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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	03-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
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-May-2025   16:00:00
End date and time of board meeting	13-May-2025   18:00:00
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

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
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	1122870000	4858790000
	Other income	24180000	151120000
	Total income	1147050000	5009910000
2	Expenses
(a)	Cost of materials consumed	572280000	2814780000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	47120000	-3540000
(d)	Employee benefit expense	183130000	683010000
(e)	Finance costs	16930000	83620000
(f)	Depreciation, depletion and amortisation expense	60820000	242730000
(f)	Other Expenses
1	Other expenses	258470000	764840000
	Total other expenses	258470000	764840000
	Total expenses	1138750000	4585440000
3	Total profit before exceptional items and tax	8300000	424470000
4	Exceptional items	0	0
5	Total profit before tax	8300000	424470000
6	Tax expense
7	Current tax	36840000	180470000
8	Deferred tax	-21830000	-80170000
9	Total tax expenses	15010000	100300000
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	-6710000	324170000
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	-6710000	324170000
17	Other comprehensive income net of taxes	5430000	7910000
18	Total Comprehensive Income for the period	-1280000	332080000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-23440000	309110000
	Total profit or loss, attributable to non-controlling interests	16730000	16730000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	5430000	7910000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	772810000	772810000
	Face value of equity share capital	10	10
27	Details of debt securities
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	-0.09	4.19
	Diluted earnings (loss) per share from continuing operations	-0.09	4.19
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	-0.09	4.19
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.09	4.19
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		NIL

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1996860000
	Capital work-in-progress	436780000
	Investment property	0
	Goodwill	4960000
	Other intangible assets	1690000
	Intangible assets under development	45600000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	12440000
	Total non-current financial assets	12440000
	Deferred tax assets (net)	256810000
	Other non-current assets	169250000
	Total non-current assets	2924390000
2	Current assets
	Inventories	1388080000
	Current financial asset
	Current investments	0
	Trade receivables, current	1132310000
	Cash and cash equivalents	118930000
	Bank balance other than cash and cash equivalents	977660000
	Loans, current	0
	Other current financial assets	47630000
	Total current financial assets	2276530000
	Current tax assets (net)
	Other current assets	166840000
	Total current assets	3831450000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	6755840000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	772810000
	Other equity	4832450000
	Total equity attributable to owners of parent	5605260000
	Non controlling interest	15060000
	Total equity	5620320000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	17220000
	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	265430000
	Total non-current financial liabilities	282650000
	Provisions, non-current	10900000
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	293550000
	Current liabilities
	Current financial liabilities
	Borrowings, current	220460000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	85590000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	255170000
	Total Trade payable	340760000
	Other current financial liabilities	84920000
	Total current financial liabilities	646140000
	Other current liabilities	81120000
	Provisions, current	970000
	Current tax liabilities (Net)	113740000
	Deferred government grants, Current	0
	Total current liabilities	841970000
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	1135520000
	Total equity and liabilites	6755840000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Remeasurement of defined employee benefit plans	9430000	6590000
	Total Amount of items that will not be reclassified to profit and loss	9430000	6590000
2	Income tax relating to items that will not be reclassified to profit or loss	740000	450000
3	Amount of items that will be reclassified to profit and loss
1	Exchange differences on translation of financial statements of foreign operations	-3260000	1770000
	Total Amount of items that will be reclassified to profit and loss	-3260000	1770000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	5430000	7910000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			424470000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			83620000
	Adjustments for decrease (increase) in inventories			-64320000
	Adjustments for decrease (increase) in trade receivables, current			-164890000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-92350000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			28380000
	Adjustments for other financial assets, current			-164890000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			127130000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			23400000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			242720000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			-2400000
	Adjustments for provisions, non-current			22850000
	Adjustments for other financial liabilities, current			5070000
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			-21480000
	Adjustments for dividend income			0
	Adjustments for interest income			-104880000
	Adjustments for share-based payments			0
	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			-13080000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			114640000
	Net cash flows from (used in) operations			539110000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			188440000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			350670000
	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			0
	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			17460000
	Purchase of property, plant and equipment			958930000
	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			-791640000
	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			109060000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-40770000
	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			291390000
	Payments of lease liabilities			0
	Dividends paid			0
	Interest paid			-83550000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-123730000
	Net cash flows from (used in) financing activities			-331570000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-21670000
	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			-21670000
	Cash and cash equivalents cash flow statement at beginning of period			140600000
	Cash and cash equivalents cash flow statement at end of period			118930000