IKIO Technologies Limited — Regulatory Filings 2026

May 23, 2026

IKIO

Innovations Only.

IKIO TECHNOLOGIES LIMITED

(Formerly known as IKIO LIGHTING LIMITED)

(CIN.:L31401DL2016PLC292884)

Regd. Office:

411, Arunachal Building,

19 Barakhamba Road,

Cannaught Place New Delhi-110001

Corp. Office :

Plot No. 10, Sector 156

Noida (GB Nagar)-201307

Works :

Plot no. 102, Sector-07, IIE,

Sidcul Haridwar,249403

India

Date: - 23rd May, 2026

| BSE Limited
Dalal Street,
Phiroze Jeejeebhoy Towers,
Mumbai 400 001
Scrip Code: 543923 | The National Stock Exchange of India Limited
Exchange Plaza, 5th Floor, Plot No. C/1,
G Block, Bandra-Kurla Complex,
Bandra (East), Mumbai 400 051.
Symbol: IKIO |
| --- | --- |

Sub: Annual Secretarial Compliance Report for the Financial Year ended 31st March 2026

Dear Sir/Ma’am,

Pursuant to Regulation 24A of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, please find enclosed herewith Annual Secretarial Compliance Report as issued by M/s MAKS & Co., Company Secretaries for the financial year ended March 31, 2026.

This is for your information and records.

Thanking You.

For IKIO Technologies Limited

Sandeep
Kumar
Agarwal

Digitally signed by
Sandeep Kumar
Agarwal
Date: 2026.05.23
18:14:20 +05’30”

Sandeep Kumar Agarwal
Company Secretary & Compliance Officer

web. www.ikiotech.in

Email: info@ikiotech.com

Tel. No. 0120-5106867

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MAKS & CO.

Company Secretaries

FRN: P2018UP067700

Office: Unit No. 7A/7B, 20th Floor,

Wave One, Silver Wing, Sector 18,

Noida – 201301, Uttar Pradesh, India

E: services@maksco.in |

D: +91 120 510 9179

ANNUAL SECRETARIAL COMPLIANCE REPORT

IKIO TECHNOLOGIES LIMITED

FOR THE FINANCIAL YEAR ENDED MARCH 31, 2026

[Pursuant to Regulation 24A of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026]

To,

The Members,

IKIO Technologies Limited

(Formerly Known as IKIO Lighting Limited)

Registered Office: 411, Arunachal Building, 19,

Barakhamba Road, Cannaught Place,

New Delhi-110001, India ('the Company')

[CIN: L31401DL2016PLC292884]

We, M/s MAKS & Co., Company Secretaries (FRN: P2018UP067700) have conducted the review of the compliance of the applicable statutory provisions and the adherence to good corporate practices by IKIO Technologies Limited (Formerly Known as IKIO Lighting Limited [hereinafter referred as ‘the’ Company/Listed Entity]), having its registered office at 411, Arunachal Building, 19, Barakhamba Road, Cannaught Place, New Delhi-110001, India. Secretarial Review was conducted in a manner that provided us a reasonable basis for evaluating the corporate conducts/statutory compliances and to provide our observations thereon.

Based on our verification of the listed entity’s books, papers, minutes books, forms and returns filed and other records maintained by the listed entity and also the information provided by the listed entity, its officers, agents and authorized representatives during the conduct of Secretarial Review, we hereby report that the listed entity has, during the review period covering the financial year ended on March 31, 2026 (“Period” or “Review Period”) complied with the statutory provisions listed hereunder in the manner and subject to the reporting made hereinafter.

We have examined:

(a) all the documents and records made available to us and explanation provided by the listed entity,

(b) the filings/ submissions made by the listed entity to the stock exchanges,

(c) website of the listed entity,

(d) any other document/ filing, as may be relevant, which has been relied upon to make this report for the financial year ended March 31, 2026 in respect of compliance with the provisions of:

(a) the Securities and Exchange Board of India Act, 1992 (“SEBI Act”) and the Regulations, circulars, guidelines issued thereunder; and

(b) the Securities Contracts (Regulation) Act, 1956 (“SCRA”), rules made thereunder and the Regulations, circulars, guidelines issued thereunder by the Securities and Exchange Board of India (“SEBI”).

The specific Regulations, whose provisions and the circulars/guidelines issued thereunder, have been examined, include:

(a) Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI LODR Regulations, 2015”);

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MAKS & CO.

Company Secretaries

FRN: P2018UP067700

Office: Unit No. 7A/7B, 20th Floor,

Wave One, Silver Wing, Sector 18,

Noida – 201301, Uttar Pradesh, India

E: services@maksco.in |

D: +91 120 510 9179

(b) Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018;
(c) Securities and Exchange Board of India (Substantial Acquisition of Shares and Takeovers) Regulations, 2011;
(d) Securities and Exchange Board of India (Buyback of Securities) Regulations, 2018 [Not Applicable to the Company during the review period];
(e) Securities and Exchange Board of India (Share Based Employee Benefits and Sweat Equity) Regulations, 2021 (“SEBI (SBEB) Regulations, 2021”);
(f) Securities and Exchange Board of India (Issue and Listing of Non-Convertible Securities) Regulations, 2021 [Not Applicable to the Company during the review period];
(g) Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015;
(h) The Depositories Act, 1996 and the Regulations and Bye-laws framed thereunder to the extent of Regulation 76 of Securities and Exchange Board of India (Depositories and Participants) Regulations, 2018; and
(i) The Securities and Exchange Board of India (Investor Protection and Education Fund) Regulations, 2009.

We have examined the compliances of above regulations, circulars, guidelines issued thereunder, as applicable during the Review Period and, based on the above examination, we hereby report that, during the Review Period:

(a) The listed entity has complied with the provisions of the above Regulations and circulars/ guidelines issued thereunder, except in respect of matters specified below:

Sl. No.	Compliance Requirement (Regulations / circulars / guidelines including specific clause)	Regulation / Circular No.	Deviations	Action Taken by	Type of Action	Details of Violations	Fine Amount (Rs.)	Observations / Remarks of the Practicing Company Secretary (PCS)	Management Response	Remarks
1.	Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015	Regulation 23(9)	Delay of two days in filing of Related Party Transactions (RPT) (in XBRL format)	NSE	Fine	Delay of two days in filing of Related Party Transactions (RPT) (in XBRL format)	Rs. 10,000 /-	Delay of two days in filing of Related Party Transactions (RPT) (in XBRL format)
The Consolidated Financial Results (in XBRL format)	The Company has requested to NSE that delay was due to facing the Technical giltsh during submission of detail at NEPS Portal. NSE vide its letter	NSE vide its letter no. Ref. NSE/LIST/SOP/0995 dated September 22, 2025 had waived fines as levied by the

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MAKS & CO.

Company Secretaries

FRN: P2018UP067700

Office: Unit No. 7A/7B, 20th Floor,

Wave One, Silver Wing, Sector 18,

Noida – 201301, Uttar Pradesh, India

E: services@maksco.in |

D: +91 120 510 9179

								format) were filed on May 14, 2025, and the Standalone Financial Results along with the Related Party Transactions (RPT) (in XBRL format) were filed on May 15, 2025	no. Ref. NSE/LIST/SOP/09 95 dated September 22, 2025 had waived fines as levied by the Exchange for delay in compliance pertaining to Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the half year/period ended March 31, 2025	Exchange for delay in compliance pertaining to Regulation 23(9) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 for the half year/period ended March 31, 2025
2.	Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015	Reg. 29(1) of SEBI LODR	Delay of one day in intimati to NSE & BSE for the Board meeting held on November 07, 2025	NSE and BSE	Fine	Delay of one day in intimati to NSE & BSE for the Board meeting held on November 07, 2025	10,000 /- by each Stock Exchange	Delay of one day in intimati to NSE & BSE for the Board meeting held on November 07, 2025	The Company had sent letter to the Stock Exchange stating that the delay was unintentional considering November	The Company has duly paid the fine to both the stock exchanges.

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MAKS & CO.

Company Secretaries

FRN: P2018UP067700

Office: Unit No. 7A/7B, 20th Floor,

Wave One, Silver Wing, Sector 18,

Noida – 201301, Uttar Pradesh, India

E: services@maksco.in |

D: +91 120 510 9179

									r 05, 2025 was the working day for the Company, However, Stock Exchange did not accept the request of the Company.

(b) There were observations made in the previous report and hence reporting regarding compliance of actions arising out of such observation is required to be made herein this report. The reporting, as required in prescribed format, is provided hereunder:

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MAKS & CO.

Company Secretaries

FRN: P2018UP067700

Office: Unit No. 7A/7B, 20th Floor,

Wave One, Silver Wing, Sector 18,

Noida – 201301, Uttar Pradesh, India

E: services@maksco.in |

D: +91 120 510 9179

Sl. No.	Observations/ Remarks of the Practicing Company Secretary in the previous reports	Observations made in the Secretarial Compliance Report for the year ended	Compliance Requirement (Regulations/circulars/ guidelines including specific clause)	Details of violation / deviations and actions taken / penalty imposed, if any, on the listed entity	Remedial actions, if any, taken by the listed entity	Comments of the PCS on the actions taken by the listed entity
1.	Delay of one(1) days in filing of Related Party Transactions (RPT) for half year ended March 31, 2024	NIL	Regulation 23 (9) of SEBI LODR	The Board Meeting of the Company was held on May 24, 2024 (Friday) for approval of Financial Results and the Company has submitted the RPT (XBRL) to the respective Stock Exchanges on May 25, 2024 (Saturday).	The Company has not received any communication from both the Exchanges.	NIL
2.	Delay of one (1) days in filing of Related Party Transactions (RPT) for half year ended September 30, 2024	NIL	Regulation 23(9) of SEBI LODR	The Board Meeting of the Company was held on November 08, 2024 (Friday) for approval of Financial Results and the Company has submitted the RPT (XBRL) to the respective Stock Exchanges on November 09, 2024 (Saturday).	The Company received email from NSE asking reason for delay to which reply was filed by the Company. No action with respect to penalty/fine etc. has been taken so far by the Company. The Company did not received any communication from BSE.	NIL

5

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MAKS & CO.

Company Secretaries

FRN: P2018UP067700

Office: Unit No. 7A/7B, 20th Floor,

Wave One, Silver Wing, Sector 18,

Noida – 201301, Uttar Pradesh, India

E: services@maksco.in |

D: +91 120 510 9179

(c) We hereby report/additionally affirm that, during the Review Period, the compliance status of the listed entity is appended as below:

Sr. No.	Particulars	ComplianceStatus (Yes/No/NA)	Observations/ Remarks by PCS
1.	Secretarial Standards:
The compliances of the listed entity are in accordance with the applicable Secretarial Standards (SS) issued by the Institute of Company Secretaries of India (ICSI)	Yes	-
2.	Adoption and timely updation of the Policies:
• All applicable policies under SEBI Regulations are adopted with the approval of board of directors of the listed entities
• All the policies are in conformity with SEBI Regulations and have been reviewed & updated on time, as per the regulations/circulars/guidelines issued by SEBI.	Yes	-
3.	Maintenance and disclosures on Website:
• The Listed entity is maintaining a functional website
• Timely dissemination of the documents/ information under a separate section on the website
• Web-links provided in annual corporate governance reports under Regulation 27(2) are accurate and specific which re-directs to the relevant document(s)/section of the website	Yes
4.	Disqualification of Director(s):
None of the Director(s) of the Company is disqualified under Section 164 of Companies Act, 2013 as confirmed by the listed entity	Yes	-
5.	Details related to subsidiaries of the listed entities w.r.t.: • Identification of material subsidiary companies • Disclosure requirement of material as well as other subsidiaries	Yes	-
6.	Preservation of Documents:
The listed entity is preserving and maintaining records as prescribed under SEBI Regulations and disposal of records as per Policy of Preservation of Documents and Archival policy prescribed under SEBI LODR Regulations, 2015	Yes	-

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MAKS & CO.

Company Secretaries

FRN: P2018UP067700

Office: Unit No. 7A/7B, 20th Floor,

Wave One, Silver Wing, Sector 18,

Noida – 201301, Uttar Pradesh, India

E: services@maksco.in |

D: +91 120 510 9179

Sr. No.	Particulars	ComplianceStatus (Yes/No/NA)	Observations/ Remarks by PCS
7.	Performance Evaluation:
The listed entity has conducted performance evaluation of the Board, Independent Directors and the Committees at the start of every financial year/during the financial year as prescribed in SEBI Regulations	Yes	-
8.	Related Party Transactions:
The listed entity has obtained prior approval of Audit Committee for all related party transactions; or
In case no prior approval obtained, the listed entity shall provide detailed reasons along with confirmation whether the transactions were subsequently approved/ratified/rejected by the Audit committee.	Yes
N.A.	-
All Related Party Transactions were pre-approved by Audit Committee
9.	Disclosure of events or information:
The listed entity has provided all the required disclosure(s) under Regulation 30 along with Schedule III of SEBI LODR Regulations, 2015 within the time limits prescribed thereunder	Yes	-
10.	Prohibition of Insider Trading:
The listed entity is in compliance with Regulation 3(5) & 3(6) SEBI (Prohibition of Insider Trading) Regulations, 2015	Yes	-
11.	Actions taken by SEBI or Stock Exchange(s), if any:
No action(s) has been taken against the listed entity/its promoters/ directors/ subsidiaries either by SEBI or by Stock Exchanges (including under the Standard Operating Procedures issued by SEBI through various circulars) under SEBI Regulations and circulars/ guidelines issued thereunder except as provided under separate paragraph herein.	Yes	As mentioned in the above table (a)
12.	Resignation of statutory auditors from the listed entity or its material subsidiaries
In case of resignation of statutory auditor from the listed entity or any of its material subsidiaries during the financial year, the listed entity and / or its material subsidiary(ies) has / have complied with paragraph 6.1 and 6.2 of section V-D of chapter V of the Master Circular on compliance with the provisions of the LODR Regulations by listed entities.	N.A.	There was no event of resignation of statutory auditor of the listed entity or its material subsidiaries during the Review Period

7

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MAKS & CO.

Company Secretaries

FRN: P2018UP067700

Office: Unit No. 7A/7B, 20th Floor,

Wave One, Silver Wing, Sector 18,

Noida – 201301, Uttar Pradesh, India

E: services@maksco.in |

D: +91 120 510 9179

Sr. No.	Particulars	ComplianceStatus (Yes/No/NA)	Observations/ Remarks by PCS
13.	Additional non-compliances, if any:
No additional non-compliance observed for any SEBI regulation/circular/guidance note etc.	Yes	-

We further, report that the listed entity is in compliance with the disclosure requirements of Employee Benefit Scheme Documents in terms of Regulation 46(2) (za) of the SEBI LODR Regulations, 2015.

Assumptions & Limitation of scope and Review:

1. Compliance of the applicable laws and ensuring the authenticity of documents and information furnished, are the responsibilities of the management of the listed entity.
2. Our responsibility is to report based upon our examination of relevant documents and information. This is neither an audit nor an expression of opinion.
3. We have not verified the correctness and appropriateness of financial records and books of accounts of the listed entity.
4. This Report is solely for the intended purpose of compliance in terms of Regulation 24A (2) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 and is neither an assurance as to the future viability of the listed entity nor of the efficacy or effectiveness with which the management has conducted the affairs of the listed entity.
5. This Report is limited to the statutory compliances on laws/ regulations / guidelines listed in our report for the financial year ended March 31, 2026.
6. The compliance of the provisions of corporate and other applicable laws, rules, regulations, standards is the responsibility of management. Our examination was limited to the verification of procedures on random test basis.
7. We have followed the review practices and processes as were appropriate to obtain reasonable assurance about the correctness of the contents of the secretarial records. The verification was done on the random test basis to ensure that correct facts are reflected in secretarial records. We believe that the processes and practices, we followed provide a reasonable basis for our review.

For M/s. MAKS & Co.,
Company Secretaries
[FRN P2018UP067700]
Peer Review Cert. No.:2064/2022

SHAILESH KUMAR SINGH
Digitally signed by
SHAILESH KUMAR SINGH
Date: 2024.05.21 11:56:58
+20'30'

Shailesh Kumar Singh
Partner
Membership No.: F8619
COP No.: 16235

UDIN: F008619H000393278

Date: May 18, 2026
Place: Noida

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MAKS & CO.
Company Secretaries
FRN: P2018UP067700
Office: Unit No. 7A/7B, 20th Floor,
Wave One, Silver Wing, Sector 18,
Noida – 201301, Uttar Pradesh, India
E: services@maksco.in |
D: +91 120 510 9179
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