5406992025-07-012025-09-305406992025-09-305406992025-03-315406992025-04-012025-09-305406992025-07-012025-09-30in-capmkt:OtherExpenses1Member5406992025-04-012025-09-30in-capmkt:OtherExpenses1Member5406992025-07-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15406992025-04-012025-09-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15406992025-07-012025-09-30AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares540699DIXONNOTLISTEDINE935N01020Dixon Technologies (India) LimitedMain BoardEquity2025-04-012026-03-312025-10-172025-10-10INRLakhsQuarterlySecond quarterSingle segmentElectronic Goods2025-10-1714:30:002025-10-1716:00:00trueCash Flow IndirectDeclaration of unmodified opinion2025-07-012025-09-30UnauditedConsolidated148550400000495740000015350780000013504060000002972900000196910000038350000096280000029545000001442834000009224400000092244000001082900000696000000177890000007445500000000115000007457000000-3000007456700000670000000075700000066989000007578000001210000002123.6122.7300123.6122.730.00210.0070.2511. These consolidated financial results have been prepared in accordance with Indian Accounting Standards (Ind-AS) as prescribed under section 133 of Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 and relevant amendment thereafter and SEBI circulars issued thereunder. <BR> 2. The above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors in their meeting held on 17 October 2025. The statutory auditors have expressed an unmodified review conclusion on these results. <BR> 3. During the half year ended, Lightanium Technologies Private Limited and Dixon Electrocorp Private Limited were incorporated, as joint venture and wholly owned subsidiary of Dixon Technologies (India) Limited (The Holding Company) respectively. <BR> 4. On 8 July 2024, the Holding Company entered into Share Subscription and Purchase Agreement (“SSPA”) with Aditya Infotech Limited (“Aditya”) for sale of 9,500,000 fully paid up equity shares of AIL Dixon Technologies Private Limited (‘AIL Dixon’) representing 50% of AIL Dixon equity share capital, the joint venture company. The consideration of this transaction is through exchange of 73,05,805 equity shares of Re. 1 each, representing 6.50% of Aditya equity share capital on a fully diluted basis on that date. Based on registered valuer, the fair value gain of Rs. 20,961 lakhs on these investments has been recognised for the quarter and half year ended 30 September 2024 and shown as exceptional item. For the year ended 31 March 2025, the cumulative recognised fair value gain is Rs. 45,998 lakhs, which has been disclosed as an exceptional item in the previous year. <BR> 5. The Chief Operating Decision Maker ('CODM') comprises of the Board of Directors, Vice Chairman cum Managing Director and Chief Financial Officer which examines the Group’s performance on the basis of single operating segment Electronics Goods; accordingly segment disclosure is not required. <BR> 6. The Holding Company has transferred its lighting business undertaking including the shares of its Subsidiary, Dixon Technologies Solutions Private Limited to Lightanium Technologies Private Limited for a total consideration of Rs. 14,030 lakhs (Rs. 11,530 lakh and Rs. 2,500 lakh, respectively based on registered valuer) effective from 01 August 2025. This transaction was executed as part of the joint venture arrangement, resulting in the Holding Company recognising a gain on sale of the undertaking and subsidiary shares amounting to Rs. 2,188 lakh and Rs. 619 lakh respectively. <BR> <BR> Signify Innovations India Limited transferred its LED lighting manufacturing operations at Vadodara, Gujarat, to Lightanium Technologies Private Limited as a going concern through a slump sale for a cash consideration of Rs. 14,030 lakh. Following the completion of these transactions, both the Holding Company and Signify Innovations India Limited each hold 50% of the post-issue share capital of Lightanium Technologies Private Limited. <BR> 7. The Company has acquired equity stake in Kunshan Q Tech Microelectronics (India) Private Limited (“Q Tech India”) pursuant to the Share Subscription and Purchase Agreement dated 17 September 2025, executed between the Holding Company, Q Tech India, Q Technology (Singapore) Private Limited, and Kunshan Q Technology International Limited. On 26 September 2025, The Holding Company has completed the acquisition of 51% of the paid-up share capital of Q Tech India on a fully diluted basis. <BR> <BR> In accordance with the terms of the agreement; the Holding Company acquired 1,61,50,943 equity shares of Rs. 10 each of Q Tech India from existing shareholders for an aggregate cash consideration of Rs. 42,800 lakh and subscribed 47,16,981 equity shares of Rs. 10 each of Q Tech India for a cash consideration of Rs. 12,500 lakh. <BR> 8. The Board of Directors of the Company at its meeting held on 20 May 2025 had recommended a final dividend of INR 8/- per equity Share of face value INR 2/- each for the financial year 2024-2025 which has been approved in the 32nd Annual General Meeting dated 23 September 2025 of the Company. <BR> 2025-04-012025-09-30UnauditedConsolidated27690700000049742000002818812000002579188000000-1155300000366090000070940000018898000006045600000269069200000128120000000128120000001929200000704700000263390000001017810000000079100000102572000002000001025740000089497000001307500000894830000013091000001210000002170.02168.8100170.02168.810.00210.0120.191Other Expenses2954500000Other Expenses6045600000260967000003312300000058000000008295800000000115115000000033249000001483640000010030000053060000058972100000387020000000723126000006115900000310400000343600000157761000009485860000049580000034767000001375331000000019650520000012100000040520900000406419000006188900000468308000003462300000000772850000011190800000162900000176600000003421000001346180000050000000001487600000111682500000113170100000158508000001340209000001775100000681000003485000000136212600000001496744000001965052000007094000001623100000-11867000000715800000-85100000-2849900000-15186000000-1560700000041390000017570000018898000000-130000020300000141790000022649000001047000001050000010800000336900000-464850000000-28210000000-2481800000103302000000001521800000088084000000430500000000000024000000558930000000000000000000-303600000001080000010500000046900000-1010570000000161920000000000837410000050098000004576000005000000050100000000397490000026776000000267760000034383000006115900000Items that will not be reclassified to Profit or Loss (net of tax)-300000-300000Items that will not be reclassified to Profit or Loss (net of tax)300000300000010000000-300000200000UnauditedtrueS.N. Dhawan & Co LLPtrue2028-02-29