Integrated Filing — IndAS



General information about company

Scrip Code 540699
NSE Symbol DIXON
MSEI Symbol NOTLISTED
ISIN INE935N01020
Name of company Dixon Technologies (India) Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 31-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 24-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Electronic Goods
Start date and time of board meeting 31-07-2026   12:00:00
End date and time of board meeting 31-07-2026   15:05:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
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? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
No default on loans and debt securities during the quarter ended 30th June, 2026



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 1,07,962.00 1,07,962.00
Other income 54,028.00 54,028.00
Total income 1,61,990.00 1,61,990.00
2 Expenses
(a) Cost of materials consumed 95,498.00 95,498.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (5,156.00) (5,156.00)
(d) Employee benefit expense 5,144.00 5,144.00
(e) Finance costs 802.00 802.00
(f) Depreciation, depletion and amortisation expense 1,666.00 1,666.00
(f) Other Expenses
1 Other Expenses 5,609.00 5,609.00
Total other expenses 5,609.00 5,609.00
Total expenses 1,03,563.00 1,03,563.00
3 Total profit before exceptional items and tax 58,427.00 58,427.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 58,427.00 58,427.00
6 Tax expense
7 Current tax 1,144.00 1,144.00
8 Deferred tax 7,473.00 7,473.00
9 Total tax expenses 8,617.00 8,617.00
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 49,810.00 49,810.00
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 49,810.00 49,810.00
17 Other comprehensive income net of taxes 2.00 2.00
18 Total Comprehensive Income for the period 49,812.00 49,812.00
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 1,222.00 1,222.00
Face value of equity share capital 2 2
27 Details of debt securities
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 81.88 81.88
Diluted earnings (loss) per share from continuing operations 81.79 81.79
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 81.88 81.88
Diluted earnings (loss) per share from continuing and discontinued operations 81.79 81.79
24 Debt equity ratio 0.0200 0.0200
25 Debt service coverage ratio 0.9400 0.9400
26 Interest service coverage ratio 73.8500 73.8500
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. These standalone financial results of Dixon Technologies (India) Limited (Company) have been prepared in accordance with the Indian Accounting Standards (Ind-AS) prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, as amended and SEBI circulars issued thereunder. 2. The above standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 31 July 2026. The statutory auditors have expressed an unmodified review conclusion on these results. 3. The Chief Operating Decision Maker ('CODM') comprising the Board of Directors, the Vice Chairman cum Managing Director and the Chief Financial Officer which examines the Company’s performance on the basis of a single operating segment namely Electronics Goods; accordingly segment disclosure is not required. 4. During the year ended 31 March 2026, the Company transferred its lighting business undertaking including the shares of its subsidiary, Dixon Technologies Solutions Private Limited to Lightanium Technologies Private Limited for a total consideration of Rs. 140.30 crores (Rs. 115.30 crores and Rs. 25.00 crores, respectively based on registered valuer's report) with effect from 01 August 2025. This transaction was executed as part of the joint venture arrangement, and the Company recognised a gain on the sale of the undertaking and subsidiary shares amounting to Rs. 21.88 crores and Rs. 24.99 crores respectively. Signify Innovations India Limited transferred its LED lighting manufacturing operations at Vadodara, Gujarat, to Lightanium Technologies Private Limited as a going concern on a slump sale basis for a cash consideration of Rs. 140.30 crores. Following the completion of these transactions, both the Company and Signify Innovations India Limited each hold 50% of the post-issue share capital of Lightanium Technologies Private Limited. The financial figures for the quarter ended 30 June 2026 are not comparable with those of the corresponding quarter period of the previous year and quarter of the current year due to the transfer of the lighting business to a Joint Venture company with effect from 01 August 2025. 5. The Board of Directors of the Company at its meeting held on 12 May 2026 had recommended a final dividend of Rs. 10.00/- per equity share of face value Rs. 2/- each for the financial year 2025-26 subject to the approval of the shareholders at the ensuing Annual General Meeting of the Company. 6. The figures for the quarter ended 31 March 2026 are the balancing figures between the audited figures in respect of full financial year and the unaudited published year-to-date figures upto 31 December 2025 which were subjected to limited review.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
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
1 Amount of items that will not be reclassified to profit and loss 3.00 3.00
Total Amount of items that will not be reclassified to profit and loss 3.00
2 Income tax relating to items that will not be reclassified to profit or loss 1.00 1.00
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 2.00 2.00