	0
	Total current liabilities	60945600000
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	64795200000
	Total equity and liabilites	107714000000
	Disclosure of notes on assets and liabilities

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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	12300000	-24300000
	Total Amount of items that will not be reclassified to profit and loss	12300000	-24300000
2	Income tax relating to items that will not be reclassified to profit or loss	3000000	-6100000
3	Amount of items that will be reclassified to profit and loss
1	Items that will be reclassified to profit or loss	169000000	89600000
	Total Amount of items that will be reclassified to profit and loss	169000000	89600000
4	Income tax relating to items that will be reclassified to profit or loss	40500000	22500000
5	Total Other comprehensive income	137800000	48900000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			10728200000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			2498800000
	Adjustments for decrease (increase) in inventories			-5204400000
	Adjustments for decrease (increase) in trade receivables, current			-6053500000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			-2500000
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			-49200000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			11393700000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			1194900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			455500000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			145200000
	Adjustments for dividend income			0
	Adjustments for interest income			54500000
	Adjustments for share-based payments			24000000
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			4348000000
	Net cash flows from (used in) operations			15076200000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			2700000000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			12376200000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			48300000
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			28400000
	Purchase of property, plant and equipment			5062200000
	Proceeds from sales of investment property			0
	Purchase of investment property			1962300000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			55800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-6988600000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			161200000
	Repayments of borrowings			400000
	Payments of lease liabilities			115700000
	Dividends paid			2046100000
	Interest paid			2565800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-4566800000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			820800000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			-10200000
	Net increase (decrease) in cash and cash equivalents			810600000
	Cash and cash equivalents cash flow statement at beginning of period			5586300000
	Cash and cash equivalents cash flow statement at end of period			6396900000