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Exchange (India) LimitedMain BoardEquity2025-04-012026-03-312026-05-262026-05-20INRLakhsQuarterlyFourth quarterMulti segment2026-05-2612:00:002026-05-2621:00:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2026-03-18https://ionexchangeglobal.com/app/uploads/2026/05/POLICY-ON-RELATED-PARTY-TRANSACTIONS.pdffalsefalseNot Applicable2026-01-012026-03-31UnauditedStandalone813910000044700000085861000005721700000425600000-366400000937900000100700000183800000130950000083128000002733000000273300000156200000-786000007760000001957000000000195700000-540000019030000014670000011.591.59001.591.591) The Board of Directors has recommended a dividend of INR 1.25 [125%] per equity share having face value of INR 1 each for the financial year ended 31st March 2026. <BR> <BR> 2) The above 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 26th May 2026 and approved by the Board of Directors at their meeting held on 26th May 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) 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 ended 31st December 2025 and year ended 31st March 2026. 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. <BR> <BR> 4) 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. <BR> <BR> 5) The figures of last quarter are the balancing figures between audited figures in respect of the full financial year and the unaudited year to date figures upto the nine months ended 31st December of the respective years which were subjected to limited review. <BR> <BR> 6) Cost of material consumed includes direct expenses incurred on contracts of : <BR> <BR> a) INR 3,234 Lacs for the quarter ended 31st March 2026, INR 2,841 Lacs for the quarter ended 31st December 2025 and INR 2,402 Lacs for the quarter ended 31st March 2025 <BR> <BR> b) INR 9,959 Lacs for the year ended 31st March 2026 and INR 8,319 Lacs for the year ended 31st March 2025. <BR> 2025-04-012026-03-31AuditedStandalone2678910000094950000027738600000170034000001462400000-92060000033155000002054000005758000004085100000257270000002011600000-1454000001866200000547100000-647000004824000000138380000000001383800000-6100000137770000014670000011374970000011.2611.260011.2611.26Other Expenses1309500000Other Expenses40851000006278300000174700000009060000080000086880000028000005656000001194000001556600000140000000376700000101900000003855600000600000010725300000141140000012999000009890000054100000135956000004962300000224135000003260350000014670000013749700000138964000001389640000030820000002842000003366200000263000000362920000076040000012172000007250700000846790000091400000010142300000464380000022320000068600000150779000001870710000032603500000Other financial assets119400000Other non-current assets376700000Other financial assets54100000Other current assets4962300000Lease liabilities159600000Other financial liabilities124600000Lease liabilities96900000Other financial liabilities817100000Other current liabilities4643800000Engineeirng5364800000Chemicals1977400000Consumer Products1047300000Unallocated13600000Engineeirng16715500000Chemicals7180000000Consumer Products3794200000Unallocated13600000840310000027703300000264000000914200000813910000026789100000Engineeirng184100000Chemicals309100000Consumer Products-47800000Unallocated0Engineeirng916700000Chemicals1657200000Consumer Products-120500000Unallocated04454000002453400000100700000205400000714000003818000002733000001866200000Engineeirng17608700000Chemicals10295300000Consumer Products1345800000Unallocated335370000032603500000032603500000Engineeirng10217000000Chemicals6152700000Consumer Products1046800000Unallocated129060000018707100000018707100000a) Segments have been identified in line with the Ind AS 108 'Operating Segment. <BR> <BR> b) Unallocable expenses includes INR 1,454 Lacs and INR 1,689 Lacs in Standalone and Consolidated Segment respectively towards impact of Labour Code for the quarter ended 31st December 2025 and year ended 31st March 2026.205400000-14452000003767000000-217020000000-33300000010704000000-4273000000575800000023710000001220000000-187400000213000002812000000-200000000-293000001519000000-185790000083000000005656000000-557300000020100000000000286000002515300000000000000000000002130000033940000001763800000-3823000000000000015100000004120000091700000184400000185200000010450000011120000001724000008090000025330000011581000001411400000Remeasurement benefit of defined benefit plans-7200000-7200000Remeasurement benefit of defined benefit plans-8100000-8100000-1800000-2000000-5400000-6100000Ion Exchange (India) Limited******Ion Exchange And Company LLC, Oman******SubsidiarySale of goods or services2100000000Approved105400075190008371000Sale of goods / Outstanding receivablesIon Exchange (India) Limited******Ion Exchange Asia Pacific Pte. 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