APARINDS2024-01-012024-03-31 APARINDS2024-01-012024-03-31 APARINDS2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member APARINDS2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member APARINDS2024-03-31 APARINDS2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue01Member APARINDS2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue02Member APARINDS2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue03Member APARINDS2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue04Member APARINDS2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue01Member APARINDS2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue02Member APARINDS2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue03Member APARINDS2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue04Member APARINDS2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults01Member APARINDS2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults02Member APARINDS2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults03Member APARINDS2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults04Member APARINDS2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults01Member APARINDS2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults02Member APARINDS2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults03Member APARINDS2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults04Member APARINDS2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets01Member APARINDS2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets02Member APARINDS2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets03Member APARINDS2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets04Member APARINDS2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member APARINDS2024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member APARINDS2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member APARINDS2024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member APARINDS2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member APARINDS2024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member APARINDS2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities04Member APARINDS2024-03-31in-bse-fin:OneReportableSegmentLiabilities04Member APARINDS2024-01-012024-03-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member APARINDS2024-01-012024-03-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member APARINDS2024-01-012024-03-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member APARINDS2024-01-012024-03-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532259 APARINDS NOTLISTED Apar Industries Limited Equity 2023-04-01 2024-03-31 2024-05-14 2024-04-30 INR Crores Yearly 13:25:00 13:45:00 2024-05-14 2024-05-14 true Cash Flow Indirect Declaration of unmodified opinion Multi segment 2024-01-01 2024-03-31 Audited Consolidated 44551100000.00 328100000.00 44879200000.00 33474500000.00 176900000.00 753900000.00 779300000.00 1010800000.00 314700000.00 5153000000.00 41663100000.00 3216100000.00 0.00 3216100000.00 916900000.00 -62900000.00 854000000.00 0.00 2362100000.00 0.00 0.00 0.00 100000.00 2362200000.00 -237700000.00 2124500000.00 2362200000.00 0.00 -237700000.00 0.00 401700000.00 10 60.97 60.97 0.00 0.00 60.97 60.97 Notes to published results:- 1)These financial statements have been prepared in accordance with Indian Accounting Standard notified notified under Section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standard) Rules, 2015 as amended. 2)The above standalone and consolidated audited financial results were reviewed by the Audit Committee of Directors and approved by the Board of Directors at their meeting held on 14th May, 2024. In compliance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, an audit of the above result have been carried out by the Statutory Auditors for which they have issued an unmodified opinion. 3) Board of Dierctors of the Company at its meeting held on 14th May, 2024 recommended final dividend for the financial year ended 31st March, 2024 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. 4) On 30th November, 2023, the Share issue commitee of the board of directors of the Company has approved an allotment of 18,99,696 equity shares having face value of Rs 10 each at a premium of Rs 5,254 per equity share aggregating to Rs 1,000/- crores to eligible qualified Institutional Buyers. 5) The Standalone and Consilidated amounts for the quarter ended 31st March, 2024 and 31st March 2023 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 third quarter of the relevant financial year. 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 7)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. (Kushal N. Desai) Chairman & Managing Director DIN:00008084 Date: May 14, 2024. Place: Mumbai Multi segment 2023-04-01 2024-03-31 Audited Consolidated 161529800000.00 864300000.00 162394100000.00 125636600000.00 1174400000.00 -1411300000.00 2888500000.00 3865800000.00 1157100000.00 18018400000.00 151329500000.00 11064600000.00 0.00 11064600000.00 2912500000.00 -105100000.00 2807400000.00 0.00 8257200000.00 0.00 0.00 0.00 -6100000.00 8251100000.00 -189700000.00 8061400000.00 8251100000.00 0.00 -189700000.00 0.00 401700000.00 10 38362700000.00 212.10 212.10 0.00 0.00 212.10 212.10 Other Expenses 5153000000.00 Other Expenses 18018400000.00 0.00 11298800000.00 1207300000.00 0.00 0.00 629500000.00 17200000.00 0.00 0.00 73800000.00 115200000.00 22900000.00 131900000.00 343800000.00 0.00 961300000.00 14457900000.00 28644600000.00 33800000.00 39289100000.00 5840000000.00 620300000.00 11400000.00 819700000.00 46614300000.00 0.00 6440800000.00 81699700000.00 0.00 0.00 96157600000.00 401700000.00 38362700000.00 38764400000.00 38764400000.00 3343100000.00 0.00 739100000.00 4082200000.00 140500000.00 8600000.00 0.00 0.00 4231300000.00 712300000.00 48130500000.00 1432400000.00 50275200000.00 1838100000.00 66900000.00 981700000.00 0.00 53161900000.00 0.00 0.00 57393200000.00 96157600000.00 Notes to Statement of Cash Flow 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 gain of Rs. 0.12 crore; (pevious year unrealised loss of Rs. 0.48 crore) and the consolidated cash flow statement includes unrealised gain of Rs. 1.46 crore; (previous year unrealised gain of Rs 0.31 crore) on account of translation of foreign currency bank balances. Conductors 23280400000.00 Others 337000000.00 Power/telecom Cables 10858300000.00 Transformer and Speciality Oils 12103100000.00 Conductors 80309800000.00 Others 1232800000.00 Power/telecom Cables 38588800000.00 Transformer and Speciality Oils 48369300000.00 46578800000.00 168500700000.00 2027700000.00 6970900000.00 44551100000.00 161529800000.00 Conductors 2708500000.00 Others 25200000.00 Power/telecom Cables 1141600000.00 Transformer and Speciality Oils 512700000.00 Conductors 8575300000.00 Others 120000000.00 Power/telecom Cables 4050600000.00 Transformer and Speciality Oils 2917800000.00 4388000000.00 15663700000.00 1010800000.00 3865800000.00 161100000.00 739400000.00 3216100000.00 11058500000.00 Conductors 44500000000.00 Others 1662700000.00 Power/telecom Cables 24093100000.00 Transformer and Speciality Oils 25901800000.00 96157600000.00 0.00 96157600000.00 Conductors 26785000000.00 Others 1682100000.00 Power/telecom Cables 8407300000.00 Transformer and Speciality Oils 16454900000.00 53329300000.00 0.00 53329300000.00 2831700000.00 -2870900000.00 -9132000000.00 0.00 0.00 5400000.00 0.00 -75800000.00 0.00 -3914300000.00 0.00 0.00 0.00 1157100000.00 0.00 541300000.00 0.00 0.00 0.00 116800000.00 0.00 83000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -11423700000.00 -359100000.00 0.00 0.00 0.00 2473800000.00 0.00 -2832900000.00 0.00 38000000.00 0.00 0.00 0.00 0.00 0.00 0.00 10500000.00 3306700000.00 542800000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 110000000.00 0.00 0.00 0.00 -2681400000.00 0.00 0.00 9825800000.00 0.00 0.00 0.00 0.00 0.00 1927100000.00 899000000.00 127200000.00 0.00 1530000000.00 2845100000.00 0.00 0.00 6351600000.00 837300000.00 14600000.00 851900000.00 4988100000.00 5840000000.00 tItems that will not be reclassified to profit or loss 29300000.00 tItems that will not be reclassified to profit or loss -11300000.00 29300000.00 -11300000.00 7400000.00 -2800000.00 Items that will be reclassified to profit or loss -346300000.00 Items that will be reclassified to profit or loss -246500000.00 -346300000.00 -246500000.00 -86700000.00 -65300000.00