IONEXCHANG2023-07-012023-09-30 IONEXCHANG2023-07-012023-09-30 IONEXCHANG2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member IONEXCHANG2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member IONEXCHANG2023-09-30 IONEXCHANG2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue03Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue04Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue05Member IONEXCHANG2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member IONEXCHANG2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member IONEXCHANG2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue03Member IONEXCHANG2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue04Member IONEXCHANG2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue05Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults03Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults04Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults05Member IONEXCHANG2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member IONEXCHANG2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member IONEXCHANG2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults03Member IONEXCHANG2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults04Member IONEXCHANG2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults05Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets03Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets04Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets05Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member IONEXCHANG2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member IONEXCHANG2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member IONEXCHANG2023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities04Member IONEXCHANG2023-09-30in-bse-fin:OneReportableSegmentLiabilities04Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities05Member IONEXCHANG2023-09-30in-bse-fin:OneReportableSegmentLiabilities05Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member IONEXCHANG2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member IONEXCHANG2023-07-012023-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member IONEXCHANG2023-07-012023-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 500214 IONEXCHANG NOTLISTED ION Exchange (India) Limited Equity 2023-04-01 2024-03-31 2023-10-27 2023-10-16 INR Lakhs Half yearly 11:00:00 17:15:00 2023-10-27 2023-10-27 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Unaudited Consolidated 5329700000.00 95600000.00 5425300000.00 3279600000.00 222100000.00 -186500000.00 691100000.00 35600000.00 85000000.00 719500000.00 4846400000.00 578900000.00 0.00 578900000.00 168800000.00 -2500000.00 166300000.00 0.00 412600000.00 0.00 0.00 0.00 10900000.00 423500000.00 -3900000.00 419600000.00 425000000.00 -1500000.00 420400000.00 -800000.00 142300000.00 1 3.59 3.59 0.00 0.00 3.59 3.59 Notes: 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 September 2023. 4) 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. 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. 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. Multi segment 2023-04-01 2023-09-30 Unaudited Consolidated 10121900000.00 182200000.00 10304100000.00 5860700000.00 425500000.00 -84400000.00 1438900000.00 56100000.00 163700000.00 1389500000.00 9250000000.00 1054100000.00 0.00 1054100000.00 313600000.00 -5000000.00 308600000.00 0.00 745500000.00 0.00 0.00 0.00 11200000.00 756700000.00 -6600000.00 750100000.00 757700000.00 -1000000.00 750200000.00 -100000.00 142300000.00 1 6.39 6.39 0.00 0.00 6.39 6.39 Other Expenses 719500000.00 Other Expenses 1389500000.00 31800000.00 3032600000.00 344100000.00 160200000.00 15300000.00 59400000.00 50500000.00 41800000.00 0.00 152600000.00 244900000.00 124400000.00 146700000.00 4127600000.00 2507700000.00 4000000.00 6904900000.00 1642900000.00 3864000000.00 82000000.00 100400000.00 12598200000.00 13900000.00 1559400000.00 16679200000.00 20806800000.00 142300000.00 8793000000.00 8935300000.00 8967100000.00 689900000.00 198600000.00 888500000.00 239800000.00 61500000.00 5100000.00 1194900000.00 219800000.00 5208100000.00 461100000.00 5889000000.00 4589400000.00 117400000.00 49000000.00 10644800000.00 11839700000.00 20806800000.00 Chemicals 1761600000.00 Consumer Products 575900000.00 Engineering 3139000000.00 Others 0.00 Unallocated 0.00 Chemicals 3222400000.00 Consumer Products 1179200000.00 Engineering 6009900000.00 Others 0.00 Unallocated 0.00 5476500000.00 10411500000.00 146800000.00 289600000.00 5329700000.00 10121900000.00 Chemicals 423200000.00 Consumer Products -2700000.00 Engineering 193900000.00 Others 500000.00 Unallocated 0.00 Chemicals 789300000.00 Consumer Products -17400000.00 Engineering 342600000.00 Others 1000000.00 Unallocated 0.00 614900000.00 1115500000.00 35600000.00 56100000.00 400000.00 Notes: 1) Segments have been identified in line with the Ind AS 108 'Operating Segment'. 5300000.00 578900000.00 1054100000.00 Chemicals 4175700000.00 Consumer Products 608000000.00 Engineering 13786600000.00 Others 161800000.00 Unallocated 2074700000.00 20806800000.00 Chemicals 2334300000.00 Consumer Products 535800000.00 Engineering 8222500000.00 Others 22200000.00 Unallocated 724900000.00 11839700000.00 56100000.00 -112700000.00 238200000.00 0.00 -181800000.00 0.00 0.00 0.00 0.00 -617000000.00 0.00 501300000.00 0.00 163700000.00 0.00 36200000.00 0.00 39500000.00 0.00 22500000.00 300000.00 157400000.00 0.00 0.00 0.00 0.00 0.00 -900000.00 0.00 -12600000.00 1041500000.00 0.00 0.00 0.00 384300000.00 0.00 657200000.00 0.00 116100000.00 0.00 400000.00 0.00 0.00 0.00 0.00 2100000.00 342000000.00 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 300000.00 209300000.00 0.00 -138000000.00 0.00 -384800000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 110300000.00 278600000.00 0.00 28300000.00 148200000.00 49400000.00 0.00 8800000.00 -385400000.00 -113000000.00 2300000.00 -110700000.00 1753600000.00 1642900000.00 Remeasurement benefit of defined benefit plans -7800000.00 Remeasurement benefit of defined benefit plans -15700000.00 -7800000.00 -15700000.00 -2000000.00 -4000000.00 Movement in foreign currency translation reserve 1900000.00 Movement in foreign currency translation reserve 5100000.00 1900000.00 5100000.00 0.00 0.00