APARINDS2019-07-012019-09-30in-bse-fin:OneOperatingExpenses01Member APARINDS2019-07-012019-09-30in-bse-fin:FourOperatingExpenses01Member APARINDS2019-07-012019-09-30in-bse-fin:OneReportableSegmentRevenue01Member APARINDS2019-07-012019-09-30in-bse-fin:OneReportableSegmentRevenue02Member APARINDS2019-07-012019-09-30in-bse-fin:OneReportableSegmentRevenue03Member APARINDS2019-07-012019-09-30in-bse-fin:OneReportableSegmentRevenue04Member APARINDS2019-07-012019-09-30in-bse-fin:FourReportableSegmentRevenue01Member APARINDS2019-07-012019-09-30in-bse-fin:FourReportableSegmentRevenue02Member APARINDS2019-07-012019-09-30in-bse-fin:FourReportableSegmentRevenue03Member APARINDS2019-07-012019-09-30in-bse-fin:FourReportableSegmentRevenue04Member APARINDS2019-07-012019-09-30in-bse-fin:OneReportableSegmentResults01Member APARINDS2019-07-012019-09-30in-bse-fin:OneReportableSegmentResults02Member APARINDS2019-07-012019-09-30in-bse-fin:OneReportableSegmentResults03Member APARINDS2019-07-012019-09-30in-bse-fin:OneReportableSegmentResults04Member APARINDS2019-07-012019-09-30in-bse-fin:FourReportableSegmentResults01Member APARINDS2019-07-012019-09-30in-bse-fin:FourReportableSegmentResults02Member APARINDS2019-07-012019-09-30in-bse-fin:FourReportableSegmentResults03Member APARINDS2019-07-012019-09-30in-bse-fin:FourReportableSegmentResults04Member APARINDS2019-07-012019-09-30in-bse-fin:OneReportableSegmentAssets01Member APARINDS2019-07-012019-09-30in-bse-fin:OneReportableSegmentAssets02Member APARINDS2019-07-012019-09-30in-bse-fin:OneReportableSegmentAssets03Member APARINDS2019-07-012019-09-30in-bse-fin:OneReportableSegmentAssets04Member APARINDS2019-07-012019-09-30in-bse-fin:OneReportableSegmentLiabilities01Member APARINDS2019-09-30in-bse-fin:OneReportableSegmentLiabilities01Member APARINDS2019-07-012019-09-30in-bse-fin:OneReportableSegmentLiabilities02Member APARINDS2019-09-30in-bse-fin:OneReportableSegmentLiabilities02Member APARINDS2019-07-012019-09-30in-bse-fin:OneReportableSegmentLiabilities03Member APARINDS2019-09-30in-bse-fin:OneReportableSegmentLiabilities03Member APARINDS2019-07-012019-09-30in-bse-fin:OneReportableSegmentLiabilities04Member APARINDS2019-09-30in-bse-fin:OneReportableSegmentLiabilities04Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares APARINDS 2019-04-01 2020-03-31 2019-10-22 INR Crores Half yearly Multi segment 2019-07-01 2019-09-30 Unaudited Consolidated 18290500000.00 17900000.00 18308400000.00 13496000000.00 39100000.00 687000000.00 425300000.00 673500000.00 217200000.00 2548500000.00 18086600000.00 221800000.00 0.00 221800000.00 18400000.00 -135700000.00 -117300000.00 0.00 339100000.00 0.00 0.00 0.00 0.00 339100000.00 -198700000.00 140400000.00 339100000.00 0.00 140400000.00 0.00 382700000.00 10 8.86 8.86 0.00 0.00 8.86 8.86 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. n n2. The above consolidated unaudited financial results were reviewed by the Audit Committee of Directors and approved by the Board of Directors at their meetings held on November 7, 2019. The Statutory Auditors of the Company have carried out a limited review of the above Consolidated results for the quarter and six months ended September 30, 2019 have issued an unmodified audit opinion on the said financial results. n n3. The company has adopted IND AS 116 “Leases” effective from April 1, 2019 and applied to all lease contracts existing as on that date using modified retrospective method. This has resulted into recognition of Right-of-use assets at an amount equals to the Lease Liability of Rs. 57.17 crores as on April 1, 2019. Accordingly, comparatives for the quarter and six months ended September 30, 2018 and year ended March 31, 2019 have not been retrospectively adjusted. The adoption of this standard has an impact of reducing the profit for quarter ended September 30, 2019 by Rs 0.50 crores and for the six months ended September 30, 2019 by Rs 0.97 crores. n n4. The Parent Company and the subsidiary company in India elected to exercise the option permitted under section 115BAA of the Income-tax Act,1961 as introduced by the Taxation Laws (Amendment) Ordinance, 2019. Accordingly, the Company has recognized provision for income tax for the six months ended September 30, 2019 and re-measured its Deferred tax liabilities basis the rate prescribed in the said section.The full impact of this change has been recognized in the statement of Profit & loss for the quarter ended September 30, 2019. n n5. Others / unallocated' segment liabilities in the segment information includes equity share capital and unallocated reserves excluding cashflow hedging reserve amounting to Rs. 1233.27 crore as at 30th Sept,2019, Rs. 1243.38 crore as at 30th June,2019, Rs. 1202.87 crore as at 31st March,2019 and Rs.1125.14 crore as at 30th Sept, 2018. n n6. 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.com n n7. Figures for previous periods/year have been regrouped, wherever necessary. 2019-04-01 2019-09-30 Unaudited Consolidated 38106300000.00 59200000.00 38165500000.00 29516900000.00 361100000.00 -192900000.00 839800000.00 1242300000.00 416000000.00 5116200000.00 37299400000.00 866100000.00 0.00 866100000.00 238300000.00 -123700000.00 114600000.00 0.00 751500000.00 0.00 0.00 0.00 0.00 751500000.00 -455300000.00 296200000.00 751500000.00 0.00 296200000.00 0.00 382700000.00 10 19.64 19.64 0.00 0.00 19.64 19.64 Other Expenses 2548500000.00 Other Expenses 5116200000.00 Conductors 8959400000.00 Others/unallocated 92000000.00 Power/Telecom cable 3689300000.00 Transformer and speciality oils 5712200000.00 Conductors 19176300000.00 Others/unallocated 156500000.00 Power/Telecom cable 7628100000.00 Transformer and speciality oils 11906000000.00 18452900000.00 38866900000.00 162400000.00 760600000.00 18290500000.00 38106300000.00 Conductors 343400000.00 Others/unallocated 5600000.00 Power/Telecom cable 357200000.00 Transformer and speciality oils 291300000.00 Conductors 768300000.00 Others/unallocated 9200000.00 Power/Telecom cable 811800000.00 Transformer and speciality oils 676500000.00 997500000.00 2265800000.00 673500000.00 1242300000.00 102200000.00 157400000.00 221800000.00 866100000.00 Conductors 19647000000.00 Others/unallocated 1021700000.00 Power/Telecom cable 11602900000.00 Transformer and speciality oils 14236700000.00 46508300000.00 0.00 46508300000.00 Conductors 18319900000.00 Others/unallocated 13807700000.00 Power/Telecom cable 4724000000.00 Transformer and speciality oils 9656700000.00 46508300000.00 0.00 46508300000.00