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ItemsThatWillNotBeReclassifiedToProfitAndLoss1

5002142025-04-012025-12-31

ItemsThatWillNotBeReclassifiedToProfitAndLoss1

iso4217:INRiso4217:INRxbrli:shares

500214

IONEXCHANG

NOTLISTED

INE570A01022

Ion Exchange (India) Limited

Main Board

Equity

2025-04-01

2026-03-31

2026-01-29

2026-01-20

INR

Lakhs

Quarterly

Third quarter

Multi segment

2026-01-29

14:30:00

2026-01-29

17:30:00

Not applicable

false

Not Applicable

2025-10-01

2025-12-31

Unaudited

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1.96

1) The above unaudited standalone financial results which are published in accordance with Regulation 33 of the SEBI (Listing Obligations & Disclosure Requirements) Regulations, 2015 ('Listing Regulations') have been reviewed by the Audit Committee at their meeting held on 29th January 2026 and approved by the Board of Directors at their meeting held on 29th January 2026. The financial results are prepared in accordance with the Ind AS prescribed under Section 133 of the Companies Act, 2013 and other accounting principles generally accepted in India. 2) On 21st November, 2025 the Government of India notified four Labour Codes. These Labour Codes consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment and amongst other things introduce changes, including a uniform definition of wages and enhanced benefits relating to leave. The adjustments for Labour Codes represent an increase in gratuity liability arising out of past service cost and increase in leave liability together by INR 1,454 Lacs. Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature, the Company has presented this incremental amount as ”Impact of Labour Codes" under "Exceptional Item" in the Standalone financial results for the quarter and nine months ended 31st December 2025. The Company continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits. 3) 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 1 each held by IEI Shareholding (Staff Welfare) Trusts and HMIL Shareholding (Staff Welfare) Trusts respectively. 4) Cost of material consumed includes direct expenses incurred on contracts of: a) INR 2,841 Lacs for the quarter ended 31st December 2025, INR 2,073 Lacs for the quarter ended 30th September 2025, and INR 1,774 Lacs for the quarter ended 31st December 2024. b) INR 6,724 Lacs for the nine months ended 31st December 2025 and INR 5,917 Lacs for the nine months ended 31st December 2024. c) INR 8,319 Lacs for the year ended 31st March 2025.

2025-04-01

2025-12-31

Unaudited

Standalone

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2377600000

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1188100000

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1187400000

146700000

9.67

Other Expenses

1038300000

Other Expenses

2775600000

Engineering

4044200000

Chemicals

1905200000

Consumer Products

986800000

Unallocated

Engineering

11350700000

Chemicals

5202600000

Consumer Products

2746900000

Unallocated

6936200000

19300200000

246900000

650200000

6689300000

18650000000

Engineering

248900000

Chemicals

400100000

Consumer Products

-34400000

Unallocated

Engineering

732600000

Chemicals

1348100000

Consumer Products

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Unallocated

614600000

2008000000

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104700000

226900000

310400000

321300000

1592900000

Engineering

16156900000

Chemicals

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Consumer Products

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Unallocated

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Engineering

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Chemicals

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Consumer Products

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1) Segments have been identified in line with the Ind AS 108 'Operating Segment'. 2) Unallocable expenses includes INR 1,454 Lacs and INR 1,697 Lacs in Standalone and Consolidated Segment respectively towards impact of Labour Codes for the quarter and nine months ended 31st December 2025.

Remeasurement benefit of defined benefit plans

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Remeasurement benefit of defined benefit plans

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-100000

-200000

-700000