Integrated Filing — IndAS



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 02-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-04-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
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 02-05-2026   16:00:00
End date and time of board meeting 02-05-2026   23:30:00
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 banks 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
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 07-11-2025
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
NO



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 3,795.60 16,982.30
Other income 286.10 1,459.40
Total income 4,081.70 18,441.70
2 Expenses
(a) Cost of materials consumed 2,673.50 12,502.20
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 127.40 28.80
(d) Employee benefit expense 531.60 2,331.30
(e) Finance costs 57.10 296.20
(f) Depreciation, depletion and amortisation expense 65.50 260.90
(f) Other Expenses
1 Other Expenses 238.20 1,057.40
Total other expenses 238.20 1,057.40
Total expenses 3,693.30 16,476.80
3 Total profit before exceptional items and tax 388.40 1,964.90
4 Exceptional items 0.00 0.00
5 Total profit before tax 388.40 1,964.90
6 Tax expense
7 Current tax 106.60 518.30
8 Deferred tax (8.30) (31.40)
9 Total tax expenses 98.30 486.90
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 290.10 1,478.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 290.10 1,478.00
17 Other comprehensive income net of taxes 6.10 33.80
18 Total Comprehensive Income for the period 296.20 1,511.80
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 7,728.10 7,728.10
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve 41,822.70
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.38 1.91
Diluted earnings (loss) per share from continuing operations 0.37 1.9
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
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.38 1.91
Diluted earnings (loss) per share from continuing and discontinued operations 0.37 1.9
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(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). The standalone audited financial results of the Company for the quarter and year ended March 31, 2026 have been reviewed by the Audit Committee and were subsequently approved by Board of Directors (’the Board’) at its meeting held on May 02, 2026. These standalone financial results have been subjected to limited review by the Statutory Auditors of the Company. The company has received an amount of Rs. 3,261.41 million (excluding issue related expenses) from proceeds out of fresh issue of equity shares. The utilisation of net IPO proceeds is summarised below: Objects of the issue as per Prospectus Amount to be Utilisation as per Prospectus Debt repayment 500 Funding capital expenditure requirements for the purchase of equipments / 2123.12 machineries of our manufacturing facilities General corporate purposes* 638.29 Total 3261.41 Net IPO proceeds that were unutilized as of March 31, 2026 were temporarily invested in deposits with scheduled commercial banks. The figure for the quarter ended March 31, 2026 and March 31, 2025 represents the balancing figure between the audited figures for the full financial year and published reviewed year to date figures upto third quarter of the finacial year. The Company's 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. Previous period/year figures have been re-grouped/re-classified wherever necessary, to conform to current period's classification.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 1,363.10
Capital work-in-progress 0.00
Investment property 0.00
Goodwill 0.00
Other intangible assets 1.80
Intangible assets under development 75.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 26,460.50
Trade receivables, non-current 0.00
Loans, non-current 11,200.00
Other non-current financial assets
1 Other Financial Assets 1,771.80
2 Right of Use Assets 54.60
Total of other non-current financial assets 1,826.40
Total non-current financial assets 39,486.90
Deferred tax assets (net) 102.80
Other non-current assets
1 Other non-current assets 3.90
2 Non Current tax Asset 53.30
Total of other non-current assets 57.20
Total non-current assets 41,086.80
2 Current assets
Inventories 3,334.50
Current financial asset
Current investments 0.00
Trade receivables, current 1,281.00
Cash and cash equivalents 868.80
Bank balance other than cash and cash equivalents 3,473.00
Loans, current 0.00
Other current financial assets
Total of other current financial assets 192.40
Total current financial assets 5,815.20
Current tax assets (net) 0.00
Other current assets
1 Other current assets 772.30
Total of other current assets 772.30
Total current assets 9,922.00
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 51,008.80
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 7,728.10
Other equity 41,822.70
Total equity attributable to owners of parent 49,550.80
Non controlling interest
Total equity 49,550.80
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 14.40
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
Total of other non-current financial liabilities
Total non-current financial liabilities 14.40
Provisions, non-current 0.00
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Lease liabilities 22.80
2 Provisions 31.90
Total of other non-current liabilities 54.70
Total non-current liabilities 69.10
Current liabilities
Current financial liabilities
Borrowings, current 8.90
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 366.90
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 677.20
Total Trade payable 1,044.10
Other current financial liabilities
1 Lease liabilities 33.60
2 Other financial liabilities 247.00
Total of other current financial liabilities 280.60
Total current financial liabilities 1,333.60
Other current liabilities 52.10
1 Other current liabilities 52.10
Total of other current liabilities 52.10
Provisions, current 3.20
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 1,388.90
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 1,458.00
Total equity and liabilites 51,008.80
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
Nature of report standalone or consolidated Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D 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 (8.10) (45.20)
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 2.00 11.40
5 Total Other comprehensive income 6.10 33.80



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 1,964.90
Adjustments for reconcile profit (loss)
Adjustments for finance costs 296.20
Adjustments for decrease (increase) in inventories 377.10
Adjustments for decrease (increase) in trade receivables, current 464.10
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (367.50)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 311.50
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (52.00)
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 260.90
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 34.20
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current (13.20)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 4.20
Adjustments for dividend income 0.00
Adjustments for interest income 1,421.60
Adjustments for share-based payments 188.60
Adjustments for fair value losses (gains) (2.80)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 66.40
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 146.10
Net cash flows from (used in) operations 2,111.00
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 213.40
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 1,897.60
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 5,200.20
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 29.80
Purchase of property, plant and equipment 67.80
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 5,600.00
Cash receipts from repayment of advances and loans made to other parties 3,462.90
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 873.70
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 6,170.30
Net cash flows from (used in) investing activities (331.30)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 14.50
Repayments of borrowings 442.40
Payments of lease liabilities 43.20
Dividends paid 0.20
Interest paid 290.40
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (761.70)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 804.60
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 804.60
Cash and cash equivalents cash flow statement at beginning of period 64.20
Cash and cash equivalents cash flow statement at end of period 868.80





Details of Impact of Audit Qualification

Amount in (Lakhs)

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
Sr No. 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)

Amount in (Lakhs)

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 35,000.00
Report filed for Quarter ended 31-03-2026
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, of certain borrowings availed by Company and its Subsidiaries on consolidated basis NA 5,000.00 0.00 5,000.00 0.00
2 Investment in wholly owned Subsidiary, IKIO Solutions Private Limited, for setting up a new facility at Noida, Uttar Pradesh NA 21,231.20 0.00 17,334.00 0.00
3 General Corporate Purposes (GCP) NA 6,382.90 0.00 6,377.80 0.00


Signatory Details

Name of signatory Sanjeet Singh
Designation of person Chief Financial Officer
Place NOIDA
Date 02-05-2026




Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. 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.
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 Notes
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)
1 IKIO Technologies Limited ROYALUX LIGHTING PRIVATE LIMITED Wholly owned Subsidiary Company Purchase of goods or services 7,000.00 Approved 174.30 85.70 171.50
2 IKIO Technologies Limited ROYALUX LIGHTING PRIVATE LIMITED Wholly owned Subsidiary Company Sale of goods or services 7,000.00 Approved 46.60 7.30 0.00
3 IKIO Technologies Limited ROYALUX LIGHTING PRIVATE LIMITED Wholly owned Subsidiary Company Investment 35,000.00 Approved 0.00 3,720.00 3,720.00
4 IKIO Technologies Limited ROYALUX LIGHTING PRIVATE LIMITED Wholly owned Subsidiary Company Interest received 35,000.00 Approved 87.90 459.30 537.40
5 IKIO Technologies Limited ROYALUX LIGHTING PRIVATE LIMITED Wholly owned Subsidiary Company Loan 35,000.00 Approved 370.00 2,210.00 2,095.00
6 IKIO Technologies Limited IKIO SOLUTIONS PRIVATE LIMITED Wholly owned Subsidiary Company Purchase of goods or services 7,000.00 Approved 1,501.80 0.00 0.00
7 IKIO Technologies Limited IKIO SOLUTIONS PRIVATE LIMITED Wholly owned Subsidiary Company Sale of goods or services 7,000.00 Approved 564.20 100.00 252.70
8 IKIO Technologies Limited IKIO SOLUTIONS PRIVATE LIMITED Wholly owned Subsidiary Company Investment 35,000.00 Approved 3,050.60 19,423.10 22,473.70
9 IKIO Technologies Limited IKIO SOLUTIONS PRIVATE LIMITED Wholly owned Subsidiary Company Loan 35,000.00 Approved 5,075.00 8,525.00 9,105.00
10 IKIO Technologies Limited IKIO SOLUTIONS PRIVATE LIMITED Wholly owned Subsidiary Company Interest received 35,000.00 Approved 368.60 871.80 1,203.50
11 IKIO Technologies Limited IKIO SOLUTIONS PRIVATE LIMITED Wholly owned Subsidiary Company Sale of fixed assets 7,000.00 Approved 4.00 0.00 0.00
12 IKIO Technologies Limited IKIO SOLUTIONS PRIVATE LIMITED Wholly owned Subsidiary Company Any other transaction Lease Rent 500.00 Approved 0.00 5.00 0.00
13 IKIO Technologies Limited HARDEEP SINGH KMP (MANAGEING DIRECTOR) Remuneration 0.00 Approved by Nomination Remunaration Committee and Board members 0.00 8.60 0.00
14 IKIO Technologies Limited SURMEET KAUR KMP (Whole Time Director) Remuneration 0.00 Approved by Nomination Remunaration Committee and Board members 39.60 3.70 3.70
15 IKIO Technologies Limited SANJEET SINGH KMP (Whole Time Director) Remuneration 0.00 Approved by Nomination Remunaration Committee and Board members 9.00 1.30 1.40
16 IKIO Technologies Limited SANDEEP KUMAR AGARWAL KMP(COMPANY SECRETARY) Remuneration 0.00 Approved by Nomination Remunaration Committee and Board members 12.70 2.10 1.80
17 IKIO Technologies Limited NAVEEN BHATIA KMP (DY. CFO ) Remuneration 0.00 Approved by Nomination Remunaration Committee and Board members 17.40 3.20 1.90
18 IKIO Technologies Limited ROYALUX EXPORT PRIVATE LIMITED Wholly owned Subsidiary Company Sale of goods or services 7,000.00 Approved 15.30 14.70 36.80
19 IKIO Technologies Limited ROYALUX EXPORT PRIVATE LIMITED Wholly owned Subsidiary Company Interest received 35,000.00 Approved 0.00 96.90 0.00
20 IKIO Technologies Limited RAINA METALTECH PRIVATE LIMITED Related Party Any other transaction Rent 500.00 Approved 3.00 1.10 0.00
21 ROYALUX EXPORT PRIVATE LIMITED HARDEEP SINGH Director Loan 10,000.00 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. 0.00 0.00 0.00
22 ROYALUX EXPORT PRIVATE LIMITED SURMEET KAUR Director Loan 10,000.00 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. 0.00 0.00 0.00
23 ROYALUX EXPORT PRIVATE LIMITED ROYALUX LIGHTING PRIVATE LIMITED Group Company Purchase of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 112.00 56.20 135.60
24 ROYALUX EXPORT PRIVATE LIMITED ROYALUX FZCO Group Company Sale of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 1,511.70 1,143.10 1,278.40
25 ROYALUX EXPORT PRIVATE LIMITED ROYALUX LLC Group Company Sale of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 620.40 1,498.30 2,107.00
26 ROYALUX EXPORT PRIVATE LIMITED ROYALUX LIGHTING PRIVATE LIMITED Holding Company Loan 10,000.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 2,810.00 3,626.00 3,911.00
27 ROYALUX EXPORT PRIVATE LIMITED ROYALUX LIGHTING PRIVATE LIMITED Holding Company Interest paid 10,000.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 157.50 561.30 703.10
28 ROYALUX EXPORT PRIVATE LIMITED IKIO LED LIGHTING LLC Related Party Sale of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 10.10 337.60 303.70
29 ROYALUX EXPORT PRIVATE LIMITED ROYALUX FZCO Group Company Purchase of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 4.40 0.00
30 ROYALUX EXPORT PRIVATE LIMITED IKIO LED LIGHTING LLC Group Company Purchase of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 1.40 1.20
31 ROYALUX EXPORT PRIVATE LIMITED BRIGHT FUTURES Group Company Sale of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.30 61.80 65.90
32 ROYALUX EXPORT PRIVATE LIMITED METCO ENGINEERINGS Group Company Advance 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 46.40 0.00
33 ROYALUX LIGHTING PRIVATE LIMITED IKIO SOLUTIONS PRIVATE LIMITED Group Company Sale of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 63.20 491.10 501.00
34 ROYALUX LIGHTING PRIVATE LIMITED IKIO SOLUTIONS PRIVATE LIMITED Group Company Purchase of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 2,026.90 151.90 114.30
35 ROYALUX LIGHTING PRIVATE LIMITED SINGH ENTERPRISES Related Party Sale of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 51.70 72.80 169.30
36 ROYALUX LIGHTING PRIVATE LIMITED SINGH ENTERPRISES Related Party Purchase of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 6.00 0.00 15.80
37 ROYALUX LIGHTING PRIVATE LIMITED RAINA METALTECH PRIVATE LIMITED Related Party Any other transaction Rent 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 39.00 0.00 0.00
38 ROYALUX LIGHTING PRIVATE LIMITED LIFE TEK SOLUTIONS Related Party Any other transaction Rent 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 135.00 0.00 0.00
39 ROYALUX LIGHTING PRIVATE LIMITED LIFE TEK SOLUTIONS Related Party Any other transaction Maintenance 500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 45.00 0.00 0.00
40 ROYALUX LIGHTING PRIVATE LIMITED SURMEET KAUR KMP(WHOLE TIME DIRECTOR) Remuneration 0.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 12.00 2.00 1.60
41 ROYALUX LIGHTING PRIVATE LIMITED ISHWEEN KAUR Chief Marketing Officer Remuneration 0.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 45.00 7.50 4.80
42 ROYALUX LIGHTING PRIVATE LIMITED KRISHNA COMPUTECH PRIVATE LIMITED Related Party Sale of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 2.20 6.90 21.20
43 ROYALUX LIGHTING PRIVATE LIMITED HARDEEP SINGH KMP(MANAGING DIRECTOR) Loan 10,000.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 155.00 0.00 195.00
44 ROYALUX LIGHTING PRIVATE LIMITED IKIO SOLUTIONS PRIVATE LIMITED Group Company Sale of fixed assets 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 3.70 0.00 0.00
45 ROYALUX LIGHTING PRIVATE LIMITED IKIO LED LIGHTING LLC Related Party Sale of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 10.70 11.50
46 ROYALUX LIGHTING PRIVATE LIMITED IKIO LED LIGHTING LLC Related Party Purchase of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 1.60 1.60
47 IKIO SOLUTIONS PRIVATE LIMITED HARDEEP SINGH KMP (MANAGEING DIRECTOR) Remuneration 0.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 3.00 1.00 0.00
48 IKIO SOLUTIONS PRIVATE LIMITED SANJEET SINGH Related Party Loan 15,000.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 19.00 19.00
49 IKIO SOLUTIONS PRIVATE LIMITED HARDEEP SINGH KMP( DIRECTOR) Loan 15,000.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 695.00 1,950.00 2,645.00
50 IKIO SOLUTIONS PRIVATE LIMITED ISHWEEN KAUR Related Party Loan 15,000.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 80.00 80.00
51 IKIO SOLUTIONS PRIVATE LIMITED SAFE SOLUTIONS Related Party Any other transaction Rent 9,000.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 150.00 0.00 34.00
52 IKIO SOLUTIONS PRIVATE LIMITED ROYALUX LLC Wholly owned Subsidiary Company Investment 12,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 1,611.30 1,611.30
53 IKIO SOLUTIONS PRIVATE LIMITED RITECH HOLDINGS LTD Wholly owned Subsidiary Company Investment 12,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 1.00 1.00
54 IKIO SOLUTIONS PRIVATE LIMITED RITECH HOLDINGS LTD Wholly owned Subsidiary Company Loan 12,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 164.90 258.50 365.90
55 IKIO SOLUTIONS PRIVATE LIMITED RITECH HOLDINGS LTD Wholly owned Subsidiary Company Interest received 12,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 12.80 18.50 31.20
56 IKIO SOLUTIONS PRIVATE LIMITED ROYALUX EXPORT PRIVATE LIMITED Group Company Sale of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 0.00 0.00
57 IKIO SOLUTIONS PRIVATE LIMITED ROYALUX LLC Related Party Loan 12,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 485.60 2,841.40 3,494.80
58 IKIO SOLUTIONS PRIVATE LIMITED ROYALUX LLC Related Party Interest received 12,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 117.40 75.20 214.20
59 IKIO SOLUTIONS PRIVATE LIMITED ROYALUX LIGHTING PRIVATE LIMITED Group Company Sale of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 0.00 0.00
60 IKIO SOLUTIONS PRIVATE LIMITED ROYALUX LIGHTING PRIVATE LIMITED Group Company Purchase of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 0.00 0.00
61 IKIO SOLUTIONS PRIVATE LIMITED ROYALUX EXPORT PRIVATE LIMITED Group Company Purchase of fixed assets 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 0.00 0.00
62 IKIO SOLUTIONS PRIVATE LIMITED ROYALUX LLC Group Company Investment 12,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 0.00 0.00
63 ROYALUX LIGHTING PRIVATE LIMITED IKIO SOLUTIONS PRIVATE LIMITED Group Company Purchase of fixed assets 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 0.00 0.00
64 ROYALUX LIGHTING PRIVATE LIMITED RAINA METALTECH PRIVATE LIMITED Group Company Any other transaction Maintenance 500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 21.00 0.00 0.00
65 ROYALUX LIGHTING PRIVATE LIMITED SANJEET SINGH Whole Time Director Remuneration 0.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 54.10 8.50 5.30
66 IKIO SOLUTIONS PRIVATE LIMITED IKIO LED LIGHTING LLC Group Company Sale of fixed assets 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 5.60 5.60
67 ROYALUX EXPORT PRIVATE LIMITED RAINA METALTECH PRIVATE LIMITED Group Company Any other transaction Rent 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.50 0.00 1.20
68 ROYALUX LIGHTING PRIVATE LIMITED IKIO SOLUTIONS PRIVATE LIMITED Wholly owned Subsidiary Company Interest received 10,000.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 13.00 0.00 11.70
69 ROYALUX LIGHTING PRIVATE LIMITED IKIO SOLUTIONS PRIVATE LIMITED Group Company Loan 10,000.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 550.00 0.00 550.00
70 ROYALUX LIGHTING PRIVATE LIMITED IKIO LIGHTING LIMITED Group Company Sale of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 0.00 0.00
71 ROYALUX LIGHTING PRIVATE LIMITED IKIO LIGHTING LIMITED Group Company Purchase of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 0.00 0.00
72 ROYALUX LIGHTING PRIVATE LIMITED Royalux Export Private Limited Wholly owned Subsidiary Company Sale of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 0.00 0.00
73 ROYALUX LIGHTING PRIVATE LIMITED Royalux Export Private Limited Wholly owned Subsidiary Company Purchase of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 0.00 0.00
74 ROYALUX LIGHTING PRIVATE LIMITED GRAVUS TECH PRIVATE LIMITED Group Company Sale of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 38.50 0.00 15.40
75 IKIO SOLUTIONS PRIVATE LIMITED IKIO Technologies Ltd Group Company Sale of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 0.00 0.00
76 IKIO SOLUTIONS PRIVATE LIMITED IKIO Technologies Ltd Group Company Purchase of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 0.00 0.00
77 IKIO SOLUTIONS PRIVATE LIMITED IKIO Technologies Ltd Group Company Purchase of fixed assets 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 0.00 0.00
78 ROYALUX EXPORT PRIVATE LIMITED ROYALUX LIGHTING PRIVATE LIMITED Holding Company Sale of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 1.00 0.00 0.00
79 ROYALUX EXPORT PRIVATE LIMITED IKIO Technologies Ltd Group Company Purchase of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 0.00 0.00
80 ROYALUX EXPORT PRIVATE LIMITED IKIO Technologies Ltd Group Company Sale of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 0.00 0.00 0.00
81 ROYALUX EXPORT PRIVATE LIMITED IKIO SOLUTIONS PRIVATE LIMITED Group Company Purchase of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 739.30 0.00 161.50
82 ROYALUX EXPORT PRIVATE LIMITED IKIO SOLUTIONS PRIVATE LIMITED Group Company Sale of goods or services 7,500.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 13.00 0.00 0.00
83 IKIO Technologies Limited ROYALUX LIGHTING PRIVATE LIMITED Wholly owned Subsidiary Company Purchase of fixed assets 7,000.00 APPROVED 25.00 0.00 0.00
84 IKIO Technologies Limited ROYALUX LIGHTING PRIVATE LIMITED Wholly owned Subsidiary Company Loan 35,000.00 APPROVED 255.00 0.00 0.00
85 IKIO Technologies Limited ROYALUX LIGHTING PRIVATE LIMITED Wholly owned Subsidiary Company Loan 35,000.00 APPROVED 2,095.00 0.00 2,095.00
86 IKIO Technologies Limited ROYALUX EXPORT PRIVATE LIMITED Group Company Loan 35,000.00 APPROVED 150.00 0.00 0.00
87 IKIO Technologies Limited ROYALUX EXPORT PRIVATE LIMITED Group Company Loan 35,000.00 APPROVED 1,177.90 1,177.90 0.00
88 ROYALUX LIGHTING PRIVATE LIMITED HARDEEP SINGH Wholly owned Subsidiary Company Remuneration 0.00 Applicable approvals were taken by the Subsidiary company from their Board. The Board and Audit Committee of a Listed Company has reviewed and take a note. 16.00 0.00 8.00
Total value of transaction during the reporting period 25,924.70