IONEXCHANG2023-10-012023-12-31 IONEXCHANG2023-10-012023-12-31 IONEXCHANG2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member IONEXCHANG2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member IONEXCHANG2023-12-31 IONEXCHANG2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue03Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue04Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue05Member IONEXCHANG2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member IONEXCHANG2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member IONEXCHANG2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue03Member IONEXCHANG2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue04Member IONEXCHANG2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue05Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults03Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults04Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults05Member IONEXCHANG2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member IONEXCHANG2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member IONEXCHANG2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults03Member IONEXCHANG2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults04Member IONEXCHANG2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults05Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets03Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets04Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets05Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member IONEXCHANG2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member IONEXCHANG2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member IONEXCHANG2023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities04Member IONEXCHANG2023-12-31in-bse-fin:OneReportableSegmentLiabilities04Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities05Member IONEXCHANG2023-12-31in-bse-fin:OneReportableSegmentLiabilities05Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member IONEXCHANG2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member IONEXCHANG2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member IONEXCHANG2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500214 IONEXCHANG NOTLISTED ION Exchange (India) Limited Equity 2023-04-01 2024-03-31 2024-01-25 2024-01-15 INR Lakhs Third quarter 11:30:00 16:30:00 2024-01-25 2024-01-25 Not applicable Multi segment 2023-10-01 2023-12-31 Unaudited Consolidated 5538500000.00 88100000.00 5626600000.00 3069300000.00 229300000.00 14900000.00 718400000.00 32200000.00 96200000.00 800800000.00 4961100000.00 665500000.00 0.00 665500000.00 208300000.00 -8900000.00 199400000.00 0.00 466100000.00 0.00 0.00 0.00 6300000.00 472400000.00 -2200000.00 470200000.00 474600000.00 -2200000.00 472300000.00 -2100000.00 142300000.00 1 4.00 4.00 0.00 0.00 4.00 4.00 Notes: 1) The consolidated financial results include the results of its subsidiaries - Aqua Investments (India) Limited, Global Composites and Structurals Limited, IEI Environmental Management (M) Sdn. Bhd., Ion Exchange And Company LLC, Ion Exchange Arabia for Water, Ion Exchange Asia Pacific Pte. Ltd. (Consolidated), Ion Exchange Enviro Farms Limited (IEEFL), Ion Exchange Environment Management (BD) Limited, Ion Exchange Environment Management Limited, Ion Exchange Europe LDA, Ion Exchange LLC, Ion Exchange Projects And Engineering Limited, Ion Exchange Purified Drinking Water Private Limited, Ion Exchange Safic Pty. Limited, Ion Exchange WTS (Bangladesh) Limited, Mapril - Produtos Químicos e Máquinas Para A Industria LDA, Total Water Management Services (India) Limited and Watercare Investments (India) Limited. 2) On 22nd June 2023, Ion Exchange India Limited completed the process of acquiring 100% paid-up equity of the company - 'Mapril - Produtos Químicos e Máquinas Para A Industria, LDA', Portugal for a total cash consideration of EUR 2,662,252. The purchase price has been allocated on a provisional basis and adjustments, if any will be recognized in the coming reporting periods. The acquired business is part of the 'Chemicals' business segment and it operates outside India. The above consolidated results includes results of the said subsidiary for the period 23rd June 2023 to 31st December 2023. 3) The above 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 a meeting held on 25th January 2024 and approved by the Board of Directors at their meeting held on 25th January 2024. The financial results are prepared in accordance with the Ind AS prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies. 4) The equity shares of the company were split / sub-divided from 1 equity share of face value of INR 10 each to 10 equity shares of face value of INR 1 each with effect from 12th June 2023 (record date). The basic and diluted earning per share (EPS) for the current and previous periods / year has been restated to give effect of the share split as per Ind AS 33. 5) 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 INR 1 each held by IEI Shareholding (Staff Welfare) Trusts and HMIL Shareholding (Staff Welfare) Trusts respectively. 6) With respect to the ongoing matter with SEBI of IEEFL (a subsidiary of the Company), the Company’s appeal filed in Supreme Court came up for hearing on 6th December 2021. The Court considered report of SEBI empaneled Auditor who was appointed by IEEFL. After detailed hearing, Supreme Court while disposing off the matter, granted liberty to IEEFL to approach SEBI requesting to reconsider the matter by producing additional material, which has been duly complied. SEBI has thereafter appointed Auditors to submit report thereon. Auditors have submitted their report to SEBI. Based on the report SEBI sought certain clarifications and IEEFL has provided clarifications in the matter. IEEFL does not envisage any liability on this account and including the recovery of INR 64 Lacs towards maintenance expenses. The auditors of the IEEFL has expressed emphasis of matter. For Ion Exchange (India) Limited Rajesh Sharma Chairman and Managing Director Place : Mumbai Date : 25th January 2024 Multi segment 2023-04-01 2023-12-31 Unaudited Consolidated 15660400000.00 270300000.00 15930700000.00 8930000000.00 654800000.00 -69500000.00 2157300000.00 88300000.00 259900000.00 2190300000.00 14211100000.00 1719600000.00 0.00 1719600000.00 521900000.00 -13900000.00 508000000.00 0.00 1211600000.00 0.00 0.00 0.00 17500000.00 1229100000.00 -8800000.00 1220300000.00 1232300000.00 -3200000.00 1222500000.00 -2200000.00 142300000.00 1 10.40 10.40 0.00 0.00 10.40 10.40 Other Expenses 800800000.00 Other Expenses 2190300000.00 Chemicals 1872100000.00 Consumer Products 630200000.00 Engineering 3211600000.00 Others 0.00 Unallocated -3400000.00 Chemicals 5094500000.00 Consumer Products 1809400000.00 Engineering 9221500000.00 Others 0.00 Unallocated -3400000.00 5710500000.00 16122000000.00 172000000.00 461600000.00 5538500000.00 15660400000.00 Chemicals 492900000.00 Consumer Products -14500000.00 Engineering 239700000.00 Others -5200000.00 Unallocated 0.00 Chemicals 1282200000.00 Consumer Products -31900000.00 Engineering 582300000.00 Others -4200000.00 Unallocated 0.00 712900000.00 1828400000.00 32200000.00 88300000.00 15200000.00 Note 1) 'Segments have been identified in line with the Ind AS 108 'Operating Segment'. 20500000.00 665500000.00 1719600000.00 Chemicals 4346400000.00 Consumer Products 674600000.00 Engineering 14513300000.00 Others 160400000.00 Unallocated 1925500000.00 21620200000.00 Chemicals 2477100000.00 Consumer Products 597200000.00 Engineering 8411400000.00 Others 22900000.00 Unallocated 674400000.00 12183000000.00 Remeasurement benefit of defined benefit plans -7900000.00 Remeasurement benefit of defined benefit plans -23600000.00 -7900000.00 -23600000.00 -1900000.00 -5900000.00 Movement in foreign currency translation reserve 3800000.00 Movement in foreign currency translation reserve 8900000.00 3800000.00 8900000.00 0.00 0.00