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 Consolidated
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



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 Consolidated
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 5831900000
Other income 177400000
Total income 6009300000
2 Expenses
(a) Cost of materials consumed 3184100000
(b) Purchases of stock-in-trade 294900000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -43200000
(d) Employee benefit expense 961300000
(e) Finance costs 25600000
(f) Depreciation, depletion and amortisation expense 122600000
(f) Other Expenses
1 Other expenses 809400000 809400000
Total other expenses 809400000
Total expenses 5354700000
3 Total profit before exceptional items and tax 654600000
4 Exceptional items 0
5 Total profit before tax 654600000
6 Tax expense
7 Current tax 160200000
8 Deferred tax 14600000
9 Total tax expenses 174800000
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 479800000
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 4600000
16 Total profit (loss) for period 484400000
17 Other comprehensive income net of taxes 20900000
18 Total Comprehensive Income for the period 505300000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 487000000
Total profit or loss, attributable to non-controlling interests -2600000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 507600000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -2300000
21 Details of equity share capital
Paid-up equity share capital 142300000
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 4.11
Diluted earnings (loss) per share from continuing operations 4.11
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 4.11
Diluted earnings (loss) per share from continuing and discontinued operations 4.11
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 consolidated financial results include the results of its subsidiaries - Aqua Investments (India) Limited, Ion Exchange And Company LLC, Ion Exchange Arabia for Water, Ion Exchange Asia Pacific Pte. Ltd. (Consolidated), Ion Exchange Enviro Farms Limited (IEEFL), Ion Exchange Environment Management (BD) Limited, Ion Exchange Europe LDA, Ion Exchange LLC, Ion Exchange Projects And Engineering Limited, Ion Exchange Purified Drinking Water Private Limited, Ion Exchange Safic Pty. Limited, Ion Exchange WTS (Bangladesh) Limited, Mapril - Produtos Químicos e Máquinas Para A Industria LDA, Total Water Management Services (India) Limited, Watercare Investments (India) Limited, and also includes share of profit / (loss) of its associates - Aquanomics Systems Limited, Ion Exchange Financial Products Private Limited, Ion Exchange PSS Co. Limited. n n2) The above unaudited consolidated 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. ntt n3) The figures of 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. n n4) 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 INR 1 each held by IEI Shareholding (Staff Welfare) Trusts and HMIL Shareholding (Staff Welfare) Trusts respectively. n n5) Cost of material consumed includes direct expenses incurred on contracts of INR 1,943 Lacs for the quarter ended 30th Jun 2025, INR 2,565 Lacs for the quarter ended 31st March 2025, INR 1,462 Lacs for the quarter ended 30th Jun 2024 and INR 8,864 Lacs for the year ended 31st March 2025. n n6) With respect to the ongoing matter with SEBI of IEEFL (a subsidiary of the Company), the Company’s appeal filed in Supreme Court came up for hearing on 6th December 2021. The Court considered report of SEBI empaneled Auditor who was appointed by IEEFL. After detailed hearing, Supreme Court while disposing off the matter, granted liberty to IEEFL to approach SEBI requesting to reconsider the matter by producing additional material, which has been duly complied. SEBI has thereafter appointed Auditors to submit report thereon. Auditors have submitted their report to SEBI. Based on the report SEBI sought certain clarifications and IEEFL has provided clarifications in the matter. SEBI vide letter dated 16th May 2024 has directed IEEFL to deposit an amount of INR 2,202 Lacs towards repayment of money to the Investors. IEEFL has represented to SEBI to reconsider the matter in line with the Audit findings. SEBI vide email dated 7th August 2024 rejected company’s request. Company has filed appeal with SAT which came up for hearing on 17th October 2024. In the hearing the counsel for SEBI made a statement that SEBI will not initiate any recovery proceedings till the next date of hearing. SEBI filed its reply and IEEFL has filed its rejoinder. The matter will come up for hearing on 14th October 2025. IEEFL does not envisage any liability on this account. The auditors of the IEEFL has included an 'Emphasis of matter' in their review report on this account.



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 Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Engineering 3179500000 3179500000
2 Chemicals 1889000000 1889000000
3 Consumer Products 902200000 902200000
4 Others 0 0
5 Unallocated 0 0
Total Segment Revenue 5970700000
Less: Inter segment revenue 138800000 138800000
Revenue from operations 5831900000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Engineering 277600000 277600000
2 Chemicals 467000000 467000000
3 Consumer Products -9300000 -9300000
4 Others 0 0
5 Unallocated 0 0
Total Profit before tax 735300000
i. Finance cost 25600000 25600000
ii. Other Unallocable Expenditure net off Unallocable income 55100000 55100000
Profit before tax 654600000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Engineering 17703100000 17703100000
2 Chemicals 9892100000 9892100000
3 Consumer Products 1101200000 1101200000
4 Others 163500000 163500000
5 Unallocated 1864700000 1864700000
Total Segment Asset 30724600000 30724600000
Un-allocable Assets 0 0
Net Segment Asset 30724600000 30724600000
4 Segment Liabilities
Segment Liabilities
1 Engineering 10396400000 10396400000
2 Chemicals 5849100000 5849100000
3 Consumer Products 1041900000 1041900000
4 Others 14300000 14300000
5 Unallocated 822700000 822700000
Total Segment Liabilities 18124400000 18124400000
Un-allocable Liabilities 0 0
Net Segment Liabilities 18124400000 18124400000
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 Consolidated
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
2 Share of OCI of associates -700000 -700000
Total Amount of items that will not be reclassified to profit and loss -1000000
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
1 Movement in foreign currency translation reserve 21800000 21800000
Total Amount of items that will be reclassified to profit and loss 21800000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 20900000