IKIO2023-10-012023-12-31 IKIO2023-10-012023-12-31 IKIO2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member IKIO2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member IKIO2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543923 IKIO NOTLISTED Ikio Lighting Limited Equity 2023-04-01 2024-03-31 2024-02-08 2024-01-30 INR Millions Third quarter 12:00:00 15:00:00 2024-02-08 2024-02-08 Not applicable Single segment Manufacturing of LED Lighting 2023-10-01 2023-12-31 Unaudited Standalone 594230000.00 53570000.00 647800000.00 465200000.00 0.00 -16450000.00 66610000.00 13210000.00 6560000.00 24300000.00 559430000.00 88370000.00 0.00 88370000.00 21690000.00 -1240000.00 20450000.00 0.00 67920000.00 0.00 0.00 0.00 0.00 67920000.00 -30000.00 67890000.00 0.00 0.00 772810000.00 10 0.92 0.92 0.00 0.00 0.92 0.92 Notes to standalone financial results 1 The standalone financial results of IKIO Lighting Limited ( the Company ) are prepared in accordance with the recognition and measurement principles of Indian Accounting Standards as notified under the Companies (Indian Accounting Standards) Rules, 2015 (as amended) as specified in Section 133 of the Companies Act, 2013 and as per Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (Listing Regulation). 2 The standalone unaudited financial results of the Company for the quarter and nine months ended December 31, 2023 have been reviewed by the Audit Committee and were subsequently approved by Board of Directors (’the Board’) at their respective meetings held on February 08, 2024. These standalone financial results have been subjected to a limited review by the Statutory Auditors of the Company. 3 The Comparative financial information for the quarter ended December 31, 2022 and year to date results for the period April 01, 2022 to December 31, 2022 has not been subjected to limited review by the statutory auditors and have been presented solely based on the information compiled by the management. 4 The company has received an amount of Rs. 3,257.50 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 Utilised upto Balance Amount Debt repayment 500.00 500.00 - Funding capital expenditure requirements for the purchase of equipments / machineries of our manufacturing facilities 2,123.12 353.81 1,769.31 General corporate purposes 634.38 385.52 248.86 Total 3,257.50 1,239.33 2,018.17 Net IPO proceeds that were unutilized as of December 31, 2023, were temporarily invested in deposits with scheduled commercial banks. 6 Previous period/year figures have been re-grouped/re-classified wherever necessary, to conform to current period's classification. Single segment 2023-04-01 2023-12-31 Unaudited Standalone 1884650000.00 139240000.00 2023890000.00 1421690000.00 0.00 -46700000.00 181780000.00 46670000.00 21100000.00 71720000.00 1696260000.00 327630000.00 0.00 327630000.00 85790000.00 130000.00 85920000.00 0.00 241710000.00 0.00 0.00 0.00 0.00 241710000.00 -80000.00 241630000.00 0.00 0.00 772810000.00 10 3.27 3.27 0.00 0.00 3.27 3.27 Other expenses 24300000.00 Other expenses 71720000.00 5 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 . -40000.00 -110000.00 -10000.00 -30000.00