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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes:-   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 above standalone financial results were reviewed by the Audit Committee of Directors and approved by the Board of Directors at their meeting held on 27th July, 2021. The Statutory Auditors have carried out a limited review of the above standalone results for the quarter ended 30th June 2021 and have issued an unmodified opinion on the said financial results.   3) The Company has assessed the possible impact of COVID-19 on its financial statements based on the internal and external information available up to the date of approval of these financial results and concluded no adjustment is required in these results. Based on its assessment of business / economic conditions, the Company expects to recover the carrying value of its assets. The Company will continue to evaluate the pandemic related uncertainty arising from the on-going second wave and will continue to assess its impact.   4)  The Company has been listed as an approved Vendor with Research Designs and Standard Organization (RDSO) of Indian Railways. During the FY 2021, RSDO has delisted the Company from its list of approved vendors from manufacture and supply of Joint less Hard Drawn Grooved Copper Contact Wire (HDGC contact wire) 107 sqmm for a period of 1 year vide their letter dated March 30, 2021 on the ground that the Company has not purchased the raw material from their approved vendor. Further, on delisting, CORE has withheld Company’s dues to the extent of Rs. 38 crores.   The Company's Appeal to RDSO Appellate Authority was rejected &amp; hence Writ Petition was filed by Company in Hon’ble Bombay High Court. The Hon’ble Bombay High Court has stayed Delisting order. Based on stay order given by Hon’ble Bombay High Court, RDSO has stayed actions culminating from Delisting letter &amp; RDSO Order. Consequently the Company will be able to execute existing orders in hand &amp; also participate in current &amp; future Tenders for supply of HDGC wires. The arbitration proceedings for recovery of Rs. 38 crores is in progress.    5) The Code on Social Security, 2020 which would impact the contributions by the company towards Provident Fund and Gratuity has received Presidential assent. The Ministry of Labour and Employment has released draft rules for the Code on Social Security, 2020 in November, 2020. However, the Code has not been notified till date. The Company will assess the impact and its evaluation once the subject rules are notified and will give appropriate impact in its financial statements in the period in which, the Code becomes effective and the related rules to determine the financial impact are published.   6) Others / unallocated segment liabilities in the segment information includes equity share capital and unallocated reserves excluding hedge reserve amounting to Rs. 1365.67 crore as at 30th June, 2021, Rs. 1316.88 crore as at 31st March, 2021 and Rs. 1158.32 crore as at 30th June, 2020.   7) 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   8) Figures of the quarter ended 31st March, 2021 are the balancing figures between audited figures in respect of the full financial year and year to date figures up to the third quarter of the relevant financial year.   9) Figures for previous periods have been regrouped, wherever necessary.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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