IKIO2024-01-012024-03-31 IKIO2024-01-012024-03-31 IKIO2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member IKIO2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member IKIO2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543923 IKIO NOTLISTED Ikio Lighting Limited Equity 2023-04-01 2024-03-31 2024-05-24 2024-05-14 INR Millions Yearly 14:30:00 21:00:00 2024-05-24 2024-05-24 true Cash Flow Indirect Declaration of unmodified opinion Single segment Manufacturing of LED Lighting 2024-01-01 2024-03-31 Audited Consolidated 947910000.00 43200000.00 991110000.00 561960000.00 0.00 -15530000.00 129340000.00 24520000.00 38540000.00 102640000.00 841470000.00 149640000.00 0.00 149640000.00 46660000.00 7750000.00 54410000.00 0.00 95230000.00 0.00 0.00 0.00 0.00 95230000.00 1560000.00 96790000.00 0.00 0.00 772810000.00 10 1.27 1.27 0.00 0.00 1.27 1.27 Notes to the consolidated financial results : 1 The consolidated audited financial results of the Group for the quarter and year ended March 31, 2024 have been reviewed by the Audit Committee and were subsequently approved by Board of Directors (’the Board’) at its meeting held on May 24, 2024. These consolidated financial results have been audited by the Statutory Auditors of the Company. 2 The Consolidated audited financial results include the results for the quarter ended March 31, 2024, being the balancing figure between audited figures in respect of the full financial year and the unaudited year to date figures upto third quarter of the respective financial year, which is management certified number. 3 Amalgamation of Fine Technologies (India) Private Limited with Royalux Lighting Private Limited , which was approved by the Regional Director (NR) vide its order dated March 18, 2024 which came into effect from April 01, 2023: 4 The Consolidated audited financial results include the preceding quarter figures of the Group for the 3 months ended December 31, 2023 that has not been subjected to limited review by the statutory auditors and have been presented solely based on the information compiled by the management as adjusted for giving effect to Scheme as approved by Regional Director (NR) vide order dated March 18, 2023 which came into effect from April 01, 2023. 5 The Board of Directors has recommended a dividend of 10% i.e. Rs. 1/- per share , on the Equity Share Capital of Rs. 10 /- each for the financial year ended March 31, 2024, subject to the approval of shareholders in the ensuring Annual General Meeting. 6 The Consolidated audited financial results include the results for the quarter ended March 31, 2023, being the balancing figure between audited figures in respect of the full financial year and special purpose audited figures for the nine months ended December 31, 2022. 7 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 . 8 Previous period/year figures have been re-grouped/re-classified wherever necessary, to conform to current period's classification. Single segment 2023-04-01 2024-03-31 Audited Consolidated 4379530000.00 153460000.00 4532990000.00 2667260000.00 0.00 -82850000.00 501890000.00 115570000.00 120000000.00 366020000.00 3687890000.00 845100000.00 0.00 845100000.00 242730000.00 -3340000.00 239390000.00 0.00 605710000.00 0.00 0.00 0.00 0.00 605710000.00 1480000.00 607190000.00 0.00 0.00 772810000.00 10 4755250000.00 8.09 8.09 0.00 0.00 8.09 8.09 Other expenses 102640000.00 Other expenses 366020000.00 560510000.00 715590000.00 0.00 4940000.00 492050000.00 0.00 0.00 0.00 0.00 0.00 0.00 12130000.00 12130000.00 23330000.00 179270000.00 1987820000.00 1351630000.00 0.00 968790000.00 140800000.00 1769290000.00 0.00 80830000.00 2959710000.00 0.00 277840000.00 4589180000.00 0.00 0.00 6577000000.00 772810000.00 4755250000.00 5528060000.00 5528060000.00 239140000.00 0.00 0.00 239140000.00 10940000.00 0.00 0.00 0.00 250080000.00 464140000.00 213630000.00 76060000.00 753830000.00 37240000.00 3330000.00 4460000.00 0.00 798860000.00 0.00 0.00 1048940000.00 6577000000.00 115570000.00 -145370000.00 -225120000.00 0.00 -169740000.00 0.00 0.00 -39860000.00 0.00 -27050000.00 0.00 -23660000.00 0.00 120000000.00 0.00 -12340000.00 0.00 -44850000.00 0.00 -14860000.00 0.00 131840000.00 0.00 0.00 0.00 1310000.00 0.00 -2140000.00 0.00 -599950000.00 245150000.00 0.00 0.00 0.00 297170000.00 0.00 -52020000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 24110000.00 837020000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 88230000.00 0.00 -1762240000.00 0.00 -2486920000.00 0.00 0.00 3500000000.00 0.00 0.00 0.00 0.00 0.00 200000.00 100380000.00 0.00 52190000.00 0.00 95720000.00 0.00 -595230000.00 2656680000.00 117740000.00 0.00 117740000.00 23060000.00 140800000.00 2080000.00 1970000.00 520000.00 490000.00