General information about company
Scrip code*		543923
NSE Symbol*		IKIO
MSEI Symbol*		NOTLISTED
ISIN*		INE0LOJ01019
Name of company		IKIO TECHNOLOGIES LIMITED
Type of company		Main Board
Class of security		Equity
Date of start of financial year		01-04-2025
Date of end of financial year		31-03-2026
Date of board meeting when results were approved		07-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		04-11-2025
Description of presentation currency		INR
Level of rounding		Millions
Reporting Type		Quarterly
Reporting Quarter		Second quarter
Nature of report standalone or consolidated		Standalone
Whether results are audited or unaudited for the quarter ended		Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended		Unaudited
Segment Reporting		Single segment
Description of single segment		Manufacture of LED Lighting
Start date and time of board meeting		07-11-2025 16:30
End date and time of board meeting		07-11-2025 19:30
Whether cash flow statement is applicable on company		Yes
Type of cash flow statement		Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification		Not applicable
Whether the company has any related party?		Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?		Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public		NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.		NA
(III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)?		No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?		Yes
Latest Date on which RPT policy is updated		08-01-2025
Indicate Company website link for updated RPT policy of the Company		www.ikiotech.com
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?		Yes
No. of times funds raised during the quarter		1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	No

Financial Results – Ind-AS
Particulars		3 months/ 6 months ended (dd-mm-yyyy)	Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period		01-07-2025	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	490.1	877.02
	Other income	37.81	79.19
	Total income	527.91	956.21
2	Expenses
(a)	Cost of materials consumed	350.93	641.17
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	6.93	-3.68
(d)	Employee benefit expense	62.28	125.61
(e)	Finance costs	8.26	15.8
(f)	Depreciation, depletion and amortisation expense	6.88	12.95
(g)	Other Expenses
1	other expenses	28.03	55.93
	Total other expenses	28.03	55.93
	Total expenses	463.31	847.78
3	Total profit before exceptional items and tax	64.6	108.43
4	Exceptional items	0	0
5	Total profit before tax	64.6	108.43
6	Tax expense
7	Current tax	15.98	27.02
8	Deferred tax	-0.24	-0.39
9	Total tax expenses	15.74	26.63
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	48.86	81.8
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	48.86	81.8
17	Other comprehensive income net of taxes	0.87	0.87
18	Total Comprehensive Income for the period	49.73	82.67
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent
	Total profit or loss, attributable to non-controlling interests
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent
	Total comprehensive income for the period attributable to owners of parent non-controlling interests
21	Details of equity share capital
	Paid-up equity share capital	772.81	772.81
	Face value of equity share capital	10	10
22	Reserves excluding revaluation reserve
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.63	1.06
	Diluted earnings (loss) per share from continuing operations	0.63	1.05
ii	Earnings per equity share for discontinued operations
	Basic earnings (loss) per share from discontinued operations	0	0
	Diluted earnings (loss) per share from discontinued operations	0	0
iii	Earnings per equity share (for continuing and discontinued operations)
	Basic earnings (loss) per share from continuing and discontinued operations	0.63	1.06
	Diluted earnings (loss) per share from continuing and discontinued operations	0.63	1.05
24	Debt equity ratio	0.04	0.04	Textual Information( 1)
25	Debt service coverage ratio	2.38	4.09	Textual Information( 2)
26	Interest service coverage ratio	8.65	7.86	Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

Text Block

Textual Information(4)

1 The standalone financial results of IKIO Technologies Limited Formerly known as IKIO Lighting Limited the Company are prepared in accordance with the recognition and measurement principles of Indian Accounting Standards as notified under the Companies Indian Accounting Standards Rules 2015 as amended as specified in Section 133 of the Companies Act 2013 and as per Regulation 33 of the SEBI Listing Obligations and Disclosure Requirements Regulations 2015 Listing Regulation

2 The unaudited standalone financial results of the Company for the quarter and half year ended September 30 2025 have been reviewed by the Audit Committee and were subsequently approved by Board of Directors the Board at its meeting held on November 07 2025 These standalone financial results have been subjected to a limited review by the Statutory Auditors of the Company

3 The company has received an amount of Rs. 3261.41 million excluding issue related expenses from proceeds out of fresh issue of equity shares. The Balance amount as on September 30 2025 is Rs. 703.33 million.

4 The Companys primary business segment is reflected based on principal business activities carried on by the Company. As per Indian Accounting Standard 108 as notified under the Companies Indian Accounting Standards Rules 2015 as specified in Section 133 of the Companies Act 2013 The Company deals in one business segment namely Manufacturing of LED Lighting

Statement of Asset and Liabilities
Particulars		Half Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-09-2025
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	145.17
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	26.98
	Intangible assets under development	7.5
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	2334.33
	Trade receivables, non-current	0
	Loans, non-current	1073.5
	Other non-current financial assets	3.09
	Total non-current financial assets	3410.92
	Deferred tax assets (net)	8.38
	Other non-current assets	6.7
	Total non-current assets	3605.65
2	Current assets
	Inventories	314.15
	Current financial asset
	Current investments	0
	Trade receivables, current	190.48
	Cash and cash equivalents	7.12
	Bank balance other than cash and cash equivalents	755.25
	Loans, current	0
	Other current financial assets	168.91
	Total current financial assets	1121.76
	Current tax assets (net)	0
	Other current assets	57.54
	Total current assets	1493.45
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5099.1
	Total current assets	1493.45
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	5099.1
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	772.81
	Other equity	4097.65
	Total equity attributable to owners of parent	4870.46
	Non controlling interest
	Total equity	4870.46
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade Payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	24.83
	Total non-current financial liabilities	24.83
	Provisions, non-current	3.59
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	28.42
	Current liabilities
	Current financial liabilities
	Borrowings, current	33.54
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	47.88
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	75.36
	Total Trade payable	123.24
	Other current financial liabilities	38.81
	Total current financial liabilities	195.59
	Other current liabilities	4.3
	Provisions, current	0.33
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	200.22
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	228.64
	Total equity and liabilities	5099.1
	Disclosure of notes on assets and liabilities	Textual Information(1)

Other Comprehensive Income
Date of start of reporting period		01-07-2025	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
Whether results are audited or unaudited		Unaudited	Unaudited
Nature of report standalone or consolidated		Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Other comprehensive income	1.16	1.16
	Total Amount of items that will not be reclassified to profit and loss	1.16	1.16
2	Income tax relating to items that will not be reclassified to profit or loss	0.29	0.29
3	Amount of items that will be reclassified to profit and loss
	Total Amount of items that will be reclassified to profit and loss
4	Income tax relating to items that will be reclassified to profit or loss	0.00	0.00
5	Total Other comprehensive income	0.87	0.87

Cash flow statement, indirect
Particulars		Half Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-09-2025
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Standalone
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	108.43
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	15.8
	Adjustments for decrease (increase) in inventories	63.52
	Adjustments for decrease (increase) in trade receivables, current	-15.06
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	-18.79
	Adjustments for decrease (increase) in other non-current assets	0
	Adjustments for other financial assets, non-current	0
	Adjustments for other financial assets, current	0
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	50.56
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	-6.11
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	12.94
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	0.46
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	10.81
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	-0.16
	Adjustments for dividend income	0
	Adjustments for interest income	77.47
	Adjustments for share-based payments	9.43
	Adjustments for fair value losses (gains)	0
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	0.91
	Other adjustments for non-cash items	-0.15
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	46.69
	Net cash flows from (used in) operations	155.12
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	2.39
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	152.73
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	214.95
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	2.24
	Purchase of property, plant and equipment	3.61
	Proceeds from sales of investment property	0
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	467.2
	Cash receipts from repayment of advances and loans made to other parties	299.98
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0
	Interest received	51.68
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	209.01
	Net cash flows from (used in) investing activities	-122.85
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	0
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	0
	Repayments of borrowings	11.59
	Payments of lease liabilities	1.79
	Dividends paid	0
	Interest paid	15.8
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) financing activities	-29.18
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	0.7
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	0.7
	Cash and cash equivalents cash flow statement at beginning of period	6.42
	Cash and cash equivalents cash flow statement at end of period	7.12

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.

Sr. No.

Details of the party (listed entity /subsidiary) entering into the transaction

Details of the counterparty

Type of related party transaction

Details of other related party transaction

Value of the related party transaction as approved by the audit committee

Remarks on approval by audit committee

Value of the related party transaction ratified by the audit committee

Date of Audit Committee Meeting where the ratification was approved

Value of transaction during the reporting period

In case monies are due to either party as a result of the transaction

In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments

Details of the loans, inter-corporate deposits, advances or investments

Name

PAN

Name

PAN

Relationship of the counterparty with the listed entity or its subsidiary

Opening balance

Closing balance

Nature of indebtedness (loan/ issuance of debt/ any other etc.)

Details of other indebtedness

Cost

Tenure

Nature (loan/ advance/ intercorporate deposit/ investment)

Interest Rate (%)

Tenure

Secured/ unsecured

Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)

Notes

IKIO Technologies Limited

AAECI0840F

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

Wholly owned Subsidiary Company

Purchase of goods or services

700

Approved

12.29

6.69

8.57

IKIO Technologies Limited

AAECI0840F

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

Wholly owned Subsidiary Company

Sale of goods or services

700

Approved

2.89

0.73

IKIO Technologies Limited

AAECI0840F

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

Wholly owned Subsidiary Company

Investment

3500

Approved

372

IKIO Technologies Limited

AAECI0840F

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

Wholly owned Subsidiary Company

Interest received

3500

Approved

11.79

36.04

45.93

IKIO Technologies Limited

AAECI0840F

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

Wholly owned Subsidiary Company

Loan

3500

Approved

133

354

221

IKIO Technologies Limited

AAECI0840F

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

Wholly owned Subsidiary Company

Purchase of goods or services

700

Approved

110.06

IKIO Technologies Limited

AAECI0840F

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

Wholly owned Subsidiary Company

Sale of goods or services

700

Approved

33.32

IKIO Technologies Limited

AAECI0840F

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

Wholly owned Subsidiary Company

Investment

3500

Approved

214.96

1727.35

1942.31

IKIO Technologies Limited

AAECI0840F

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

Wholly owned Subsidiary Company

Loan

3500

Approved

403

449.5

852.5

IKIO Technologies Limited

AAECI0840F

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

Wholly owned Subsidiary Company

Interest received

3500

Approved

60.18

87.18

IKIO Technologies Limited

AAECI0840F

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

Wholly owned Subsidiary Company

Sale of fixed assets

700

Approved

3.84

IKIO Technologies Limited

AAECI0840F

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

Wholly owned Subsidiary Company

Any other transaction

Lease Rent

700

Approved

0.5

IKIO Technologies Limited

AAECI0840F

HARDEEP SINGH

AABPS0013J

KMP (MANAGEING DIRECTOR)

Remuneration

Approved by Nomination Remunaration Committee and at the Board Meeting

9.36

0.86

IKIO Technologies Limited

AAECI0840F

SURMEET KAUR

ALNPK4068Q

KMP (MANAGEING DIRECTOR)

Remuneration

Approved by Nomination Remunaration Committee and at the Board Meeting

3.96

0.37

IKIO Technologies Limited

AAECI0840F

SANJEET SINGH

ALUPC6143K

KMP (CFO)

Remuneration

Approved by Nomination Remunaration Committee and at the Board Meeting

0.9

0.13

IKIO Technologies Limited

AAECI0840F

SANDEEP KUMAR AGARWAL

AFZPA5559G

KMP(COMPANY SECRETARY)

Remuneration

Approved by Nomination Remunaration Committee and at the Board Meeting

1.28

0.18

0.21

IKIO Technologies Limited

AAECI0840F

ATUL JAIN

ABIPJ8401F

KMP (SR. VICE PRESIDENT)

Remuneration

Approved by Nomination Remunaration Committee and at the Board Meeting

1.51

0.68

IKIO Technologies Limited

AAECI0840F

NAVEEN BHATIA

ABYPB1893P

KMP (DY. CFO )

Remuneration

Approved by Nomination Remunaration Committee and at the Board Meeting

1.9

0.32

IKIO Technologies Limited

AAECI0840F

ROYALUX EXPORT PRIVATE LIMITED

AALCR4996C

Wholly owned Subsidiary Company

Sale of goods or services

700

Approved

1.69

0.24

1.47

IKIO Technologies Limited

AAECI0840F

ROYALUX EXPORT PRIVATE LIMITED

AALCR4996C

Wholly owned Subsidiary Company

Interest received

3500

Approved

3.36

6.67

9.69

IKIO Technologies Limited

AAECI0840F

RAINA METALTECH PRIVATE LIMITED

AAACR8527J

Related Party

Any other transaction

Rent

700

Approved

0.3

0.19

0.11

ROYALUX EXPORT PRIVATE LIMITED

AALCR4996E

HARDEEP SINGH

AABPS0013J

Director

Loan

1000

Loan was taken from Mr. Hardeep Singh. The transaction entered between the related parties were as per the provisions of Companies Act 2013 and SEBI LODR Regulations 2015. Applicable approvals were taken.

ROYALUX EXPORT PRIVATE LIMITED

AALCR4996E

SURMEET KAUR

ALNPK4068Q

Director

Loan

1000

Loan was taken from Ms. Surmeet Kaur. The transaction entered between the related parties were as per the provisions of Companies Act 2013 and SEBI LODR Regulations 2015. Applicable approvals were taken.

ROYALUX EXPORT PRIVATE LIMITED

AALCR4996E

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

Group Company

Purchase of goods or services

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

22.12

53.54

5.62

ROYALUX EXPORT PRIVATE LIMITED

AALCR4996E

ROYALUX FZCO

ZZZZZ9999Z

Group Company

Sale of goods or services

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

113.83

102.02

114.31

ROYALUX EXPORT PRIVATE LIMITED

AALCR4996E

ROYALUX LLC

ZZZZZ9999Z

Group Company

Sale of goods or services

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

113.42

104.41

149.83

ROYALUX EXPORT PRIVATE LIMITED

AALCR4996E

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

Holding Company

Loan

1000

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

110.1

472.7

362.6

ROYALUX EXPORT PRIVATE LIMITED

AALCR4996E

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

Holding Company

Interest paid

1000

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

18.55

39.43

56.13

ROYALUX EXPORT PRIVATE LIMITED

AALCR4996E

IKIO LED LIGHTING LLC

ZZZZZ9999Z

Related Party

Sale of goods or services

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

21.28

4.65

33.76

ROYALUX EXPORT PRIVATE LIMITED

AALCR4996E

ROYALUX FZCO

ZZZZZ9999Z

Group Company

Purchase of goods or services

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

0.44

ROYALUX EXPORT PRIVATE LIMITED

AALCR4996E

IKIO LED LIGHTING LLC

ZZZZZ9999Z

Group Company

Purchase of goods or services

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

0.12

0.02

0.14

ROYALUX EXPORT PRIVATE LIMITED

AALCR4996E

BRIGHT FUTURES

ZZZZZ9999Z

Group Company

Sale of goods or services

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

1.07

4.88

6.18

ROYALUX EXPORT PRIVATE LIMITED

AALCR4996E

METCO ENGINEERINGS

ZZZZZ9999Z

Group Company

Advance

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

4.64

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

Group Company

Sale of goods or services

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

9.43

46.77

49.11

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

Group Company

Purchase of goods or services

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

131.67

4.25

15.19

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

SINGH ENTERPRISES

ABIPS0972N

Related Party

Sale of goods or services

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

4.48

7.4

7.28

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

SINGH ENTERPRISES

ABIPS0972N

Related Party

Purchase of goods or services

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

0.98

0.06

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

RAINA METALTECH PRIVATE LIMITED

AAACR8527J

Related Party

Any other transaction

Rent

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

3.9

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

LIFE TEK SOLUTIONS

AAKFL4896K

Related Party

Any other transaction

Rent

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

13.5

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

LIFE TEK SOLUTIONS

AAKFL4896K

Related Party

Any other transaction

MAINTENANCE

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

4.5

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

SURMEET KAUR

ALNPK4068Q

KMP(WHOLE TIME DIRECTOR)

Remuneration

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

1.2

0.2

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

ISHWEEN KAUR

AXMPK5408R

KMP(WHOLE TIME DIRECTOR)

Remuneration

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

4.5

0.75

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

KRISHNA COMPUTECH PRIVATE LIMITED

AACCK6732C

Related Party

Sale of goods or services

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

1.21

0.68

0.69

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

HARDEEP SINGH

AABPS0013J

KMP(MANAGING DIRECTOR)

Loan

1000

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

Group Company

Sale of fixed assets

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

0.8

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

IKIO LED LIGHTING LLC

ZZZZZ9999Z

Related Party

Sale of goods or services

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

0.08

0.95

1.07

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

IKIO LED LIGHTING LLC

ZZZZZ9999Z

Related Party

Purchase of goods or services

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

0.19

0.16

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

AMIT GUPTA

ACTPG0672P

KMP(CFO)

Remuneration

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

0.12

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

HARDEEP SINGH

AABPS0013J

KMP(MANAGING DIRECTOR)

Remuneration

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

0.6

0.1

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

SANJEET SINGH

ALUPC6143K

Related Party

Loan

1000

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

2.9

1.9

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

HARDEEP SINGH

AABPS0013J

KMP(MANAGING DIRECTOR)

Loan

1000

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

103.75

91.25

195

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

ISHWEEN KAUR

AXMPK5408R

Related Party

Loan

1000

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

1.1

9.1

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

SAFE SOLUTIONS

AEWFS2622C

Related Party

Any other transaction

Rent

900

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

ROYALUX LLC

ZZZZZ9999Z

Wholly owned Subsidiary Company

Investment

1250

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

161.13

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

RITECH HOLDINGS LTD

ZZZZZ9999Z

Wholly owned Subsidiary Company

Investment

1250

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

0.1

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

RITECH HOLDINGS LTD

ZZZZZ9999Z

Wholly owned Subsidiary Company

Loan

1250

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

24.68

25.85

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

RITECH HOLDINGS LTD

ZZZZZ9999Z

Wholly owned Subsidiary Company

Interest received

1250

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

1.04

0.79

1.85

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

ROYALUX EXPORT PRIVATE LIMITED

AALCR4996C

Group Company

Purchase of goods or services

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

0.6

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

ROYALUX EXPORT PRIVATE LIMITED

AALCR4996C

Group Company

Sale of goods or services

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

36.21

4.48

3.25

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

Group Company

Purchase of fixed assets

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

0.96

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

ROYALUX LLC

ZZZZZ9999Z

Related Party

Loan

1250

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

284.14

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

ROYALUX LLC

ZZZZZ9999Z

Related Party

Interest received

1250

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

7.52

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

Group Company

Sale of goods or services

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

131.53

14.71

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

Group Company

Purchase of goods or services

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

9.18

49.11

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

ROYALUX EXPORT PRIVATE LIMITED

AALCR4996C

Group Company

Purchase of fixed assets

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

ROYALUX LLC

ZZZZZ9999Z

Group Company

Investment

1250

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

161.13

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

Group Company

Purchase of fixed assets

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

0.09

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

RAINA METALTECH PRIVATE LIMITED

AAACR8527J

Group Company

Any other transaction

MAINTENANCE

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

2.1

ROYALUX LIGHTING PRIVATE LIMITED

AALCR7281C

SANJEET SINGH

ALUPC6143K

Director

Remuneration

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

5.41

0.85

IKIO SOLUTIONS PRIVATE LIMITED

AAFCI0133A

IKIO LED LIGHTING LLC

ZZZZZ9999Z

Group Company

Sale of fixed assets

900

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

0.56

ROYALUX EXPORT PRIVATE LIMITED

AALCR4996E

RAINA METALTECH PRIVATE LIMITED

AAACR8527J

Group Company

Any other transaction

Rent

750

Applicable approvals were taken from Board and Audit Committee of a Listed Company has reviewed and take a note.

0.07

0.01

Total value of transaction during the reporting period

2217.59

Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)
Mode of Fund Raising	Public Issues
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds	16-06-2023
Amount Raised	3500
Report filed for Quarter ended	30-09-2025
Monitoring Agency	Applicable
Monitoring Agency Name, if applicable	CRISIL RATINGS LIMITED
Is there a Deviation / Variation in use of funds raised	No
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / Variation	Not Applicable
Comments of the Audit Committee after review	No Comments
Comments of the auditors, if any	No Comments

Sr.	Original Object	Modified Object, if any	Original Allocation	Modified allocation, if any	Funds Utilised	Amount of Deviation/Variation for the quarter according to applicable object	Remarks if any
1	Repayment/Prepayment, in full or part, in certain borrowings availed by Company and its Subsidiaries on consolidated basis.	NA	500	0	500	0
2	Investment in wholly owned Subsidairy, IKIO Solutions Private Limited for setting up a new facility at Noida, Uttar Pradesh	NA	2123.12	0	1420.3	702.82	There is no deviation in the objects or purposes for which the funds have been raised. There is no deviation in the amount of funds actually utlized as against what was originally disclosed.
3	General Corporate Purposes (GCP)	NA	638.29	0	637.78	0.51	GST amount of Rs 35.17 million on Issue related expenses retained in Public Issue Account during the quarter ended June 20 2023 was reduced from net proceeds and further during the quarter ended June 30 2024 after payment of all Issue related expenses including GST the remaining surplus balance of Rs 3.91 million in Public Issue Account was transferred to Monitoring Account and is added to GCP hence the net proceeds were revised to Rs 3261.41 million

Signatory Details
Name of signatory	Sanjeet Singh
Designation of person	Chief Financial Officer
Place	Noida
Date	07-11-2025

General information about company

Financial Results – Ind-AS

Text Block

Statement of Asset and Liabilities

Other Comprehensive Income

Cash flow statement, indirect

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Signatory Details