IOLCP2023-04-012023-06-30 IOLCP2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member IOLCP2023-06-30 IOLCP2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue01Member IOLCP2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue02Member IOLCP2023-04-012023-06-30in-bse-fin:OneReportableSegmentRevenue03Member IOLCP2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults01Member IOLCP2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults02Member IOLCP2023-04-012023-06-30in-bse-fin:OneReportableSegmentResults03Member IOLCP2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets01Member IOLCP2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets02Member IOLCP2023-04-012023-06-30in-bse-fin:OneReportableSegmentAssets03Member IOLCP2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member IOLCP2023-06-30in-bse-fin:OneReportableSegmentLiabilities01Member IOLCP2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member IOLCP2023-06-30in-bse-fin:OneReportableSegmentLiabilities02Member IOLCP2023-04-012023-06-30in-bse-fin:OneReportableSegmentLiabilities03Member IOLCP2023-06-30in-bse-fin:OneReportableSegmentLiabilities03Member IOLCP2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member IOLCP2023-04-012023-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 524164 IOLCP NOTLISTED IOL Chemicals and Pharmaceuticals Limited Equity 2023-04-01 2024-03-31 2023-08-09 2023-08-03 INR Crores First quarter 16:00:00 17:50:00 2023-08-09 2023-08-09 Not applicable Multi segment 2023-04-01 2023-06-30 Audited Consolidated 5631800000.00 70600000.00 5702400000.00 3767000000.00 1500000.00 -118900000.00 540900000.00 39500000.00 144500000.00 716100000.00 5090600000.00 611800000.00 0.00 611800000.00 146000000.00 7200000.00 153200000.00 0.00 458600000.00 0.00 0.00 0.00 0.00 458600000.00 -12300000.00 446300000.00 0.00 0.00 587100000.00 10 7.81 7.81 0.00 0.00 7.81 7.81 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 9th August 2023. 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 consolidated audited financial results for the quarter ended 30th June 2023 includes the financial results of Company’s wholly owned subsidiaries viz IOL- Foundation, IOL Life Sciences Limited and IOL Speciality Chemicals Limited, whereas the consolidated results for the corresponding quarter ended 30th June 2022 does not include the financial results of IOL Speciality Chemicals Limited as it filed the “Declaration for Commencement of Business” with the Registrar of Companies in the month of July 2022. 5. The Company commenced its Acetic Anhydride Plant for Captive Consumption as well as Merchant Sale with effect from 11th June 2023. 6. 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: 9th August 2023 Other Expenses 716100000.00 Chemical 3008400000.00 Pharmaceutical 3480400000.00 Unallocated 85700000.00 6574500000.00 872100000.00 5702400000.00 Chemical 100200000.00 Pharmaceutical 500500000.00 Unallocated 0.00 600700000.00 39500000.00 -50600000.00 611800000.00 Chemical 4516600000.00 Pharmaceutical 11264900000.00 Unallocated 5208600000.00 20990100000.00 Chemical 2309800000.00 Pharmaceutical 1614500000.00 Unallocated 1542300000.00 5466600000.00 Remeasurement gain/(loss) of defined benefit obligation -16300000.00 -16300000.00 -4100000.00 Net movement in effective portion of cash flow hedge reserve -200000.00 -200000.00 -100000.00