Investor Presentation

IKIO TECHNOLOGIES LIMITED KO e ® ..... iy koown 32 KO LIGTING LIMITED) Works : Inncvations Only Q 41 11, Aru or-156| Q Plof ew Deihi-110001 Date: -06" 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 Sub: Disclosure under Regulation 30 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 — Investor Presentation Dear Sir/Ma’am, With Reference to our letter dated 29th October, 2026 and Pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, an investor presentation is attached for the information of the investors. The same is also being hosted on the Company's website at www.ikio.in. You are requested to take the same on record. Thanking You, For IKIO Technologies Limited Sandeep Kumar Agarwal Company Secretary & Compliance Officer web. www.ikio.in Tel. N0.0120-510 Scaling Innovation, Enabling New Possibilities. Investor Presentation | Q2 & H1FY27 Disclaimer This presentation and the accompanying slides (the “Presentation”), which have been prepared by IKIO Technologies Ltd formerly known as ‘IKIO Lighting Limited’ (the “Company”), have been prepared solely for information purposes and do not constitute any offer, recommendation or invitation to purchase or subscribe for any securities, and shall not form the basis or be relied on in connection with any contract or binding commitment whatsoever. No offering of securities of the Company will be made except by means of a statutory offering document containing detailed information about the Company. This Presentation has been prepared by the Company based on information and data which the Company considers reliable, but the Company makes no representation or warranty, express or implied, whatsoever, and no reliance shall be placed on, the truth, accuracy, completeness, fairness and reasonableness of the contents of this Presentation. This Presentation may not be all inclusive and may not contain all of the information that you may consider material. Any liability in respect of the contents of, or any omission from, this Presentation is expressly excluded. Certain matters discussed in this Presentation may contain statements regarding the Company’s market opportunity and business prospects that are individually and collectively forward-looking statements. Such forward-looking statements are not guarantees of future performance and are subject to known and unknown risks, uncertainties and assumptions that are difficult to predict. These risks and uncertainties include, but are not limited to, the performance of the Indian economy and of the economies of various international markets, the performance of the industry in India and world-wide, competition, the company’s ability to successfully implement its strategy, the Company’s future levels of growth and expansion, technological implementation, changes and advancements, changes in revenue, income or cash flows, the Company’s market preferences and its exposure to market risks, as well as other risks. The Company’s actual results, levels of activity, performance or achievements could differ materially and adversely from results expressed in or implied by this Presentation. The Company assumes no obligation to update any forward-looking information contained in this Presentation. Any forward-looking statements and projections made by third parties included in this Presentation are not adopted by the Company and the Company is not responsible for such third party statements and projections. IKIO TECHNOLOGIES LTD –Q1FY27 2 Table of Contents Q2 & H1FY27 Highlights Business Strategy Company Overview Annexure IKIO TECHNOLOGIES LTD –Q2 & H1FY27 3 Q2 & H1FY27 Highlights Robust Revenue Growth Continues With Healthy Margins Revenue (Rs Mn) EBITDA (Rs Mn) & Margin (%) PAT (Rs Mn) & Margin (%) Cash PAT (Rs Mn)  27% YoY  33% YoY  52% YoY  71% YoY  18% YoY  80% YoY  15% YoY  43% YoY 3,780 13.4% 13.4% 2,844 886 11.2% 6.6% 10.4% 6.2% 6.3% 2,087 4.7% 1,642 462 239 277 490 2,894 279 297 183 211 1,967 1,625 129 133 1,152 184 109 Q2FY26 Q2FY27 H1FY26 H1FY27 Q2FY26 Q2FY27 H1FY26 H1FY27 Q2FY26 Q2FY27 H1FY26 H1FY27 Q2FY26 Q2FY27 H1FY26 H1FY27 Other Home Lighting Total Business ODM Business • Robust revenue growthwas driven by continued growth inOther Businessand sustained steady revenue from theHome Lighting - ODM Business o Other Businessrevenue stood atRs 2,894 Mn, up 47% YoY in H1FY27 • Profitability improved YoY, driven byrevenue growth and operating leverage. • Cash PAT stood at Rs 396 Mn, up 43% YoY in H1FY27 • Royalux FZCO (UAE), a step-down subsidiary, entered into an exclusivity undertaking with Danube Home LLC, Dubai, to undertake fit-out, installation, landscaping and allied project services. IKIO TECHNOLOGIES LTD –Q2 & H1FY27 5 Consolidated Profit & Loss Particulars (Rs Mn) Q2FY27 Q2FY26 YoY% Q1FY27 QoQ% H1FY27 H1FY26 YoY% Revenue from Operations 2,087 1,642 27% 1,693 23% 3,780 2,844 33% Raw Material Expenses 1,270 1,068 986 2,256 1,829 Gross Profit 817 574 42% 707 16% 1,524 1,014 50% Gross Margin (%) 39.2% 35.0% 41.7% 40.3% 35.7% Employee Expenses 309 223 282 591 409 Other Operating Expenses 229 167 195 424 308 EBITDA 279 184 52% 229 22% 508 297 71% EBITDA Margin (%) 13.4% 11.2% 13.5% 13.4% 10.4% Depreciation 82 74 74 157 144 Finance Cost 21 19 19 39 39 Other Income 14 43 33 47 64 Profit Before Tax 191 135 41% 169 13% 360 177 103% Tax expenses 62 26 59 121 44 Profit After Tax 129 109 18% 110 16% 239 133 80% PAT Margin (%) 6.2% 6.6% 6.5% 6.3% 4.7% Diluted EPS (INR) 1.54 1.41 1.39 2.94 1.72 IKIO TECHNOLOGIES LTD –Q2 & H1FY27 6 Consolidated Balance Sheet Consolidated Consolidated Liabilities (INR Mn) Assets (INR Mn) Mar-26 Sept-26 Mar-26 Sept-26 Total Equity 6,094 6,342 Non-Current Assets 3,534 3,485 Share Capital 773 773 Plant, Property & Equipment 1,482 1,767 Other Equity 5,321 5,569 Capital WIP 956 825 Non-Current Liabilities 263 243 Goodwill & Intangibles 60 60 Borrowings 13 16 Right of use of Assets 498 485 Lease Liabilities 236 214 Financial Assets 47 35 Provisions 14 13 Other Non-Current Assets 491 312 Current Liabilities 1,315 1,689 Current Assets 4,137 4,789 Borrowings 399 609 Inventories 2,011 2,303 Trade Payables 450 546 Debtors 1,330 1,665 Other Financial Liabilities 171 245 Cash Eq. and Bank 576 408 Other Current Liabilities 293 288 Other Financial Assets 7 7 Provisions 1 1 Other Current Assets 213 406 Total Liabilities 7,672 8,274 Total Assets 7,672 8,274 IKIO TECHNOLOGIES LTD –Q2 & H1FY27 7 Business Strategy IKIO - Transitioning From Lighting to Integrated Technology Solutions Beyond Lighting | Expanding Portfolio Globalizing the Business Model Transitioning from core Home lighting to a • Expanded global footprint to 20+ countries, with diversified portfolio including home & commercial strong traction in overseas markets. lighting, hearables & wearables, energy solutions, • Revenue from outside India grew by 53% YoY to electronic components and Automotive lighting Rs 1,101 Mn, with its contribution increasing to 18% driven by strong R&D and ODM capabilities. in FY26 (vs. 15% in FY25). Reimagining IKIO’s Backward Integration & Cost Control Scaling Manufacturing & Capabilities Growth Trajectory • Extensive backward integration drives superior Enhancing capacity by ~5 lakh sq. ft. (greenfield quality control and sustainable margin facility with IPO proceeds), for new-age products, expansion. exports, and backward integration to drive efficiency and margins. • In-house manufacturing enables cost • Block I of ~2 Lac Sq. Ft. commercialized in May 2024 optimization, operational efficiency, and supply • Block II of ~2 Lac Sq. Ft partially commercialized in chain reliability. Q2FY27. Vision To be a preferred manufacturing and s [Showing first 8,000 characters — download PDF for full document]