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		01-04-2024
Date of end of financial year		31-03-2025
Date of board meeting when results were approved		13-05-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		03-05-2025
Description of presentation currency		INR
Level of rounding		Millions
Reporting Type		Quarterly
Reporting Quarter		Fourth quarter
Nature of report standalone or consolidated		Standalone
Whether results are audited or unaudited for the quarter ended		Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended		Audited
Segment Reporting		Single segment
Description of single segment		Manufacturing of LED Lighting
Start date and time of board meeting		13-05-2025 16:00
End date and time of board meeting		13-05-2025 22:30
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		Declaration of unmodified opinion
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		No
(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.		No
(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		22-06-2022
Indicate Company website link for updated RPT policy of the Company		https://ikiotech.com/corporate-governance
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	There is no default on loans and debt securities.

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		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
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	383.31	2077.26
	Other income	40.63	198.34
	Total income	423.94	2275.6
2	Expenses
(a)	Cost of materials consumed	263.98	1548.85
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	39	5.75
(d)	Employee benefit expense	39.36	230.19
(e)	Finance costs	5.65	41.82
(f)	Depreciation, depletion and amortisation expense	7.46	28.83
(g)	Other Expenses
1	Other Expenses	27.11	116.42
	Total other expenses	27.11	116.42
	Total expenses	382.56	1971.86
3	Total profit before exceptional items and tax	41.38	303.74
4	Exceptional items	0	0
5	Total profit before tax	41.38	303.74
6	Tax expense
7	Current tax	10.66	69.09
8	Deferred tax	-1.1	-1.4
9	Total tax expenses	9.56	67.69
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	31.82	236.05
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	31.82	236.05
17	Other comprehensive income net of taxes	1.74	0.88
18	Total Comprehensive Income for the period	33.56	236.93
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		0
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	0.41	3.05
	Diluted earnings (loss) per share from continuing operations	0.37	3.01
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	0.41	3.05
	Diluted earnings (loss) per share from continuing and discontinued operations	0.37	3.01
24	Debt equity ratio	0.01	0.01	Textual Information( 1)
25	Debt service coverage ratio	7.03	4.19	Textual Information( 2)
26	Interest service coverage ratio	88.66	100	Textual Information( 3)
27	Disclosure of notes on financial results	Textual Information(4)

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	153.46
	Capital work-in-progress	0
	Investment property	0
	Goodwill	0
	Other intangible assets	4.1
	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	2106.01
	Trade receivables, non-current	0
	Loans, non-current	803.5
	Other non-current financial assets	3.09
	Total non-current financial assets	2912.6
	Deferred tax assets (net)	8.28
	Other non-current assets	32.83
	Total non-current assets	3118.77
2	Current assets
	Inventories	377.66
	Current financial asset
	Current investments	0
	Trade receivables, current	175.42
	Cash and cash equivalents	6.42
	Bank balance other than cash and cash equivalents	964.26
	Loans, current	102.79
	Other current financial assets	143.12
	Total current financial assets	1392.01
	Current tax assets (net)	0
	Other current assets	39.28
	Total current assets	1808.95
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4927.72
	Total current assets	1808.95
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	4927.72
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	772.81
	Other equity	3992.2
	Total equity attributable to owners of parent	4765.01
	Non controlling interest
	Total equity	4765.01
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	1.29
	Total non-current financial liabilities	1.29
	Provisions, non-current	4.2
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	5.49
	Current liabilities
	Current financial liabilities
	Borrowings, current	45.12
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	22.26
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	50.58
	Total Trade payable	72.84
	Other current financial liabilities	28.44
	Total current financial liabilities	146.4
	Other current liabilities	10.41
	Provisions, current	0.41
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	157.22
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	162.71
	Total equity and liabilities	4927.72
	Disclosure of notes on assets and liabilities	Textual Information(1)

Other Comprehensive Income
Date of start of reporting period		01-01-2025	01-04-2024
Date of end of reporting period		31-03-2025	31-03-2025
Whether results are audited or unaudited		Audited	Audited
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
	Total Amount of items that will not be reclassified to profit and loss
2	Income tax relating to items that will not be reclassified to profit or loss	-2.32	-1.17
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	0.58	0.29
5	Total Other comprehensive income	1.74	0.88

Cash flow statement, indirect
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2024
Date of end of reporting period		31-03-2025
Whether results are audited or unaudited		Audited
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	303.74
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	41.82
	Adjustments for decrease (increase) in inventories	93.25
	Adjustments for decrease (increase) in trade receivables, current	41.26
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	-29.85
	Adjustments for decrease (increase) in other non-current assets	0
	Adjustments for other financial assets, non-current	0
	Adjustments for other financial assets, current	29.45
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	-61.06
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	-5.74
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	28.83
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	-1.26
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	-2.18
	Adjustments for other financial liabilities, non-current	0
	Adjustments for unrealised foreign exchange losses gains	-0.15
	Adjustments for dividend income	0
	Adjustments for interest income	180.76
	Adjustments for share-based payments	4.7
	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
	Other adjustments for non-cash items	9.26
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	-32.43
	Net cash flows from (used in) operations	271.31
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	83.26
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	188.05
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	827.55
	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	6.82
	Purchase of property, plant and equipment	17.18
	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	165.2
	Cash receipts from repayment of advances and loans made to other parties	0
	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	116.48
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	792.78
	Net cash flows from (used in) investing activities	-93.85
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	52.98
	Payments of lease liabilities	3.3
	Dividends paid	77.28
	Interest paid	41.82
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0.09
	Net cash flows from (used in) financing activities	-175.29
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	-81.09
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	-81.09
	Cash and cash equivalents cash flow statement at beginning of period	87.51
	Cash and cash equivalents cash flow statement at end of period	6.42

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
Sr. No.	Name	PAN	Name	PAN	Relationship of the counterparty with the listed entity or its subsidiary	Type of related party transaction	Details of other related party transaction		Remarks on approval by audit committee			Value of transaction during the reporting period	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
1	Ikio Technologies Limited	AAECI0840F	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Wholly Owned Subsidiary Company	Purchase of goods or services		450	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	36.88	29.49	6.69
2	Ikio Technologies Limited	AAECI0840F	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Wholly Owned Subsidiary Company	Sale of goods or services		450	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	5.33	0	0
3	Ikio Technologies Limited	AAECI0840F	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Wholly Owned Subsidiary Company	Advance		450	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0	11.25	0
4	Ikio Technologies Limited	AAECI0840F	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Wholly Owned Subsidiary Company	Purchase of fixed assets		450	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0.13	0	0
5	Ikio Technologies Limited	AAECI0840F	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Wholly Owned Subsidiary Company	Interest received			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	17.79	21.72	36.04
6	Ikio Technologies Limited	AAECI0840F	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Wholly Owned Subsidiary Company	Investment		4000	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	3.72	372	378.66
7	Ikio Technologies Limited	AAECI0840F	ROYALUX EXPORT PVT LTD	AALCR4996E	Stepdown Wholly Owned Subsidiary Company	Any other transaction	Others	20	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	4.3	2.81	6.67
8	Ikio Technologies Limited	AAECI0840F	ROYALUX EXPORT PVT LTD	AALCR4996E	Stepdown Wholly Owned Subsidiary Company	Interest received		20	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	30.5	72.29	102.79
9	Ikio Technologies Limited	AAECI0840F	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	Wholly Owned Subsidiary Company	Purchase of goods or services		120	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	172.39	3.02	0
10	Ikio Technologies Limited	AAECI0840F	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	Wholly Owned Subsidiary Company	Sale of goods or services		120	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	12.74	0	0
11	Ikio Technologies Limited	AAECI0840F	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	Wholly Owned Subsidiary Company	Sale of fixed assets		120	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	6.11	0	0
12	Ikio Technologies Limited	AAECI0840F	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	Wholly Owned Subsidiary Company	Purchase of fixed assets		120	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0.13	0	0
13	Ikio Technologies Limited	AAECI0840F	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	Wholly Owned Subsidiary Company	Investment		4000	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	326.82	1402.29	1729.11
14	Ikio Technologies Limited	AAECI0840F	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	Wholly Owned Subsidiary Company	Loan		1000	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	321.48	398.5	449.5
15	Ikio Technologies Limited	AAECI0840F	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	Wholly Owned Subsidiary Company	Interest received		1000	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	20.66	41.58	60.18
16	Ikio Technologies Limited	AAECI0840F	Hardeep Singh	AABPS0013J	KMP (Managing Director)	Remuneration			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	4.36	1.68	0
17	Ikio Technologies Limited	AAECI0840F	Surmeet Kaur	ALNPK4068Q	KMP (Whole Time Director)	Remuneration			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0.96	0.8	0
18	Ikio Technologies Limited	AAECI0840F	Sanjeet Singh	ALUPC6143K	KMP (Whole Time Director)	Remuneration			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0.95	0.12	0.13
19	Ikio Technologies Limited	AAECI0840F	Sandeep Kumar Agarwal	AFZPA5559G	KMP (Company Secretary)	Remuneration			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	1.26	0.17	0.18
20	Ikio Technologies Limited	AAECI0840F	Atul Jain	ABIPJ8401F	KMP (CFO)	Remuneration			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	4.35	0.63	0.68
21	Ikio Technologies Limited	AAECI0840F	RAINA METALTECH PRIVATE LIMITED	AAACR8527J	Related Party	Any other transaction	Rent	2.4	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	1.08	0.39	0.19
22	Ikio Technologies Limited	AAECI0840F	RAINA METALTECH PRIVATE LIMITED	AAACR8527J	Related Party	Any other transaction	Security Deposit		Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0	0.36	0.36
23	Ikio Technologies Limited	AAECI0840F	IKIO LED LIGHTING LLC	ZZZZZ9999Z	Related Party	Sale of goods or services		10	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0	0.11	0
24	ROYALUX EXPORT PVT LTD	AALCR4996E	IKIO LED LIGHTING LLC	ZZZZZ9999Z	Related Party	Sale of goods or services		110	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	102.61	52.78	4.65
25	ROYALUX EXPORT PVT LTD	AALCR4996E	Hardeep Singh	AABPS0013J	Director	Loan			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	46.31	47.71	1.4
26	ROYALUX EXPORT PVT LTD	AALCR4996E	Surmeet Kaur	ALNPK4068Q	Director	Loan			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	13.5	15	1.5
27	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	Group Company	Sale of goods or services		200	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	19.01	29.96	1.7
28	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	Group Company	Purchase of goods or services		200	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	129	25.34	2.27
29	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Singh Enterprises	ABIPS0972N	Related Party	Sale of goods or services		200	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0	7.4	7.4
30	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Singh Enterprises	ABIPS0972N	Related Party	Purchase of goods or services		200	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0.88	1.74	0
31	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Singh Engineering	ABIPS0972N	Related Party	Purchase of goods or services		10	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0.07	0	0.06
32	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Raina Metal Tech Private Limited	AAACR8527J	Related Party	Any other transaction	Rent	10	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	3.9	0.65	0.65
33	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Raina Metal Tech Private Limited	AAACR8527J	Related Party	Any other transaction	Security	10	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0	1.8	1.8
34	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Life Tek Solutions	AAKFL4896K	Related Party	Any other transaction	Rent	30	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	13.5	2.25	2.25
35	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Life Tek Solutions	AAKFL4896K	Related Party	Any other transaction	Maintenance	5	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	4.5	0.75	0.75
36	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Surmeet Kaur	ALNPK4068Q	KMP (Whole time director)	Remuneration		30	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	1.2	0.2	0.2
37	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Ishween Kaur	AXMPK5408R	KMP (Whole time director)	Remuneration		10	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	4.5	0.75	0.75
38	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Krishna Computech Private Limited	AACCK6732C	Related Party	Sale of goods or services			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0.59	0	0.68
39	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Hardeep Singh	AABPS0013J	KMP (Managing Director)	Loan		250	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	3	29	26
40	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	Amit Gupta	ACTPG0672P	KMP (CFO)	Remuneration			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0.65	0.1	0.12
41	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	Hardeep Singh	AABPS0013J	KMP (Managing Director)	Remuneration			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0.6	0.07	0.1
42	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	Sanjeet Singh	ALUPC6143K	Related Party	Any other transaction	Loan		Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0	2.9	2.9
43	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	Hardeep Singh	AABPS0013J	KMP (Managing Director)	Any other transaction	Loan		Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	15	76.25	91.25
44	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	Ishween Kaur	AXMPK5408R	Related Party	Any other transaction	Loan	1000	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0	9.1	0
45	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	Raina Metal Tech Private Limited	AAACR8527J	Related Party	Any other transaction	Rent	50	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0	0.06	0
46	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	SAFE SOLUTIONS	AEWFS2622C	Related Party	Any other transaction	Rent	60	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0	2.7	2.48
47	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	Krishna Computech Private Limited	AACCK6732C	Related Party	Any other transaction	Others	1	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0	0.2	0
48	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	ROYALUX LLC	ZZZZZ9999Z	Wholly Owned Subsidiary Company	Investment		1250	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	42.72	118.41	161.13
49	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	RITECH HOLDING LTD	ZZZZZ9999Z	Wholly Owned Subsidiary Company	Investment		1250	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0	0.1	0.1
50	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	RITECH HOLDING LTD	ZZZZZ9999Z	Wholly Owned Subsidiary Company	Loan		1000	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	14.47	10.21	24.68
51	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	RITECH HOLDING LTD	ZZZZZ9999Z	Wholly Owned Subsidiary Company	Interest received			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0.57	0.22	0.79
52	ROYALUX EXPORT PVT LTD	AALCR4996E	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Holding company	Purchase of goods or services		110	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	36.65	15.31	53.54
53	ROYALUX EXPORT PVT LTD	AALCR4996E	ROYALUX FZCO	ZZZZZ9999Z	Group Company	Sale of goods or services		200	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	91.76	38.94	102.02
54	ROYALUX EXPORT PVT LTD	AALCR4996E	ROYALUX LLC	ZZZZZ9999Z	Group Company	Sale of goods or services			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	9.31	7.43	104.41
55	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	Group Company	Sale of fixed assets			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0.15	0	0
56	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Life Tek Solutions	AAKFL4896K	Related Party	Sale of goods or services			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	9.7	0	0
57	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	IKIO LED LIGHTING LLC	ZZZZZ9999Z	Related Party	Purchase of goods or services			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0.15	0	0.95
58	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	Group Company	Sale of goods or services			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	9.23	0	0
59	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	IKIO LED LIGHTING LLC	ZZZZZ9999Z	Related Party	Purchase of goods or services			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0	0.19	0.19
60	RITECH HOLDING LTD	AAAAA1111A	JASPREET SINGH	BBBBB2222B	CEO (KMP)	Remuneration			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	14.2	0	2.86
61	Ikio Technologies Limited	AAECI0840F	ROYALUX EXPORT PVT LTD	AALCR4996E	Stepdown Wholly Owned Subsidiary Company	Any other transaction	Reimbursement		Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	1.18	0	1.18
62	Ikio Technologies Limited	AAECI0840F	ROYALUX EXPORT PVT LTD	AALCR4996E	Stepdown Wholly Owned Subsidiary Company	Sale of goods or services			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	1.39	0.1	0.24
63	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	ROYALUX EXPORT PVT LTD	AALCR4996E	Group Company	Purchase of goods or services			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0.33	7.02	0
64	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	ROYALUX EXPORT PVT LTD	AALCR4996E	Group Company	Sale of goods or services			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	35.69	0.33	4.48
65	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Group Company	Purchase of fixed assets			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0.15	0	0
66	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	ROYALUX EXPORT PVT LTD	AALCR4996E	Group Company	Purchase of fixed assets			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	0.72	0	0
67	ROYALUX EXPORT PVT LTD	AALCR4996E	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Holding company	Loan			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	7	479.7	472.7
68	ROYALUX EXPORT PVT LTD	AALCR4996E	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Holding company	Any other transaction	Interest paid		Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	22.23	19.17	39.43
69	Ikio Technologies Limited	AAECI0840F	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Holding company	Loan		1000	Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	18	372	354
70	Ikio Technologies Limited	AAECI0840F	IKIO SOLUTIONS PRIVATE LIMITED	AAFCI0133A	Holding company	Any other transaction	Reimbursement		Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	38.4	0	0
71	Ikio Technologies Limited	AAECI0840F	ROYALUX LIGHTING PRIVATE LIMITED	AALCR7281C	Holding company	Any other transaction	Reimbursement		Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	11.66	0	0
72	ROYALUX LLC	AAAAA1111A	IKIO LED LIGHTING LLC	BBBBB2222B	Related Party	Sale of goods or services			Transactions entered between the related parties were as per the provision of Companies Act 2013 and SEBI LODR regulations 2015. Applicable approvals were taken.	0	13-05-2025	77.68	47.8	39.84
Total value of transaction during the reporting period												1774.1

Details of Impact of Audit Qualification
Whether results are audited or unaudited		Audited
Declaration of unmodified opinion or statement on impact of audit qualification		Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results		Yes
	Audit firm's name	Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI	Certificate valid upto
1	BGJC & ASSOCIATES	Yes	05-05-2028

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	350
Report filed for Quarter ended	31-03-2025
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
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, of certain borrowings availed by Company and its Subsidiaries on consolidated basis	NA	50	0	50	0
2	Investment in wholly owned Subsidiary, IKIO Solutions Private Limited, for setting up a new facility at Noida, Uttar Pradesh	NA	2123.12	0	1218.95	0	As per Company's Prospectus dated June 06, 2023, the Company had estimated to utilize Rs 2,123.12 million for object 2 & Rs. 638.29 million for object 3 by Fiscal 2025. However, based on certificate dated May 07, 2025, issued by M/s BGJC & Associates LLP, Chartered Accountants (Firm Registration Number: 003304N/N500056), Statutory Auditors of the Company and management undertaking, the Company has utilized Rs 1,218.95 million for object 2 & Rs. 637.78 million for object 3 only as at the end of fiscal 2025, hence, there is a delay in the implementation schedule. This delay is on account of a delay in procuring, operationalisation of assets and to obtain necessary approvals/Licenses. The remaining net proceeds which shall be utilized in subsequent periods in accordance with applicable laws on or before 31st March 2027. However, the Prospectus further states that, "The Net Proceeds are not utilized (in full or in part) for the objects of the Offer during the period stated above due to any reason, including (i) the timing of completion of the Offer; (ii) market conditions outside the control of our Company; and (iii) any other economic, business and commercial considerations, the remaining Net Proceeds shall be utilized in subsequent periods as may be determined by our Company, in accordance with applicable laws." Based on the recommendation of management and as reviewed by Statutory Auditor and monitoring agency, the Audit committee members and board members granted their approval to extend the period for deployment of the net proceeds of the Initial Public offer in accordance to the object of the offer of the company upto financial year 2026-27, in accordance with applicable laws. Further, the Audit Committee members and Board members grant their Approval for investment in Ikio Solution Private Limited (Wholly owned Subsidiaries of the company) by way of purchase of Equity Shares of the company pursuant to the deployment of the net proceeds of the Initial Public Offering (IPO) as per object of the Company Rs. 70 Crore in FY 2025-26 and amounting to Rs. 20.47 Crore (Balance amount) in FY 2026-27.
3	General Corporate Purposes (GCP)	NA	638.29	0	637.78	0

Signatory Details
Name of signatory	ATUL KUMAR JAIN
Designation of person	Chief Financial Officer
Place	NOIDA
Date	13-05-2025

General information about company

Financial Results – Ind-AS

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)

Details of Impact of Audit Qualification

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

Signatory Details