IOLCP2023-10-012023-12-31 IOLCP2023-10-012023-12-31 IOLCP2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member IOLCP2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member IOLCP2023-12-31 IOLCP2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue01Member IOLCP2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue02Member IOLCP2023-10-012023-12-31in-bse-fin:OneReportableSegmentRevenue03Member IOLCP2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue01Member IOLCP2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue02Member IOLCP2023-10-012023-12-31in-bse-fin:FourReportableSegmentRevenue03Member IOLCP2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults01Member IOLCP2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults02Member IOLCP2023-10-012023-12-31in-bse-fin:OneReportableSegmentResults03Member IOLCP2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults01Member IOLCP2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults02Member IOLCP2023-10-012023-12-31in-bse-fin:FourReportableSegmentResults03Member IOLCP2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets01Member IOLCP2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets02Member IOLCP2023-10-012023-12-31in-bse-fin:OneReportableSegmentAssets03Member IOLCP2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member IOLCP2023-12-31in-bse-fin:OneReportableSegmentLiabilities01Member IOLCP2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member IOLCP2023-12-31in-bse-fin:OneReportableSegmentLiabilities02Member IOLCP2023-10-012023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member IOLCP2023-12-31in-bse-fin:OneReportableSegmentLiabilities03Member IOLCP2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member IOLCP2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member IOLCP2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member IOLCP2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 524164 IOLCP NOTLISTED IOL Chemicals and Pharmaceuticals Limited Equity 2023-04-01 2024-03-31 2024-02-06 2024-01-29 INR Crores Third quarter 15:45:00 18:05:00 2024-02-06 2024-02-06 Not applicable Multi segment 2023-10-01 2023-12-31 Audited Consolidated 5203900000.00 83800000.00 5287700000.00 3580600000.00 0.00 -21100000.00 482900000.00 43000000.00 163400000.00 718000000.00 4966800000.00 320900000.00 0.00 320900000.00 62800000.00 27300000.00 90100000.00 0.00 230800000.00 0.00 0.00 0.00 0.00 230800000.00 1100000.00 231900000.00 0.00 0.00 587100000.00 10 3.93 3.93 0.00 0.00 3.93 3.93 NOTES: 1. The above standalone and consolidated audited financial results have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on 6th February 2024. 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. 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 as per Ind-AS 108 - Operating Segments. 4. The Board of Directors in their meeting held on 6th February 2024, declared an Interim Dividend of Rs 5/- (50%) per Equity Share having face value of Rs 10/- each, for the financial year 2023-24. The Record Date for the purpose of ascertaining the entitlement of receiving dividend has been fixed at 16th February 2024. 5. The previous financial period figures have been regrouped/rearranged/restated, wherever considered necessary. By order of the Board IOL Chemicals and Pharmaceuticals Limited sd/- Vikas Gupta Joint Managing Director DIN: 07198109 Place: Ludhiana Date: 6th February 2024 Multi segment 2023-04-01 2023-12-31 Audited Consolidated 16288700000.00 225500000.00 16514200000.00 10857500000.00 1500000.00 -114700000.00 1513700000.00 126900000.00 464800000.00 2220000000.00 15069700000.00 1444500000.00 0.00 1444500000.00 319900000.00 56500000.00 376400000.00 0.00 1068100000.00 0.00 0.00 0.00 0.00 1068100000.00 -16000000.00 1052100000.00 0.00 0.00 587100000.00 10 18.19 18.19 0.00 0.00 18.19 18.19 Other Expenses 718000000.00 Other Expenses 2220000000.00 Chemical 2860100000.00 Pharmaceutical 2870100000.00 Unallocated 93300000.00 Chemical 8770900000.00 Pharmaceutical 9673900000.00 Unallocated 269600000.00 5823500000.00 18714400000.00 535800000.00 2200200000.00 5287700000.00 16514200000.00 Chemical 8400000.00 Pharmaceutical 345700000.00 Unallocated 0.00 Chemical 138800000.00 Pharmaceutical 1350500000.00 Unallocated 0.00 354100000.00 1489300000.00 43000000.00 126900000.00 -9800000.00 -82100000.00 320900000.00 1444500000.00 Chemical 5226600000.00 Pharmaceutical 12071900000.00 Unallocated 4500700000.00 21799200000.00 Chemical 2372500000.00 Pharmaceutical 1642100000.00 Unallocated 1655300000.00 5669900000.00 Remeasurement gain/(loss) of defined benefit obligation 1300000.00 Remeasurement gain/(loss) of defined benefit obligation -21200000.00 1300000.00 -21200000.00 300000.00 -5400000.00 Net movement in effective portion of cash flow hedge reserve 200000.00 Net movement in effective portion of cash flow hedge reserve -200000.00 200000.00 -200000.00 100000.00 0.00