Integrated Filing — IndAS



General information about company

Scrip Code 524164
NSE Symbol IOLCP
MSEI Symbol NOTLISTED
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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 11-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 11-02-2026   13:15:00
End date and time of board meeting 11-02-2026   14:31:00
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



Financial Results Ind-AS

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 58,039.00 1,69,961.00
Other income 529.00 1,954.00
Total income 58,568.00 1,71,915.00
2 Expenses
(a) Cost of materials consumed 35,670.00 1,09,995.00
(b) Purchases of stock-in-trade 19.00 19.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2,555.00 1,470.00
(d) Employee benefit expense 5,693.00 17,793.00
(e) Finance costs 363.00 1,134.00
(f) Depreciation, depletion and amortisation expense 2,018.00 5,994.00
(f) Other Expenses
1 Other Expenses 8,374.00 23,034.00
Total other expenses 8,374.00 23,034.00
Total expenses 54,692.00 1,59,439.00
3 Total profit before exceptional items and tax 3,876.00 12,476.00
4 Exceptional items (1,121.00) (1,121.00)
5 Total profit before tax 2,755.00 11,355.00
6 Tax expense
7 Current tax 598.00 2,543.00
8 Deferred tax 99.00 364.00
9 Total tax expenses 697.00 2,907.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 2,058.00 8,448.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 2,058.00 8,448.00
17 Other comprehensive income net of taxes 14.00 (11.00)
18 Total Comprehensive Income for the period 2,072.00 8,437.00
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 5,871.00 5,871.00
Face value of equity share capital 2 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 0.7 2.88
Diluted earnings (loss) per share from continuing operations 0.7 2.88
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.7 2.88
Diluted earnings (loss) per share from continuing and discontinued operations 0.7 2.88
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 aforesaid standalone and consolidated unaudited financial results for the quarter and nine months ended 31st December 2025 were reviewed and recommended by the Audit Committee to the Board of Directors and subsequently approved by the Board of Directors at their respective meetings held on 11th February 2026. The said financial results have been subjected to a Limited Review by the Statutory Auditors of the Company, who have issued an unmodified report thereon. The financial results, along with the Auditor’s Report are being filed with the National Stock Exchange of India Limited and BSE Limited and are also available on the Company’s website. 2. 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 the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements} Regulations 2015. 3. The Government of India, on 21st November 2025, notified the four Labour Codes—namely the Code on Wages, 2019 the Industrial Relations Code, 2020 the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 thereby consolidating the existing labour laws. The Company has assessed the incremental impact based on the best information available as at the reporting date. Given the regulatory-driven and non-recurring nature, the impact of Rs. 11.21 crore, primarily arising from changes in the wage definition, has been disclosed as an Exceptional Item in the financial results for the period ended 31st December 2025. The Company continues to monitor developments on the rules including clarifications/ additional guidance from authorities and will continue to assess the accounting implications basis such developments/ guidance as needed. 4. The Board of Directors has declared an Interim Dividend of Rs 1/- (50 %) per Equity Share having face value of Rs 2/- each, for the financial year 2025- 26. The Record Date for the purpose of ascertaining the entitlement of receiving the interim dividend has been fixed on 17th February 2026. 5. During the quarter ended 31st December 2025, the Board of Directors approved the closure of IOL Life Sciences Limited, a wholly owned subsidiary of the Company, by way of striking off its name from the Register of Companies in accordance with Section 248 of the Companies Act, 2013. Pursuant to the said approval, an application for striking off was filed with the Registrar of Companies (“RoC”), Ministry of Corporate Affairs, on 27th January 2026. 6. During the quarter ended 31st December 2025, the Company incorporated an overseas wholly owned subsidiary, IOL Pharmaxis UK Limited, in the United Kingdom on 16th October 2025 under the Companies Act, 2006 of England and Wales, and the business operations have not yet commenced. 7. In accordance with Ind AS 108 – Operating Segments, the Company has identified two reportable operating segments, namely ‘Pharmaceuticals’ and ‘Chemicals’. The financial information relating to these operating segments is disclosed in the Financial Results. 8. The previous financial period figures have been regrouped/rearranged/restated, wherever



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Chemical 28,782.00 85,411.00
2 Pharmaceutical 35,605.00 1,02,174.00
3 Unallocated 0.0053 1,954.00
Total Segment Revenue 64,917.00 1,89,539.00
Less: Inter segment revenue 6,349.00 17,624.00
Revenue from operations 58,568.00 1,71,915.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Chemical 646.00 1,742.00
2 Pharmaceutical 3,450.00 11,004.00
3 Unallocated 0.00 0.00
Total Profit before tax 4,096.00 12,746.00
i. Finance cost 363.00 1,134.00
ii. Other Unallocable Expenditure net off Unallocable income (143.00) (864.00)
Profit before tax 3,876.00 12,476.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Chemical 54,483.00 54,483.00
2 Pharmaceutical 1,45,544.00 1,45,544.00
3 Unallocated 43,824.00 43,824.00
Total Segment Asset 2,43,851.00 2,43,851.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 2,43,851.00 2,43,851.00
4 Segment Liabilities
Segment Liabilities
1 Chemical 23,523.00 23,523.00
2 Pharmaceutical 18,109.00 18,109.00
3 Unallocated 25,016.00 25,016.00
Total Segment Liabilities 66,648.00 66,648.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 66,648.00 66,648.00
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
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 profit or loss 108.00 (10.00)
Total Amount of items that will not be reclassified to profit and loss 108.00 (10.00)
2 Income tax relating to items that will not be reclassified to profit or loss 27.00 (3.00)
3 Amount of items that will be reclassified to profit and loss
1 Items that will be reclassified to profit or loss (89.00) (5.00)
Total Amount of items that will be reclassified to profit and loss (89.00) (5.00)
4 Income tax relating to items that will be reclassified to profit or loss (22.00) (1.00)
5 Total Other comprehensive income 14.00 (11.00)





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 31-01-2029