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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	16-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Multi segment
Description of single segment
Start date and time of board meeting	16-May-2025   16:00:00
End date and time of board meeting	16-May-2025   17:37:00
Whether cash flow statement is applicable on company	Yes
Type of cash flow statement	Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification	Declaration of unmodified opinion

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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	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	5277800000	20792100000
	Other income	45300000	224100000
	Total income	5323100000	21016200000
2	Expenses
(a)	Cost of materials consumed	3476100000	13583400000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-18200000	335100000
(d)	Employee benefit expense	523900000	2165700000
(e)	Finance costs	40300000	147600000
(f)	Depreciation, depletion and amortisation expense	185500000	719900000
(f)	Other Expenses
1	Other Expenses	668500000	2684900000
	Total other expenses	668500000	2684900000
	Total expenses	4876100000	19636600000
3	Total profit before exceptional items and tax	447000000	1379600000
4	Exceptional items	0	0
5	Total profit before tax	447000000	1379600000
6	Tax expense
7	Current tax	70600000	247400000
8	Deferred tax	62200000	121500000
9	Total tax expenses	132800000	368900000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	314200000	1010700000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	314200000	1010700000
17	Other comprehensive income net of taxes	200000	-14400000
18	Total Comprehensive Income for the period	314400000	996300000
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	587100000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		16289500000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.07	3.44
	Diluted earnings (loss) per share from continuing operations	1.07	3.44
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	1.07	3.44
	Diluted earnings (loss) per share from continuing and discontinued operations	1.07	3.44
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		NOTES: 1.The above standalone and consolidated audited financial results for the quarter and year ended 31st March 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 16th May 2025. 2.The financial results of the Company have been audited by the Statutory Auditors and 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. The Statutory Auditors have expressed an unmodified opinion on these results.3.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.4.The Board of Directors, at their meeting held on 27th December 2024, approved the sub-division split of each equity share having a face value of Rs. 10 into five Equity Shares of face value of Rs.2 each, fully paid up. This sub division was subsequently approved by the shareholders through a Postal Ballot on 31st January 2025. The split became effective on both stock exchanges BSE and NSE from the record date, 11th March 2025. Accordingly, as required under Ind AS, the Company has presented basic and diluted earnings per share based on the revised number of shares for both the current and previous reporting periods.5.The figures for the quarter ended 31st March 2025 as reported in the standalone and consolidated financial results, are the balancing figures between the audited figures for the year ended 31st March 2025 and the published year to date figures for 31st December 2024, which were subjected to limited review by the statutory auditors.6.The previous financial period figures have been regrouped rearranged restated, wherever considered necessary.

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	11583700000
	Capital work-in-progress	208100000
	Investment property
	Goodwill	0
	Other intangible assets	123400000
	Intangible assets under development	11200000
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	174100000
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	78800000
	Total non-current financial assets	252900000
	Deferred tax assets (net)
	Other non-current assets	128000000
	Total non-current assets	12307300000
2	Current assets
	Inventories	3606200000
	Current financial asset
	Current investments	33000000
	Trade receivables, current	5136900000
	Cash and cash equivalents	781700000
	Bank balance other than cash and cash equivalents	1299800000
	Loans, current	0
	Other current financial assets	56300000
	Total current financial assets	7307700000
	Current tax assets (net)	3400000
	Other current assets	596100000
	Total current assets	11513400000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	23820700000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	587100000
	Other equity	16289500000
	Total equity attributable to owners of parent	16876600000
	Non controlling interest
	Total equity	16876600000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities
	Total non-current financial liabilities	0
	Provisions, non-current	66900000
	Deferred tax liabilities (net)	778100000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	845000000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1170400000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	67400000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	4208200000
	Total Trade payable	4275600000
	Other current financial liabilities	462500000
	Total current financial liabilities	5908500000
	Other current liabilities	170900000
	Provisions, current	19700000
	Current tax liabilities (Net)
	Deferred government grants, Current
	Total current liabilities	6099100000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	6944100000
	Total equity and liabilites	23820700000
	Disclosure of notes on assets and liabilities

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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	Chemical	2612400000	10793900000
2	Pharmaceutical	3222700000	12123200000
3	Unallocated	45400000	224300000
	Total Segment Revenue	5880500000	23141400000
	Less: Inter segment revenue	557500000	557500000
	Revenue from operations	5323000000	21016200000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	Chemical	65200000	153900000
2	Pharmaceutical	409200000	1262700000
3	Unallocated	0	0
	Total Profit before tax	474400000	1416600000
	i. Finance cost	40300000	40300000
	ii. Other Unallocable Expenditure net off Unallocable income	-12900000	-12900000
	Profit before tax	447000000	1379600000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	Chemical	5348500000	5348500000
2	Pharmaceutical	13817100000	13817100000
3	Unallocated	4655100000	4655100000
	Total Segment Asset	23820700000	23820700000
	Un-allocable Assets	0	0
	Net Segment Asset	23820700000	23820700000
4	Segment Liabilities
	Segment Liabilities
1	Chemical	3001600000	3001600000
2	Pharmaceutical	1948800000	1948800000
3	Unallocated	1993700000	1993700000
	Total Segment Liabilities	6944100000	6944100000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	6944100000	6944100000
	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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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	Remeasurement gain/(loss) of defined benefit obligation	9400000	-9700000
	Total Amount of items that will not be reclassified to profit and loss	9400000	-9700000
2	Income tax relating to items that will not be reclassified to profit or loss	2400000	-2400000
3	Amount of items that will be reclassified to profit and loss
1	Net movement in effective portion of cash flow hedge reserve	-9100000	-9500000
	Total Amount of items that will be reclassified to profit and loss	-9100000	-9500000
4	Income tax relating to items that will be reclassified to profit or loss	-2300000	-2400000
5	Total Other comprehensive income	200000	-14400000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			1379600000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			147600000
	Adjustments for decrease (increase) in inventories			642200000
	Adjustments for decrease (increase) in trade receivables, current			-390400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-460500000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			719900000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			38800000
	Adjustments for dividend income			0
	Adjustments for interest income			105800000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-2000000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			589800000
	Net cash flows from (used in) operations			1969400000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			183200000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			1786200000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			9800000
	Purchase of property, plant and equipment			2135500000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			123300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			460600000
	Net cash flows from (used in) investing activities	-1541800000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			842800000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			234800000
	Interest paid			147600000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			460400000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			704800000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			704800000
	Cash and cash equivalents cash flow statement at beginning of period			76900000
	Cash and cash equivalents cash flow statement at end of period			781700000