IONEXCHANG2024-10-012024-12-31 IONEXCHANG2024-10-012024-12-31 IONEXCHANG2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member IONEXCHANG2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member IONEXCHANG2024-12-31 IONEXCHANG2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue01Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue02Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue03Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue04Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneReportableSegmentRevenue05Member IONEXCHANG2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue01Member IONEXCHANG2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue02Member IONEXCHANG2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue03Member IONEXCHANG2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue04Member IONEXCHANG2024-10-012024-12-31in-bse-fin:FourReportableSegmentRevenue05Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults01Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults02Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults03Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults04Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneReportableSegmentResults05Member IONEXCHANG2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults01Member IONEXCHANG2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults02Member IONEXCHANG2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults03Member IONEXCHANG2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults04Member IONEXCHANG2024-10-012024-12-31in-bse-fin:FourReportableSegmentResults05Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets01Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets02Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets03Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets04Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneReportableSegmentAssets05Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member IONEXCHANG2024-12-31in-bse-fin:OneReportableSegmentLiabilities01Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member IONEXCHANG2024-12-31in-bse-fin:OneReportableSegmentLiabilities02Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member IONEXCHANG2024-12-31in-bse-fin:OneReportableSegmentLiabilities03Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities04Member IONEXCHANG2024-12-31in-bse-fin:OneReportableSegmentLiabilities04Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneReportableSegmentLiabilities05Member IONEXCHANG2024-12-31in-bse-fin:OneReportableSegmentLiabilities05Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member IONEXCHANG2024-10-012024-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member IONEXCHANG2024-10-012024-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member IONEXCHANG2024-10-012024-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500214 IONEXCHANG NOTLISTED ION Exchange (India) Limited Equity 2024-04-01 2025-03-31 2025-01-23 2025-01-14 INR Lakhs Third quarter 11:00:00 17:00:00 2025-01-23 2025-01-23 Not applicable Multi segment 2024-10-01 2024-12-31 Unaudited Consolidated 6905100000.00 83500000.00 6988600000.00 4169600000.00 293300000.00 -97300000.00 842700000.00 33000000.00 113300000.00 942100000.00 6296700000.00 691900000.00 0.00 691900000.00 156700000.00 44900000.00 201600000.00 0.00 490300000.00 0.00 0.00 0.00 5600000.00 495900000.00 -9100000.00 486800000.00 485600000.00 10300000.00 476100000.00 10700000.00 142300000.00 1 4.10 4.10 0.00 0.00 4.10 4.10 Notes: 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'), as amended, have been reviewed by the Audit Committee at their meeting held on 23rd January 2025 and approved by the Board of Directors at their meeting held on 23rd January 2025. The financial results are prepared in accordance with the Ind AS 34 prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting policies and principles. 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 INR 1 each held by IEI Shareholding (Staff Welfare) Trusts and HMIL Shareholding (Staff Welfare) Trusts respectively. 5) 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. SEBI vide email dated 7th August 2024 rejected company’s request. Company has filed appeal with SAT which came up for hearing on 17th October 2024. In the hearing the counsel for SEBI made a statement that SEBI will not initiate any recovery proceedings till the next date of hearing. SEBI filed its reply and the matter will come up for hearing on 10th February 2025. 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. Multi segment 2024-04-01 2024-12-31 Unaudited Consolidated 19025500000.00 337700000.00 19363200000.00 11122900000.00 783000000.00 -64200000.00 2526300000.00 98500000.00 326600000.00 2577700000.00 17370800000.00 1992400000.00 0.00 1992400000.00 518600000.00 34700000.00 553300000.00 0.00 1439100000.00 0.00 0.00 0.00 11000000.00 1450100000.00 -7500000.00 1442600000.00 1444600000.00 5500000.00 1434700000.00 7900000.00 142300000.00 1 12.19 12.19 0.00 0.00 12.19 12.19 Other Expenses 942100000.00 Other Expenses 2577700000.00 Chemicals 1993400000.00 Consumer Products 771600000.00 Engineering 4301100000.00 Others 0.00 Unallocated 0.00 Chemicals 5955500000.00 Consumer Products 2122900000.00 Engineering 11485000000.00 Others 0.00 Unallocated 200000.00 7066100000.00 19563600000.00 161000000.00 538100000.00 6905100000.00 19025500000.00 Chemicals 522900000.00 Consumer Products -29200000.00 Engineering 256500000.00 Others -6800000.00 Unallocated 0.00 Chemicals 1543300000.00 Consumer Products -97700000.00 Engineering 679200000.00 Others -8300000.00 Unallocated 0.00 743400000.00 2116500000.00 33000000.00 98500000.00 18500000.00 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. 25600000.00 691900000.00 1992400000.00 Chemicals 7820800000.00 Consumer Products 840600000.00 Engineering 16496800000.00 Others 161100000.00 Unallocated 2172900000.00 27492200000.00 Chemicals 3341400000.00 Consumer Products 727700000.00 Engineering 9677900000.00 Others 20700000.00 Unallocated 2261800000.00 16029500000.00 Remeasurement benefit of defined benefit plans -3000000.00 Remeasurement benefit of defined benefit plans -8900000.00 -3000000.00 -8900000.00 -700000.00 -2200000.00 Movement in foreign currency translation reserve -6800000.00 Movement in foreign currency translation reserve -800000.00 -6800000.00 -800000.00 0.00 0.00