5241642025-10-012025-12-315241642025-12-315241642025-04-012025-12-315241642025-10-012025-12-31in-capmkt:OtherExpenses1Member5241642025-04-012025-12-31in-capmkt:OtherExpenses1Member5241642025-10-012025-12-31in-capmkt:ReportableSegments1Member5241642025-10-012025-12-31in-capmkt:ReportableSegments2Member5241642025-10-012025-12-31in-capmkt:ReportableSegments3Member5241642025-04-012025-12-31in-capmkt:ReportableSegments1Member5241642025-04-012025-12-31in-capmkt:ReportableSegments2Member5241642025-04-012025-12-31in-capmkt:ReportableSegments3Member5241642025-10-012025-12-31in-capmkt:ReportableSegments1Member5241642025-10-012025-12-31in-capmkt:ReportableSegments2Member5241642025-10-012025-12-31in-capmkt:ReportableSegments3Member5241642025-04-012025-12-31in-capmkt:ReportableSegments1Member5241642025-04-012025-12-31in-capmkt:ReportableSegments2Member5241642025-04-012025-12-31in-capmkt:ReportableSegments3Member5241642025-10-012025-12-31in-capmkt:ReportableSegments1Member5241642025-12-31in-capmkt:ReportableSegments1Member5241642025-10-012025-12-31in-capmkt:ReportableSegments2Member5241642025-12-31in-capmkt:ReportableSegments2Member5241642025-10-012025-12-31in-capmkt:ReportableSegments3Member5241642025-12-31in-capmkt:ReportableSegments3Member5241642025-10-012025-12-31in-capmkt:ReportableSegments1Member5241642025-12-31in-capmkt:ReportableSegments1Member5241642025-10-012025-12-31in-capmkt:ReportableSegments2Member5241642025-12-31in-capmkt:ReportableSegments2Member5241642025-10-012025-12-31in-capmkt:ReportableSegments3Member5241642025-12-31in-capmkt:ReportableSegments3Member5241642025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15241642025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15241642025-10-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15241642025-04-012025-12-31ItemsThatWillBeReclassifiedToProfitAndLoss15241642025-10-012025-12-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares524164IOLCPNOTLISTEDINE485C01029IOL Chemicals and Pharmaceuticals LimitedMain BoardEquity2025-04-012026-03-312026-02-112026-01-23INRCroresQuarterlyThird quarterMulti segment2026-02-1113:15:002026-02-1114:31:00Declaration of unmodified opinion2025-10-012025-12-31UnauditedConsolidated580390000052900000585680000035670000001900000255500000569300000363000002018000008374000005469200000387600000-1121000002755000005980000099000006970000002058000000000205800000140000020720000058710000020.70.7000.70.71. The aforesaid standalone and consolidated unaudited financial results for the quarter and nine months ended 31st December 2025 were reviewed and recommended by the Audit Committee to the Board of Directors and subsequently approved by the Board of Directors at their respective meetings held on 11th February 2026. The said financial results have been subjected to a Limited Review by the Statutory Auditors of the Company, who have issued an unmodified report thereon. The financial results, along with the Auditor’s Report are being filed with the National Stock Exchange of India Limited and BSE Limited and are also available on the Company’s website. <BR> <BR> 2. The financial results are 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 and are in compliance with the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements} Regulations 2015. <BR> <BR> 3. The Government of India, on 21st November 2025, notified the four Labour Codes—namely the Code on Wages, 2019 the Industrial Relations Code, 2020 the Code on Social Security, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 thereby consolidating the existing labour laws. The Company has assessed the incremental impact based on the best information available as at the reporting date. Given the regulatory-driven and non-recurring nature, the impact of Rs. 11.21 crore, primarily arising from changes in the wage definition, has been disclosed as an Exceptional Item in the financial results for the period ended 31st December 2025. The Company continues to monitor developments on the rules including clarifications/ additional guidance from authorities and will continue to assess the accounting implications basis such developments/ guidance as needed. <BR> <BR> 4. The Board of Directors has declared an Interim Dividend of Rs 1/- (50 %) per Equity Share having face value of Rs 2/- each, for the financial year 2025- 26. The Record Date for the purpose of ascertaining the entitlement of receiving the interim dividend has been fixed on 17th February 2026. <BR> <BR> 5. During the quarter ended 31st December 2025, the Board of Directors approved the closure of IOL Life Sciences Limited, a wholly owned subsidiary of the Company, by way of striking off its name from the Register of Companies in accordance with Section 248 of the Companies Act, 2013. Pursuant to the said approval, an application for striking off was filed with the Registrar of Companies (“RoC”), Ministry of Corporate Affairs, on 27th January 2026. <BR> <BR> 6. During the quarter ended 31st December 2025, the Company incorporated an overseas wholly owned subsidiary, IOL Pharmaxis UK Limited, in the United Kingdom on 16th October 2025 under the Companies Act, 2006 of England and Wales, and the business operations have not yet commenced. <BR> <BR> 7. In accordance with Ind AS 108 – Operating Segments, the Company has identified two reportable operating segments, namely ‘Pharmaceuticals’ and ‘Chemicals’. The financial information relating to these operating segments is disclosed in the Financial Results. <BR> <BR> 8. The previous financial period figures have been regrouped/rearranged/restated, wherever 2025-04-012025-12-31UnauditedConsolidated169961000001954000001719150000010999500000190000014700000017793000001134000005994000002303400000159439000001247600000-11210000011355000002543000003640000029070000008448000000000844800000-110000084370000058710000022.882.88002.882.88Other Expenses837400000Other Expenses2303400000Chemical2878200000Pharmaceutical3560500000Unallocated53000000Chemical8541100000Pharmaceutical10217400000Unallocated1954000006491700000189539000006349000001762400000585680000017191500000Chemical64600000Pharmaceutical345000000Unallocated0Chemical174200000Pharmaceutical1100400000Unallocated0409600000127460000036300000113400000-14300000-864000003876000001247600000Chemical5448300000Pharmaceutical14554400000Unallocated438240000024385100000024385100000Chemical2352300000Pharmaceutical1810900000Unallocated2501600000666480000006664800000Items that will not be reclassified to profit or loss1080000010800000Items that will not be reclassified to profit or loss-1000000-10000002700000-300000Items that will be reclassified to profit or loss-8900000-8900000Items that will be reclassified to profit or loss-500000-500000-2200000-1000001400000-1100000UnauditedtrueM/s Ashwani & Associatestrue2029-01-31