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 Consolidated 1168870000.00 39290000.00 1208160000.00 692040000.00 0.00 -12720000.00 132100000.00 29190000.00 25020000.00 94440000.00 960070000.00 248090000.00 0.00 248090000.00 65690000.00 -7160000.00 58530000.00 0.00 189560000.00 0.00 0.00 0.00 0.00 189560000.00 -30000.00 189530000.00 0.00 0.00 772810000.00 10 2.56 2.56 0.00 0.00 2.56 2.56 Notes to the consolidated financial results : 1 IKIO Lighting Limited ( the Company or the Holding Company ) and its subsidiaries are together referred as the Group in the following notes. The Holding Company conducts its operations along with its subsidiaries. The consolidated financial results 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 consolidated unaudited financial results of the Group 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 consolidated financial results have been subjected to a limited review by the Statutory Auditors of the Company. 3 A foreign subsidiary was incorporated on October 12, 2023 and accordingly, the consolidated financial information for the quarter ended December 31, 2023, and year to date results for the period April 01, 2023 to December 31, 2023 includes the financial information of such subsidiary for the period October 12, 2023 to December 31, 2023. 4 The financial information for the nine months ended December 31, 2022 contains consolidation of four subsidiaries from September 12, 2022 to December 31, 2022 and hence is not representative of a full 9 months of consolidated financial information of the Group and is therefore not comparable to the respective periods. Further, 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. 5 The consolidated financial information for the previous year March 31, 2023 contains the consolidation of subsidiaries from September 12, 2022 to March 31, 2023. 7 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 Consolidated 3431620000.00 110260000.00 3541880000.00 2105300000.00 0.00 -67320000.00 372550000.00 91050000.00 81460000.00 263380000.00 2846420000.00 695460000.00 0.00 695460000.00 196070000.00 -11090000.00 184980000.00 0.00 510480000.00 0.00 0.00 0.00 0.00 510480000.00 -80000.00 510400000.00 0.00 0.00 772810000.00 10 6.90 6.90 0.00 0.00 6.90 6.90 Other expenses 94440000.00 Other expenses 263380000.00 6 The Group's primary business segment is reflected based on principal business activities carried on by the Group. 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 Group deals in one business segment namely Manufacturing of LED Lighting . -40000.00 -110000.00 -10000.00 -30000.00