| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 05-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 29-07-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| 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 | 05-08-2026 14:00:00 |
| End date and time of board meeting | 05-08-2026 18:00:00 |
| 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 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 | |
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 63,556.00 | 63,556.00 | |
| Other income | 1,324.00 | 1,324.00 | |
| Total income | 64,880.00 | 64,880.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 37,332.00 | 37,332.00 |
| (b) | Purchases of stock-in-trade | 4,042.00 | 4,042.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (53.00) | (53.00) |
| (d) | Employee benefit expense | 8,809.00 | 8,809.00 |
| (e) | Finance costs | 821.00 | 821.00 |
| (f) | Depreciation, depletion and amortisation expense | 2,034.00 | 2,034.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 10,358.00 | 10,358.00 |
| Total other expenses | 10,358.00 | 10,358.00 | |
| Total expenses | 63,343.00 | 63,343.00 | |
| 3 | Total profit before exceptional items and tax | 1,537.00 | 1,537.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 1,537.00 | 1,537.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 392.00 | 392.00 |
| 8 | Deferred tax | 5.00 | 5.00 |
| 9 | Total tax expenses | 397.00 | 397.00 |
| 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 | 1,140.00 | 1,140.00 |
| 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 | 1,140.00 | 1,140.00 |
| 17 | Other comprehensive income net of taxes | (15.00) | (15.00) |
| 18 | Total Comprehensive Income for the period | 1,125.00 | 1,125.00 |
| 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 | 1,467.00 | 1,467.00 | |
| Face value of equity share capital | 1 | 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 | 0.93 | 0.93 | |
| Diluted earnings (loss) per share from continuing operations | 0.93 | 0.93 | |
| 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 | 0.93 | 0.93 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.93 | 0.93 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1) The above 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 5th August 2026 and approved by the Board of Directors at their meeting held on 5th August 2026. 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. 2) On 21st November, 2025 the Government of India notified four Labour Codes. These Labour Codes consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment and amongst other things introduce changes, including a uniform definition of wages and enhanced benefits relating to leave. The adjustments for Labour Codes represent an increase in gratuity liability arising out of past service cost and increase in leave liability together by INR 1,454 Lacs. Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature, the Company has presented this incremental amount as Impact of Labour Codes under Exceptional Item in the Standalone financial results for the year ended 31st March 2026. 3) 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. 4) The figures for the quarter ended 31st March 2026 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 2025, which were subjected to limited review. 5) Cost of material consumed includes direct expenses incurred on contracts of : a) INR 2,856 Lacs for the quarter ended 30th June 2026, INR 3,234 Lacs for the quarter ended 31st March 2026 and INR 1,810 Lacs for the quarter ended 30th June 2025. b) INR 9,959 Lacs for the year ended 31st March 2026. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-04-2026 | 01-04-2026 | |||||
| Date of end of reporting period | 30-06-2026 | 30-06-2026 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Treatment Solutions | 20,100.00 | 20,100.00 | ||||
| 2 | Industrial Products | 10,553.00 | 10,553.00 | ||||
| 3 | Lifecycle Services | 5,866.00 | 5,866.00 | ||||
| 4 | Specialty Chemicals | 18,612.00 | 18,612.00 | ||||
| 5 | Consumer Products | 11,236.00 | 11,236.00 | ||||
| 6 | Unallocated | 0.00 | 0.00 | ||||
| Total Segment Revenue | 66,367.00 | 66,367.00 | |||||
| Less: Inter segment revenue | 2,811.00 | 2,811.00 | |||||
| Revenue from operations | 63,556.00 | 63,556.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Treatment Solutions | (1,826.00) | (1,826.00) | ||||
| 2 | Industrial Products | 1,366.00 | 1,366.00 | ||||
| 3 | Lifecycle Services | 622.00 | 622.00 | ||||
| 4 | Specialty Chemicals | 2,476.00 | 2,476.00 | ||||
| 5 | Consumer Products | (44.00) | (44.00) | ||||
| 6 | Unallocated | 0.00 | 0.00 | ||||
| Total Profit before tax | 2,594.00 | 2,594.00 | |||||
| i. Finance cost | 821.00 | 821.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 236.00 | 236.00 | |||||
| Profit before tax | 1,537.00 | 1,537.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Treatment Solutions | 1,30,553.00 | 1,30,553.00 | ||||
| 2 | Industrial Products | 33,690.00 | 33,690.00 | ||||
| 3 | Lifecycle Services | 12,325.00 | 12,325.00 | ||||
| 4 | Specialty Chemicals | 1,03,774.00 | 1,03,774.00 | ||||
| 5 | Consumer Products | 12,852.00 | 12,852.00 | ||||
| 6 | Unallocated | 33,577.00 | 33,577.00 | ||||
| Total Segment Asset | 3,26,771.00 | 3,26,771.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 3,26,771.00 | 3,26,771.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Treatment Solutions | 79,861.00 | 79,861.00 | ||||
| 2 | Industrial Products | 19,691.00 | 19,691.00 | ||||
| 3 | Lifecycle Services | 5,590.00 | 5,590.00 | ||||
| 4 | Specialty Chemicals | 58,712.00 | 58,712.00 | ||||
| 5 | Consumer Products | 9,873.00 | 9,873.00 | ||||
| 6 | Unallocated | 12,955.00 | 12,955.00 | ||||
| Total Segment Liabilities | 1,86,682.00 | 1,86,682.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 1,86,682.00 | 1,86,682.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | 1) Note on Segment Reporting (I) The Company has identified and reported the segment information in line with the Ind AS 108 Operating Segments. (II) Effective from 1st April, 2026, pursuant to the Company’s strategic objective, the Company has realigned its portfolio positioning as technology-led water and environment solutions provider rather than a conventional EPC company to focus on driving growth of Products, Chemicals, Services and Solutions business. (III) As a result, the erstwhile Engineering segment has been renamed and reorganised as under: - Treatment Solutions - Industrial Products - Lifecycle Services (IV) The erstwhile Chemicals segment has been renamed Specialty Chemicals. (V) The Institutional Water Treatment Products business, which was previously part of the Consumer Products segment, has been carved out and included in the newly formed Industrial Products segment. (VI) The revised Segment composition is as follows: (i) Treatment Solutions: Includes a) Water, Wastewater treatment & Recycle b) Ultra-pure and High Purity water c) Desalination d) Zero Liquid Discharge e) Other Advanced Solutions (ii) Industrial Products: Includes a) Standard water treatment products b) Institutional water treatment products c) Membranes (iii) Lifecycle Services: Includes a) Operation & Maintenance b) Rehabilitation & Modification c) Spares, services & consumables d) BOO/ BOOT (iv) Specialty chemicals: Includes a) Water treatment & process chemicals b) Resins - industrial, process and pharmaceutical resins (v) Consumer Products: Includes a) Home Water Solutions b) Community Water Treatment Solutions c) Wellness Accordingly, the Company has presented its segment results based on the revised reportable segment structure and regrouped the previous periods to make it comparable with the current period. 2) Unallocable expenses includes INR 1,454 Lacs and INR 1,689 Lacs in Standalone and Consolidated Segment respectively towards impact of Labour Code for year ended 31st March 2026. |
|---|
| 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 | 01-04-2026 | 01-04-2026 |
| B | Date of end of reporting period | 30-06-2026 | 30-06-2026 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | 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 | (20.00) | (20.00) |
| Total Amount of items that will not be reclassified to profit and loss | (20.00) | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (5.00) | (5.00) |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (15.00) | (15.00) |