5322592022-07-012022-09-305322592022-09-305322592022-03-315322592022-04-012022-09-305322592022-07-012022-09-30in-bse-fin:OtherExpenses1Member5322592022-04-012022-09-30in-bse-fin:OtherExpenses1Member5322592022-07-012022-09-30in-bse-fin:ReportableSegments1Member5322592022-07-012022-09-30in-bse-fin:ReportableSegments2Member5322592022-07-012022-09-30in-bse-fin:ReportableSegments3Member5322592022-07-012022-09-30in-bse-fin:ReportableSegments4Member5322592022-04-012022-09-30in-bse-fin:ReportableSegments1Member5322592022-04-012022-09-30in-bse-fin:ReportableSegments2Member5322592022-04-012022-09-30in-bse-fin:ReportableSegments3Member5322592022-04-012022-09-30in-bse-fin:ReportableSegments4Member5322592022-07-012022-09-30in-bse-fin:ReportableSegments1Member5322592022-07-012022-09-30in-bse-fin:ReportableSegments2Member5322592022-07-012022-09-30in-bse-fin:ReportableSegments3Member5322592022-07-012022-09-30in-bse-fin:ReportableSegments4Member5322592022-04-012022-09-30in-bse-fin:ReportableSegments1Member5322592022-04-012022-09-30in-bse-fin:ReportableSegments2Member5322592022-04-012022-09-30in-bse-fin:ReportableSegments3Member5322592022-04-012022-09-30in-bse-fin:ReportableSegments4Member5322592022-07-012022-09-30in-bse-fin:ReportableSegments1Member5322592022-09-30in-bse-fin:ReportableSegments1Member5322592022-07-012022-09-30in-bse-fin:ReportableSegments2Member5322592022-09-30in-bse-fin:ReportableSegments2Member5322592022-07-012022-09-30in-bse-fin:ReportableSegments3Member5322592022-09-30in-bse-fin:ReportableSegments3Member5322592022-07-012022-09-30in-bse-fin:ReportableSegments4Member5322592022-09-30in-bse-fin:ReportableSegments4Member5322592022-07-012022-09-30in-bse-fin:ReportableSegments1Member5322592022-09-30in-bse-fin:ReportableSegments1Member5322592022-07-012022-09-30in-bse-fin:ReportableSegments2Member5322592022-09-30in-bse-fin:ReportableSegments2Member5322592022-07-012022-09-30in-bse-fin:ReportableSegments3Member5322592022-09-30in-bse-fin:ReportableSegments3Member5322592022-07-012022-09-30in-bse-fin:ReportableSegments4Member5322592022-09-30in-bse-fin:ReportableSegments4Member5322592022-07-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15322592022-04-012022-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15322592022-07-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss15322592022-04-012022-09-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares532259APARINDSINE372A01015APAR INDUSTRIES LIMITEDEquity2022-04-012023-03-312022-11-032022-10-21INRCroresHalf yearlyMulti segment2022-11-0312:45:002022-11-0313:30:00trueCash Flow IndirectNot applicable2022-07-012022-09-30UnauditedStandalone291071000001256000002923270000024270200000165900000-2681800000467200000677200000227700000461100000027737400000149530000001495300000397100000-180000003791000000111620000000001116200000-347800000768400000-34780000003827000001029.1729.170029.1729.171) The above standalone and consolidated un-audited financial results were reviewed by the Audit Committee of Directors and approved by the Board of Directors at their meeting held on November 3, 2022. The Statutory Auditors have carried out a limited review of the above standalone and consolidated un-audited financial results for the quarter ended and half year ended September 30, 2022 and have issued an unmodified opinion on the said financial results. <BR> 2) 'The aforesaid 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. <BR> 3)'Effective from the current quarter, the Company has adopted hedge accounting under Ind AS 109 by formally designating, foreign currency denominated financial liabilities relating to procurement of imported raw material in a cash-flow hedge relationship for hedge of foreign exchange risk associated with highly probable future sales transactions. Consequent to this change, through demonstration of hedge effectiveness as per requirements of Ind AS 109, the effective portion of gain / loss arising on restatement of the foreign currency denominated financial liabilities relating to procurement of imported raw material is being recognised initially in cash flow hedge reserve account and shall be reclassified to the statement of profit and loss in the period of settlement when the sales are effected and in-effective portion, if any shall be charged to the profit & loss statement. As of quarter / half year ended 30th September 2022, the effective portion loss of INR 10.5 crore on revaluation of financial liabilities designated hedge relationship has been deferred to cash flow hedge reserve. <BR> 4) Figures for previous periods have been regrouped, wherever necessary.2022-04-012022-09-30UnauditedStandalone573768000001900000005756680000046318000000316500000-34551000009170000001268300000447900000894180000054754400000281240000002812400000747000000-343000007127000000209970000000002099700000-1439200000660500000-143920000003827000001054.8754.870054.8754.87Other Expenses4611000000Other Expenses8941800000732110000098180000001420000054700000125000008900000108600000184700000428200000893000000023324400000500000259907000002260600000266700000880000017440000003027130000033746000005697030000000659003000003827000001555470000015937400000159374000001840000000014420000019842000001274000006700000002118300000143270000042157500000153910000045129300000224740000095100000372800000047844600000004996290000065900300000Conductors14388900000Transformer and Speciality Oils8461000000Power / Telecom Cable7616800000Others234800000Conductors29867400000Transformer and Speciality Oils16314500000Power / Telecom Cable13994800000Others4695000003070150000060646200000159440000032694000002910710000057376800000Conductors1123000000Transformer and Speciality Oils577900000Power / Telecom Cable638400000Others12100000Conductors1910800000Transformer and Speciality Oils1427200000Power / Telecom Cable1082100000Others1860000023514000004438700000677200000126830000017890000035800000014953000002812400000Conductors29375000000Transformer and Speciality Oils18130800000Power / Telecom Cable17028900000Others136560000065900300000065900300000Conductors26514400000Transformer and Speciality Oils12723900000Power / Telecom Cable6666300000Others77890000046683500000046683500000985700000-3408900000-269300000000000029824000000004479000000000046900000035000000000-1130000019920000000-14861000001326300000000520200000080610000003800000031080000000000500000945100000000000000000000000000-6718000000000000074410000000130000057320000048720000000-317600000-18330000017400000-16590000024265000002260600000Items that will not be reclassified to profit and loss-15700000-15700000Items that will not be reclassified to profit and loss-31400000-31400000-4000000-7900000Items that will be reclassified to profit or loss-449200000-449200000Items that will be reclassified to profit or loss-1891900000-1891900000-113100000-476200000