Submission of Financial Results

30th October 2026 IOLCP/CGC/2026 National Stock Exchange of India Ltd BSE Limited Exchange Plaza, Plot no. C/1, G Block, Phiroze Jeejeebhoy Towers, Bandra-Kurla Complex, Bandra (E) Dalal Street Mumbai - 400 051 Mumbai – 400 001 Security Symbol: IOLCP Security Code: 524164 Subject: Outcome of the Board Meeting and submission of Unaudited Financial Results of the Company for the quarter and half year ended 30th September 2026 Dear Sir, Pursuant to Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we wish to inform you that the Board of Directors of the Company, at its meeting held today, i.e. 30th October 2026, inter alia, considered and approved the Standalone and Consolidated Unaudited Financial Results of the Company for the quarter and half year ended 30th September 2026. A copy of the aforesaid Financial Results, along with the Limited Review Reports issued by the Statutory Auditors, is enclosed herewith. We hereby confirm that the Limited Review Reports issued by the Statutory Auditors of the Company on the Standalone and Consolidated Financial Results for the quarter and half year ended 30th September 2026 are unmodified. The meeting of the Board of Directors commenced at 4:00 PM and concluded at 5:45 PM. The above Un-Audited Financial Results are also available on the website of the Company i.e. www.iolcp.com This is for your information & record. Thanking You, Yours faithfully, For IOL Chemicals and Pharmaceuticals Limited Abhay Raj Singh Sr. Vice President & Company Secretary 226-a, tagore nagar, ludhiana, punjab- 141001 ashwani & associates voice : +91-161-2301394, +91-161-4500426 facsimile : +91-161-2302083 chartered accountants mail : aditya@ashwaniassociates.in web : www.ashwaniassociates.in Independent Auditor's Review Report on the Quarterly and Half Yearlv Unaudited Standalone Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended Review Report to The Board ofDirectors IOL Chemicals and Pharmaceuticals Limited I. We have reviewed the accompanying statement ofunaudited standalone financial results ofM/s IOL Chemicals and Pharmaceuticals Limited (the "Company") for the quarter and halfyear ended 30 September 2026 (the "Statement") attached herewith, being submitted by the Company pursuant to the requirements ofRegulation 33 ofthe SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the "Listing Regulations"). 2. The Company's Management is responsible for the preparation ofthe Statement in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, (Ind AS 34) "Interim Financial Reporting" prescribed under Section 133 of the Companies Aet, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 ofthe Listing Regulations. The Statement has been approved by the Company's Board of Directors. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted ourreview ofthe Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review ofInterim Financial Information Performed by the Independent Auditor ofthe Entity", issued by the Institute ofChartered Accountants ofIndia. This standard requires that we plan and perform the review to obtain moderate assurance as to whether the financial statements are free of material misstatement. A review is limited primarily to inquiries of company personnel and analytical procedures applied to financial data. A review is substantially less in scope than an audit conducted in accordance with Standard on Auditing specified under section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware ofall significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards ('Ind AS') specified under Section 133 ofthe Companies Act, 2013 as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms ofthe Listing Regulations, including the manner in which it is to be disclosed, or that it contains anymaterial misstatement. For Ashwani & Associates Chartered Accountants Firm Registration No.: 000497N bythe han Partner M. No.: 506955 Place: Ludhiana 260690QvQ17739 UDI: Dated: 30.10.2026 IOL CHEMICALS AND PHARMACEUTICALS LIMITED STANDALONEUNAUDITEDFINANCIALRESULTSFORTHEQUARTER/HALFYEARENDED30-SEP-2026 in Crore Quarterended Halfyearended Yearended Sr. Particulars No. 30-Sep-2026 30-Jun-2026 30-Sep-2025 30-Sep-2026 30-Sep-2025 31-Mar-2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) Income: I Revenuefromooerations 795.03 756.26 567.53 1,551.29 1,119.22 2,319.06 II OtherIncome 5.51 8.18 6.88 13.69 14.25 21.28 Ill Total income(I+ll) 800.54 764.44 574.41 1 564.98 1 133.47 2340.34 IV Expenses: Costofmaterialsconsumed 505.31 506.76 366.70 1,012.07 743.25 1,501.61 Purchasesofstock-in-trade - 0.75 - 0.75 - 4.02 Changes in inventories offinished goods, work- (3.99) (29.53) 1.47 (33.52) (10.85) (18.53) in-oroaressandstockintrade Employeebenefitsexpense 68.71 71.21 63.35 139.92 121.00 248.26 Financecosts 5.44 3.64 3.48 9.08 7.71 14.55 Depreciationandamortizationexpenses 22.19 21.32 19.98 43.51 39.73 80.17 Otherexpenses 115.63 103.52 78.91 219.15 146.57 314.61 Total Expenses(IV) 713.29 677.67 533.89 1 390.96 1 047.41 2144.69 V Profitbeforeexceotional itemsandtax{Ill-IV) 87.25 86.77 40.52 174.02 86.06 195.65 VI Exceotional items(refernote-3) - - - - - 11.21 VII Profitbeforetax(V-VI) 87.25 86.77 40.52 174.02 86.06 184.44 VIII TaxExpense: Currenttax 20.88 21.73 8.96 42.61 19.45 40.55 Deferredtax 1.34 0.56 1.56 1.90 2.65 6.17 Totaltaxexoense 22.22 22.29 10.52 44.51 22.10 46.72 IX Profitfortheperiod (VII-VIII) 65.03 64.48 30.00 129.51 63.96 137.72 X OtherComorehensiveIncome A(i) Itemsthatwillnotbereclassifiedtoprofitorloss (2.05) (1.35) 0.72 (3.40) (1.18) 2.57 Income tax relating to items that will not be (ii) 0.52 0.34 (0.18) 0.86 0.30 (0.65) reclassifiedtoorofitorloss B(i) Itemsthatwillbereclassifiedtoprofitorloss 0.25 (0.03) (0.20) 0.22 0.84 0.91 Income tax relating to items that will be (ii) (0.06) 0.01 0.05 (0.05) (0.21) (0.23) reclassifiedtoorofitorloss Total ComprehensiveIncomefortheperiod XI 63.69 63.45 30.39 127.14 63.71 140.32 I(EX+X) Paid-upequitysharecapital XII 58.71 58.71 58.71 58.71 58.71 58.71 [(Facevalue2/- pershare) Other equity (Reserves excluding revaluation XIII - - - - - 1,739.67 reserve) Earning per equity share of 2/ each (for continuing and discontinued operations) (not annualised except for the year ended 31-Mar- 2026) BasicandDilutedz 2.21 2.20 1.02 4.41 2.18 4.69 Head Office: 85, IndustrialArea 'A',Ludhiana-141003 State -Punjab, India. CIN - L24116PBl986PLC007030 Ph.:+91-161-4560500 Fax: +91-161-2608784 email: contact@iolcp.com, Website: www.iolcp.com Regd. Office: Village &Post Office Handiaya, Fatehgarh ChannaRoad, Bamala-148107,Punjab, India. Works: VillageFatehgarh Channa,MansaRoad (Trident Complex) District -Barala-148101 State - Punjab,India. Ph.: +91-1679-285285-86 Fax: +91-1679-285292 IO'j;J IOL CHEMICALS AND PHARMACEUTICALS LIMITED STANDALONESEGMENTWISEREVENUE,RESULTS,ASSETSANDLIABILITIES in Crore Quarterended Halfyearended Yearended Sr.No. Particulars 30-Sen-2026 30-Jun-2026 30-Sen-2025 30-Sep-2026 30-Sen-2025 31-Mar-2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) 1 SeamentRevenue [(Netsale/ [Showing first 8,000 characters — download PDF for full document]