Acquisition

£?APAR Tomorrow's solutions today SEC/2910/2026 By E-filinq October 29, 2026 National Stock Exchange of India Limited BSE Limited "Exchange Plaza", Corporate Relations Department, C-1, Block G, Phiroze Jeejeebhoy Towers, Bandra- Kurla Complex, Dalal Street, Bandra (E), Fort, Mumbai — 400 051. Mumbai - 400 001. Scrip Symbol : APARINDS Scrip Code : 532259 Kind Attn.: Listing Department Kind Attn.: Corporate Relationship Department Ref.: Our Letter No. SEC/0610/2026 dated October 06, 2026 Sub.: Outcome of Board Meeting - Approval of Un-audited Financial Results of the Company for the Second Quarter and N7alf-year ended September 30, 2026 (2026-27) Listi~~ j Regulation : Disclosure under Reg. 30 read with Schedule III, Reg. 33 & all other applicable Regulations, if any, of the SEBI (LODR) Regulations, 2015, ("Listing Regulations") as amended from time to time. Dear Si- / Madam, The Board of Directors of the Company at its meeting held today, i.e. October 29, 2026 have transacted, approved and taken on record following items: 1. The t.ndalone and Consolidated Un-audited Financial Results of the Company for the Second Quarter and Half-', ar ended September 30, 2026 of the Current Financial Year 2026-27. tf. s connection, we are e-filing herewith the following: a. C oy of the Un-audited Financial Results (Standalone and Consolidated) of the Company for the Second Quarter and Half-year ended September 30, 2026 of the Current Financial Year 2026-27 (Annexure — 1). b. Copy of the Limited Review Report of the Statutory Auditors of the Company, M/s. C N K & Associates LLP, Mumbai, on the above Un-audited Financial Results, both on Standalone and consolidated basis (Annexure — 2). 2. Press release on the Un-audited Financial Results of the Company for the Second Quarter and Half-year ended September 30, 2026 of the Current Financial Year 2026-27 (Annexure — 3). 3. Allotment of 2,720 Equity Shares against exercise of ESARs granted to eligible employees under APAR Industries Limited Employee Stock Appreciation Rights Plan 2024 (Annexure — 4). 4. Re-appointment of Mr. Kaushal J. Sampat (DIN: 01932997) as Independent Director (Non-Executive) for a second term of 5 consecutive years pursuant to recommendation of Nomination and Compensation-cum- Remuneration Committee subject to the approval of Shareholders of the Company and such other approvals as ma, be required. (A..nexure — 5). 5. Approval for further investment in Petroleum Specialties Pte Ltd., Singapore (Wholly Owned Subsidiary (WOS) of the Company) for an amount not exceeding USD 100 Million (Annexure — 6). APAR Industries Limited Corporate Office: APAR House, Corporate Park, V N Purav Marg, Chembur, Mumbai 400 071, India +91 22 6780 0400/4957 2100 corporate@apar.com www.apar.com Regd Office: 301/306, Panorama Complex, RC Duff Road, Alkapuri, Vadodara - 390007, India +91 265 6178 700/6178 709 apar.baroda@apar.com www.apar.com CIN: L91110GJ1989PLC012802 HAPAR Tomorrow's solutions today The above information is also being made available on the Company's website at www.agar.com. The Board Meeting commenced at I 1 hours (1ST) and concluded at ' 3 hours (1ST). You are requested to kindly take note of above and bring the same to the notice of investors and members. Thanking you, Yours faithfully, For APAR Industries Limited (Sanjaya Kunder) Company Secretary Encl.: As above 4 t&t .APAR APAR INDUSTRIES LIMITED (CIN:- L91110GJ1989PLC012802) (AN ISO 9001:2000 COMPANY) Registered Office : 301, Panorama Complex, R.C. Dutt Road, Vedodara .390007 Gujarat India website: www.apar.com ; email : com.sec®apar.com ; Tel : (91) (0265) 2339906,6178700 ; Fax : (91) (0265) 2330309 Statement of financial results for the quarter and half year ended Sep 30, 2026 Rs. in croros Consolidated Standalone For the quarter ended For the half year ended For fhs year Sr No Particulars For the quarter ended For the half year ended For the year ended ended Sep 30, 2026 Jun 30, 2026 Sep 30, 2025 Sep 30, 2026 Sep 30, 2025 Mar 31, 2026 Sep 30, 2026 Jun 30, 2026 Sep 30, 2025 Sap 30, 2026 Sep 30, 2025 Mar 31, 2026 Reviewed Reviewed Reviewed Reviewed Reviewed Audited Reviewed Reviewed Reviewed Reviewed Reviewed Audited Income 6,88 48 2. .2 98 1 o,5a6.az 24.44 5,69 23 1. .8 60 2 13,4 65 74 .. 39 50 10,77 48 1. .0 580 22,81 90 1. .2 893 1 2 S Oa thle es r operating income 6,7 49 34. .7 02 0 6,4 25 42 .. 49 41 5,44 21 1.. 63 30 13,2 64 77 .. 463 4 10,30 42 1. .4 52 8 21,9 90 06 .. 41 07 6,931.19 6,591.06 5,715.42 13,522.25 10,819.58 22,902.12 3 Revenue from operations (1+2) 6,837.72 6,477.35 5,462.93 13,315.07 10,344.00 21,996.57 61.32 33.65 23.25 94.96 52.22 64.77 4 Other income 64.68 33.71 23.58 98.38 50.42 71.18 6,992.51 6,624.71 5,738.67 13,617.21 10,871.80 22,966.89 5 Total income (3+4) 6,902.40 6,511.06 5,486.51 13,413.45 10,394.42 22,067.75 Expenses 5,759.12 5,287.07 4,370.03 11,046.19 8,537.51 18,694.25 (a) Costs of materials consumed 5,695.57 5,216.21 4,153.49 10,911.79 8,138.23 17,877.15 22.08 28.19 30.42 50.27 55.52 103.42 (b) Purchases of stock-in-trade 22.05 28.19 30.42 50.24 55.52 103.42 (394.60) (248.96) 70.50 (643.57) (88.84) (706.82) (c) Changes in inventories of finished goods, work-inprogress and stock-in-trade (363.17) (248.95) 75.87 (612.12) (86.48) (644.59) 138.51 126.23 99.65 264.74 204.52 427.87 (d) Employee benefits expense 123.90 111.68 89.20 235.58 186.15 387.12 138.25 123.17 107.90 261.42 194.22 437.11 (e) Finance costs 136.43 121.53 104.26 257.96 187.24 422.03 47.14 45.71 39.88 92.84 78.09 161.14 (f) Depreciation and amortisation expense 42.63 42.11 36.63 84.74 71.70 148.02 685.29 640.95 679.73 1,326.24 1,197.71 2,507.47 (g) Other expanses 658.30 629.52 654.97 1,287.82 1,153.41 2,440.64 6,395.79 6,002.37 5,398.11 12,398.13 10,178.73 21,624.44 6 Total expenses 6,315.71 5,900.29 5,14484 12,216.01 9,705.77 20,733.79 596.72 622.34 340.56 7,219.08 693.07 1,342.45 7 Profit before tax 8 share in net profit / (loss) of associates and 586.69 610.78 347.67 1,797.44 688.65 1,333.96 xeerstional item 15.61 - - - - (32.53) 8 Exceptional items (refer note 6) - - (32.36) 596.72 622.34 340.56 1,219.08 693.07 1,309.92 9 Profit before tax d share in net profit / (loss) of associates (7-8) 586.69 610.79 341.67 1,197.44 688.65 1,301.60 0.11 0.26 (0.03) 0.37 (0.021 0.08 10 Share in net profit / (loss) of associates 596.83 622.60 340.53 1,219.46 693.05 1,310.00 11 Profit before tax (9+10) 586.69 610.79 341.67 1,197.44 688.65 1,301.60 72 Tex expenses 127.38 182.12 89.13 309.49 179.02 342.17 (a) Current tax 127.93 181.56 88.15 309.49 177.69 336.41 22.13 (26.97) (0.30) (4.84) (0.58) (2.21) (b) Deferred tax 23.57 (23.83) (0.35) (0.26) (0.70) (0.28) - (6.89) (c) Current fax in respect of earlier years - (8,44) 447.32 467.45 251.70 914.80 514.61 976.93 13 Profit after tax 11.12) 435.19 453.05 253.87 888.21 511.66 973.91 Other comprehensive income (OCI) (Aj Items that will not be reclassifted to profit or loss (2.35) (0.93) (0.43) (3.28) (1.28) (3.36) (i) Items that will not be reclassified to profit or loss (2.35) (0.93) (0.43) (3.28) (1.28) (3.36) 0.59 0.23 0.10 0.83 0.32 0.85 (iiLlncome tax relating to items that will not be reclassified to profit or loss 0.60 0.23 0.10 0.83 0.32 0.85 B Items that will be reclassified to profit or loss 13.05 (37.52) 28.71 (24.47) 38.76 117.05 (i) hems that will be reclassified to profit or loss 9.47 (35.68) 21.44 (26.21) 30.66 100.21 (2.38) 8.93 (5.43) 6.56 (7.72) (25.27) (ii) Income tax relating to items that will be reclassified to profit or loss (2.39) 8.92 (5.43) 6.56 (7.72) (25.26) 8.90 (29.28) 22.95 (20.37) 30.08 89.26 14 Other comprehensive Incomes (OCI) 5.33 (27.46) 15.68 (22.10) 21.98 72.44 456.22 438.17 274.65 894.43 544.69 1,066.20 75 Total comprehensive income for the period/year (13-114) 440.52 425.59 269.55 866.17 533.64 1,046.35 447.32 467.45 251.70 914.80 514.61 976.93 (a) Owners oft he Company 435.19 453.05 253.87 888.21 511.66 973.91 - - - - - - (b) Non-controlling interest - - Oher comprehensive in [Showing first 8,000 characters — download PDF for full document]