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It includes the result of the Parent Company, six subsidiaries, one step down subsidiary and two associate entities. <BR> 2 These standalone and consolidated unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on January 29, 2026. The statutory auditors of the Company have carried out a limited review of the above results for which they have issued an unmodified opinion. <BR> 3 Pursuant to the notification by the Ministry of Labour & Employment on November 21, 2025 of the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the Labour Codes), The Government had approved the Code on Social Security, 2020, which will impact the Group's employee benefit obligations. The Group has recognized a provision towards past service cost on gratuity and compensated absences payable to employees amounting to Rs 25 crore based on best possible estimates available, which is accounted for under Exceptional gain/losses in accordance with Ind AS 19 - Employee Benefits and FAQs on key accounting implications arising from the New Labour Codes issued by the Institute of Chartered Accountants of India (ICAI) in its Standalone and consolidated financial results during the current quarter ended December 31, 2025 and is in the process of evaluating other possible impacts. <BR> 4 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 <BR> 5 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> For APAR Industries Limited <BR> <BR> <BR> <BR> <BR> Date: January 29, 2026 Kushal N. Desai <BR> Place: Mumbai Chairman & Managing Director <BR> DIN: 00008084 <BR> 2025-04-012025-12-31UnauditedConsolidated162993200000526900000163520100000132296500000796100000-40550000003136100000300320000011865000001709520000015345860000010061500000-2499000009811600000255020000025800000257600000007235600000000-30000072353000009230000008158300000723660000008158300000040170000010180.12179.8500180.12179.85Other Expenses5266400000Other Expenses17095200000Conductors30628600000Transformer and speciality oils 14579300000Power / Telecom cables 13618500000Others701200000Conductors89477700000Transformer and speciality oils 40622100000Power / Telecom cables 43162300000Others14265000005952760000017468860000047303000001169540000054797300000162993200000Conductors2441500000Transformer and speciality oils 914900000Power / Telecom cables 1213700000Others44600000Conductors7187200000Transformer and speciality oils 2819000000Power / Telecom cables 4042800000Others9120000046147000001414020000010610000003003200000672900000132570000028808000009811300000Conductors60449000000Transformer and speciality oils 25948300000Power / Telecom cables 33283800000Others24935000001221746000000122174600000Conductors28747500000Transformer and speciality oils 18359000000Power / Telecom cables 17436900000Others80730000065350700000065350700000Items that will not be reclassified to profit or loss -6800000-6800000Items that will not be reclassified to profit or loss -19600000-19600000-1700000-4900000Items that will be reclassified to profit or loss 838400000838400000Items that will be reclassified to profit or loss 12260000001226000000211100000288300000622200000923000000UnauditedtrueC N K & Associates LLPtrue2027-07-31