| 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 | 01-04-2026 |
| Date of end of financial year | 31-03-2027 |
| Date of board meeting when results were approved | 10-08-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 03-08-2026 |
| 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 | 10-08-2026 12:30:00 |
| End date and time of board meeting | 10-08-2026 14:05:00 |
| 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 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 |
| No default on loans during the quarter ended June 30 2026. Further, the Company has not issued any debt securities. | |
| 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 | 75,626.00 | 75,626.00 | |
| Other income | 818.00 | 818.00 | |
| Total income | 76,444.00 | 76,444.00 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 50,676.00 | 50,676.00 |
| (b) | Purchases of stock-in-trade | 75.00 | 75.00 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (2,953.00) | (2,953.00) |
| (d) | Employee benefit expense | 7,121.00 | 7,121.00 |
| (e) | Finance costs | 364.00 | 364.00 |
| (f) | Depreciation, depletion and amortisation expense | 2,132.00 | 2,132.00 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 10,352.00 | 10,352.00 |
| Total other expenses | 10,352.00 | 10,352.00 | |
| Total expenses | 67,767.00 | 67,767.00 | |
| 3 | Total profit before exceptional items and tax | 8,677.00 | 8,677.00 |
| 4 | Exceptional items | 0.00 | 0.00 |
| 5 | Total profit before tax | 8,677.00 | 8,677.00 |
| 6 | Tax expense | ||
| 7 | Current tax | 2,173.00 | 2,173.00 |
| 8 | Deferred tax | 56.00 | 56.00 |
| 9 | Total tax expenses | 2,229.00 | 2,229.00 |
| 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 | 6,448.00 | 6,448.00 |
| 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 | 6,448.00 | 6,448.00 |
| 17 | Other comprehensive income net of taxes | (103.00) | (103.00) |
| 18 | Total Comprehensive Income for the period | 6,345.00 | 6,345.00 |
| 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 | 2.2 | 2.2 | |
| Diluted earnings (loss) per share from continuing operations | 2.2 | 2.2 | |
| 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 | 2.2 | 2.2 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 2.2 | 2.2 | |
| 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) | NOTES: 1. The above unaudited financial results for the quarter ended 30th June 2026 have been reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on 10th August 2026. These results have been subjected to limited review by Statutory Auditors who have expressed an unmodified opinion on these results. 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 Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements} Regulations, 2015. 3. The figures for the quarter ended 31st March 2026, are the balancing figures between the audited figures for the full financial and the unaudited published figures up to 9 months ended 31st December 2025, which were subjected to limited review by the statutory auditors. 4. As 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. 5. The previous financial period figures have been regrouped/rearranged/restated, wherever considered necessary. by order of the Board IOL Chemicals and Pharmaceuticals Limited Varinder Gupta Managing Director DIN: 00044068 Place: Ludhiana Date: 10th August 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 | Pharmaceutical | 46,949.00 | 46,949.00 | ||||
| 2 | Chemical | 36,496.00 | 36,496.00 | ||||
| 3 | Unallocated | 0.00818 | 0.00818 | ||||
| Total Segment Revenue | 84,263.00 | 84,263.00 | |||||
| Less: Inter segment revenue | 7,819.00 | 7,819.00 | |||||
| Revenue from operations | 76,444.00 | 76,444.00 | |||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Pharmaceutical | 6,881.00 | 6,881.00 | ||||
| 2 | Chemical | 1,732.00 | 1,732.00 | ||||
| 3 | Unallocated | 0.00 | 0.00 | ||||
| Total Profit before tax | 8,613.00 | 8,613.00 | |||||
| i. Finance cost | 364.00 | 364.00 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | (428.00) | (428.00) | |||||
| Profit before tax | 8,677.00 | 8,677.00 | |||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Pharmaceutical | 1,66,488.00 | 1,66,488.00 | ||||
| 2 | Chemical | 69,476.00 | 69,476.00 | ||||
| 3 | Unallocated | 46,550.00 | 46,550.00 | ||||
| Total Segment Asset | 2,82,514.00 | 2,82,514.00 | |||||
| Un-allocable Assets | 0.00 | 0.00 | |||||
| Net Segment Asset | 2,82,514.00 | 2,82,514.00 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Pharmaceutical | 28,358.00 | 28,358.00 | ||||
| 2 | Chemical | 33,057.00 | 33,057.00 | ||||
| 3 | Unallocated | 34,916.00 | 34,916.00 | ||||
| Total Segment Liabilities | 96,331.00 | 96,331.00 | |||||
| Un-allocable Liabilities | 0.00 | 0.00 | |||||
| Net Segment Liabilities | 96,331.00 | 96,331.00 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
| Textual Information(2) | NOTES: 1. The above unaudited financial results for the quarter ended 30th June 2026 have been reviewed and recommended by the Audit Committee and subsequently approved by the Board of Directors at their meetings held on 10th August 2026. These results have been subjected to limited review by Statutory Auditors who have expressed an unmodified opinion on these results. 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 Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements} Regulations, 2015. 3. The figures for the quarter ended 31st March 2026, are the balancing figures between the audited figures for the full financial and the unaudited published figures up to 9 months ended 31st December 2025, which were subjected to limited review by the statutory auditors. 4. As 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. 5. The previous financial period figures have been regrouped/rearranged/restated, wherever considered necessary. by order of the Board IOL Chemicals and Pharmaceuticals Limited Varinder Gupta Managing Director DIN: 00044068 Place: Ludhiana Date: 10th August 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 | Items that will not be reclassified to profit or loss | (135.00) | (135.00) |
| Total Amount of items that will not be reclassified to profit and loss | (135.00) | ||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | (34.00) | (34.00) |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Items that will be reclassified to profit or loss | (3.00) | (3.00) |
| Total Amount of items that will be reclassified to profit and loss | (3.00) | ||
| 4 | Income tax relating to items that will be reclassified to profit or loss | (1.00) | (1.00) |
| 5 | Total Other comprehensive income | (103.00) | (103.00) |
| 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, Chartered Accountants | Yes | 31-01-2029 | ||
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