IKIO2024-04-012024-06-30 IKIO2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member IKIO2024-06-30 IKIO2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member IKIO2024-04-012024-06-30in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543923 IKIO NOTLISTED Ikio Lighting Limited Equity 2024-04-01 2025-03-31 2024-08-09 2024-07-29 INR Millions First quarter 14:30:00 16:30:00 2024-08-09 2024-08-09 Not applicable Single segment Manufacturing of LED Lighting 2024-04-01 2024-06-30 Unaudited Standalone 665680000.00 64780000.00 730460000.00 507630000.00 0.00 -23610000.00 75730000.00 11860000.00 6800000.00 33530000.00 611940000.00 118520000.00 0.00 118520000.00 31330000.00 450000.00 31780000.00 0.00 86740000.00 0.00 0.00 0.00 0.00 86740000.00 0.00 86740000.00 0.00 0.00 772810000.00 10 1.12 1.12 0.00 0.00 1.12 1.12 Notes to unaudited standalone financial results 1 The unaudited 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 unaudited standalone financial results of the Company for the quarter ended June 30, 2024 have been reviewed by the Audit Committee and were subsequently approved by Board of Directors (’the Board’) at its meeting held on August 09, 2024. These standalone financial results have been subjected to a limited review by the Statutory Auditors of the Company. 3 The figures for the quarter ended March 2024 represent the balancing figures between the audited figures for full financial year and published reviewed year to date figures upto third quarter of the respective financial year. 4 The company has received an amount of Rs. 3,261.41 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 June 30, 2024 Balance Amount as at March 31, 2024 Debt repayment 500.00 500.00 - Funding capital expenditure requirements for the purchase of equipments / machineries of our manufacturing facilities 2,123.12 756.07 1,367.05 General corporate purposes 638.29 482.27 156.02 Total 3,261.41 1,738.34 1,523.07 Net IPO proceeds that were unutilized as of June 30, 2024, were temporarily invested in deposits with scheduled commercial banks. 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 . 6 Previous period/year figures have been re-grouped/re-classified wherever necessary, to conform to current period's classification. Other expenses 33530000.00 Items that will not be reclassified to profit or loss 0.00 0.00 0.00 Items that will be reclassified to profit or loss 0.00 0.00 0.00