Integrated Filing — IndAS



General information about company
Scrip Code 524164
NSE Symbol IOLCP
MSEI Symbol NOTLISTING
ISIN INE485C01029
Name of company IOL Chemicals and Pharmaceuticals 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 07-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-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 07-Aug-2025   13:00:00
End date and time of board meeting 07-Aug-2025   14:20:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
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? Yes



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 5516900000
Other income 73700000
Total income 5590600000
2 Expenses
(a) Cost of materials consumed 3765500000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -123200000
(d) Employee benefit expense 576500000
(e) Finance costs 42300000
(f) Depreciation, depletion and amortisation expense 197500000
(f) Other Expenses
1 Other 676600000 676600000
Total other expenses 676600000
Total expenses 5135200000
3 Total profit before exceptional items and tax 455400000
4 Exceptional items 0
5 Total profit before tax 455400000
6 Tax expense
7 Current tax 104900000
8 Deferred tax 10900000
9 Total tax expenses 115800000
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 339600000
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 339600000
17 Other comprehensive income net of taxes -6400000
18 Total Comprehensive Income for the period 333200000
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 587100000
Face value of equity share capital 2
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 1.16
Diluted earnings (loss) per share from continuing operations 1.16
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 1.16
Diluted earnings (loss) per share from continuing and discontinued operations 1.16
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 standalone and consolidated unaudited financial results for the quarter ended 30th June 2025 have been reviewed and recommended to the Board of Directors by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on 7th August 2025. These results have been subjected to limited review by Statutory Auditors who have expressed an unmodified opinion on these results. n n2.The financial results are prepared in accordance with the Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and are in compliance with Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations, 2015. n n3.tAs per Ind AS 108 Operating Segments, the Company has two reportable Operating Segments namely Pharmaceuticals and Chemicals. The financial information for these segments has been provided in Financial Results. n n4.tThe figures for the quarter ended 31st March 2025, are the balancing figures between the audited figures for the full financial and the unaudited published figures up to 9 months ended 31st December 2024, which were subjected to limited review by the statutory auditors. n n5.tThe previous financial period figures have been regrouped/rearranged/restated, wherever considered necessary. n



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 Chemical 2810600000 2810600000
2 Pharmaceutical 3293300000 3293300000
3 Unallocated 73700000 73700000
Total Segment Revenue 6177600000
Less: Inter segment revenue 587000000 587000000
Revenue from operations 5590600000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Chemical 59100000 59100000
2 Pharmaceutical 400900000 400900000
3 Unallocated 0 0
Total Profit before tax 460000000
i. Finance cost 42300000 42300000
ii. Other Unallocable Expenditure net off Unallocable income -37700000 -37700000
Profit before tax 455400000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Chemical 5500100000 5500100000
2 Pharmaceutical 14068200000 14068200000
3 Unallocated 4788600000 4788600000
Total Segment Asset 24356900000 24356900000
Un-allocable Assets 0 0
Net Segment Asset 24356900000 24356900000
4 Segment Liabilities
Segment Liabilities
1 Chemical 2762600000 2762600000
2 Pharmaceutical 1968600000 1968600000
3 Unallocated 2418400000 2418400000
Total Segment Liabilities 7149600000 7149600000
Un-allocable Liabilities 0 0
Net Segment Liabilities 7149600000 7149600000
Disclosure of notes on segments



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 Items that will not be reclassified to Profir and loss -19000000 -19000000
Total Amount of items that will not be reclassified to profit and loss -19000000
2 Income tax relating to items that will not be reclassified to profit or loss -4800000
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to Profir and loss 10400000 10400000
Total Amount of items that will be reclassified to profit and loss 10400000
4 Income tax relating to items that will be reclassified to profit or loss 2600000
5 Total Other comprehensive income -6400000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s Ashwani & Associates Yes 31-Jan-2026


Format for Disclosing Outstanding Default on Loans and Debt Securities
Sr. No. Particulars Amount Remarks
1. Loans / revolving facilities like cash credit from banks / financial institutions
A Total amount outstanding as on date 1281900000
B Of the total amount outstanding, amount of default as on date 0
2. Unlisted debt securities i.e. NCDs and NCRPS
A Total amount outstanding as on date 0
B Of the total amount outstanding, amount of default as on date 0
3. Total financial indebtedness of the listed entity including short-term and long-term debt 1281900000