5241642026-01-012026-03-315241642026-03-315241642025-03-315241642025-04-012026-03-315241642026-01-012026-03-31in-capmkt:OtherExpenses1Member5241642025-04-012026-03-31in-capmkt:OtherExpenses1Member5241642026-03-31OtherNoncurrentFinancialAssetsDomain15241642026-03-31OtherNoncurrentAssetsDomain15241642026-03-31OtherNoncurrentAssetsDomain25241642026-03-31OtherCurrentFinancialAssetsDomain15241642026-03-31OtherCurrentAssetsDomain15241642026-03-31OtherNoncurrentFinancialLiabilitiesDomain15241642026-03-31OtherCurrentFinancialLiabilitiesDomain15241642026-03-31OtherCurrentFinancialLiabilitiesDomain25241642026-03-31OtherCurrentLiabilitiesDomain15241642026-01-012026-03-31in-capmkt:ReportableSegments1Member5241642026-01-012026-03-31in-capmkt:ReportableSegments2Member5241642026-01-012026-03-31in-capmkt:ReportableSegments3Member5241642025-04-012026-03-31in-capmkt:ReportableSegments1Member5241642025-04-012026-03-31in-capmkt:ReportableSegments2Member5241642025-04-012026-03-31in-capmkt:ReportableSegments3Member5241642026-01-012026-03-31in-capmkt:ReportableSegments1Member5241642026-01-012026-03-31in-capmkt:ReportableSegments2Member5241642026-01-012026-03-31in-capmkt:ReportableSegments3Member5241642025-04-012026-03-31in-capmkt:ReportableSegments1Member5241642025-04-012026-03-31in-capmkt:ReportableSegments2Member5241642025-04-012026-03-31in-capmkt:ReportableSegments3Member5241642026-01-012026-03-31in-capmkt:ReportableSegments1Member5241642026-03-31in-capmkt:ReportableSegments1Member5241642026-01-012026-03-31in-capmkt:ReportableSegments2Member5241642026-03-31in-capmkt:ReportableSegments2Member5241642026-01-012026-03-31in-capmkt:ReportableSegments3Member5241642026-03-31in-capmkt:ReportableSegments3Member5241642026-01-012026-03-31in-capmkt:ReportableSegments1Member5241642026-03-31in-capmkt:ReportableSegments1Member5241642026-01-012026-03-31in-capmkt:ReportableSegments2Member5241642026-03-31in-capmkt:ReportableSegments2Member5241642026-01-012026-03-31in-capmkt:ReportableSegments3Member5241642026-03-31in-capmkt:ReportableSegments3Member5241642026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15241642025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15241642026-01-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15241642025-04-012026-03-31ItemsThatWillBeReclassifiedToProfitAndLoss15241642026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares524164IOLCPNOTLISTEDINE485C01029IOL Chemicals and Pharmaceuticals LimitedMain BoardEquity2025-04-012026-03-312026-05-202026-05-13INRCroresQuarterlyFourth quarterMulti segment2026-05-2012:30:002026-05-2014:20:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31UnauditedConsolidated6194500000184000006212900000401660000038300000-332300000703300000321000002029000008439000005504800000708100000070810000015120000025300000176500000053160000000005316000002710000055870000058710000021.811.81001.811.81NOTES: <BR> 1. The above standalone and consolidated audited financial results for the quarter and year ended 31st March 2026 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 20th May 2026. <BR> <BR> 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 and are in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Statutory Auditors have expressed an unmodified opinion on these results. <BR> <BR> 3. On 21st November 2025, the Government of India notified four Labour Codes effective immediately, replacing the existing 29 labour laws. In accordance with Ind AS 19 - Employee benefits, changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of past service cost in the Statement of Profit and Loss and this approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. Accordingly, the company during 31st December 2025 quarter has recognized an amount of Rs 11.21 crore under exceptional items. The company has considered restructured compensation of its employees with effect from 1st April 2026. The company continues to monitor the finalisation of Central and State Rules, as well as Government clarifications on other aspects of the Labour Codes and will incorporate appropriate accounting treatment based on these developments as required <BR> <BR> 4. During the year under review, the Company incorporated a wholly owned subsidiary namely “IOL Pharmaxis UK Limited” in the United Kingdom with an objective to strengthen its international presence and expand global customer engagement in Pharmaceuticals and Chemicals business, however, yet to commence business operations. Accordingly, the financial statements have not been included in the consolidated financial results of the Company. <BR> <BR> 5. IOL Life Sciences Limited, wholly owned subsidiary of the company, had filed application for striking off under Section 248 of the Companies Act, 2013 on 24th January 2026 and the name of the said subsidiary was subsequently struck off from the Register of Companies w.e.f. 1st April 2026. <BR> <BR> 6. The Company operates in two reportable business segments viz. “Pharmaceuticals” and “Chemicals” in accordance with Ind AS 108 – Operating Segments. <BR> <BR> 7. The figures for the quarter ended 31st March 2026 and 31st March 2025 are the balancing figures between the audited figures in respect of full financial year and the published year-to-date figures up to the third quarter of the respective financial years, which were subjected to limited review. <BR> <BR> 8. The previous financial period figures have been regrouped/rearranged/restated, wherever considered necessary to make them comparable with current period figures. <BR> <BR> <BR> by order of the Board <BR> IOL Chemicals and Pharmaceuticals Limited <BR> <BR> <BR> sd/- <BR> Vikas Gupta <BR> Joint Managing Director <BR> DIN: 07198109 <BR> <BR> Place: Ludhiana <BR> Date: 20th May 2026 2025-04-012026-03-31AuditedConsolidated23190600000213800000234044000001501610000040200000-18530000024826000001455000008023000003147300000214487000001955700000-11210000018436000004055000006170000046720000001376400000000013764000002600000014024000005871000002173967000004.694.69004.694.69Other Expenses843900000Other Expenses31473000001165380000093610000001278000001930000017410000004508000006249000002313000001359320000037107000003510000060313000006535000001330100000074500000812450000044110000012276300000258695000005871000001739840000017985500000179855000000240000002400000010960000084860000098220000013200000007290000047527000004825600000517500000666310000018100000034200000235000006901800000788400000025869500000Other finacial assets450800000Other non-current assets197200000Right of use assets34100000Other current financial assets74500000Other current assets441100000Lease liabilities24000000Other current financial liabilities507300000Lease liabilities10200000Other current liabilities181000000Chemical3064200000Pharmaceutical3745100000Unallocated18400000Chemical11605300000Pharmaceutical13962500000Unallocated2138000006827700000257816000006148000002377200000621290000023404400000Chemical128200000Pharmaceutical622300000Unallocated0Chemical302400000Pharmaceutical1722700000Unallocated075050000020251000003210000014550000010300000761000007081000001803500000Chemical5786600000Pharmaceutical15126400000Unallocated495650000025869500000025869500000Chemical2977200000Pharmaceutical1966000000Unallocated2940800000788400000007884000000NOTES: <BR> 1. The above standalone and consolidated audited financial results for the quarter and year ended 31st March 2026 have been reviewed and recommended by the Audit Committee and approved by the Board of Directors at their respective meetings held on 20th May 2026. <BR> <BR> 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 and are in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Statutory Auditors have expressed an unmodified opinion on these results. <BR> <BR> 3. On 21st November 2025, the Government of India notified four Labour Codes effective immediately, replacing the existing 29 labour laws. In accordance with Ind AS 19 - Employee benefits, changes to employee benefit plans arising from legislative amendments are treated as plan amendments, requiring immediate recognition of past service cost in the Statement of Profit and Loss and this approach is consistent with the guidance issued by the Institute of Chartered Accountants of India. Accordingly, the company during 31st December 2025 quarter has recognized an amount of Rs 11.21 crore under exceptional items. The company has considered restructured compensation of its employees with effect from 1st April 2026. The company continues to monitor the finalisation of Central and State Rules, as well as Government clarifications on other aspects of the Labour Codes and will incorporate appropriate accounting treatment based on these developments as required <BR> <BR> 4. During the year under review, the Company incorporated a wholly owned subsidiary namely “IOL Pharmaxis UK Limited” in the United Kingdom with an objective to strengthen its international presence and expand global customer engagement in Pharmaceuticals and Chemicals business, however, yet to commence business operations. Accordingly, the financial statements have not been included in the consolidated financial results of the Company. <BR> <BR> 5. IOL Life Sciences Limited, wholly owned subsidiary of the company, had filed application for striking off under Section 248 of the Companies Act, 2013 on 24th January 2026 and the name of the said subsidiary was subsequently struck off from the Register of Companies w.e.f. 1st April 2026. <BR> <BR> 6. The Company operates in two reportable business segments viz. “Pharmaceuticals” and “Chemicals” in accordance with Ind AS 108 – Operating Segments. <BR> <BR> 7. The figures for the quarter ended 31st March 2026 and 31st March 2025 are the balancing figures between the audited figures in respect of full financial year and the published year-to-date figures up to the third quarter of the respective financial years, which were subjected to limited review. <BR> <BR> 8. The previous financial period figures have been regrouped/rearranged/restated, wherever considered necessary to make them comparable with current period figures. <BR> <BR> <BR> by order of the Board <BR> IOL Chemicals and Pharmaceuticals Limited <BR> <BR> <BR> sd/- <BR> Vikas Gupta <BR> Joint Managing Director <BR> DIN: 07198109 <BR> <BR> Place: Ludhiana <BR> Date: 20th May 2026145500000-104500000-734600000000000666900000000802300000000003010000001330000000000055000000678200000252180000000037860000002143200000000000002090000017299000000000000000000000001163000000-388400000-198110000000000000149600000002935000001453000000-1100000-290300000-1282000000-128200000781700000653500000Items that will not be reclassified to profit or loss2670000026700000Items that will not be reclassified to profit or loss257000002570000068000006500000Items that will be reclassified to profit or loss96000009600000Items that will be reclassified to profit or loss91000009100000240000023000002710000026000000AuditedtrueM/s. Ashwani & Associates, Chartered Accountantstrue2029-01-31