APARINDS2022-10-012022-12-31in-bse-fin:OneOperatingExpenses01Member APARINDS2022-10-012022-12-31in-bse-fin:FourOperatingExpenses01Member APARINDS2022-10-012022-12-31in-bse-fin:OneReportableSegmentRevenue01Member APARINDS2022-10-012022-12-31in-bse-fin:OneReportableSegmentRevenue02Member APARINDS2022-10-012022-12-31in-bse-fin:OneReportableSegmentRevenue03Member APARINDS2022-10-012022-12-31in-bse-fin:OneReportableSegmentRevenue04Member APARINDS2022-10-012022-12-31in-bse-fin:FourReportableSegmentRevenue01Member APARINDS2022-10-012022-12-31in-bse-fin:FourReportableSegmentRevenue02Member APARINDS2022-10-012022-12-31in-bse-fin:FourReportableSegmentRevenue03Member APARINDS2022-10-012022-12-31in-bse-fin:FourReportableSegmentRevenue04Member APARINDS2022-10-012022-12-31in-bse-fin:OneReportableSegmentResults01Member APARINDS2022-10-012022-12-31in-bse-fin:OneReportableSegmentResults02Member APARINDS2022-10-012022-12-31in-bse-fin:OneReportableSegmentResults03Member APARINDS2022-10-012022-12-31in-bse-fin:OneReportableSegmentResults04Member APARINDS2022-10-012022-12-31in-bse-fin:FourReportableSegmentResults01Member APARINDS2022-10-012022-12-31in-bse-fin:FourReportableSegmentResults02Member APARINDS2022-10-012022-12-31in-bse-fin:FourReportableSegmentResults03Member APARINDS2022-10-012022-12-31in-bse-fin:FourReportableSegmentResults04Member APARINDS2022-10-012022-12-31in-bse-fin:OneReportableSegmentAssets01Member APARINDS2022-10-012022-12-31in-bse-fin:OneReportableSegmentAssets02Member APARINDS2022-10-012022-12-31in-bse-fin:OneReportableSegmentAssets03Member APARINDS2022-10-012022-12-31in-bse-fin:OneReportableSegmentAssets04Member APARINDS2022-10-012022-12-31in-bse-fin:OneReportableSegmentLiabilities01Member APARINDS2022-12-31in-bse-fin:OneReportableSegmentLiabilities01Member APARINDS2022-10-012022-12-31in-bse-fin:OneReportableSegmentLiabilities02Member APARINDS2022-12-31in-bse-fin:OneReportableSegmentLiabilities02Member APARINDS2022-10-012022-12-31in-bse-fin:OneReportableSegmentLiabilities03Member APARINDS2022-12-31in-bse-fin:OneReportableSegmentLiabilities03Member APARINDS2022-10-012022-12-31in-bse-fin:OneReportableSegmentLiabilities04Member APARINDS2022-12-31in-bse-fin:OneReportableSegmentLiabilities04Member APARINDS2022-10-012022-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member APARINDS2022-10-012022-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member APARINDS2022-10-012022-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member APARINDS2022-10-012022-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares APARINDS 2022-04-01 2023-03-31 2023-01-20 INR Crores Third quarter Multi segment 2022-10-01 2022-12-31 Unaudited Consolidated 39423700000.00 31800000.00 39455500000.00 29337600000.00 184900000.00 -145600000.00 515300000.00 939600000.00 260800000.00 6064800000.00 37157400000.00 2298100000.00 0.00 2298100000.00 627100000.00 -28000000.00 599100000.00 0.00 1699000000.00 0.00 0.00 0.00 0.00 1699000000.00 725300000.00 2424300000.00 1699000000.00 0.00 725300000.00 0.00 382700000.00 10 44.40 44.40 0.00 0.00 44.40 44.40 1) 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 January 31, 2023. The Statutory Auditors have carried out a limited review of the above standalone and consolidated un-audited financial results for the quarter ended and Nine Months ended December 31, 2022 and have issued an unmodified opinion on the said financial results 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 3)'Effective from the previous 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 / nine months ended 31st December 2022, the effective portion loss of INR 3.5 crore on revaluation of financial liabilities designated hedge relationship has been deferred to cash flow hedge reserve. 4) Figures for previous periods have been regrouped, wherever necessary Multi segment 2022-04-01 2022-12-31 Unaudited Consolidated 102704800000.00 198800000.00 102903600000.00 80385700000.00 501400000.00 -3619300000.00 1505100000.00 2264100000.00 770600000.00 15832400000.00 97640000000.00 5263600000.00 0.00 5263600000.00 1379000000.00 -65300000.00 1313700000.00 0.00 3949900000.00 0.00 0.00 0.00 0.00 3949900000.00 -636900000.00 3313000000.00 3949900000.00 0.00 -636900000.00 0.00 382700000.00 10 103.21 103.21 0.00 0.00 103.21 103.21 Other Expenses 6064800000.00 Other Expenses 15832400000.00 Conductors 19115400000.00 Others 233200000.00 Power / Telecom Cable 9210900000.00 Transformers and Speciality Oils 12450000000.00 Conductors 48986500000.00 Others 702700000.00 Power / Telecom Cable 23204800000.00 Transformers and Speciality Oils 34887900000.00 41009500000.00 107781900000.00 1585800000.00 5077100000.00 39423700000.00 102704800000.00 Conductors 2167600000.00 Others 31400000.00 Power / Telecom Cable 1014400000.00 Transformers and Speciality Oils 207200000.00 Conductors 4074300000.00 Others 50000000.00 Power / Telecom Cable 2096500000.00 Transformers and Speciality Oils 1848000000.00 3420600000.00 8068800000.00 939600000.00 2264100000.00 182900000.00 541100000.00 2298100000.00 5263600000.00 Conductors 35051900000.00 Others 1382200000.00 Power / Telecom Cable 18687700000.00 Transformers and Speciality Oils 24313300000.00 79435100000.00 0.00 79435100000.00 Conductors 27305700000.00 Others 1120100000.00 Power / Telecom Cable 8495600000.00 Transformers and Speciality Oils 18641400000.00 55562800000.00 0.00 55562800000.00