5002142025-10-012025-12-315002142025-12-315002142025-04-012025-12-315002142025-10-012025-12-31in-capmkt:OtherExpenses1Member5002142025-04-012025-12-31in-capmkt:OtherExpenses1Member5002142025-10-012025-12-31in-capmkt:ReportableSegments1Member5002142025-10-012025-12-31in-capmkt:ReportableSegments2Member5002142025-10-012025-12-31in-capmkt:ReportableSegments3Member5002142025-10-012025-12-31in-capmkt:ReportableSegments4Member5002142025-10-012025-12-31in-capmkt:ReportableSegments5Member5002142025-04-012025-12-31in-capmkt:ReportableSegments1Member5002142025-04-012025-12-31in-capmkt:ReportableSegments2Member5002142025-04-012025-12-31in-capmkt:ReportableSegments3Member5002142025-04-012025-12-31in-capmkt:ReportableSegments4Member5002142025-04-012025-12-31in-capmkt:ReportableSegments5Member5002142025-10-012025-12-31in-capmkt:ReportableSegments1Member5002142025-10-012025-12-31in-capmkt:ReportableSegments2Member5002142025-10-012025-12-31in-capmkt:ReportableSegments3Member5002142025-10-012025-12-31in-capmkt:ReportableSegments4Member5002142025-10-012025-12-31in-capmkt:ReportableSegments5Member5002142025-04-012025-12-31in-capmkt:ReportableSegments1Member5002142025-04-012025-12-31in-capmkt:ReportableSegments2Member5002142025-04-012025-12-31in-capmkt:ReportableSegments3Member5002142025-04-012025-12-31in-capmkt:ReportableSegments4Member5002142025-04-012025-12-31in-capmkt:ReportableSegments5Member5002142025-10-012025-12-31in-capmkt:ReportableSegments1Member5002142025-12-31in-capmkt:ReportableSegments1Member5002142025-10-012025-12-31in-capmkt:ReportableSegments2Member5002142025-12-31in-capmkt:ReportableSegments2Member5002142025-10-012025-12-31in-capmkt:ReportableSegments3Member5002142025-12-31in-capmkt:ReportableSegments3Member5002142025-10-012025-12-31in-capmkt:ReportableSegments4Member5002142025-12-31in-capmkt:ReportableSegments4Member5002142025-10-012025-12-31in-capmkt:ReportableSegments5Member5002142025-12-31in-capmkt:ReportableSegments5Member5002142025-10-012025-12-31in-capmkt:ReportableSegments1Member5002142025-12-31in-capmkt:ReportableSegments1Member5002142025-10-012025-12-31in-capmkt:ReportableSegments2Member5002142025-12-31in-capmkt:ReportableSegments2Member5002142025-10-012025-12-31in-capmkt:ReportableSegments3Member5002142025-12-31in-capmkt:ReportableSegments3Member5002142025-10-012025-12-31in-capmkt:ReportableSegments4Member5002142025-12-31in-capmkt:ReportableSegments4Member5002142025-10-012025-12-31in-capmkt:ReportableSegments5Member5002142025-12-31in-capmkt:ReportableSegments5Member5002142025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15002142025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25002142025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15002142025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25002142025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15002142025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares500214IONEXCHANGNOTLISTEDINE570A01022Ion Exchange (India) LimitedMain BoardEquity2025-04-012026-03-312026-01-292026-01-20INRLakhsQuarterlyThird quarterMulti segment2026-01-2914:30:002026-01-2917:30:00Not applicable2025-10-012025-12-31UnauditedConsolidated734440000011520000074596000004356700000389600000-13110000010459000007570000018570000010908000007013300000446300000-1697000002766000007750000037000008120000001954000000001020000020560000070000002126000002030000002600000208200000440000014230000011.711.71001.711.711) The above unaudited consolidated financial results include the results of its subsidiaries - Aqua Investments (India) Limited, 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 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, Watercare Investments (India) Limited, and also includes share of profit / (loss) of its associates - Aquanomics Systems Limited, Ion Exchange Financial Products Private Limited, Ion Exchange PSS Co. Limited. <BR> <BR> 2) The above unaudited consolidated 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. <BR> <BR> 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 INR 1 each held by IEI Shareholding (Staff Welfare) Trusts and HMIL Shareholding (Staff Welfare) Trusts respectively. <BR> <BR> 4) Cost of material consumed includes direct expenses incurred on contracts: <BR> <BR> a) INR 3,007 Lacs for the quarter ended 31st December 2025, INR 2,221 Lacs for the quarter ended 30th September 2025 and INR 1,887 Lacs for the quarter ended 31st December 2024. <BR> <BR> b) INR 7,171 Lacs for nine months ended 31st December 2025 and INR 6,298 Lacs for nine months ended 31st December 2024. <BR> c) INR 8,864 Lacs for the year ended 31st March 2025. <BR> <BR> 5) 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 1,697 Lacs. Considering the impact arising out of an enactment of the new legislation is an event of non-recurring nature, the group has presented this incremental amount as ”Impact of Labour Codes" under "Exceptional Item" in the Consolidated financial results for the quarter and nine months ended 31st December 2025. The group continues to monitor the developments pertaining to Labour Codes and will evaluate impact if any on the measurement of liability pertaining to employee benefits. <BR> <BR> 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. SEBI vide letter dated 16th May 2024 has directed IEEFL to deposit an amount of INR 2,202 Lacs towards repayment of money to the Investors. IEEFL has represented to SEBI to reconsider the matter in line with the Audit findings. SEBI vide email dated 7th August 2024 rejected company’s request. Company has filed appeal with SAT which came up for hearing on 17th October 2024. In the hearing the counsel for SEBI made a statement that SEBI will not initiate any recovery proceedings till the next date of hearing. SEBI filed its reply and IEEFL has filed its rejoinder. The matter will come up for hearing on 27th March 2026. IEEFL does not envisage any liability on this account. The auditors of the IEEFL has included an 'Emphasis of matter' in their review report on this account. <BR> 2025-04-012025-12-31UnauditedConsolidated2051570000043520000020950900000120702000001036800000-46230000029931000001321000004300000002975100000191750000001775900000-169700000160620000041100000024400000435400000011708000000001840000011892000005470000012439000001185300000390000012335000001040000014230000011010001010Other Expenses1090800000Other Expenses2975100000Engineering4297400000Chemicals2307100000Consumer Products986800000Others0Unallocated0Engineering12038900000Chemicals6380100000Consumer Products2746900000Others0Unallocated0759130000021165900000246900000650200000734440000020515700000Engineering186400000Chemicals430900000Consumer Products-33300000Others-7600000Unallocated0Engineering687800000Chemicals1488700000Consumer Products-69300000Others-7400000Unallocated05764000002099800000757000001321000002241000003615000002766000001606200000Engineering16945000000Chemicals11303900000Consumer Products1355400000Others168100000Unallocated170480000031477200000031477200000Engineering9246400000Chemicals7087000000Consumer Products1109600000Others16800000Unallocated861800000183216000000183216000001) Segments have been identified in line with the Ind AS 108 'Operating Segment'. <BR> <BR> 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-900000Share of Other Comprehensive Income in associates-600000-1500000Remeasurement benefit of defined benefit plans-1500000Share of Other Comprehensive Income in associates-1100000-2600000-100000-200000Movement in foreign currency translation reserve84000008400000Movement in foreign currency translation reserve571000005710000000700000054700000