Change in Statutory Auditors – Not Applicable

This document does not contain information about a change in statutory auditors. The statutory auditors remain Deloitte Haskins & Sells LLP who have issued unmodified opinions on the financial results.

Company: Ion Exchange (India) Limited

Financial Results

Standalone Financial Results (Audited)

Quarter Ended March 31, 2026:

  • Total Income: ₹90.63 crores
  • Profit Before Tax: ₹27.33 crores
  • Profit After Tax: ₹19.57 crores
  • Other Comprehensive Income: ₹(0.54) lakhs
  • Total Comprehensive Income: ₹19.03 crores
  • Basic EPS: Not annualized

Year Ended March 31, 2026:

  • Total Income: ₹277.27 crores
  • Profit Before Tax: ₹201.16 crores
  • Profit After Tax: ₹138.38 crores
  • Other Comprehensive Income: ₹(16.11) lakhs
  • Total Comprehensive Income: ₹137.77 crores
  • Basic EPS: Not specified

Consolidated Financial Results (Audited)

Quarter Ended March 31, 2026:

  • Revenue from Operations: ₹86.33 crores
  • Other Income: ₹4.31 crores
  • Total Income: ₹90.63 crores
  • Profit Before Tax: ₹32.48 crores
  • Profit After Tax: ₹24.29 crores
  • Total Comprehensive Income: ₹25.81 crores
  • Basic EPS: ₹2.036
  • Diluted EPS: ₹1.712

Year Ended March 31, 2026:

  • Revenue from Operations: ₹291.48 crores
  • Other Income: ₹8.66 crores
  • Total Income: ₹300.14 crores
  • Profit Before Tax: ₹194.94 crores
  • Profit After Tax: ₹143.21 crores
  • Total Comprehensive Income: ₹150.20 crores
  • Basic EPS: ₹12.034
  • Diluted EPS: ₹17.530

Dividend and Record Date

  • The Board recommended a dividend of ₹1.25 (125%) per equity share (face value ₹1 each) for FY2025-26
  • Record Date fixed for determining eligibility: August 31, 2026
  • Dividend payment to be made within 30 days from AGM conclusion, subject to shareholder approval

Appointment of Cost Auditors

  • The Board approved appointment of M/s. R. Nanabhoy & Co. as Cost Auditors for FY2026-27
  • Appointment date: May 26, 2026
  • Firm profile: Established in 1948, strong reputation in Cost and Management Accounting
  • No relationships with directors (Not Applicable)

Board Meeting Details

  • Meeting held on May 26, 2026 (Tuesday)
  • Commenced at 12:00 noon, concluded at 9:00 PM
  • Items approved: Financial Results, Dividend Recommendation, Cost Auditor Appointment

Exceptional Items

  • Impact of Labour Codes: ₹14.54 crores (standalone), ₹16.89 crores (consolidated)
  • Related to increased gratuity and leave liabilities from new labour regulations
  • Treated as exceptional item due to non-recurring nature

Segment Reporting

Standalone Segments for Q4 FY26:

  • Engineering: Revenue ₹81.39 crores, Result ₹1.84 crores
  • Chemicals: Revenue ₹19.77 crores, Result ₹3.09 crores
  • Consumer Products: Revenue ₹10.47 crores, Result ₹(4.78) lakhs
  • Others: Revenue ₹1.36 crores, Result ₹4.45 crores

Consolidated Segments for Q4 FY26:

  • Engineering: Revenue ₹86.33 crores, Result ₹2.15 crores
  • Chemicals: Revenue ₹19.77 crores, Result ₹3.34 crores
  • Consumer Products: Revenue ₹10.47 crores, Result ₹(4.61) lakhs
  • Others: Revenue ₹1.36 crores, Result ₹4.30 lakhs

Legal Matters (Ion Exchange Enviro Farms Limited)

  • SEBI matter regarding investor repayment ongoing
  • SAT appeal filed, next hearing scheduled for June 24, 2026
  • SEBI directed deposit of ₹22.02 crores, but recovery proceedings stayed
  • Company does not envisage liability on this account

Other Corporate Information

  • Information available on company website: www.ionexchangeglobal.com
  • Signed by Rajesh Sharma (Executive Chairman) and Indraneel Dutt (Managing Director & CEO)