IONEXCHANG2023-04-012023-06-30 IONEXCHANG2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member IONEXCHANG2023-06-30 IONEXCHANG2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue01Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue02Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue03Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue04Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue05Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults01Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults02Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults03Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults04Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults05Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets01Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets02Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets03Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets04Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets05Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member IONEXCHANG2023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member IONEXCHANG2023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities03Member IONEXCHANG2023-06-30in-bse-fin:OneReportableSegmentLiabilities03Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities04Member IONEXCHANG2023-06-30in-bse-fin:OneReportableSegmentLiabilities04Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities05Member IONEXCHANG2023-06-30in-bse-fin:OneReportableSegmentLiabilities05Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member IONEXCHANG2023-04-012023-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500214 IONEXCHANG NOTLISTED ION Exchange (India) Limited Equity 2023-04-01 2024-03-31 2023-07-26 2023-07-14 INR Lakhs First quarter 11:15:00 16:00:00 2023-07-26 2023-07-26 Not applicable Multi segment 2023-04-01 2023-06-30 Unaudited Consolidated 4792200000.00 86600000.00 4878800000.00 2581100000.00 203400000.00 102100000.00 747800000.00 20500000.00 78700000.00 670000000.00 4403600000.00 475200000.00 0.00 475200000.00 144800000.00 -2500000.00 142300000.00 0.00 332900000.00 0.00 0.00 0.00 300000.00 333200000.00 -2700000.00 330500000.00 332700000.00 500000.00 329800000.00 700000.00 142300000.00 1 2.81 2.81 0.00 0.00 2.81 2.81 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 30th June 2023. 5) 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. 6) 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. 7) 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. Accordingly IEEFL has submitted various documents to auditors and their report is awaited. 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. 8) The board of directors at their meeting held on 3rd February 2023 had approved a scheme of amalgamation between Global Composites And Structurals Limited and Ion Exchange Environment Management Limited with Ion Exchange (India) Limited with appointed date as 1st April 2023, subject to approval from regulatory or administrative authority. 9) The board of directors at their meeting held on 23rd March 2023 had approved a scheme of amalgamation between Ion Exchange Projects And Engineering Limited with Ion Exchange (India) Limited with appointed date as 1st April 2023, subject to approval from regulatory or administrative authority. Other expenses 670000000.00 Chemicals 1460800000.00 Consumer Products 603300000.00 Engineering 2870900000.00 Others 0.00 Unallocated 0.00 4935000000.00 142800000.00 4792200000.00 Chemicals 366100000.00 Consumer Products -14700000.00 Engineering 148700000.00 Others 500000.00 Unallocated 0.00 500600000.00 20500000.00 4900000.00 1) Segments have been identified in line with the Ind AS 108 on Segment Reporting. 2) The figures of the quarter ended 31st March 2023 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 2022, which were subjected to limited review. 3) 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 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 30th June 2023. 475200000.00 Chemicals 4113500000.00 Consumer Products 540100000.00 Engineering 13241300000.00 Others 154300000.00 Unallocated 1744700000.00 19793900000.00 Chemicals 2371000000.00 Consumer Products 478700000.00 Engineering 7432300000.00 Others 20500000.00 Unallocated 802900000.00 11105400000.00 Remeasurement benefit of defined benefit plans -7900000.00 -7900000.00 -2000000.00 Movement in foreign currency translation reserve 3200000.00 3200000.00 0.00