Outcome of Board Meeting

ti) ION EXCHANGE August 5, 2026 BSE Limited National Stock Exchange of India Limited The Corporate Reiationship Dept. Exchange Plaza, C-1, B1ock- G, P.J. Towers, Dalal Street Sandra Kurla Complex, Sandra (East), Mumbai-400 001 Mumbai-400 051 Scrip Code: 500214 Symbol: IONEXCHANG Sub-: Outcome of the-Board Meeting under Regulation- 30 read with Regu~ation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Dear Sir/ Madam, Pursuant to Regulation 30 and Regulation 33 of SEBl (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. Wednesday, August 5, 2026 has, inter-alia, considered and approved the Unaudited Financial Results (Standalone and Consolidated) of the Company for the first quarter ended June 30, 2026. A copy of the said Unaudited Financial Results together with the Limited Review Report for the quarter ended June 30, 2026 are enclosed herewith. The meeting of the Board of Directors of the Company commenced at 02.00 p.m. and concluded at 06:00 p.m. The above information is available on the website of the Company and can be accessed at www.ionexchangeglobal.com. Kindly take the information on record_ Thanking You, Yours faithfully, For Ion Exchange (India) Limited Nikisha Solanki Company Secretary & Compliance Officer ACS-50894 Encl.: As Stated Above ION EXCHANGE (!NOIA) LTD. I GIN: L74999MH1964PLC014258 Regd. Office: Ion House, Dr. E. Moses Road, Mahalaxmi, Mumbai -400 011, India. Board: +91 22 6231 2000 I Fax: +91 22 2493 8737 I E-mail: ieil@ionexchange.co.in I Web: www.ionexchan9e9lobal.com Offices: Bengaluru I Bhubaneswar I Chandigarh I Chennai I Hyderabad I Kolkata I Lucknow I New Delhi I Pune I Vadodara I Vashi I Visakhapatnam Deloitte Chartered Accountants One International Center, Haskins & Sells LLP Tower 3, 31st Floor, Senapati Bapat Marg Elphinstone Road (West) Mumbai-400013 Maharashtra, India Tel: +91 22 6185 6000 Fax: +912261854101 INDEPENDENT AUDITOR'S REVIEW REPORT ON REVIEW OF INTERIM STANDALONE FINANCIAL RESULTS TO THE BOARD OF DIRECTORS OF Ion Exchange (India) Limited 1. We have reviewed the accompanying Statement of Standalone Unaudited Financial Results of Ion Exchange (India) Limited ("the Company"), which includes IEI Shareholding (Staff Welfare) Trusts - (Sixty Trusts) and HMIL Shareholding (Staff Welfare) Trusts - (Seventeen Trusts) ("Trusts") for the quarter ended June 30, 2026 ("the Statement"), being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("the Listing Regulations"). 2. This Statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements {SRE) 2410 'Review of Interim Financial Information Performed by the Independent Auditor of the Entity', issued by the Institute of Chartered Accountants of India (ICAI). A review of interim financial information consists of making inquiries, primarily of the Company's personnel responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards 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 of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33(8) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, to the extent applicable. 4. Based on our review conducted and procedures performed as stated in paragraph 3 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 Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. Regd. Office: One International Center, Tower 3, 31st floor, Senapati Ba pat Marg, Elphinstone Road (West}, Mumbai-400 013, Maharashtra, India. Deloitte Haskins & Sells LLP is registered with Limited Liability having LLP identification No: AAB-8737 Deloitte Haskins & Sells LLP 5. The Statement includes the interim financial information of IEI Shareholding (Staff Welfare) Trusts - (Sixty Trusts) and HMIL Shareholding (Staff Welfare) Trusts - (Seventeen Trusts) ("Trusts") which have not been reviewed by their auditors, whose interim financial information reflect total revenue of Rs. 31. 73 lacs, total net profit after tax of Rs 30.43 lacs and total comprehensive income of Rs. 30.43 lacs for the quarter ended June 30, 2026, as considered in the Statement. According to the information and explanations given to us by the management, this interim financial information is not material to the Company. Our conclusion on the Statement is not modified in respect of our reliance on the interim financial information certified by the Management. For DELOITTE HASKINS & SELLS LLP Chartered Accountants (Firm's Registration No. 117366W/W-100018) PALLA VI M Digitally signed by PALLAVI M SHARMA SHARMA Date: 2026.08.05 19:30:39 +05'30' Pallavi Sharma Partner Membership No. 113861 UDIN: 26113861ZQNUJM5872 Place: Mumbai Date: 5th August 2026 ION EXCHANGE (INDIA) LIMITED Regd. Office; Ion House, Dr. E. Moses Road, Mahalaxmi, Mumbai -400 011 (CIN -L74999MH1964PLC014258) Statement of unaudited standalone financial results for the quarter ended 30th June 2026 INR in Lacs Quarter ended Year ended 30.06.2026 3i.03.2026 30.06.2025 31.03.2026 Particulars Unaudited Unaudited Unaudited Audited (refer Note 4) I Income a) Revenue from operations 63,556 81,391 51,783 267,891 b) Other income 1,324 4,470 1,952 9,495 Total income 64,880 85,861 53,735 277,386 II Expenses a) Cost of materials consumed (refer note S) 37,332 57,217 29,437 170,034 b) Purchase of stock-in-trade 4,042 4,256 2,949 14,624 c) Changes in inventories of finished goods, (53) {3,664) (1,239) (9,206) stock-in-trade and work-in-progress d) Employee benefits expense 8,809 9,379 7,680 33,155 e) Finance costs 821 1,007 166 2,054 f) Depreciation and amortisation expense 2,034 1,838 1,103 5,758 g) Other expenses 10,358 13,095 7,335 40,851 Total expenses 63,343 83,128 47,431 257,270 Ill Profit before exceptional item and tax (I -II) 1,537 2,733 6,304 20,116 IV Exceptional Item Impact of Labour Codes [Refer note 2] - - - 1,454 V Profit before tax ( Ill -IV) 1,537 2,733 6,304 18,662 VI Tax expense Current tax 392 1,562 1,456 5,471 Deferred tax charge/ (credit) (786) 160 (647) Total tax expense 397 776 1,616 4,824 VII Profit after tax (V -VI) 1,140 1,957 4,688 13,838 VIII Other comprehensive income Items that will not be reclassified to grofit or loss (a) Remeasurement benefit of defined benefit plans (20) (72) (3) (81) (b) Income tax expense on remeasurement benefit of 5 18 1 20 defined benefit plan [Showing first 8,000 characters — download PDF for full document]