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INDUSTRIES LIMITEDMain BoardEquity2025-04-012026-03-312026-05-282026-04-28INRCroresQuarterlyFourth quarterSingle segmentFor Standalone exemption given in the IND AS 108 - Operating segment is exercised2026-05-2813:50:002026-05-2814:20:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2025-10-29https://apar.com/wp-content/uploads/2025/12/Related-Party-Transaction-Policy.pdffalsefalseThere has been no default in repayment of Loans by the Company.2026-01-012026-03-31AuditedStandalone646098000002143000006482410000052933200000238100000-2405500000102120000013358000003895000007922300000614346000003389500000-77900000331160000075930000071000007664000000254520000000002545200000-11820000024270000004017000001063.3663.230063.3663.23Notes to published results:- <BR> 1 These audited standalone and consolidated financial statements have been prepared in accordance with Indian Accounting Standard notified under Section 133 of the Companies Act, 2013, read with the Companies (Indian Accounting Standard) Rules, 2015 as amended. It includes the result of the Parent Company, six subsidiaries, one step down subsidiary and two associate entities <BR> <BR> 2 These standalone and consolidated audited financial statements were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on May 28, 2026. The Statutory Auditors of the Company have carried out an audit of the above results for which they have issued an unmodified opinion. <BR> <BR> 3. During the year, the Company has made a provision of Rs 32.36 crores (Rs.7.79 crores during the quarter) in standalone and Rs 32.53 crores (Rs 7.54 crores during the quarter) in consolidated statement of financials results, towards past service cost on gratuity and compensated absence payable to employees, based on actuarial valuation and best possible estimate available with the Company. The same has been accounted under exceptional item. The same has not been considered while presenting segment results. <BR> <BR> 4.The standalone and consolidated amounts for the quarter ended March 31, 2026 and March 31, 2025 are the balancing amounts between the audited amounts in respect of the full financial year and the limited reviewed year to date amounts upto the December 31, 2025 and December 31, 2024 respectively. <BR> <BR> 5.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. Figures pertaining to turnkey operations are included under the respective segments. <BR> <BR> 6.Board of Directors of the Company at its meeting held on May 28, 2026, recommended final dividend for the financial year ended March, 31 2026 at Rs. 60 per share (face value Rs.10/- per share) on 4,01,68,315 Equity shares aggregating to Rs. 241.01 crores. This will be paid after approval by members at the ensuing Annual General Meeting. <BR> <BR> 7.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> <BR> <BR> Date: May 28, 2026 <BR> Place: Mumbai <BR> <BR> Kushal N. Desai, Chairman & Managing Director <BR> DIN: 00008084 <BR> 2025-04-012026-03-31AuditedStandalone2199657000007118000002206775000001787715000001034200000-64459000003871200000422030000014802000002440640000020733790000013339600000-323600000130160000003279700000-280000032769000000973910000000009739100000724400000104635000004017000001051216800000242.46242.0600242.46242.06Other Expenses7922300000Other Expenses2440640000015030400000513150000000701600000120000000032500000299000005173000005797000002121100000235655000003987360000035350000052778500000617160000063160000011700000254650000062493400000636430000010873130000013229680000040170000051216800000516185000005161850000043278000007361000005063900000207100000282200000055532000004077300000556400000651895000006574590000017606000007158380000029890000004546000009770000007512510000080678300000132296800000Investment in subsidiaries and associates189600000Derivatives financial assets203300000Other financial asset124400000Other non-current assets2121100000Derivatives financial assets1745200000Other financial asset801300000Other current assets6364300000Other non-current financial liabilities736100000Other current financial liabilities1760600000Other current liabilities29890000002732300000-8242600000-1113500000000864000000-6030000001455290000000014802000000182200000000242200000092000000284800000000000311000001304710000000037200000000932710000000-44400000000003590000071243000001721000000000000000000000004340000000-536840000000000000190000000013041000001391000002047200000260110000000-4191500000-2328000004500000-22830000063999000006171600000Items that will not be classified to profit and loss-14000000-14000000Items that will not be classified to profit and loss-33600000-33600000-3500000-8500000Items that will be classified to profit and loss-143100000-143100000Items that will be classified to profit and loss10021000001002100000-35400000252600000-118200000724400000Apar Industries Limited******APAR CORPORATION PRIVATE LIMITED******Promoter GroupAny other transactionRent Paid24000000None1070000000Apar Industries Limited******APAR CORPORATION PRIVATE LIMITED******Promoter GroupAny other transactionCommitments0None03420000023600000Apar Industries Limited******APAR CORPORATION PRIVATE LIMITED******Promoter GroupAny other transactionSecurity Deposits0None076000000Apar Industries Limited******APAR CORPORATION PRIVATE LIMITED******Promoter GroupSale of goods or services38500000None017000000Apar Industries Limited******APAR DISTRIBUTION & LOGISTICS PRIVATE LIMITED******Wholly Owned Subsidiary Purchase of goods or services0None837000001900000025700000Apar Industries Limited******APAR DISTRIBUTION & LOGISTICS PRIVATE LIMITED******Wholly Owned Subsidiary Any other transactionReimbursement Of Exp0None6750000000Apar Industries Limited******APAR DISTRIBUTION & LOGISTICS PRIVATE LIMITED******Wholly Owned Subsidiary Advance0None02000000Apar Industries Limited******APAR Investments (Singapore) Pte. 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Desai******Promoter, Managing Director & Relative of DirectorRemuneration180000000None693000007010000058400000Apar Industries Limited******Kaushal J. Sampat******DirectorAny other transactionSitting FeesNone90000000Apar Industries Limited******Chaitanya N. Desai******Promoter, Managing Director & Relative of DirectorRemuneration180000000None693000007010000058400000Apar Industries Limited******NIRUPA KIRAN BHATT******DirectorAny other transactionSitting FeesNone110000000Apar Industries Limited******Petroleum Specialities FZE, Sharjah******Wholly Owned subsidiarySale of goods or servicesNone230700000171200000193900000Apar Industries Limited******Petroleum Specialities FZE, Sharjah******Wholly Owned subsidiaryAny other transactionCorporate guarantee incomeNone1780000098000002100000Apar Industries Limited******Petroleum Specialities FZE, Sharjah******Wholly Owned subsidiaryAny other transactionCommision On SalesNone1290000000Apar Industries Limited******Petroleum Specialities FZE, Sharjah******Wholly Owned subsidiaryAny other transactionMarketing ExpenseNone0335000000Petroleum Specialities FZE, Sharjah******Petroleum Specialities Pte Limited, Singapore******Wholly Owned subsidiaryInterest paidNone10000000Apar Industries Limited******Rajesh Narayan Sehgal******DirectorAny other transactionSitting FeesNone100000000Petroleum Specialities FZE, Sharjah******Rishabh Kushal Desai******Key Managerial PersonnelRemuneration16000000None440000000Apar Industries Limited******Rishabh Kushal Desai******Key Managerial PersonnelRemuneration14200000None10200000170000011200000Apar Industries Limited******Rishabh Kushal Desai******Key Managerial PersonnelAny other transactionSitting Fees300000None20000000Petroleum Specialities Pte Limited, Singapore******Sai Sudhakar******Key Managerial PersonnelRemunerationNone1380000000Apar Industries Limited******GAURANGI YUVRAJ MEHRA******Relatives of Key Managerial PersonnelRemuneration3500000None160000000Apar Industries Limited******Yuvraj Mehra******Relatives of Key Managerial PersonnelRemuneration5500000None280000000Apar Industries Limited******RUBIX DATA SCIENCES PRIVATE LIMITED******Private company in which a director is a member or directorSale of goods or services21000000None2000001000000Apar Industries Limited******Petroleum Specialities Pte Limited, Singapore******Wholly owned SubsidiaryAny other transactionCommission On Corporate GuaranteeNone0200000200000Apar Industries Limited******AMPOIL APAR LUBRICANTS PVT. LTD.******Associate CompanySale of goods or services0None0100000100000Apar Industries Limited******APAR CORPORATION PRIVATE LIMITED******Promoter GroupAny other transactionReimbursement Of Exp1700000None700000200000700000Apar Industries Limited******Haribol Foods Private Limited******Promoter GroupAny other transactionReimbursement Of Exp1000000None0100000100000Apar Industries Limited******Haribol Foods Private Limited******Promoter GroupPurchase of goods or services30000000None17500000017500000Apar Industries Limited******Sri Nityanand Educational Trust******Entities in which Key Managerial Personnle have significant influence or controlAny other transactionCorporate Social Responsibility Expense2800000None140000000Apar Industries Limited******Apar industries Middle East******Wholly owned SubsidiaryInvestment0None4440000000Any otherInvestment00Investment made in wholly owned subsidiaryApar Industries Limited******Pitamber Shivnani******DirectorAny other transactionSitting FeesNone30000000Apar Industries Limited******APAR Transmission & Distribution Projects Private Limited******Wholly owned SubsidiaryAny other transactionCommitments0None03420000043710000003411000000AuditedtrueC N K & Associates LLPtrue2027-07-31