Outcome of Board Meeting

IKIO TECHNOLOGIES LIMITED ® (Formerly known as IKIO LIGHTING LIMITED) (CIN:L31401DL2016PLC292884) u |KI! > Regd. Office: Corp. Office : Works : @ 411, Arunachal Building, @ PlotNo.10, Sector-156 | @ Plot No. 102,Sector-07,lIE Innovations only 19 Barakhamba Road, Noida -201307 (U.P.) Sidcul Haridwar-249403 Cannaught Place New Delhi-110001 India Date: - 05™ November, 2026 BSE Limited The National Stock Exchange of India Dalal Street, Limited Phiroze Jeejeebhoy Towers, Exchange Plaza, 5th Floor, Plot No. C/1, Mumbai 400 001 G Block, Bandra-Kurla Complex, Scrip Code: 543923 Bandra (East), Mumbai 400 051. Symbol: IKIO Dear Sir/Madam, Sub: OQutcome of Board Meeting Ref: Intimation under Regulation 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Pursuant to Regulations 30 and 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), as amended, we wish to inform you that the Board of Directors of the Company at their meeting held today i.e. Thursday, November 05, 2026 have considered and approved the following business: 1. Unaudited Financial Results (Standalone & Consolidated) for the quarter and half year ended September 30, 2026. The Result alongwith Limited Review Report issued by M/s Agarwal & Saxena, Chartered Accountants, Statutory Auditors of the Company are enclosed herewith. ‘We further confirm that the Limited Review Report issued by the Statutory Auditors on the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026 is with unmodified opinion. 2. Based on the recommendation of the Audit Committee, the Board of Directors, at its meeting held today, has approved the appointment of M/s Shiv Saroj & Associates, Chartered Accountant (FRN: 019715N) as an Internal Auditor of the Company for the period from 01% October, 2026 to 31* March, 2027. Disclosures as required under Securities and Exchange Board of India (Listing Obligation and Disclosure ~ Requirements) ~Regulations, 2015 read with SEBI Master Circular HO/49/14/14(7)2025-CFD-POD2/1/3762/2026 dated January 30, 2026 are enclosed herewith as Annexure A. The Meeting of the Board of Directors of the Company commenced at 5:00 P.M. and concluded at 6:10 P.M. Kindly take the same on record. Thanking You. Yours Faithfully, For IKIO Technologies Limited Sandeep Kumar Agarwal Company Secretary & Compliance Officer web. www.ikio.in Email: info@ikiotech.com Tel. No.0120-5106867 IKIO TECHNOLOGIES LIMITED IKIO (Formerly known as IKIO LIGHTING LIMITED) (CIN.L31401DL2016PLC292884) Regd. Office: Corp. Office : Works : Innovations only Q@ 4 11 91 , B aA rr au kna hc ah ma bl a B Rui ol ad di ,n g, @ NPl oo it dN ao -. 21 00 1, 3S 0e 7c tor- (U.1 P.)5 6 | @ Plot No. 102,Sector-07,IIE Sidcul Haridwar-249403 Cannaught Place New Delhi-110001 India Additional Details as required under Regulation 30 of SEBI Listing Regulations read along with SEBI Circular SEBI HO/49/14/14(7)2025-CFD-POD2/1/3762/2026 dated January 30, 2026 are enclosed herewith as Annexure A. S. Particulars Detail 1 Name M/s. Shiv Saroj & Associates, Chartered Accountants (FRN: 019715N) Reason for change viz. Appointment, Appointment " 4 4 1 death 3 5 5 otherwise; Date of Appointment & term of /re- 05" November 2026 appointment; Based on the recommendation of the Audit Committee, the Board of Directors, at its meeting held today, has approved the Appointment of M/s Shiv Saroj & Associates, Chartered Accountant (FRN: 019715N) as an Internal Auditor of the Company for a period from 01 October, 2026 to 31 March, 2027. Brief profile; Shiv Saroj & Associates is a professionally managed Delhi based Chartered Accountancy partnership firm and, having an existence of nearly 22 years. The team consists of distinguished chagtered accountants, corporate financial advisors and tax consultants. The firm represents a combination of specialized skills, which are geared to offers sound financial advice and personalized proactive services. Those associated with the firm have regular interaction with industry and other professionals which enables the firm to keep pace with contemporary developments and to meet the needs of its clients. Disclosure of relationships between Not related with any other director directors (in case of appointment of a director) web. www.ikio.in Email: info@ikiotech.com Tel. No.0120-5106867 AGARWAL & SAXENA CHARTERED ACCOUNTANTS 15/7, Ground Floor, Sarvapriya Vihar, New Delhi-110016 Cell: +91-9810084941, +91-9899525419 E-mail: dc@agasax.com; agasax.delhi@agasax.org Independent Auditor’s Review report on the quarterly unaudited financial results and year to date Financial Results of IKIO Technologies Limited (formerly known as IKIO Lighting Limited) pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 as amended To the Board of Directors of IKIO Technologies Limited (formerly known as IKIO Lighting Limited) l. We have reviewed the accompanying statement of unaudited standalone financial results (“the Statement”) of IKIO Technologies Limited (formerly known as IKIO Lighting Limited) (“the Company”), for the quarter ended September 30, 2026 and year to date results for the period April 01, 2026 to September 30, 2026 being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended (the “Listing Regulations”) which has been initialled by us for the identification purposes. 2. This Statement, which is the responsibility of the Company’s management and approved by the Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34, “Interim Financial Reporting” (“Ind AS 34”), prescribed under section 133 of the Companies Act,2013, as amended, read with relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagement (SRE) 2410, "Review of Interim Financial information Performed by the Independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of the Company's personnel responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Act and consequently, does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standards specified under Section 133 of Companies Act 2013 as amended, read with relevant rules issued there under and other accounting principles generally accepted in Jndia, has not disclosed the information required to be disclosed in terms of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. Other Matter The comparative financial information of the Company for the quarter ended September 30, 2025, half year ended September 30, 2025 and the audited financial statements for the year ended March 31, 2026 included in the accompanying Statement were reviewed/audited, as applicable, by the predecessor auditor whose [Showing first 8,000 characters — download PDF for full document]