IOLCP2023-07-012023-09-30 IOLCP2023-07-012023-09-30 IOLCP2023-07-012023-09-30in-bse-fin:OneOperatingExpenses01Member IOLCP2023-07-012023-09-30in-bse-fin:FourOperatingExpenses01Member IOLCP2023-09-30 IOLCP2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue01Member IOLCP2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue02Member IOLCP2023-07-012023-09-30in-bse-fin:OneReportableSegmentRevenue03Member IOLCP2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue01Member IOLCP2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue02Member IOLCP2023-07-012023-09-30in-bse-fin:FourReportableSegmentRevenue03Member IOLCP2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults01Member IOLCP2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults02Member IOLCP2023-07-012023-09-30in-bse-fin:OneReportableSegmentResults03Member IOLCP2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults01Member IOLCP2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults02Member IOLCP2023-07-012023-09-30in-bse-fin:FourReportableSegmentResults03Member IOLCP2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets01Member IOLCP2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets02Member IOLCP2023-07-012023-09-30in-bse-fin:OneReportableSegmentAssets03Member IOLCP2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member IOLCP2023-09-30in-bse-fin:OneReportableSegmentLiabilities01Member IOLCP2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member IOLCP2023-09-30in-bse-fin:OneReportableSegmentLiabilities02Member IOLCP2023-07-012023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member IOLCP2023-09-30in-bse-fin:OneReportableSegmentLiabilities03Member IOLCP2023-07-012023-09-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member IOLCP2023-07-012023-09-30in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member IOLCP2023-07-012023-09-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member IOLCP2023-07-012023-09-30in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 524164 IOLCP NOTLISTED IOL Chemicals and Pharmaceuticals Limited Equity 2023-04-01 2024-03-31 2023-11-08 2023-10-30 INR Crores Half yearly 12:30:00 15:50:00 2023-11-08 2023-11-08 true Cash Flow Indirect Not applicable Multi segment 2023-07-01 2023-09-30 Audited Standalone 5453000000.00 71100000.00 5524100000.00 3509900000.00 0.00 25300000.00 489900000.00 44400000.00 156700000.00 786900000.00 5013100000.00 511000000.00 0.00 511000000.00 111100000.00 22000000.00 133100000.00 0.00 377900000.00 0.00 0.00 0.00 0.00 377900000.00 -4800000.00 373100000.00 0.00 0.00 587100000.00 10 6.44 6.44 0.00 0.00 6.44 6.44 Multi segment 2023-04-01 2023-09-30 Audited Standalone 11084800000.00 141700000.00 11226500000.00 7276900000.00 1500000.00 -93600000.00 1030800000.00 83900000.00 301100000.00 1499600000.00 10100200000.00 1126300000.00 0.00 1126300000.00 257100000.00 29200000.00 286300000.00 0.00 840000000.00 0.00 0.00 0.00 0.00 840000000.00 -17100000.00 822900000.00 0.00 0.00 587100000.00 10 14.31 14.31 0.00 0.00 14.31 14.31 Other Expenses 786900000.00 Other Expenses 1499600000.00 8435200000.00 397900000.00 0.00 111800000.00 177100000.00 0.00 2203100000.00 2380200000.00 293900000.00 11619000000.00 3162700000.00 27000000.00 4901100000.00 30700000.00 552800000.00 0.00 144000000.00 5655600000.00 71100000.00 294100000.00 9183500000.00 20802500000.00 587100000.00 15301300000.00 15888400000.00 15888400000.00 0.00 0.00 27500000.00 587000000.00 800000.00 615300000.00 590500000.00 3144100000.00 309500000.00 4044100000.00 163600000.00 91100000.00 4298800000.00 4914100000.00 20802500000.00 Chemical 2902400000.00 Pharmaceutical 3323400000.00 Unallocated 90600000.00 Chemical 5910800000.00 Pharmaceutical 6803800000.00 Unallocated 176300000.00 6316400000.00 12890900000.00 792300000.00 1664400000.00 5524100000.00 11226500000.00 Chemical 30200000.00 Pharmaceutical 504300000.00 Unallocated 0.00 Chemical 130400000.00 Pharmaceutical 1004800000.00 Unallocated 0.00 534500000.00 1135200000.00 44400000.00 83900000.00 -20900000.00 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 8th November 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. During the quarter, on account of implementation of SAP-S4 HANA, the Company has adopted a moving weighted average method for valuation of raw materials inventory from FIFO method. There is no material impact due to above said change in valuation method. 4. 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. 5. 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: 8th November 2023 -75000000.00 511000000.00 1126300000.00 Chemical 4498400000.00 Pharmaceutical 11987500000.00 Unallocated 4316700000.00 20802600000.00 Chemical 1665200000.00 Pharmaceutical 1517300000.00 Unallocated 1731700000.00 4914200000.00 83900000.00 92500000.00 361400000.00 0.00 0.00 0.00 0.00 0.00 0.00 37000000.00 0.00 0.00 0.00 301100000.00 0.00 0.00 0.00 0.00 0.00 -13600000.00 0.00 75100000.00 0.00 0.00 0.00 0.00 0.00 -300000.00 0.00 786900000.00 1913200000.00 0.00 0.00 0.00 310000000.00 0.00 1603200000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 10100000.00 1139100000.00 2400000.00 3500000.00 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 64000000.00 0.00 -224600000.00 0.00 -1290700000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -205800000.00 0.00 1800000.00 0.00 0.00 83800000.00 0.00 0.00 -291400000.00 21100000.00 0.00 21100000.00 9600000.00 30700000.00 Remeasurement gain/(loss) of defined benefit obligation -6200000.00 Remeasurement gain/(loss) of defined benefit obligation -22500000.00 -6200000.00 -22500000.00 -1600000.00 -5700000.00 Net movement in effective portion of cash flow hedge reserve -200000.00 Net movement in effective portion of cash flow hedge reserve -400000.00 -200000.00 -400000.00 0.00 -100000.00