AARTIIND2021-07-012021-09-30in-bse-fin:OneOperatingExpenses01Member AARTIIND2021-07-012021-09-30in-bse-fin:FourOperatingExpenses01Member AARTIIND2021-07-012021-09-30in-bse-fin:OneReportableSegmentRevenue01Member AARTIIND2021-07-012021-09-30in-bse-fin:OneReportableSegmentRevenue02Member AARTIIND2021-07-012021-09-30in-bse-fin:FourReportableSegmentRevenue01Member AARTIIND2021-07-012021-09-30in-bse-fin:FourReportableSegmentRevenue02Member AARTIIND2021-07-012021-09-30in-bse-fin:OneReportableSegmentResults01Member AARTIIND2021-07-012021-09-30in-bse-fin:OneReportableSegmentResults02Member AARTIIND2021-07-012021-09-30in-bse-fin:FourReportableSegmentResults01Member AARTIIND2021-07-012021-09-30in-bse-fin:FourReportableSegmentResults02Member AARTIIND2021-07-012021-09-30in-bse-fin:OneReportableSegmentAssets01Member AARTIIND2021-07-012021-09-30in-bse-fin:OneReportableSegmentAssets02Member AARTIIND2021-07-012021-09-30in-bse-fin:OneReportableSegmentLiabilities01Member AARTIIND2021-09-30in-bse-fin:OneReportableSegmentLiabilities01Member AARTIIND2021-07-012021-09-30in-bse-fin:OneReportableSegmentLiabilities02Member AARTIIND2021-09-30in-bse-fin:OneReportableSegmentLiabilities02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares AARTIIND 2021-04-01 2022-03-31 2021-10-21 INR Lakhs Half yearly true Cash Flow Indirect Multi segment 2021-07-01 2021-09-30 Audited Consolidated 15515800000.00 5200000.00 15521000000.00 8196100000.00 530200000.00 -506500000.00 989200000.00 184800000.00 710600000.00 3209100000.00 13313500000.00 2207500000.00 0.00 2207500000.00 395600000.00 51400000.00 447000000.00 0.00 1760500000.00 0.00 0.00 0.00 0.00 1760500000.00 300000.00 1760800000.00 1761100000.00 -600000.00 1761400000.00 -600000.00 1812500000.00 5 4.86 4.86 0.00 0.00 4.86 4.86 0.00 0.03 0.00 Notes:- 1. The above results for the quarter and half year ended September 30, 2021, have been reviewed by the Audit Committee and approved by the Board of Directors in their meetings held on October 30, 2021. 2. The Board of Directors declared Interim Dividend of Rs. 1/- (20%) per equity shares of Rs. 5/- each amounting to Rs. 36,25,04,035/- and fixed the November 11, 2021 as the Record Date in this regard. 3. The Company has entered into forward contracts to hedge its exports. Mark to market gain/(loss) for such contracts as at the end of reporting period is recognised in these statements. Mark to market gain/(loss) in respect of near term contracts amounting to Rs. 1,062 Lakhs is expensed off in the above P&L statement, while mark to market gain/(loss) in respect of long term contracts amounting to Rs. 989 Lakhs is adjusted under Other Comprehensive Income. The component adjusted under Other Comprehensive Income will be appropriately treated in P&L when the underlying cash-flow impact accrues. 4. The Company had further recognised revaluation gain/(loss) to the extent of 188 Lakhs in respect of its long term borrowings (ECBs) as at 30th Sept, 2021 and included the same in its Finance Costs appearing above. 5. The Company has retained its Long Term Issuers & Bank Facilities credit ratings of AA/Stable from CRISIL and India Ratings. 6. The Company has repaid Commercial Papers on their respective due dates. The Commercial Papers (Listed and unlisted) outstanding as on September 30, 2021 was Rs. 15,000 Lakhs and 10,000 Lakhs, respectively . The Commercial papers (Short Term Debt) has been rated by India Rating and CRISIL and assigned is A1+ rating by both the rating agencies. 7. The Company through Qualified Institutional Placement (QIP) allotted 1,40,35,087 equity shares to the eligible Qualified Institutional Buyers (QIB) at a issue price of Rs. 855/- per equity share (including a premium of Rs. 850/- per equity share) aggregating to Rs. 1,200 crore on June 30, 2021. The issue was made in accordance with the SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2018 as amended (the SEBI ICDR Regulations ), and Sections 42 and 62 of the Companies Act, 2013, as amended, including the rules made thereunder (the Issue ). Funds received pursuant to QIP are fully utilised towards the object stated in the placement document. 8. Figures for the previous period have been regrouped or rearranged wherever necessary. 9. The aforesaid Audited Financial Results will be uploaded on the Company's website www.aarti-industries.com and will also be available on the website of BSE Limited www.bseindia.com and the National Stock Exchange of India Limited www.nseindia.com for the benefit of the shareholders and investors. For AARTI INDUSTRIES LIMITED Sd/- RAJENDRA V. GOGRI CHAIRMAN AND MANAGING DIRECTOR Place: Mumbai Date: October 30, 2021 Multi segment 2021-04-01 2021-09-30 Audited Consolidated 28683400000.00 5700000.00 28689100000.00 14847400000.00 1110500000.00 -1637400000.00 1983900000.00 567700000.00 1396500000.00 6143200000.00 24411800000.00 4277300000.00 0.00 4277300000.00 773200000.00 92800000.00 866000000.00 0.00 3411300000.00 0.00 0.00 0.00 0.00 3411300000.00 -2700000.00 3408600000.00 3409700000.00 1600000.00 3407000000.00 1600000.00 1812500000.00 5 9.41 9.41 0.00 0.00 9.41 9.41 0.00 0.03 0.00 Other Expenses 3209100000.00 Other Expenses 6143200000.00 a) Speciality Chemicals 12942400000.00 b) Pharmaceuticals 2573400000.00 a) Speciality Chemicals 23621800000.00 b) Pharmaceuticals 5061600000.00 15515800000.00 28683400000.00 15515800000.00 28683400000.00 a) Speciality Chemicals 2420000000.00 b) Pharmaceuticals 412700000.00 a) Speciality Chemicals 4744700000.00 b) Pharmaceuticals 936000000.00 2832700000.00 5680700000.00 184800000.00 567700000.00 440400000.00 Notes: 1. The Company at its Board meeting held on August 19, 2021 had considered and approved a Scheme of Arrangement (“Scheme”) whereby the Pharma Business and allied activities of Aarti Industries Limited (“Demerged Company”) would be demerged into Aarti Pharmalabs Limited (Formerly known as Aarti Organics Limited), a wholly owned subsidiary Company of Aarti Industries Limited (“the Resulting Company’), as a going concern basis with effect from the Appointed Date i.e. July 1, 2021. As per the Scheme The Demerged Company would demerge its Pharma business and allied activities along with a part of Speciality Chemical Business, which is a backward intergated facility providing feeding material to the Pharma Business. As per the restructuring proposed in the Scheme, the Company has restated the Segment Financials by reclassifying the part of Speciality Chemical Business (which is being demerged) under the Pharmaceuticals Segment in this segment report. The figures related to prior periods have also been rearranged in a similar manner. 2. Figures for the previous period have been regrouped or rearranged wherever necessary. For AARTI INDUSTRIES LIMITED Sd/- RAJENDRA V. GOGRI CHAIRMAN AND MANAGING DIRECTOR Place: Mumbai Date: October 30, 2021 835700000.00 2207500000.00 4277300000.00 a) Speciality Chemicals 64128000000.00 b) Pharmaceuticals 14782800000.00 78910800000.00 4289700000.00 83200500000.00 a) Speciality Chemicals 13092100000.00 b) Pharmaceuticals 2293400000.00 15385500000.00 2323800000.00 17709300000.00 567700000.00 -2672700000.00 -3423300000.00 0.00 0.00 0.00 0.00 0.00 0.00 695500000.00 0.00 0.00 0.00 1396500000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -6600000.00 0.00 0.00 -3442900000.00 834400000.00 0.00 0.00 0.00 727100000.00 0.00 107300000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -1800000.00 6185500000.00 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 0.00 0.00 0.00 300000.00 0.00 -6187000000.00 0.00 0.00 11866900000.00 0.00 0.00 0.00 0.00 0.00 0.00 4806900000.00 0.00 0.00 543800000.00 567700000.00 0.00 0.00 5948500000.00 -131200000.00 0.00 -131200000.00 4123200000.00 3992000000.00