IONEXCHANG2024-04-012024-06-30 IONEXCHANG2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member IONEXCHANG2024-06-30 IONEXCHANG2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue01Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue02Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue03Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue04Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneReportableSegmentRevenue05Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults01Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults02Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults03Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults04Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneReportableSegmentResults05Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets01Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets02Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets03Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets04Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneReportableSegmentAssets05Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member IONEXCHANG2024-06-30in-bse-fin:OneReportableSegmentLiabilities01Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member IONEXCHANG2024-06-30in-bse-fin:OneReportableSegmentLiabilities02Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities03Member IONEXCHANG2024-06-30in-bse-fin:OneReportableSegmentLiabilities03Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities04Member IONEXCHANG2024-06-30in-bse-fin:OneReportableSegmentLiabilities04Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneReportableSegmentLiabilities05Member IONEXCHANG2024-06-30in-bse-fin:OneReportableSegmentLiabilities05Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member IONEXCHANG2024-04-012024-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500214 IONEXCHANG NOTLISTED ION Exchange (India) Limited Equity 2024-04-01 2025-03-31 2024-08-02 2024-07-19 INR Lakhs First quarter 11:00:00 17:45:00 2024-08-02 2024-08-02 Not applicable Multi segment 2024-04-01 2024-06-30 Unaudited Consolidated 5675700000.00 110700000.00 5786400000.00 3172400000.00 237600000.00 -21500000.00 868600000.00 29300000.00 104400000.00 776500000.00 5167300000.00 619100000.00 0.00 619100000.00 175100000.00 -200000.00 174900000.00 0.00 444200000.00 0.00 0.00 0.00 3600000.00 447800000.00 -3600000.00 444200000.00 449600000.00 -1800000.00 444800000.00 -600000.00 142300000.00 1 3.79 3.79 0.00 0.00 3.79 3.79 1) The consolidated financial results include the results of its subsidiaries - Aqua Investments (India) Limited, 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 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) IEI Environmental Management Sdn. Bhd. has filed for winding-up in March 2024. Further, 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. 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. 3) The above consolidated 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 2nd August 2024 and approved by the Board of Directors at their meeting held on 2nd August 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. 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. SEBI vide letter dated 16th May 2024 has directed IEEFL to deposit an amount of INR 2,202 Lacs towards repayment of money to the Investors. IEEFL has represented to SEBI to reconsider the matter in line with the Audit findings and is also in the process of initiating further steps as per legal advice. IEEFL does not envisage any liability on this account. The auditors of the IEEFL has included an 'Emphasis of matter' in their review report on this account. 7) Based on the recommendations of the Nomination and Remuneration Committee and in terms of the provisions of the Companies Act,2013, the Board and the members of the Company have reappointed Mr. Dinesh Sharma (DIN: 00051986) as a Whole-time Director of the Company for a term of 5 years with effect from April 1, 2024. In accordance with Part I of Schedule V of the Act, being a Non-Resident, the appointment is subject to the approval of the Central Government. An application has been made, providing all the details and documents, to the Central Government. Approval is awaited from the Central Government. Other Expenses 776500000.00 Chemicals 1994300000.00 Consumer Products 660200000.00 Engineering 3234800000.00 Others 0.00 Unallocated 200000.00 5889500000.00 213800000.00 5675700000.00 Chemicals 498300000.00 Consumer Products -33900000.00 Engineering 187500000.00 Others -200000.00 Unallocated 0.00 651700000.00 29300000.00 3300000.00 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. 3) The figures of the quarter ended 31st March 2024 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 2023, which were subjected to limited review. 619100000.00 Chemicals 5997500000.00 Consumer Products 645200000.00 Engineering 15965600000.00 Others 155700000.00 Unallocated 2348100000.00 25112100000.00 Chemicals 3130400000.00 Consumer Products 580600000.00 Engineering 9306000000.00 Others 20700000.00 Unallocated 1432100000.00 14469800000.00 Re measurement of defined benefit plans -3000000.00 -3000000.00 -700000.00 Movement in foreign currency translation reserve -1300000.00 -1300000.00 0.00