Summary of Key Information:

Reporting Period: Quarter ended June 30, 2026 (Q1 FY27)

Nature of Filing / Announcement: Outcome of Board Meeting under SEBI Listing Regulations 30 and 33

Audit Opinion:

Clean/Unmodified Review Opinion - No material misstatements identified

Key Financial Highlights [₹ in million]:

Consolidated Results:

Revenue from Operations: ₹1,602.89

Other Income: ₹42.35

Total Income: ₹1,735.24

Expenses Breakdown:

  • Cost of materials consumed: ₹941.00
  • Purchase of Stock in Trade: ₹87.92
  • Change in inventories: (₹33.23)
  • Employee benefits expense: ₹282.16
  • Finance costs: ₹18.57
  • Depreciation and amortization: ₹74.35
  • Other expenses: ₹195.47

Total Expenses: ₹1,566.24

Profit before tax: ₹169.00

Tax Expense:

  • Current tax: ₹56.90
  • Deferred tax charge: ₹1.64
  • MAT Credit: ₹0.00

Net Profit after tax: ₹110.46

Other comprehensive income: (₹1.40)

Total comprehensive income: ₹109.06

Net profit attributable to:

  • Owners of Holding Company: ₹107.90
  • Non-controlling interests: ₹2.56

Earnings per equity share (Face value ₹10):

  • Basic: ₹1.40
  • Diluted: ₹1.39

Paid-up equity share capital: ₹772.81

Other equity: Not Specified

Comparative Performance:

  • Q1 FY27 vs Q4 FY26: Net profit declined from ₹175.23 million to ₹110.46 million (37% decrease)
  • Q1 FY27 vs Q1 FY26: Net profit increased from ₹23.78 million to ₹110.46 million (364% increase)

Standalone Results:

Not Specified in detail

Segment-wise Performance:

The Company operates in one business segment: "Manufacturing of LED Lighting" as per Indian Accounting Standard 108.

Corporate Actions:

No dividend declarations, share splits, bonus issues, or buybacks announced.

IPO Proceeds Utilization:

The Company received ₹3,261.41 million (excluding issue-related expenses) from fresh issue of equity shares.

Utilization as of June 30, 2026:

  • Debt repayment: ₹500.00 million (fully utilized)
  • Funding capital expenditure: ₹183.487 million utilized, ₹28.825 million balance
  • General corporate purposes: ₹637.78 million utilized, ₹0.51 million balance

Total utilized: ₹2,972.65 million

Balance unutilized: ₹28.876 million (temporarily invested in deposits with scheduled commercial banks)

Entities in Consolidation:

The consolidated results include:

  • IKIO Solutions Private Limited (Wholly owned Subsidiary)
  • Royalux Lighting Private Limited (Wholly owned Subsidiary)
  • Royalux Exports Private Limited (Step-down Subsidiary)
  • Royalux LLC (Step-down Subsidiary)
  • Ritech Holding Limited (Step-down Subsidiary)

Auditor's Comments:

The review report includes other matters regarding subsidiary financials:

  • Three subsidiaries' results reviewed by another auditor under IFRS: Share of PAT ₹2.83 million
  • One subsidiary's results not reviewed by any auditor: Share of PAT ₹17.46 million (based on management-reviewed financial results)

Other Significant Information:

Previous period/year figures have been re-grouped/re-classified wherever necessary to conform to current period presentation.

The Meeting of the Board of Directors commenced at 4:00 PM and concluded at 6:00 PM on August 08, 2026.