Integrated Filing — IndAS



General information about company
Scrip Code 500214
NSE Symbol IONEXCHANG
MSEI Symbol NOTLISTED
ISIN INE570A01022
Name of company Ion Exchange (India) Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-Jul-2025   11:30:00
End date and time of board meeting 30-Jul-2025   16:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 5178300000
Other income 195200000
Total income 5373500000
2 Expenses
(a) Cost of materials consumed 2943700000
(b) Purchases of stock-in-trade 294900000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -123900000
(d) Employee benefit expense 768000000
(e) Finance costs 16600000
(f) Depreciation, depletion and amortisation expense 110300000
(f) Other Expenses
1 Other Expenses 733500000 733500000
Total other expenses 733500000
Total expenses 4743100000
3 Total profit before exceptional items and tax 630400000
4 Exceptional items 0
5 Total profit before tax 630400000
6 Tax expense
7 Current tax 145600000
8 Deferred tax 16000000
9 Total tax expenses 161600000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 468800000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 468800000
17 Other comprehensive income net of taxes -200000
18 Total Comprehensive Income for the period 468600000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 146700000
Face value of equity share capital 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.81
Diluted earnings (loss) per share from continuing operations 3.81
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.81
Diluted earnings (loss) per share from continuing and discontinued operations 3.81
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1) The above unaudited standalone financial results which are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 ('Listing Regulations') have been reviewed by the Audit Committee at their meeting held on 30th July 2025 and approved by the Board of Directors at their meeting held on 30th July 2025. The financial results are prepared in accordance with the Ind AS prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India.tttt n n2) Earnings per equity share includes Ind AS impact of consolidation of 23,689,390 equity shares of INR 1 each and 46,750 equity shares of 1 each held by IEI Shareholding (Staff Welfare) Trusts and HMIL Shareholding (Staff Welfare) Trusts respectively.tttt n n3) The figures for the quarter ended 31st March 2025 are the balancing figures between audited figures in respect of the full financial year and the unaudited year to date figures upto the third quarter ended 31st December 2024, which were subjected to limited review.tttt n n4) Cost of material consumed includes direct expenses incurred on contracts of INR 1,810 Lacs for the quarter ended 30th Jun 2025, INR 2,402 Lacs for the quarter ended 31st March 2025, INR 1,363 Lacs for the quarter ended 30th Jun 2024 and INR 8,319 Lacs for the year ended 31st March 2025.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Engineering 2944400000 2944400000
2 Chemicals 1470500000 1470500000
3 Consumer Products 902200000 902200000
4 Unallocated 0 0
Total Segment Revenue 5317100000
Less: Inter segment revenue 138800000 138800000
Revenue from operations 5178300000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Engineering 274800000 274800000
2 Chemicals 411100000 411100000
3 Consumer Products -10800000 -10800000
4 Unallocated 0 0
Total Profit before tax 675100000
i. Finance cost 16600000 16600000
ii. Other Unallocable Expenditure net off Unallocable income 28100000 28100000
Profit before tax 630400000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Engineering 17015600000 17015600000
2 Chemicals 8180200000 8180200000
3 Consumer Products 1100900000 1100900000
4 Unallocated 3341900000 3341900000
Total Segment Asset 29638600000 29638600000
Un-allocable Assets 0 0
Net Segment Asset 29638600000 29638600000
4 Segment Liabilities
Segment Liabilities
1 Engineering 9986500000 9986500000
2 Chemicals 4613300000 4613300000
3 Consumer Products 1041900000 1041900000
4 Unallocated 825100000 825100000
Total Segment Liabilities 16466800000 16466800000
Un-allocable Liabilities 0 0
Net Segment Liabilities 16466800000 16466800000
Disclosure of notes on segments Textual Information(2)



Text Block
Textual Information(2) 1) Segments have been identified in line with the Ind AS 108 'Operating Segment'.



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement benefit of defined benefit plans -300000 -300000
Total Amount of items that will not be reclassified to profit and loss -300000
2 Income tax relating to items that will not be reclassified to profit or loss -100000
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income -200000