APARINDS2021-07-012021-09-30in-bse-fin:OneReportableSegmentRevenue01Member APARINDS2021-07-012021-09-30in-bse-fin:OneReportableSegmentRevenue02Member APARINDS2021-07-012021-09-30in-bse-fin:OneReportableSegmentRevenue03Member APARINDS2021-07-012021-09-30in-bse-fin:OneReportableSegmentRevenue04Member APARINDS2021-07-012021-09-30in-bse-fin:FourReportableSegmentRevenue01Member APARINDS2021-07-012021-09-30in-bse-fin:FourReportableSegmentRevenue02Member APARINDS2021-07-012021-09-30in-bse-fin:FourReportableSegmentRevenue03Member APARINDS2021-07-012021-09-30in-bse-fin:FourReportableSegmentRevenue04Member APARINDS2021-07-012021-09-30in-bse-fin:OneReportableSegmentResults01Member APARINDS2021-07-012021-09-30in-bse-fin:OneReportableSegmentResults02Member APARINDS2021-07-012021-09-30in-bse-fin:OneReportableSegmentResults03Member APARINDS2021-07-012021-09-30in-bse-fin:OneReportableSegmentResults04Member APARINDS2021-07-012021-09-30in-bse-fin:FourReportableSegmentResults01Member APARINDS2021-07-012021-09-30in-bse-fin:FourReportableSegmentResults02Member APARINDS2021-07-012021-09-30in-bse-fin:FourReportableSegmentResults03Member APARINDS2021-07-012021-09-30in-bse-fin:FourReportableSegmentResults04Member APARINDS2021-07-012021-09-30in-bse-fin:OneReportableSegmentAssets01Member APARINDS2021-07-012021-09-30in-bse-fin:OneReportableSegmentAssets02Member APARINDS2021-07-012021-09-30in-bse-fin:OneReportableSegmentAssets03Member APARINDS2021-07-012021-09-30in-bse-fin:OneReportableSegmentAssets04Member APARINDS2021-07-012021-09-30in-bse-fin:OneReportableSegmentLiabilities01Member APARINDS2021-09-30in-bse-fin:OneReportableSegmentLiabilities01Member APARINDS2021-07-012021-09-30in-bse-fin:OneReportableSegmentLiabilities02Member APARINDS2021-09-30in-bse-fin:OneReportableSegmentLiabilities02Member APARINDS2021-07-012021-09-30in-bse-fin:OneReportableSegmentLiabilities03Member APARINDS2021-09-30in-bse-fin:OneReportableSegmentLiabilities03Member APARINDS2021-07-012021-09-30in-bse-fin:OneReportableSegmentLiabilities04Member APARINDS2021-09-30in-bse-fin:OneReportableSegmentLiabilities04Member APARINDS2021-07-012021-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member APARINDS2021-07-012021-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss02Member APARINDS2021-07-012021-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member APARINDS2021-07-012021-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss02Member APARINDS2021-07-012021-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member APARINDS2021-07-012021-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss02Member APARINDS2021-07-012021-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member APARINDS2021-07-012021-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss02Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares APARINDS 2021-04-01 2022-03-31 2021-10-11 INR Crores Half yearly true Cash Flow Indirect Multi segment 2021-07-01 2021-09-30 Unaudited Standalone 20941100000.00 59100000.00 21000200000.00 17743000000.00 490700000.00 -1867700000.00 381100000.00 295300000.00 216100000.00 2986000000.00 20244500000.00 755700000.00 0.00 755700000.00 206500000.00 -11000000.00 195500000.00 0.00 560200000.00 0.00 0.00 0.00 560200000.00 339900000.00 900100000.00 560200000.00 0.00 900100000.00 0.00 382700000.00 10 14.63 14.63 0.00 0.00 14.63 14.63 0.00 0.00 0.00 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 1st November, 2021. The Statutory Auditors have carried out a limited review of the above standalone results for the quarter and the half year ended 30th September 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. 4) Interest paid on delayed payment of Income Tax for the Financial Year 2015-16 to Financial Year 2018-19 had been erroneously recorded into ¿Non-current Tax Assets¿ instead of charging it to the Profit and Loss of the respective years. As a consequence, profit for these respective years has been overstated. As on September 30, 2021, the error has been rectified as per IND AS 8 by charging it to the retained earnings as on April 1, 2020 (the earliest prior period presented). Accordingly, restated financial position as on April 1, 2020 and March 31, 2021 is as under; Particulars As on April 1, 2020 Adjustment As on April 1, 2020 Previously Reported Restated Non current Tax Assets (net) 21.68 (9.68) 12.00 Total non current assets 845.19 (9.68) 835.51 TOTAL ASSETS 4,313.69 (9.68) 4,304.01 Other equity 1,050.69 (9.68) 1,041.01 Total equity 1,088.95 (9.68) 1,079.28 TOTAL EQUITY AND LIABILITIES 4,313.69 (9.68) 4,304.01 Multi segment 2021-04-01 2021-09-30 Unaudited Standalone 37037300000.00 187400000.00 37224700000.00 30710400000.00 773300000.00 -3018900000.00 788600000.00 662200000.00 430100000.00 5468600000.00 35814300000.00 1410400000.00 0.00 1410400000.00 374200000.00 -10600000.00 363600000.00 0.00 1046800000.00 0.00 0.00 0.00 1046800000.00 381100000.00 1427900000.00 1046800000.00 0.00 1427900000.00 0.00 382700000.00 10 27.35 27.35 0.00 0.00 27.35 27.35 0.00 0.00 0.00 Particulars As on March 31, 2021 Adjustment As on March 31, 2021 Previously Reported Restated Non current Tax Assets (net) 24.48 (9.68) 14.80 Total non current assets 819.07 (9.68) 809.39 TOTAL ASSETS 4,665.38 (9.68) 4,655.70 Other equity 1,267.49 (9.68) 1,257.81 Total equity 1,305.76 (9.68) 1,296.08 TOTAL EQUITY AND LIABILITIES 4,665.38 (9.68) 4,655.70 5) Others / unallocated segment liabilities in the segment information includes equity share capital and unallocated reserves excluding hedge reserve amounting to Rs. 1375.09 crore as at 30th September, 2021, Rs. 1365.67 crore as at 30th June, 2021 and Rs. 1203.72 crore as at 30th September, 2020. 6) 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 7) Figures for previous periods have been regrouped, wherever necessary Conductors 10805900000.00 Others 160400000.00 Power/Telecom Cable 4251700000.00 Transformer and Speciality Oils 7180700000.00 Conductors 17601200000.00 Others 266100000.00 Power/Telecom Cable 8249300000.00 Transformer and Speciality Oils 13498200000.00 1457600000.00 2577500000.00 20941100000.00 37037300000.00 Conductors 478300000.00 Others 9500000.00 Power/Telecom Cable 107900000.00 Transformer and Speciality Oils 541600000.00 Conductors 664800000.00 Others 15100000.00 Power/Telecom Cable 294600000.00 Transformer and Speciality Oils 1248700000.00 295300000.00 662200000.00 86300000.00 0 150600000.00 755700000.00 1410400000.00 Conductors 21142500000.00 Others 2106800000.00 Power/Telecom Cable 13088000000.00 Transformer and Speciality Oils 14693600000.00 0.00 Conductors 18699600000.00 Others 16963800000.00 Power/Telecom Cable 5067800000.00 Transformer and Speciality Oils 10299700000.00 0.00 0 380800000.00 -3338300000.00 -1795500000.00 0.00 0.00 0.00 0.00 0.00 0.00 2992300000.00 0.00 0.00 0.00 430100000.00 0.00 94100000.00 0.00 0.00 0.00 68400000.00 0.00 24500000.00 0.00 0.00 0.00 -43400000.00 0.00 0.00 0.00 -1236000000.00 174400000.00 0.00 0.00 0.00 334700000.00 0.00 -160300000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2200000.00 389000000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3600000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -193200000.00 0.00 -583600000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 685400000.00 0.00 0.00 20200000.00 363500000.00 308100000.00 0.00 0.00 -6400000.00 -750300000.00 -4200000.00 -754500000.00 1857300000.00 1102800000.00