IKIO2023-04-012023-06-30 IKIO2023-04-012023-06-30in-bse-fin:OneOperatingExpenses01Member IKIO2023-06-30 IKIO2023-04-012023-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543923 IKIO NOTLISTED Ikio Lighting Limited Equity 2023-04-01 2024-03-31 2023-08-04 2023-07-24 INR Millions First quarter 16:30:00 20:45:00 2023-08-04 2023-08-04 Not applicable Single segment Manufacturing of LED Lighting 2023-04-01 2023-06-30 Unaudited Consolidated 1083560000.00 9240000.00 1092800000.00 683240000.00 0.00 -31090000.00 113070000.00 30090000.00 19900000.00 90870000.00 906080000.00 186720000.00 0.00 186720000.00 48540000.00 -300000.00 48240000.00 0.00 138480000.00 0.00 0.00 0.00 0.00 138480000.00 40000.00 138520000.00 0.00 0.00 0.00 0.00 772810000.00 10 1.79 1.79 0.00 0.00 1.79 1.79 0.00 0.00 0.00 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 ended June 30, 2023 have been reviewed by the Audit Committee and were subsequently approved by Board of Directors (’the Board’) at its meeting held on August 04, 2023. These consolidated financial results have been subjected to a limited review by the Statutory Auditors of the Company. 3 The Company has completed its Initial Public Offer (IPO ) and listed its equity shares on BSE Limited ( BSE ) and National Stock Exchange of India Limited ( NSE ) on June 16, 2023. The accompanying results are the first annual financial results of the Company post its listing. Accordingly, the figures for the quarter ended March 31, 2023 represents balancing figures between the audited figures in respect of financial year ended March 31, 2023 and special purpose audited figures for the nine months ended December 31, 2022. 4 The figures for the quarter ended June 30, 2022 are prepared by the Management and reported in these financial results which were neither reviewed nor subject to audit. However, the management has exercised due diligence to ensure that the financial results for the quarter ended June 30, 2022 provide a true and fair view of the Company's operations. 5 The financial information for the year ended March 31, 2023 contains consolidation of subsidiaries from September 12, 2022 to March 31, 2023 and hence is not representative of a full year of consolidated financial information of the Group and is therefore not comparable to the financial information provided in the Offering Documents of the IPO. 6 During the Financial year 2022-23, The Company has allotted bonus shares of Rs. 400 million, the effect of that hence been taken in calculation of basic and diluted earnings per equity share. 8 Previous period/year numbers have been regrouped/reclassified wherever considered necessary. Other expenses 90870000.00 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. Items that will not be reclassified to profit or loss 60000.00 60000.00 20000.00 0.00