IKIO2024-07-012024-09-30 IKIO2024-07-012024-09-30 IKIO2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member IKIO2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member IKIO2024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543923 IKIO NOTLISTED Ikio Lighting Limited Equity 2024-04-01 2025-03-31 2024-11-08 2024-10-29 INR Millions Half yearly 16:15:00 20:10:00 2024-11-08 2024-11-08 true Cash Flow Indirect Not applicable Single segment Manufacturing of LED Lighting 2024-07-01 2024-09-30 Unaudited Standalone 576990000.00 48120000.00 625110000.00 438030000.00 0.00 -14910000.00 72980000.00 12880000.00 7200000.00 29600000.00 545780000.00 79330000.00 0.00 79330000.00 11690000.00 1180000.00 12870000.00 0.00 66460000.00 0.00 0.00 0.00 0.00 66460000.00 -860000.00 65600000.00 65600000.00 0.00 772810000.00 10 0.86 0.86 0.00 0.00 0.86 0.86 0.00 0.00 0.00 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 half year ended September 30, 2024 have been reviewed by the Audit Committee and were subsequently approved by Board of Directors (’the Board’) at its meeting held on November 08, 2024. These standalone financial results have been subjected to a limited review by the Statutory Auditors of the Company. 3 The Company has adjusted IPO Expenditure of Rs. 204.84 million against securities premium in accordance with section 52(2)(c) of the Companies Act, 2013. 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 utilization of net IPO proceeds is summarized below: Objects of the issue as per Prospectus Amount to be Utilization as per Prospectus Utilized up to Balance Amount Debt repayment 500.00 500.00 - Funding capital expenditure requirements for the purchase of equipments / machineries of our manufacturing facilities 2,123.12 951.32 1,171.80 General corporate purposes 638.29 551.74 86.55 Total 3,261.41 2,003.06 1,258.35 Net IPO proceeds that were unutilized as of September 30, 2024, were temporarily invested in deposits with scheduled commercial banks. 5 The Shareholders of the Company approved the final dividend of Rs. 1.00/- per share at its AGM held on August 20, 2024. 6 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. 9 Previous period/year figures have been re-grouped/re-classified wherever necessary, to conform to current period's classification. Single segment 2024-04-01 2024-09-30 Unaudited Standalone 1242670000.00 112900000.00 1355570000.00 945660000.00 0.00 -38520000.00 148710000.00 24740000.00 14000000.00 63130000.00 1157720000.00 197850000.00 0.00 197850000.00 43020000.00 1630000.00 44650000.00 0.00 153200000.00 0.00 0.00 0.00 0.00 153200000.00 -860000.00 152340000.00 152340000.00 0.00 772810000.00 10 1.98 1.98 0.00 0.00 1.98 1.98 0.00 0.00 0.00 Other expenses 29600000.00 Other expenses 63130000.00 155790000.00 0.00 0.00 0.00 5780000.00 0.00 0.00 0.00 1774290000.00 0.00 764800000.00 2810000.00 2541900000.00 5830000.00 33060000.00 2742360000.00 461440000.00 0.00 244300000.00 5470000.00 1290260000.00 72290000.00 108730000.00 1721050000.00 0.00 53970000.00 2236460000.00 0.00 0.00 4978820000.00 772810000.00 3896240000.00 4669050000.00 4669050000.00 2130000.00 2130000.00 4490000.00 6620000.00 47050000.00 179540000.00 34750000.00 261340000.00 22110000.00 450000.00 19250000.00 0.00 303150000.00 0.00 0.00 309770000.00 4978820000.00 24740000.00 17940000.00 -27100000.00 0.00 -44520000.00 0.00 0.00 29660000.00 0.00 45790000.00 0.00 5950000.00 0.00 14000000.00 0.00 -3240000.00 0.00 6600000.00 0.00 -290000.00 0.00 95930000.00 0.00 0.00 0.00 0.00 0.00 120000.00 0.00 -26280000.00 171570000.00 0.00 0.00 0.00 30770000.00 0.00 140800000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6640000.00 6110000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 96000000.00 0.00 0.00 0.00 0.00 66110000.00 0.00 -35700000.00 0.00 -65060000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 54230000.00 0.00 1530000.00 77280000.00 24740000.00 0.00 0.00 -157780000.00 -82040000.00 0.00 -82040000.00 87510000.00 5470000.00 -1150000.00 -1150000.00 -290000.00 -290000.00 0.00 0.00