Additional Information related to resignation of M/s BGJC & Associates LLP, Joint Statutory Auditor of the Unlisted Material Subsidiaries of the Company

IKIO TECHNOLOGIES LIMITED (Formeriy known as IKIO LIGHTING LIMITED) (CIN.:L31401DL2016PLC292884) k" IKID Q 4R 1e 1g ,t l: A ruO nf afi cc hs a: l Building, Q C Po lr op t. N o.O ff 1i 0c ,e Se: ctor 156 | @ W Plo or t ks no . : 102,Sector-07, IIE, Innovations Only. 19 Barakhamba Road, Noida (B Nagar)-201307 | Sidcul Haridwar 249403 Cannaught Place New Delhi-110001 India Date: - July 30, 2026 BSE Limited The National Stock Exchange of India Limited Dalal Street, Exchange Plaza, 5th Floor, Plot No. C/1, Phiroze Jeejeebhoy Towers, G Block, Bandra-Kurla Complex, Mumbai 400 001 Bandra (East), Mumbai 400 051. Scrip Code: 543923 Symbol: IKIO Sub: Intimation under Regulation 30 of SEBI (LODR) Regulations, 2015 - Resignation of M/s BGJC & Associates LLP, Joint Statutory Auditor of the Unlisted Material Subsidiaries of the Company Dear Sir/Madam, With reference to the corporate announcement dated July 28, 2026, we wish to inform you that the Company has received the disclosure from the Statutory Auditor of its unlisted material subsidiaries in accordance with the SEBI Master Circular dated January 30, 2026. The information received from the Statutory Auditor along with its resignation letter in respect of Royalux Lighting Private Limited (RLPL), IKIO Solutions Private Limited (ISPL), and Royalux Exports Private Limited (REPL) is enclosed herewith for your reference and record. Kindly take the same on record. Thanking You For IKIO Technologies Limited Sandeep s Kumar Agarwal Date 20260730 Agarwal 192842 40530 Sandeep Kumar Agarwal Company Secretary & Compliance Officer web. www.ikiotech.in Email: info@ikiotech.com Tel. No. 0120-5106867 Annexure-A Details as required under Regulation 30 of LODR read with SEBI circular no. HO/49/14/14(7)2025-CFD-POD2/1/3762/2026 dated 30™ January. 2026 Resignation of M/s BGJC & Associates LLP, Joint Statutory Auditor Sr. No. Particulars Details 1. Name of the Firm M/s BGIC & Associates LLP, Chartered Accountants (FRN: 003304N/N500056) 2. reason for change viz. appeintment+e- The detailed reason(s) for resignation is appointment, resignation, removal;-death-or mentioned in the enclosed resignation letter e dated July 24, 2026 35 brief profile (in case of appointment); Not Applicable 4. disclosure of relationships between directors (in | Not Applicable case of appointment of a director). BG]Ce, ANNEXURE 21 Format for Information to be Obtained from the Statutory Auditor upon Resignation Name of the listed entity / material Royalux Lighting Private Limited subsidiary: Details of the statutory auditor: a. Name: BGIC & Associates LLP, Chartered Accountants b. Address: Raj Tower-I, G-1, Alaknanda Community Center, New Delhi-110019 c. Phone number: +91-1126025140 bejc@bgjc.in d. Email: Details of association with the listed entity / material subsidiary: a. Date on which the statutory 16" September 2023 auditor was appointed: b. Date on which the term of the Till the conclusion of the AGM for the year ended 31 March 2028 statutory auditor was scheduled to expire: c. Prior to resignation, the latest Audit Report dated 01* May 2026 on the financial statements for audit report / limited review the year ended 31 March 2026. report submitted by the auditor and date of its submission: Detailed reasons for resignation: The Company did not serve upon us the notice convening the Annual General Meeting held on 20™ June 2026 notwithstanding that, as the existing Statutory Auditors, we were entitled to receive such notice under the applicable provisions of the Companies Act, 2013. We were also neither informed nor consulted regarding the proposal to appoint Joint Statutory Auditors of the Company. The appointment of Joint Statutory Auditors without serving the statutory notice of the said Annual General Meeting upon the existing auditor deprived us of the opportunity to exercise our rights as auditor under the Act, and has, regrettably, affected the level of communication and coordination that an engagement of this nature requires. In these circumstances, we were of the considered view that it would not be appropriate to continue as Statutory Auditors of the Company, and accordingly resigned with immediate effect. \’3 New Delhi BGJC & Associates LLP is registered with Limited Liability having LLP Identification No. AAI-1738 Registered Office & Head Office: Raj Tower-I, G-1, Alaknanda Community Center, New Delhi-110 019, India Ph.: 91 11 2602 5140 E-mail: bgjcab, Delhi Murnbai Noida Ranchi GST No. 07AAAFBO028K1ZW In case of any concerns, efforts Not applicable. The reasons for resignation, as stated above, do made by the auditor prior to not pertain to any audit-related concern requiring prior escalation resignation (including approaching to the Audit Committee / Board of Directors. the Audit Committee / Board of Directors along with the date of communication made to the Audit Committee / Board of Directors): In case the information requested by the auditor was not provided, then the following shall be disclosed: a. Whether the inability to obtain sufficient appropriate audit Not applicable. evidence was due to a management-imposed limitation or circumstances beyond the control of the management. b. Whether the lack of information Not applicable. would have significant impact on the financial statements / results. c. Whether the auditor has Not applicable. performed alternative procedures to obtain appropriate evidence for the purposes of audit / limited review as laid down in SA 705 (Revised). d. Whether the lack of information was prevalent in the previous Not applicable. reported financial statements / results. If yes, on what basis the previous audit/ limited review reports were issued. Any other facts relevant to the None. resignation: Declaration 1. We hereby confirm that the information given in this letter and its attachments is correct and complete. 2. We hereby confirm that there is no other material reason other than those provided above for my resignation / resignation of my firm. For BGJC & Associates LLP Chartered Accountants ICAI Firm Registration No. 003304N/N500056 Pranav Jain Partner Membership Number: 098308 _ Place: New Delhi Date: July 28, 2026 Encl: Copy of our resignation letter dated July 24, 2026 BG]C,, \SSOCIATES LLP July 24,2026 The Board of Directors Royalux Lighting Private Limited 411 Arunachal Building, 19 Barakhamba Road, Connaught Place, Central Delhi, Delhi, Delhi, India, 110001 Dear Sir, Sub: Resignation as Statutory Auditors of the Company ‘We acknowledge receipt of the email dated July 13, 2026 from the Company Secretary informing us that we have been appointed as Joint Statutory Auditors of the Company pursuant to the resolution passed at the Annual General Meeting held on June 20, 2026. As you are aware, we were the sole Statutory Auditors of the Company up to the financial year 2025-26. ‘We would like to bring to your notice that the Company did not serve upon us the notice convening the aforesaid Annual General Meeting, notwithstanding that, as the existing Statutory Auditors, we were entitled to receive such notice under the applicable provisions of the Companies Act, 2013. We further wish to place on record that we were neither informed nor consulted regarding the proposal to appoint Joint Statutory Auditors. The appointment of Joint Statutory Auditors without serving the statutory notice of the Annual General Meeting upon the existing auditor has deprived us of the opportunity to exercise our rights as auditor under the Act. We believe this has, regrettably, affected the level of communication and coordination that an engagement of this nature requires. In these circumstances, we are of the considered view that it would not be appropriate for us to continue as Statutory Auditors of the Company. Accordingly, we hereby tender our resignation as Statutory Auditors of the Company with immediate effect. ‘We request the Board to take note of our resignation and arrange to complete all consequential statuto [Showing first 8,000 characters — download PDF for full document]