APARINDS2018-07-012018-09-30in-bse-fin:OneOperatingExpenses01Member APARINDS2018-07-012018-09-30in-bse-fin:FourOperatingExpenses01Member APARINDS2018-07-012018-09-30in-bse-fin:OneReportableSegmentRevenue01Member APARINDS2018-07-012018-09-30in-bse-fin:OneReportableSegmentRevenue02Member APARINDS2018-07-012018-09-30in-bse-fin:OneReportableSegmentRevenue03Member APARINDS2018-07-012018-09-30in-bse-fin:OneReportableSegmentRevenue04Member APARINDS2018-07-012018-09-30in-bse-fin:FourReportableSegmentRevenue01Member APARINDS2018-07-012018-09-30in-bse-fin:FourReportableSegmentRevenue02Member APARINDS2018-07-012018-09-30in-bse-fin:FourReportableSegmentRevenue03Member APARINDS2018-07-012018-09-30in-bse-fin:FourReportableSegmentRevenue04Member APARINDS2018-07-012018-09-30in-bse-fin:OneReportableSegmentResults01Member APARINDS2018-07-012018-09-30in-bse-fin:OneReportableSegmentResults02Member APARINDS2018-07-012018-09-30in-bse-fin:OneReportableSegmentResults03Member APARINDS2018-07-012018-09-30in-bse-fin:OneReportableSegmentResults04Member APARINDS2018-07-012018-09-30in-bse-fin:FourReportableSegmentResults01Member APARINDS2018-07-012018-09-30in-bse-fin:FourReportableSegmentResults02Member APARINDS2018-07-012018-09-30in-bse-fin:FourReportableSegmentResults03Member APARINDS2018-07-012018-09-30in-bse-fin:FourReportableSegmentResults04Member APARINDS2018-07-012018-09-30in-bse-fin:OneReportableSegmentAssets01Member APARINDS2018-07-012018-09-30in-bse-fin:OneReportableSegmentAssets02Member APARINDS2018-07-012018-09-30in-bse-fin:OneReportableSegmentAssets03Member APARINDS2018-07-012018-09-30in-bse-fin:OneReportableSegmentAssets04Member APARINDS2018-07-012018-09-30in-bse-fin:OneReportableSegmentLiabilities01Member APARINDS2018-09-30in-bse-fin:OneReportableSegmentLiabilities01Member APARINDS2018-07-012018-09-30in-bse-fin:OneReportableSegmentLiabilities02Member APARINDS2018-09-30in-bse-fin:OneReportableSegmentLiabilities02Member APARINDS2018-07-012018-09-30in-bse-fin:OneReportableSegmentLiabilities03Member APARINDS2018-09-30in-bse-fin:OneReportableSegmentLiabilities03Member APARINDS2018-07-012018-09-30in-bse-fin:OneReportableSegmentLiabilities04Member APARINDS2018-09-30in-bse-fin:OneReportableSegmentLiabilities04Member APARINDS2018-07-012018-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member APARINDS2018-07-012018-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member APARINDS2018-07-012018-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member APARINDS2018-07-012018-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares APARINDS 2018-04-01 2019-03-31 2018-10-12 INR Crores Half yearly Multi segment 2018-07-01 2018-09-30 Unaudited Consolidated 18846500000.00 32500000.00 18879000000.00 15122800000.00 115900000.00 -188800000.00 357200000.00 526100000.00 162900000.00 2350400000.00 18446500000.00 432500000.00 0.00 432500000.00 133200000.00 13000000.00 146200000.00 0.00 286300000.00 0.00 0.00 0.00 0.00 286300000.00 -99900000.00 186400000.00 382700000.00 10 0 7.48 7.48 0.00 0.00 7.48 7.48 1) This Statement has been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (as amended) (Ind AS), prescribed under section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable.�����2) The Company has opted to publish consolidated financial results on quarterly basis from Q1FY17-18 pursuant to the option made available as per regulation 33 of the SEBI (Listing obligations and disclosure requirements) Regulations, 2015 as amended.�3) The above consolidated unaudited financial results were reviewed by the Audit Committee of Directors and approved by the Board of Directors at their meeting held on 1st November, 2018. The Statutory Auditors of the Company have carried out a limited review of the above Consolidated results for the quarter ended 30th September, 2018 and have issued an unmodified report on the said financial results.�4) The Company has aligned its policy of revenue recognition with IND AS 115 " Revenue from Contract with Customers " which is effective from 1st April 2018. There is no impact on the financial results upto 31st March 2018 and also for the period ended 30th September 2018. However,the export benefits amounting to Rs 5.37 Crores and Rs 9.97 Crores for the quarter and half year ended 30 september 2018 , Rs 4.60 Crores for the quarter ended 30 June 2018 , Rs 4.24 Crores and Rs 8.20 Crores for� the quarter and half year ended 30 september 2017 and Rs 15.62 Crores for the year ended 31 March 2018 respectively which was hitherto included in sales Income has now been included in Other Operating revenue which is disclosed as a seperate line item under the head of ' Income from Operations '.This adjustment has no impact on the profit and loss and Equity for the respective periods. 2018-04-01 2018-09-30 Unaudited Consolidated 33802300000.00 77500000.00 33879800000.00 27703100000.00 284300000.00 -1464700000.00 721700000.00 1067700000.00 319300000.00 4378000000.00 33009400000.00 870400000.00 0.00 870400000.00 268300000.00 25900000.00 294200000.00 0.00 576200000.00 0.00 0.00 0.00 0.00 576200000.00 24500000.00 600700000.00 382700000.00 10 0 15.06 15.06 0.00 0.00 15.06 15.06 Other Expenses 2350400000.00 Other Expenses 4378000000.00 Conductor 8981700000.00 Others 122600000.00 Power/Telecom Cable 4372500000.00 Transformer & Speciality Oils 6300600000.00 Conductor 15337100000.00 Others 277900000.00 Power/Telecom Cable 7561700000.00 Transformer & Speciality Oils 12063500000.00 930900000.00 1437900000.00 18846500000.00 33802300000.00 Conductor 420700000.00 Others 9200000.00 Power/Telecom Cable 456800000.00 Transformer & Speciality Oils 140900000.00 Conductor 831800000.00 Others 26600000.00 Power/Telecom Cable 730600000.00 Transformer & Speciality Oils 458400000.00 526100000.00 1067700000.00 69000000.00 109300000.00 432500000.00 870400000.00 Conductor 19555100000.00 Others 1472700000.00 Power/Telecom Cable 9864900000.00 Transformer & Speciality Oils 15252200000.00 0.00 Conductor 17333200000.00 Others 13966300000.00 Power/Telecom Cable 3971800000.00 Transformer & Speciality Oils 10873600000.00 0.00 5) Consequent to the introduction of Goods and Services Tax (GST) with effect from 1st July,2017 , central excise, Value Added Tax (VAT) etc. have been subsumed into GST. In accordance with Indian Accounting Standard - 115 on Revenue from Contract with Customers and schedule III of the Companies act, 2013, unlike excise duties, levies like GST, VAT etc. are not part of revenue.Accordingly , the figures for the periods upto 30th June, 2017 are not strictly comparable to those thereafter. The following additional information is being provided to facilitate a meaningful comparison :3 months ended 6 months ended30.09.2018���������� 30.06.2018���������� 30.09.2017���������� 30.09.2018���������� 30.09.2017���������� 31.03.2018Segment revenue (net of excise duty / GST)Conductors 898.17 635.54 494.83 1533.71 1037.06 2569.89Transformer and Speciality Oils 630.06 576.29 506.23 1206.35 1005.17 2105.88Power/Telecom Cable 437.25 318.92 242.07 756.17 495.20 1116.74Others 12.26 15.53 12.48 27.79 25.15 46.17Total 1977.74 1546.28 1255.61 3524.02 2562.59 5838.68Less: Inter-Segment Revenue 93.09 50.70 7.81 143.79 10.45 20.15Revenue from operations 1884.65 1495.58 1247.80 3380.23 2552.14 5818.53���������6) During the quarter, the Company sold its entire shareholding in the form of 9,900 equity shares of Rs. 10/- each held in Cema Optilinks Private Limited (COPL), a majority owned subsidiary Company at par to promoters. With the sale of the aforesaid shares, COPL ceased to be a majority-owned Subsidiary of the Company.�7) Others / unallocated' segment liabilities in the segment information includes equity share capital and reserves amounting to ₹ 1125.14 as at 30th Sept, 2018, ₹ 1140.17 crore as at 30th June, 2018, ₹ 1111.22� crore as at 31st Mar, 2018, ₹1031.29 crore as at 30th Sept, 2017. 8) The 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.com9) Figures for previous periods/year have been regrouped, wherever necessary.