APARINDS2023-07-012023-09-30 APARINDS2023-07-012023-09-30 APARINDS2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member APARINDS2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member APARINDS2023-09-30 APARINDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member APARINDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member APARINDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue03Member APARINDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue04Member APARINDS2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member APARINDS2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member APARINDS2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue03Member APARINDS2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue04Member APARINDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member APARINDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member APARINDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults03Member APARINDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults04Member APARINDS2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member APARINDS2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member APARINDS2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults03Member APARINDS2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults04Member APARINDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member APARINDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member APARINDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets03Member APARINDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets04Member APARINDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member APARINDS2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member APARINDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member APARINDS2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member APARINDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member APARINDS2023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member APARINDS2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities04Member APARINDS2023-09-30in-bse-fin:OneReportableSegmentLiabilities04Member APARINDS2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member APARINDS2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member APARINDS2023-07-012023-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member APARINDS2023-07-012023-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532259 APARINDS NOTLISTED Apar Industries Limited Equity 2023-04-01 2024-03-31 2023-10-26 2023-10-03 INR Crores Half yearly 12:05:00 12:45:00 2023-10-26 2023-10-26 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Unaudited Consolidated 39259800000.00 187600000.00 39447400000.00 29051400000.00 339000000.00 402400000.00 723500000.00 1030800000.00 281700000.00 5245900000.00 37074700000.00 2372700000.00 0.00 2372700000.00 641100000.00 -12200000.00 628900000.00 0.00 1743800000.00 0.00 0.00 0.00 -5000000.00 1738800000.00 693500000.00 2432300000.00 693500000.00 0.00 382700000.00 10 45.44 45.44 0.00 0.00 45.44 45.44 Notes to published results:- 1)These financial statements have been prepared in accordance with Indian Accounting Standard prescribed under the Companies (Indian Accounting Standard) Rules, 2015 as amended and notified under Section 133 of the Companies Act, 2013. 2)The above standalone and consolidated unaudited financial results were reviewed by the Audit Committee of Directors and approved by the Board of Directors at their meeting held on October 26, 2023. In compliance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015, a limited review of the above results have been carried out by the Statutory Auditors for which they have issued an unmodified opinion. 3)Segment revenue, segment results, segment assets and segment liabilities are disclosed only in respect of the Consolidated financial statements as permitted by the Ind AS 108 - Operating segments 4)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. For Apar Industries Limited. (Kushal N. Desai) Chairman & Managing Director DIN:00008084 Date: 26th October, 2023. Place: Mumbai Multi segment 2023-04-01 2023-09-30 Unaudited Consolidated 76989900000.00 326200000.00 77316100000.00 57039700000.00 815600000.00 412500000.00 1380200000.00 1726800000.00 554000000.00 10382700000.00 72311500000.00 5004600000.00 0.00 5004600000.00 1313700000.00 -27600000.00 1286100000.00 0.00 3718500000.00 0.00 0.00 0.00 -5400000.00 3713100000.00 87000000.00 3800100000.00 87000000.00 0.00 382700000.00 10 97.03 97.03 0.00 0.00 97.03 97.03 Other Expenses 5245900000.00 Other Expenses 10382700000.00 10040500000.00 1540200000.00 0.00 0.00 8900000.00 5300000.00 0.00 0.00 36500000.00 238600000.00 14400000.00 476600000.00 766100000.00 557100000.00 649600000.00 13567700000.00 24575200000.00 20100000.00 34797000000.00 4086200000.00 465100000.00 32300000.00 837300000.00 40238000000.00 0.00 4970100000.00 69783300000.00 0.00 0.00 83351000000.00 382700000.00 24250600000.00 24633300000.00 24633300000.00 2457000000.00 0.00 710100000.00 3167100000.00 108600000.00 214600000.00 0.00 0.00 3490300000.00 978900000.00 50117600000.00 1140500000.00 52237000000.00 2291000000.00 109800000.00 589600000.00 0.00 55227400000.00 0.00 0.00 58717700000.00 83351000000.00 Notes to Statement of Cash Flow 1)Statement of cash flows has been prepared under the indirect method as set out in the Ind AS 7 Statement of cash flows. 2) Purchase of property, plant and equipment includes movement of capital work-in-progress, capital advances and creditors for capital expenditure 3) Cash and cash equivalents represents cash and bank balances. In the standalone cash flow statement it includes unrealised gain of 0.14 crores; (pevious year unrealised gain of 1.71 crores) and in the consolidated cash flow statement it includes unrealised gain of 1.06 crores; (previous year unrealised gain of 2.48 crores on account of translation of foreign currency cash and cash equivalent. Conductors 19432500000.00 Others 292400000.00 Power / Telecom cables 8822600000.00 Transformer and speciality oils 11986300000.00 Conductors 37174800000.00 Others 581500000.00 Power / Telecom cables 18490100000.00 Transformer and speciality oils 23966700000.00 40533800000.00 80213100000.00 1274000000.00 3223200000.00 39259800000.00 76989900000.00 Conductors 2070100000.00 Others 33300000.00 Power / Telecom cables 906300000.00 Transformer and speciality oils 598000000.00 Conductors 3774900000.00 Others 64200000.00 Power / Telecom cables 1925700000.00 Transformer and speciality oils 1324600000.00 3607700000.00 7089400000.00 1030800000.00 1726800000.00 209200000.00 Other unallocable expensditure has include share in net loss of associaties For Q2 Quater- Rs 0.49 crore (loss) and for Half Year- Rs 0.53 crore (loss) 363400000.00 2367700000.00 4999200000.00 Conductors 37837500000.00 Others 1684300000.00 Power / Telecom cables 19886500000.00 Transformer and speciality oils 23942700000.00 83351000000.00 Conductors 29413600000.00 Others 1170500000.00 Power / Telecom cables 8905000000.00 Transformer and speciality oils 15578000000.00 55067100000.00 1303400000.00 1193400000.00 -2635200000.00 0.00 0.00 0.00 0.00 0.00 0.00 -1740400000.00 0.00 0.00 0.00 554500000.00 0.00 54100000.00 0.00 0.00 0.00 85700000.00 0.00 137400000.00 0.00 0.00 0.00 -44200000.00 0.00 0.00 0.00 -1366100000.00 3638500000.00 0.00 0.00 0.00 1242800000.00 0.00 2395700000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4200000.00 1526200000.00 524800000.00 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 0.00 -997200000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -398300000.00 59300000.00 0.00 1528200000.00 1121800000.00 0.00 0.00 -2311000000.00 -912500000.00 10600000.00 -901900000.00 4988100000.00 4086200000.00 Items that will not be reclassified to profit or loss -26600000.00 Items that will not be reclassified to profit or loss -27000000.00 -26600000.00 -27000000.00 -6700000.00 -6800000.00 Items that will be reclassified to profit or loss 946200000.00 Items that will be reclassified to profit or loss 139200000.00 946200000.00 139200000.00 232800000.00 32000000.00