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 Consolidated 1270380000.00 57490000.00 1327870000.00 869100000.00 0.00 -42880000.00 165310000.00 20910000.00 46370000.00 111780000.00 1170590000.00 157280000.00 0.00 157280000.00 53630000.00 -20060000.00 33570000.00 0.00 123710000.00 0.00 0.00 0.00 0.00 123710000.00 -170000.00 123540000.00 123930000.00 -220000.00 -170000.00 0.00 772810000.00 10 1.60 1.60 0.00 0.00 1.60 1.60 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 unaudited consolidated financial results of the Group 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 consolidated financial results have been subjected to a limited review by the Statutory Auditors of the Company. 3 The unaudited consolidated 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 reviewed year to date figures upto third quarter of the respective financial year. 4 IKIO Solutions Private Limited (wholly own subsidiary of the Company) has acquired a company 'Ritech Holding Ltd.' in UAE for trading of LED Light on May 15, 2024. 5 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 . 6 Previous period/year figures have been re-grouped/re-classified wherever necessary, to conform to current period's classification. Other expenses 111780000.00 Remeasurement of defined employee benefit plans 0.00 0.00 0.00 Exchange differences on translation of financial statements of foreign operations -170000.00 -170000.00 0.00