IONEXCHANG2024-01-012024-03-31 IONEXCHANG2024-01-012024-03-31 IONEXCHANG2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member IONEXCHANG2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member IONEXCHANG2024-03-31 IONEXCHANG2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue01Member IONEXCHANG2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue02Member IONEXCHANG2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue03Member IONEXCHANG2024-01-012024-03-31in-bse-fin:OneReportableSegmentRevenue04Member IONEXCHANG2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue01Member IONEXCHANG2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue02Member IONEXCHANG2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue03Member IONEXCHANG2024-01-012024-03-31in-bse-fin:FourReportableSegmentRevenue04Member IONEXCHANG2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults01Member IONEXCHANG2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults02Member IONEXCHANG2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults03Member IONEXCHANG2024-01-012024-03-31in-bse-fin:OneReportableSegmentResults04Member IONEXCHANG2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults01Member IONEXCHANG2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults02Member IONEXCHANG2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults03Member IONEXCHANG2024-01-012024-03-31in-bse-fin:FourReportableSegmentResults04Member IONEXCHANG2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets01Member IONEXCHANG2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets02Member IONEXCHANG2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets03Member IONEXCHANG2024-01-012024-03-31in-bse-fin:OneReportableSegmentAssets04Member IONEXCHANG2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member IONEXCHANG2024-03-31in-bse-fin:OneReportableSegmentLiabilities01Member IONEXCHANG2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member IONEXCHANG2024-03-31in-bse-fin:OneReportableSegmentLiabilities02Member IONEXCHANG2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member IONEXCHANG2024-03-31in-bse-fin:OneReportableSegmentLiabilities03Member IONEXCHANG2024-01-012024-03-31in-bse-fin:OneReportableSegmentLiabilities04Member IONEXCHANG2024-03-31in-bse-fin:OneReportableSegmentLiabilities04Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500214 IONEXCHANG NOTLISTED ION Exchange (India) Limited Equity 2023-04-01 2024-03-31 2024-05-29 2024-05-17 INR Lakhs Yearly 11:00:00 20:00:00 2024-05-29 2024-05-29 true Cash Flow Indirect Declaration of unmodified opinion Multi segment 2024-01-01 2024-03-31 Audited Standalone 7346500000.00 170300000.00 7516800000.00 4680900000.00 251400000.00 52600000.00 663300000.00 12400000.00 90400000.00 822400000.00 6573400000.00 943400000.00 0.00 943400000.00 182400000.00 43500000.00 225900000.00 0.00 717500000.00 0.00 0.00 0.00 0.00 717500000.00 8900000.00 726400000.00 0.00 0.00 146700000.00 1 5.84 5.84 0.00 0.00 5.84 5.84 Notes 1) The Board of Directors has recommended a dividend of INR 1.50 [150%] per equity share having face value of INR 1 each for the financial year ended 31st March 2024. 2) 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 29th May 2024 and approved by the Board of Directors at their meeting held on 29th May 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 3) 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. 4) 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. 5) The figures of last quarter 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 of the respective years which were subjected to limited review. 6) Global Composites And Structurals Limited and Ion Exchange Environment Management Limited has amalgamated with Ion Exchange (India) Limited as per scheme of amalgamation approved by the Mumbai bench of National Company Law Tribunal on 21st February 2024. The scheme has taken effect from the appointed date i.e., 1st April, 2023. Both the above schemes of merger have been accounted under ‘the pooling of interests method’ i.e., in accordance with Appendix C of Ind AS 103 – Business Combinations and comparatives have been restated for the merger from the beginning of the previous year i.e., 1st April 2022. 7) 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 INR 2387 lacs (EUR 2,662,252). 8) The proposed merger of Ion Exchange Projects And Engineering Limited with Ion Exchange (India) Limited has been withdrawn. Multi segment 2023-04-01 2024-03-31 Audited Standalone 21800400000.00 470400000.00 22270800000.00 13013500000.00 906200000.00 -21600000.00 2418700000.00 67300000.00 329500000.00 2813700000.00 19527300000.00 2743500000.00 0.00 2743500000.00 673700000.00 28800000.00 702500000.00 0.00 2041000000.00 0.00 0.00 0.00 0.00 2041000000.00 -8800000.00 2032200000.00 0.00 0.00 146700000.00 1 10596800000.00 16.60 16.60 0.00 0.00 16.60 16.60 Others 822400000.00 Others 2813700000.00 2506400000.00 607200000.00 0.00 125000000.00 842300000.00 8700000.00 220000000.00 87300000.00 1158300000.00 78300000.00 241000000.00 4716200000.00 1886500000.00 5400000.00 9217300000.00 1103800000.00 4245900000.00 408100000.00 142100000.00 15122600000.00 1582600000.00 18591700000.00 23307900000.00 146700000.00 10596800000.00 10743500000.00 10743500000.00 438200000.00 232900000.00 671100000.00 231000000.00 902100000.00 34100000.00 6508400000.00 621600000.00 7164100000.00 4383000000.00 72200000.00 43000000.00 11662300000.00 12564400000.00 23307900000.00 Chemicals 1721800000.00 Consumer Products 727600000.00 Engineering 5089400000.00 Unallocated 10200000.00 Chemicals 6117600000.00 Consumer Products 2537000000.00 Engineering 13803100000.00 Unallocated 6800000.00 7549000000.00 22464500000.00 202500000.00 664100000.00 7346500000.00 21800400000.00 Chemicals 467200000.00 Consumer Products -29100000.00 Engineering 488900000.00 Unallocated 0.00 Chemicals 1660700000.00 Consumer Products -64400000.00 Engineering 1159300000.00 Unallocated 0.00 927000000.00 2755600000.00 12400000.00 67300000.00 -28800000.00 Notes: 1) Segments have been identified in line with the Ind AS 108 'Operating Segment'. 2) Global Composites And Structurals Limited and Ion Exchange Environment Management Limited has amalgamated with Ion Exchange (India) Limited as per scheme of amalgamation approved by the Mumbai bench of National Company Law Tribunal on 21st February 2024. The scheme has taken effect from the appointed date i.e., 1st April, 2023. Both the above schemes of merger have been accounted under ‘the pooling of interests method’ i.e., in accordance with Appendix C of Ind AS 103 – Business Combinations and comparatives have been restated for the merger from the beginning of the previous year i.e., 1st April 2022 -55200000.00 943400000.00 2743500000.00 Chemicals 3440100000.00 Consumer Products 695700000.00 Engineering 14930800000.00 Unallocated 4241300000.00 23307900000.00 Chemicals 1576800000.00 Consumer Products 614100000.00 Engineering 9298200000.00 Unallocated 1075300000.00 12564400000.00 67300000.00 -30900000.00 -2244200000.00 0.00 -265800000.00 0.00 0.00 0.00 0.00 1247100000.00 0.00 394600000.00 0.00 329500000.00 0.00 22500000.00 0.00 45100000.00 0.00 6400000.00 7900000.00 402300000.00 0.00 -2200000.00 0.00 0.00 -7200000.00 31300000.00 0.00 -816700000.00 1926800000.00 0.00 0.00 0.00 682100000.00 0.00 1244700000.00 0.00 168300000.00 0.00 0.00 0.00 0.00 0.00 0.00 4000000.00 1154400000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7900000.00 392600000.00 0.00 -691400000.00 0.00 -1609600000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 495100000.00 340000000.00 0.00 56000000.00 153700000.00 63100000.00 0.00 0.00 -117700000.00 -482600000.00 300000.00 -482300000.00 1586100000.00 1103800000.00 11800000.00 -11800000.00 2900000.00 -3000000.00