5002142026-04-012026-06-305002142026-06-305002142026-04-012026-06-30in-capmkt:OtherExpenses1Member5002142026-04-012026-06-30in-capmkt:ReportableSegments1Member5002142026-04-012026-06-30in-capmkt:ReportableSegments2Member5002142026-04-012026-06-30in-capmkt:ReportableSegments3Member5002142026-04-012026-06-30in-capmkt:ReportableSegments4Member5002142026-04-012026-06-30in-capmkt:ReportableSegments5Member5002142026-04-012026-06-30in-capmkt:ReportableSegments6Member5002142026-04-012026-06-30in-capmkt:ReportableSegments7Member5002142026-04-012026-06-30in-capmkt:ReportableSegments1Member5002142026-04-012026-06-30in-capmkt:ReportableSegments2Member5002142026-04-012026-06-30in-capmkt:ReportableSegments3Member5002142026-04-012026-06-30in-capmkt:ReportableSegments4Member5002142026-04-012026-06-30in-capmkt:ReportableSegments5Member5002142026-04-012026-06-30in-capmkt:ReportableSegments6Member5002142026-04-012026-06-30in-capmkt:ReportableSegments7Member5002142026-04-012026-06-30in-capmkt:ReportableSegments1Member5002142026-06-30in-capmkt:ReportableSegments1Member5002142026-04-012026-06-30in-capmkt:ReportableSegments2Member5002142026-06-30in-capmkt:ReportableSegments2Member5002142026-04-012026-06-30in-capmkt:ReportableSegments3Member5002142026-06-30in-capmkt:ReportableSegments3Member5002142026-04-012026-06-30in-capmkt:ReportableSegments4Member5002142026-06-30in-capmkt:ReportableSegments4Member5002142026-04-012026-06-30in-capmkt:ReportableSegments5Member5002142026-06-30in-capmkt:ReportableSegments5Member5002142026-04-012026-06-30in-capmkt:ReportableSegments6Member5002142026-06-30in-capmkt:ReportableSegments6Member5002142026-04-012026-06-30in-capmkt:ReportableSegments7Member5002142026-06-30in-capmkt:ReportableSegments7Member5002142026-04-012026-06-30in-capmkt:ReportableSegments1Member5002142026-06-30in-capmkt:ReportableSegments1Member5002142026-04-012026-06-30in-capmkt:ReportableSegments2Member5002142026-06-30in-capmkt:ReportableSegments2Member5002142026-04-012026-06-30in-capmkt:ReportableSegments3Member5002142026-06-30in-capmkt:ReportableSegments3Member5002142026-04-012026-06-30in-capmkt:ReportableSegments4Member5002142026-06-30in-capmkt:ReportableSegments4Member5002142026-04-012026-06-30in-capmkt:ReportableSegments5Member5002142026-06-30in-capmkt:ReportableSegments5Member5002142026-04-012026-06-30in-capmkt:ReportableSegments6Member5002142026-06-30in-capmkt:ReportableSegments6Member5002142026-04-012026-06-30in-capmkt:ReportableSegments7Member5002142026-06-30in-capmkt:ReportableSegments7Member5002142026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15002142026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25002142026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares500214IONEXCHANGNOTLISTEDINE570A01022Ion Exchange (India) LimitedMain BoardEquity2026-04-012027-03-312026-08-052026-07-29INRLakhsQuarterlyFirst quarterMulti segment2026-08-0514:00:002026-08-0518:00:00Not applicable2026-04-012026-06-30UnauditedConsolidated70046000005950000070641000004134700000404200000-70100000108620000089500000217500000113220000069942000006990000006990000046600000-32000004340000002650000000041000003060000036000003420000041100000-1050000041000000-680000014230000010.350.35000.350.351) 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 and 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 5th August 2026 and approved by the Board of Directors at their meeting held on 5th August 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) The figures of the quarter ended 31st March 2026 are the balancing figures between audited figures in respect of the full financial year and the unaudited year to date figures upto the third quarter ended 31st December 2025, which were subjected to limited review. <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 INR 1 each held by IEI Shareholding (Staff Welfare) Trusts and HMIL Shareholding (Staff Welfare) Trusts respectively. <br /> <br /> 5) Cost of material consumed includes direct expenses incurred on contracts: <br /> <br /> a) INR 3,035 Lacs for the quarter ended 30th June 2026, INR 3,378 Lacs for the quarter ended 31st March 2026 and INR 1,943 Lacs for the quarter ended 30th June 2025. <br /> <br /> b) INR 10,549 Lacs for year ended 31st March 2026. <br /> <br /> 6) 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 1,689 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 year ended 31st March 2026. <br /> <br /> 7) 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 12th August 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 and accordingly same has also been included in the consolidated review of the parent. <br /> Other Expenses1132200000Treatment Solutions2098800000Industrial Products1051300000Lifecycle Services715500000Specialty Chemicals2296500000Consumer Products1123600000Others0Unallocated072857000002811000007004600000Treatment Solutions-173500000Industrial Products124800000Lifecycle Services71300000Specialty Chemicals222700000Consumer Products-3400000Others800000Unallocated0242700000895000008330000069900000Treatment Solutions13301900000Industrial Products3659500000Lifecycle Services1621000000Specialty Chemicals11867800000Consumer Products1285200000Others125100000Unallocated196370000033824200000033824200000Treatment Solutions8267300000Industrial Products2125300000Lifecycle Services650300000Specialty Chemicals7049000000Consumer Products987300000Others14500000Unallocated1296700000203904000000203904000001) Note on Segment Reporting <br /> <br /> (I) The Company has identified and reported the segment information in line with the Ind AS 108 "Operating Segments". <br /> <br /> (II) Effective from 1st April, 2026, pursuant to the Company’s strategic objective, the Company has realigned its portfolio positioning as technology-led water and environment solutions provider rather than a conventional EPC company to focus on driving growth of Products, Chemicals, Services and Solutions business. <br /> <br /> (III) As a result, the erstwhile Engineering segment has been renamed and reorganised as under: <br /> - Treatment Solutions <br /> - Industrial Products <br /> - Lifecycle Services <br /> <br /> (IV) The erstwhile Chemicals segment has been renamed Specialty Chemicals. <br /> <br /> (V) The Institutional Water Treatment Products business, which was previously part of the Consumer Products segment, has been carved out and included in the newly formed Industrial Products segment. <br /> <br /> (VI) The revised Segment composition is as follows: <br /> (i) Treatment Solutions: Includes a) Water, Wastewater treatment & Recycle b) Ultra-pure and High Purity water c) Desalination d) Zero Liquid Discharge <br /> e) Other Advanced Solutions <br /> <br /> (ii) Industrial Products: Includes a) Standard water treatment products b) Institutional water treatment products c) Membranes <br /> <br /> (iii) Lifecycle Services: Includes a) Operation & Maintenance b) Rehabilitation & Modification c) Spares, services & consumables d) BOO/ BOOT <br /> <br /> (iv) Specialty chemicals: Includes a) Water treatment & process chemicals b) Resins - industrial, process and pharmaceutical resins <br /> <br /> (v) Consumer Products: Includes a) Home Water Solutions b) Community Water Treatment Solutions c) Wellness <br /> <br /> Accordingly, the Company has presented its segment results based on the revised reportable segment structure and regrouped the previous periods to make it comparable with the current period. <br /> <br /> 2) Unallocable expenses includes INR 1,454 Lacs and INR 1,689 Lacs in Standalone and Consolidated Segment respectively towards impact of Labour Code for year ended 31st March 2026.Remeasurement benefit of defined benefit plans-2000000Share of Other Comprehensive Income of associates-200000-2200000-500000Movement in foreign currency translation reserve5300000530000003600000