APARINDS2024-10-012024-12-31 APARINDS2024-10-012024-12-31 APARINDS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member APARINDS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member APARINDS2024-12-31 APARINDS2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue01Member APARINDS2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue02Member APARINDS2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue03Member APARINDS2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue04Member APARINDS2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue01Member APARINDS2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue02Member APARINDS2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue03Member APARINDS2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue04Member APARINDS2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults01Member APARINDS2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults02Member APARINDS2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults03Member APARINDS2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults04Member APARINDS2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults01Member APARINDS2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults02Member APARINDS2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults03Member APARINDS2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults04Member APARINDS2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets01Member APARINDS2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets02Member APARINDS2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets03Member APARINDS2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets04Member APARINDS2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member APARINDS2024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member APARINDS2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member APARINDS2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member APARINDS2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member APARINDS2024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member APARINDS2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities04Member APARINDS2024-12-31in-bse-fin:OneReportableSegmentLiabilities04Member APARINDS2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member APARINDS2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member APARINDS2024-10-012024-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member APARINDS2024-10-012024-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532259 APARINDS NOTLISTED Apar Industries Limited Equity 2024-04-01 2025-03-31 2025-01-28 2025-01-13 INR Crores Third quarter 11:55:00 12:25:00 2025-01-28 2025-01-28 Declaration of unmodified opinion Multi segment 2024-10-01 2024-12-31 Unaudited Consolidated 47164200000.00 341800000.00 47506000000.00 38667400000.00 224300000.00 -1254000000.00 894000000.00 1183500000.00 333700000.00 5071500000.00 45120400000.00 2385600000.00 0.00 2385600000.00 666700000.00 -31100000.00 635600000.00 0.00 1750000000.00 0.00 0.00 0.00 -900000.00 1749100000.00 -432800000.00 1316300000.00 1749200000.00 0.00 1316300000.00 0.00 401700000.00 10 43.55 43.55 0.00 0.00 43.55 43.55 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 Holding Company, four Subsidiaries (including one step down subsidiary) and two associate entities. In the absence of any operations / transactions two Subsidiary companies have not been consolidated. 2) The above standalone and consolidated unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on January 28, 2025. The Statutory Auditors of the Company have carried out a Limited Review of the above result for which they have issued an unmodified opinion. 3) 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 4) The Shareholders have approved the APAR Industries Limited- Employee Stock Appreciation Rights Plan 2024 ( ESAR 2024 ) having a pool of 15,90,464 (equal to 3.96% 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. The Price per ESAR shall be maximum up to 20% discount on the market price per share as on the date of grant of such ESAR. The Company is in the process of obtaining necessary approvals for grant of ESAR including In-Principal approval from the Stock Exchanges. 5) During the quarter, the Company has incorporated a wholly owned subsidiary APAR Industries Latam LTDA in Brazil. Pending approval from concerned local authorities, the Company is yet to commence its operation. The Company has also made an investment during the quarter in CEMA Wires and Cables LLC (wholly owned subsidiary of the Company) aggregating to USD 1,00,000 and in Clean Max Rudra Private Limited (associate of the Company) (23,572 equity shares of Rs 10 each) aggregating to Rs 3,79,50,920/- 6) 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: January 28, 2025 For Apar Industries Limited Place: Mumbai Kushal N. Desai Chairman & Managing Director DIN:00008084 Multi segment 2024-04-01 2024-12-31 Unaudited Consolidated 133714500000.00 822700000.00 134537200000.00 107465500000.00 595800000.00 -1537200000.00 2594300000.00 3092600000.00 965300000.00 13704200000.00 126880500000.00 7656700000.00 0.00 7656700000.00 2001100000.00 -58400000.00 1942700000.00 0.00 5714000000.00 0.00 0.00 0.00 -600000.00 5713400000.00 -48900000.00 5664500000.00 5713400000.00 0.00 5664500000.00 0.00 401700000.00 10 142.24 142.24 0.00 0.00 142.24 142.24 Other expenses 5071500000.00 Other expenses 13704200000.00 Conductors 24491300000.00 Power/Telecom cablest 12660800000.00 Transformer and Speciality Oilst 12317600000.00 otherst 382600000.00 Conductors 66836900000.00 Power/Telecom cablest 35343900000.00 Transformer and Speciality Oilst 38362700000.00 otherst 1053700000.00 49852300000.00 141597200000.00 2688100000.00 7882700000.00 47164200000.00 133714500000.00 Conductors 1818700000.00 Power/Telecom cablest 1156000000.00 Transformer and Speciality Oilst 901500000.00 otherst 19000000.00 Conductors 5752800000.00 Power/Telecom cablest 3235100000.00 Transformer and Speciality Oilst 2604700000.00 otherst 67500000.00 3895200000.00 11660100000.00 1183700000.00 3092600000.00 326000000.00 910800000.00 2385500000.00 7656700000.00 Conductors 46913600000.00 Power/Telecom cablest 27621600000.00 Transformer and Speciality Oilst 25565500000.00 otherst 4114800000.00 104215500000.00 0.00 104215500000.00 Conductors 27128200000.00 Power/Telecom cablest 8537900000.00 Transformer and Speciality Oilst 18361600000.00 otherst 3299400000.00 57327100000.00 0.00 57327100000.00 Item that will not be reclassified to profit or loss -13300000.00 Item that will not be reclassified to profit or loss -36700000.00 -13300000.00 -36700000.00 -3400000.00 -9200000.00 Item that will be reclassified to profit or loss -572800000.00 Item that will be reclassified to profit or loss -39400000.00 -572800000.00 -39400000.00 -149900000.00 -18000000.00