Interim report
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Dixon Technologies (India) Limited 30th October, 2026 To Secretary Listing Department BSE Limited Department of Corporate Services Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai – 400 001 To Secretary Listing Department National Stock Exchange of India Limited Exchange Plaza, Bandra Kurla Complex Mumbai – 400 051 Scrip Code - 540699 ISIN: INE935N01020 Scrip Code- DIXON ISIN: INE935N01020 Dear Sir/Madam, Sub: Outcome of Board Meeting held on 30th October, 2026 In furtherance to our intimation dated 23rd October, 2026, we hereby inform you that the Board of Directors of Dixon Technologies (India) Limited (“Company”) at its Meeting held today i.e. Friday, 30th October, 2026, inter-alia considered and approved, the following business: i. Un-Audited Financial Results (Standalone and Consolidated) of the Company for the Quarter and Half year ended 30th September, 2026. Following are the key highlights on consolidated basis: Particulars Quarter ended 30.09.2026 Half year ended 30.09.2026 As compared to the corresponding period of the previous year Amount (In Rs. Crores) Up/ Down Amount (In Rs. Crores) Up/Down ( /) ( /) Revenue from Operations (including other income) 21,863 42% 37,938 35% EBIDTA 666 37% 1,657 8% PBT 532 42% 1,401 9% PAT 411 45% 1,129 10% The detailed format of the Un-Audited Financial Results (Standalone and Consolidated) together with the Limited Review Report is enclosed for your records. A copy of the same is also being uploaded on the Company's Website at www.dixoninfo.com . Further, an extract of the aforestated Financial Results shall be published in newspaper in the manner as prescribed under SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”). ii. Further, the Board of Directors at its Meeting held today i.e. on 30th October, 2026, based on the recommendation of the Nomination and Remuneration Committee, also approved the following: • Appointment of Mr. Prithvi Vachani (DIN: 08247706) as an Additional Director in the capacity of Executive Director of the Company for a period of 5 (five) consecutive years with effect from 30th October, 2026, along with his remuneration, subject to approval of shareholders of the Company. Regd. Office: B-14 & 15, Phase-II, Noida-201305, (U.P.) India, Ph.:0120-4737200 E-mail: info@dixoninfo.com • Website: http://www.dixoninfo.com/ • Fax: 0120-4737263 CIN: L32101UP1993PLC066581
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The details as required under Regulations 30 of the SEBI Listing Regulations read with SEBI Master Circular No. HO/49/14/14(7)2025- CFD-POD2/I/3762/2026 dated 30th January, 2026, are enclosed herewith in Annexure-A. Time of Commencement of Board Meeting: 2: 16 P.M. (IST) Time of Conclusion of Board Meeting: 3:45 P.M. (IST) You are kindly requested to take the aforesaid on your records. Thanking You, For DIXON TECHNOLOGIES (INDIA) LIMITED Ashish Kumar President- Chief Legal Counsel & Group Company Secretary Encl: as above
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ANNEXURE-A The details as required under Regulations 30 of the SEBI Listing Regulations read with SEBI Master Circular No. HO/49/14/14(7)2025- CFD-POD2/I/3762/2026 dated 30th January, 2026 are as under: S.No. Particulars Details 1. Name of Director Mr. Prithvi Vachani 2. DIN 08247706 3. Reason for change viz. appointment, reappointment, resignation, removal, death or otherwise Appointment as an Additional Director in the capacity of Executive Director for a period of 5 (five) consecutive years 4. Date of appointment/ re- appointment/ cessation (as applicable) & term of appointment/ re-appointment Date of Appointment- 30-10-2026 Term of Appointment- 5 (five) consecutive years 5. Brief Profile (in case of appointment) Mr. Prithvi Vachani is currently serving as the Vice President at Dixon Technologies (India) Limited. A 2017 graduate of Bentley University, Mr. Prithvi quickly demonstrated his strategic acumen upon entering the professional arena. His exceptional foresight and leadership were notably displayed when he successfully orchestrated a major collaboration with boAt, India’s leading audio product company, resulting in the production of innovative twin wireless speakers. Mr. Prithvi has been at the forefront of Dixon’s ambitious expansion, spearheading the establishment of a state-of-the-art facility in Chennai. Through strategic partnerships with industry giants like Asus and HP, he has driven the rapid growth of Dixon’s IT hardware division, solidifying its position as a key player in the tech manufacturing landscape. A proponent of continuous learning and global perspectives, Mr. Prithvi pursued a Master of Business Administration at the prestigious London Business School. Equipped with this advanced degree, he has played a pivotal role in Dixon’s mobile division, managing key accounts such as Jio and Xiaomi. His strategic insights and hands-on leadership have been instrumental in building strong partnerships and significantly contributing to the company’s success. Mr. Prithvi is committed to positioning Dixon Technologies as an engineering powerhouse. He is leading efforts to diversify into new product categories, ensuring that the company remains at the forefront of innovation and continues to scale new heights in the rapidly evolving tech industry. 6. Disclosure of relationships between directors (in case of appointment of a director). Mr. Prithvi Vachani is the son of Mr. Sunil Vachani, Executive Chairman of Dixon Technologies (India) Limited. Apart from the aforesaid, he is not related to any other Director or Key Managerial Personnel(s) of the Company. 7. Information as required pursuant to BSE Circular ref. no. LIST/COMP/14/2018-19 and NSE Circular ref. no. NSE/CML/2018/02, dated 20th June, 2018 Mr. Prithvi Vachani is not debarred from holding the office of Director by virtue of any order of Securities and Exchange Board of India (SEBI) or any such authority.
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S N Dhawan & CO LLP Chartered Accountants Review Report on Unaudited Standalone Financial Results 51-52, Sector 18, Phase-IV, Udyog Vihar, Gurugram, Haryana 122015, India Tel +91 124 481 4444 1. 2. 3. 4. To the Board of Directors of DIXON TECHNOLOGIES (INDIA) LIMITED We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of DIXON TECHNOLOGIES (INDIA) LIMITED ("the Company") for the quarter ended 30 September 2026 and the year to date results for the period from 01 April 2026 to 30 September 2026 ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('the Listing Regulations'). 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 ("the Act"), 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. We conducted our review of the Statement in accordance with the Standard on Review Engagements (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 persons 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 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. 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 Ind AS and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations including the manner in which it is to be disclosed, or that it contains any material misstatement. For S N Dhawan & CO LLP Chartered Accountants Firm Registration No.: 000050N/N500045 .B\NAN * GURUGRAM *Sushil Phogat Partner Membership No.: 510157 UDIN: 26510157KHSJWL5155 Place: New Delhi Date: 30 October 2026 S N Dhawan & CO LLP is registered with limited liability with identification number RAH-1125 and its registered office is 108, Mercantile House, 15. Kasturba Gandhi Marg. New Delhi 110001, India S N Dhawan & CO LLP Chartered Accountants 51-52, Sector 18, Phase-IV, Udyog Vihar, Gurugram, Haryana 122015, India Tel +91 124 481 4444 Review Report on Unaudited Standalone Financial Results To the Board of Directors of DIXON TECHNOLOGIES (INDIA) LIMITED 1. We have reviewed the accompanying Statement of Unaudited Standalone Financial Results of DIXON TECHNOLOGIES (INDIA) LIMITED ("the Company") for the quarter ended 30 September 2026 and the year to date results for the period from 01 April 2026 to 30 September 2026 ("the Statement"), being submitted by the Company pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('the Listing Regulations'). 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 ("the Act"), 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 Engagements (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 persons 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 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 Ind AS and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations including the manner in which it is to be disclosed, or that it contains any material misstatement. For S N Dhawan & CO LLP Chartered Accountants Firm Registration No.: 000050N/N500045 Sushil Phogat Partner Membership No.: 510157 UDIN: 26510157KHSJWL5155 Place: New Delhi Date: 30 October 2026 -- s N Dhawan & CO LLP is registered with limited liability with identification number AAH-1125 and its registered office is 108. Mercantile House. 15, Kasturba Gandhi Marg. New Delhi 110001, India
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DIXON TECHNOLOGIES (INDIA) LIMITED REGISTERED OFFICE B14 & 15,PHASE 11, NOIDA UTTAR PRADESH-201305 CIN: L32101UP1993PLC066581, Website: www.dixoninfo.com STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE OUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2026 (Rupees in Crores unless otherwise stated) S. No. 1 2 86.09 3 4 (50.12) 54.27 69.89 5 6 7 8 87.96 94.10 9 IO 11 12 12.22 12.10 12.10 13 14 Notes: 1 2 3 4 5 6 Place : Date : Particulars Revenue from operations Other income Total income (1+2) Expenses a) Cost of materials consumed b) Changes in inventories of finished goods, work-in progress and stock-in-trade c) Employee benefits expense d) Finance costs e) Depreciation and amortisation expense f Other ex enses Total expenses 30-sep-26 Unaudited 1,593.15 1,679.24 1,369.04 64.69 5.60 17.01 69.34 1,531.32 147.92 147.92 15.78 8.70 24.48 123.44 0.03 (0.01) 0.02 123.46 12.23 20.26 20.24 Quarter ended 30-Jun-26 Unaudited 1,079.62 540.28 1,619.90 954.98 (51.56) 51.44 8.02 16,66 56.09 1,035.63 584.27 584.27 11.44 74.73 86.17 498.10 0.03 (0.01) 0.02 498.12 81.88 81.79 Half year ended Profit before exceptional item and tax (3-4) Exceptional items Profit before tax (5+6) Tax expenses (Net) a) Current tax b) Deferred tax c) Income tax related to earlier years Total tax expenses Net Profit for the period/year (7-8) Other Comprehensive Income ('OCI') a) Items that will not be reclassified to Profit or Loss b) Income tax relating to items that will not be reclassified to profit or loss Other Com rehensive Income Total Comprehensive Income (9+10) Paid-up equity share capital (Face value per share Rs. 2 /-) Other equity excluding revaluation reserve Earnings per share (EPS) (Nominal value of Rs. 2/- each) (not annualised) (a) Basic (Rs.) (b) Diluted (Rs.) 30-Sep-25 Unaudited 1,385.80 521.84 1,907.64 1,212.97 (43.01) 67.72 13.39 17.66 72.42 1,341.15 566.49 566.49 19.51 68.45 478.53 (0.15) 0.03 0.12 478.41 79.32 78.76 30-sep-26 Unaudited 2,672.77 626.37 3,299.14 2,324.02 (45.92) 116.13 13.62 33.67 125.43 2,566.95 732.19 732.19 27.22 83.43 110.65 621.54 0.06 (0.02) 0.04 621.58 12.23 102.02 101.91 30-sep-25 Unaudited 2,276.66 528.36 2,805.02 1,956.45 (64.87) 127.18 28.23 36.51 132.96 2,216.46 588.56 588.56 26.01 68.09 494.46 (0.30) 0.23 494.23 81.96 81.38 Year ended 31-Mar-26 Audited 3,930.48 801.98 4,732.46 3,294.76 240.28 235.21 3,844.29 888.17 888.17 126.46 3.98 (1.71) 128.73 759.44 0.12 (0.03) 0.09 759.53 12.16 3,226.85 125,44 124.41 These standalone financial results of Dixon Technologies (India) Limited ("Company") have been prepared in accordance with the Indian Accounting Standards (Ind-AS) prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, as amended and SEBI circulars issued thereunder. The above standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 30 October 2026. The statutory auditors have expressed an unmodified review conclusion on these results. During the quarter ended 30 September 2026, Adivistar Electronics India Private Limited was incorporated, as a subsidiary of Dixon Technologies (India) Limited. The Chief Operating Decision Maker ('CODM') comprising the Board of Directors, the Vice Chairman cum Managing Director and the Chief Financial Officer which examines the Company's performance on the basis of a single operating segment namely Electronics Goods; accordingly segment disclosure is not required. During the previous year ended 31 March 2026, the Company transferred its lighting business undertaking including the shares of its subsidiary, Dixon Technologies Solutions Private Limited to Lightanium Technologies Private Limited for a total consideration of Rs. 140.30 crores (Rs. 115.30 crores and Rs. 25.00 crores, respectively based on registered valuer's report) with effect from 01 August 2025. This transaction was executed as part of the joint venture arrangement, and the Company recognised a gain on the sale of the undertaking and subsidiary shares amounting to Rs. 21.88 crores and Rs. 24.99 crores respectively. Signify Innovations India Limited transferred its LED lighting manufacturing operations at Vadodara, Gujarat, to Lightanium Technologies Private Limited as a going concern on a slump sale basis for a cash consideration of Rs. 140.30 crores, Following the completion of these transactions, both the Company and Signify Innovations India Limited each hold 50% of the post-issue share capital of Lightanium Technologies Private Limited. The financial figures for the quarter and half year ended 30 September 2026 are not comparable with those of the corresponding periods of the previous year and quarter and half year of the current year due to the transfer of the lighting business to a Joint Venture company with effect from 01 August 2025. The Board of Directors of the Holding Company at its meeting h May 2026 had recommended a final dividend Rs. 0.00/- per equity share of face value Rs. 2/- each for the financial year 2025-26 which has be e 33rd Annual g dated 28 S ptem r 2026 of the Company. oxotes RAM * oNew Delhi 30 October 2026 DIXON ECHNOLOGIES (INDI L ITED Atul B. Lall Vice airman & Managing Director Director Identification Number : 00781436 S. No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 Notes: DIXON TECHNOLOGIES (INDIA) LIMITED REGISTERED OFFICE 614 & 15,PHASE II, NOJDA UTTAR PRADESH-201305 CIN: L32101UP1993PLC066581, Website: www.dixoninfo .com STATEMENT OF STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2026 (Rupees in Crores unless otherwise stated) Particulars Quarter ended Half year ended Year ended 30-Sep - 26 30-Jun-26 30-Sep-2S 30-Sep-26 30-Sep-25 31- Mar-26 Unaudited Unaudited Unaudited Unaudited Unaudited Audited Revenue -from operat ions 1,593.15 1,079.62 1,385 .80 2,672.77 2,276.66 3,930.48 Other income 86.09 540.28 521.84 626.37 528.36 801.98 Total income (1+2) 1,679 .24 1,619.90 1, 907.64 3,299.14 2,805.02 4, 732.46 Expenses a) Cost of materials consumed 1,369.0 4 954.98 1,2 12.97 2,324.02 1,956.45 3,294.76 b) Changes in inventories of finished goods, work-in- 5.64 (51.56) (43.01) ("5 .92) (64.87) (50 .12) progress and stock- in-trade c) Employee benefits expense 6~.69 51.44 67.72 116.13 127.18 240 .28 d) Finance costs 5.60 8.02 13.39 13.62 28.23 54.27 e) Deprec iation and amortisation expense 17.01 16.66 17.66 33.67 36.5 1 69 .89 f) Other exoenses 69.34 56.09 72.42 125.43 132.96 235 .21 Total expenses 1,531.32 1, 035.63 1,341.15 2,566.95 2,216.46 3,844.29 Profit before exceptional item and tax (3-4) 147.92 584.27 566.49 732.19 588.56 888 .17 Exceptional items - - - - - - Profit before tax ( 5 + 6) 147.92 584.27 566.49 732.19 588 .56 888.17 Tax expe nses (Net) a) Current tax 15.78 11.44 19.51 27.22 26.0 1 126.46 b) Deferred tax 8.70 74.73 68.45 83.43 68.09 3.98 c) Income tax related to earlier years - - - - - (1.7 1) Total tax expenses 24.48 86.17 87.96 110.65 94.10 128.73 Net Profit for the period/year (7-8) 123.44 498.10 478.53 621.54 494.46 759.44 Other Comprehensive Income ('OCI') a) Items that will not be reclassified to Profit or Loss 0.03 0.03 (0.15) 0.06 (0.30) 0.12 b) Income tax relat ing to items that will not be reclassified (0.01) (0 .01 ) to profit or loss 0.03 (0.02 ) 0.07 (0 .03) Other Comorehensive Income 0.02 0.02 (0.12) 0.04 (0.23) 0.09 Total Comprehensive Income (9+10) 123.46 498.12 478.41 621.58 494.23 759.S3 Paid-up equity share capital (Face value per share Rs. 2 /-) 12.23 12.22 12.10 12.23 12.10 12.16 Other equity excluding revalua tion reserve 3,226 .85 Earnings per share (EPS) {Nominal value of Rs. 2/- each) (not annualised) (a) Basic (Rs.) 20 .26 81.88 79.32 102.02 81.96 125.44 (b) Diluted (Rs.) 20.24 81.79 78.76 101.91 81.38 124.41 These standalone financial results of Dixon Technologies (India) Limited ("Company") have been prepared in accordance with the Indian Accounting Standards (Ind-AS) prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies {Indian Accounti ng Standards) Rules, 2015, as amended and SEBI circu lars issued thereunder . 2 The above standalone financial results have been reviewed by the Audit Committee and approved by the Board of Directors at thei r respective meetings held on 30 October 2026. The statutory auditors have expressed an unmodified review conclus ion on these results. 3 During the quarter ended 30 September 2026, Adivista r Electron ics India Privat e Lim ited was incorporated, as a subsidiary of Dixon Technologies (I ndia) Limited. 4 The Chief Operati ng Decisi on Maker ('CODM') comprising the Board of Direct ors, the Vice Chairman cum Managing Director and the Chief Financial Officer which examines the Company's performance on the basis of a single operating segment namely Electronics Goods; accordingly segment disclosure is not required. 5 During the previous year ended 31 March 2026, the Company tra nsfe rred its lighting business undertaking including the shares of its subsidiary, Dixon Technolo gies Solutions Private Limite d to Lightanium Technologies Private Limited for a total consideration of Rs. 140.30 crores (Rs. 115.30 crores and Rs. 25.00 crores, respectively based on regis tered valuer's report) with effect from 01 August 2025. This transaction was executed as part of the joi nt venture arrangement, and the Company recog nised a gain on the sale of the undertak ing and subsidiary shares amounting to Rs. 21.88 crores and Rs. 24 .99 crurt!S respectiv ely. 6 Place : Date : Signify Innovations India Limited transferred its LED light ing man ufacturing operations at Vadodara, Gujarat, to Lighta nium Technologies Private Limited as a going concern on a slump sale basis for a cash considerat ion of Rs. 140. 30 crores . Follow ing the complet ion of these tra nsactions, both the Company and Sign ify Inn ovations India Limited each hold 50% of the post-iss ue share capital of Lightani um Technolog ies Private Limite d. The financial figures for the quarter and half year ended 30 September 2026 are not compa rable with those of the correspond ing periods of the previous year and quarter and half year of the current yea r due to the transfer of the lighting business to a Joint Venture company with effect from 01 August 2025 . The Board of Directors of the Holding Company at its mee • 11J.:!~lll:::~~ 026 had recommended a fina l divi dend value Rs. 2/- each for the financial year 2025 - 26 which ha 3rd Ann ted 28 0.00/ - per equity share of face r 2026 of the Company. t- New Delhi 30 October 2026 - Vice C airman & Managing Director Director Ident ification Number : 00781436
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ASSETS Non-current assets a. b. c. d. e. f Property, plant and equipment Capital work-in-progress Other intangible assets Right of use assets Financial assets Investments ii. Loans iii. Other financial assets Other non-current assets DIXON TECHNOLOGIES (INDIA) LIMITED REGISTERED OFFICE B14 & 15,PHASE 11, NOIDA UTTAR PRADESH-201305 CIN: L32101UP1993PLC066581, Website: www.dixoninfo.com STANDALONE BALANCE SHEET AS AT 30 SEPTEMBER 2026 (Rupees in Crores unless otherwise stated) 31.00 37.22 21.51 75.41 29.73 As at 30-Sep-2026 Unaudited 575.66 438.93 9.38 210.86 2,629.36 3,953.25 594.54 879.77 0.35 21.05 19.15 16.15 56.55 1,609.07 5 562.32 12.23 4/089.49 4,101.72 73.37 1.74 174.11 28.21 277.43 180.92 6.87 57.35 863.46 38.23 33.38 2.96 1,183.17 1,460.60 5 562.32 As at 31-Mar-2026 Audited 568.95 366.70 9.93 217.37 1,906.88 3, Current assets a. b. c. d. Inventories Financial assets i. Trade receivables ii. Cash and cash equivalents iii. Bank balances other than cash and cash equivalents iv. Loans v. Other financial assets Current tax assets (net) Other current assets TOTAL ASSETS 112.14 476.34 555.15 1,196.68 4 308.82 14.95 19.24 8.12 21.63 0.36 29.38 24.03 21.10 68.69 EOUITY AND LIABILITIES Equity a. Equity share capital b. Other equity TOTAL EQUITY Liabilities Non-current liabilities a. b. c. d. Financial liabilities: i. Lease liabilities Provisions Deferred tax liabilities (net) Other non-current liabilities Current liabilities a. b. c. Financial liabilities: i. Borrowings ii. Lease liabilities iii. Trade payables Total outstanding dues of micro and s enterprises Total outstanding dues of other than icro Qd small enterprises iv Other financial liabilities Other curren xogiesProvision WIAN 6 AL E UITY AND LIABILITIES 12.16 3,226.85 3,239.01 1.84 90.66 197.64 172.20 9.79 40.92 583.72 37.77 25.18 2.59 872.17 1,069.81 4 308.82 DIXON TECHNOLOGIES (INDIA) LIMITED REGISTERED OFFI CE B14 & 15, PHASE II, NOIDA UTTAR PRADESH- 201305 CIN : L3210 1UP1993 PLC06658 1, Website: www.d ixoninfo.co m STANDALONE BALANCE SHEET AS AT 30 SEPTEMBER 2026 (Rupees in Crores unless otherwise stated) ASSETS Non-current assets a. Proper ty, plant a nd equipmen t b. Capita l work-i n-prog ress c. Ot her intan gible assets d. Right of use assets e. Financ ial assets i. I nvestments ii. Loans iii. Other fi nancial assets f Ot her non-cur rent assets Current assets a. I nvento ries b. F inancial assets i. Tra de receiva bles ii. Cash and cash equiva lents iii. Bank bala nces other t han cash and cash equivalen ts iv. Loans v. Other financia l assets c. Current tax assets ( net) d. Other current assets TOTAL ASSETS EQUITY AND LIABILITIES Equity a. Equity share capital b. Other equity TOTAL EQUITY Liabilities Non-current liabilities a. Financ ial liabilities: i. Lease liabilities b. P rovisions c. Deferred tax liabilit ies (net) d. Other non-current liabilit ies Current liabilities a. Financial liab ilities: i. Borrowings ii. Lease liabilities iii. Trad e payab les Total outstand ing dues of micro and s ente rprises Total outstand ing d ues of other than small enter prises iv Oth er fin ancial liabiliti es b. O ther c c. Prov is10 (.) ,,,,,. (I.) lo\) \- r TOTAL c::. ..... 04?. ITY AND LIABILITIES 0 -+c As at 30-Sep-2026 Unaud ited 575 .66 438.93 9.38 210.86 2,629.36 31.00 20.84 37.22 3,953 .25 594. 54 879.77 21.51 0.35 21.05 19.15 16.15 56 .55 1,609.07 5,562.32 12.23 4,089 .49 4,101.72 73 .37 1.74 174.11 28.21 277.43 180.92 6.87 57.35 863.46 38.23 ""33 .38 2.96 1,183.17 1,460.60 5,562.32 As at 31-Mar-2026 Audited 568 .95 366.70 9.93 217.37 1,906.88 14.9 5 19.24 8. 12 31112.14 476.3 4 555. 15 21.63 0.36 29.38 24.03 21.10 68.69 1,196.68 4,308.82 12.16 3,226 .85 3,239 .01 75.41 1.84 90.66 29. 73 197.64 172.20 9.79 40.92 583 .72 37.77 25.18 2. 59 872.17 1,069.81 4,308 .82
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DIXON TECHNOLOGIES (INDIA) LIMITED REGISTERED OFFICE B14 & 15,PHASE 11, NOIDA UTTAR PRADESH-201305 CIN: L32101UP1993PLC066581, Website: www.dixoninfo.com STANDALONE STATEMENT OF CASH FLOWS FOR THE HALF YEAR ENDED 30 SEPTEMBER 2026 (Rupees in Crores unless otherwise stated) A. 36.51 28.23 (10.31) (21.88) 21.53 (23.67) B. 49.16 c. (10.13) Cash flow from operating activities Profit before tax Adjustments for : Depreciation and amortisation expense Finance costs Unrealised foreign exchange (gain)/loss (net) Interest income Dividend income (Profit)/loss on sale of investment in mutual funds (Profit)/loss on sale of property, plant and equipment Gain/(loss) on sale/fair value of equity investment Gain on sale of undertaking under slump sale Provision for doubtful debts / loans and advances written back Share based payments to employees Changes in working capital Adjustments for (increase) / decrease in operating assets: Inventories Trade receivables Other financial assets - non-current - current Other current assets Adjustments for increase / (decrease) in operating liabilities: Trade payables Provisions - non-current - current Other liabilities - non-current - current Other current financial liabilities Cash generated from operating activities Income tax paid (net) Net cash generated from/ (used in) operating activities Cash flow from investing activities Capital expenditure on property, plant and equipment and intangible assets including capital work in progress Sale proceeds of property, plant and equipment Investment in shares of subsidiaries Loan given Repayment of loan given Purchase of investment in mutual fund Sale of investment in mutual fund (Increase)/decrease in other bank balance not considered as cash and cash equivalent (net) Dividend income Interest income Net cash generated from/ (used in) investing activities Cash flow from financing activities Interest paid Repayment of lease liabilities Proceeds from issue of shares Repayment of Ionq term borrowinqs Proceeds/ (repayment) of short term borrowings (net) Dividend paid Net cash generated from/ (used in) financing activities Net increase/(decrease) in cash and cash equival Cash and cash equivalents at the beginning of the ye Adjustment in cash on sale of business undertaking Cash and cash equivalents at the end of the p io Half year ended 30-sep-2026 Unaudited 732.19 13.62 (49.16) Half year ended 30-Sep-2025 Unaudited 588.56 (489.84) (1.12) (1.66) (0.02) 0.13 (575.53) 9.91 162.03 (118.20) (312.69) (1.60) 4.88 297.29 (0.04) 0.37 (1.52) 8.19 1.59 52.44 (22.27) 30.17 (140.48) 4.58 (146.95) (16.05) 8,33 (850.00) 850.02 0.01 1.66 (239.72) (8.45) 219.29 8.72 209.43 .12) o\0dWé 0.49 (6.08) (0.06) (0.04) 1.50 148.61 (113.14) (137.89) 2.11 3.82 185.96 (2.70) 2.65 16.83 26.40 3.14 112.12 (24.74) 87.38 (150.48) 1.70 (655.55) 116.86 (195.05) 195.11 0.02 6.08 10.31 (671.00) (23.16) (10.29) 161.93 (43.46) 538.04 623.06 39.44 37.53 9.92 67.05 DIXON TECHNOLOGIES (INDIA) LIMITED REGISTERED OFFICE B14 & 15,PHASE II, NOIDA UTTAR PRADESH-201305 CIN: L32101 UP1993PLC066581, Website : www.dixon info.com STANDALONE STATEMENT OF CASH FLOWS FOR THE HALF YEAR ENDED 30 SEPTEMBER 2026 A. Cash flow from operating activities Profit before tax Adjustments for : Depreciation and amort isation expense Finance costs Unrealised foreign exchange (gain)/loss (net) I nterest incom e Dividend income (Profit) /loss on sale of investment in mutual funds (Profit) /loss on sale of property, plant and equipment Gain/(loss) on sale/fa ir value of equity investme nt Gain on sale of undertaking under slump sale Provision for doubtful debts / loans and advances written back Share based payments to employees Changes in working capital Adjustments for (increase)/ decrease in operating assets: Inven tories Trade receivables Other financial assets - non-current - current Other current assets Adju stments for increase/ (dec rease) in operating liabilities: Trade payables Provisions - non-current - current Other liabiliti es - non-current - current Other current financial liabi litie s Cash generated from operating activities Income tax paid (net) Net cash generated from/ (used in) operating activities B. Cash flow from investing activities Capital expenditu re on property, plant and equipment and intangible assets including capital work in progress Sale proceeds of property, plant and equipment Investment in shares of subsidiaries Loan given Repayment of loan given Purchase of investment in mutual fund Sale of inves tmen t in mutual fund (Increase)/decrease in other bank balance not considered as cash and cash equivalent (net) Dividend income Interest income Net cash generated from/(used in) investing activities C. Cash flow from financing activities Interest paid Repayment of lease liabilitie s Proceeds from issue of shares Repayment of lonq term borro winqs Proceeds/ (repayme nt) of short term borrowinqs (net) Dividend paid Net cash generated from/(used in) financing activities Net increase/(decrease) in cash and cash equival Cash and cash equivalents at the beginning of the ye 0 Adjustment in cash on sale of business underta king ~<:) Cash and cash equivalents at the end of the p i:Q * ~ ~£,.:::o"C"',..t-nu;v (Rupees in Crores unless otherwise stated) Half year ended 30-Sep - 2026 Unaudited 732 .19 33.67 13.62 (1.12) (1 .66) (49.16} (0 .02) 0.13 (575 .53) 9.91 162.03 (118.20) (312 .69) ( 1.60) 4.88 12.14 297 .29 (0 .04) 0.37 ( 1. 52) 8.19 1.59 52.44 (22.27) 30.17 ( 140.48) 4 .58 (146 .95) (16 .05) 8.33 (850.0 0) 850.02 0.01 49.16 1.66 (239.72) (10. 13) (8 .45) 219.29 8.72 209.43 Half year ended 30-Sep-2025 Unaudited 588 .56 36.51 28.23 0.49 (10.31) (6.08) (0.06) (0.04) (489 .84) (2 1.88) 1.50 21.53 148.61 (113.14) (137.89) 2.11 (23.67) 3.82 185.96 (2.70) 2.65 16.83 26.40 3.14 112.12 (24. 74) 87.38 ( 150.4 8) 1.70 (65 5.55) 116 .86 (195 .05) 195.11 0.02 6.08 10.31 (671.00) (23. 16) (10.29) 161.93 (43.46) 538 .04 623.06 39.44 37.53 9.92 67.05
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S N Dhawan & CO LLP Chartered Accountants 51-52, Sector 18, Phase-IV, Udyog Vihar, Gurugram, Haryana 122015, India Tel +91 124 481 4444 Review Report on Unaudited Consolidated Financial Results To the Board of Directors of DIXON TECHNOLOGIES (INDIA) LIMITED 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of DIXON TECHNOLOGIES (INDIA) LIMITED ("the Holding Company") and its subsidiaries (the Holding Company and its subsidiaries together referred to as "the Group") and its share of the net profit after tax and total comprehensive income of its joint ventures for the quarter ended 30 September 2026 and the year to date results for the period from 01 April 2026 to 30 September 2026 ("the Statement"), being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India ("the SEBI") (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations'). 2. This Statement, which is the responsibility of the Holding Company's Management and approved by the Holding Company's 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 ("the Act"), 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 Engagements (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 persons 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 and consequently does not enable us to obtain assurance that wewould become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the following entities/entities listed in Annexure 1. 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 7 below 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 Ind AS and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We draw attention to Note 6 to the accompanying Statement, which describes the matter relating to the incentive income recognised by one of the subsidiary companies under the Production Linked Incentive ('PLI") Scheme. The formal determination and disbursement of the incentive by the Project Management Agency are pending as at 30 September 2026. The Management of the Subsidiary Company has assessed the recoverability of the related incentive receivable based on, inter alia, an independent legal opinion confirming the Subsidiary Company's eligibility and compliance with the conditions of the Scheme. Our conclusion on the Statement is not modified in respect of t ter. S N Dhawan & CO LLP is registered with limited liability with identification number AAH-1125 and its registered office is 108, Mercantile House, 15, Kasturba Gandhi Marg, New Delhi 110001 , India S N Dhawan & CO LLP Chartered Accountants Review Report on Unaudited Consolidated Financial Results 51-52, Sector 18, Phase-IV, Udyog Vihar, Gurugram, Haryana 122015, India Tel +91 124 481 4444 To the Board of Directors of DIXON TECHNOLOGIES (INDIA) LIMITED 1. We have reviewed the accompanying Statement of Unaudited Consolidated Financial Results of DIXON TECHNOLOGIES (INDIA) LIMITED ("the Holding Company") and its subsidiaries (the Holding Company and its subsidiaries together referred to as "the Group") and its share of the net profit after tax and total comprehensive income of its joint ventures for the quarter ended 30 September 2026 and the year to date results for the period from 01 April 2026 to 30 September 2026 ("the Statement"), being submitted by the Holding Company pursuant to the requirement of Regulation 33 of the Securities and Exchange Board of India ("the SEBI") (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ('Listing Regulations'). 2. This Statement, which is the responsibility of the Holding Company's Management and approved by the Holding Company's 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 ("the Act"), 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 Engagements (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 persons responsible for financial and accounting matters, and app lying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing 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. We also performed procedures in accordance with the circular issued by the SEBI under Regulation 33 (8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the following entities/entities listed in Annexure 1. 5. Based on our review conducted and procedures performed as stated in paragraph 3 above and based on the consideration of the review reports of the other auditors referred to in paragraph 7 below 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 Ind AS and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We draw attention to Note 6 to the accompanying Statement, which describes the matter relating to the incentive income recognised by one of the subsidiary companies under the Production Linked Incentive ("PLI") Scheme. The formal determination and disbursement of the incentive by the Project Management Agency are pending as at 30 September 2026. The Management of the Subsidiary Company has assessed the recoverability of the related incentive receivable based on, inter alia, an independent legal opinion confirming the Subsidiary Company's eligibility and compliance with the conditions of the Scheme. Our conclusion on the Statement is not modified in respect SN Dhawan & CO LLP is registered with limited liability with identification number AAH-1125 and its registered office is 108. Mercantile House, 15. Kasturba Gandhi Marg, New Delhi 110001, India
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7. We did not review the interim financial results three subsidiaries included in the Statement, whose interim financial results reflect total assets of Rs. 3,887.77 crores as at 30 September 2026, and total revenues of Rs. 5,335.16 crores and Rs. 7,671.66 crores, total net profit after tax of Rs. 59.12 crores and Rs. 91.33 crores and total comprehensive income of Rs. 59.08 crores and Rs. 91.35 crores for the quarter ended 30 September 2026 and for the period from 01 April 2026 to 30 September 2026, respectively, and cash flows (net) of Rs. 6.67 crores for the period from 01 April 2026 to 30 September 2026. These interim financial results have been reviewed by other auditors whose reports have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement is not modified in respect of this matter. For S N Dhawan & COLLP Chartered Accountants Firm Registration No.: 000050N/N5 5 Sushil Phogat Partner Membership No.: 510157 UDIN: 26510157HNMXCJ9156 Place: New Delhi Date: 30 October 2026 GURUGRAM k 7. We did not review the interim financial results three subsidiaries included in the Statement, whose interim financial results reflect total assets of Rs. 3,887.77 crores as at 30 September 2026, and total revenues of Rs. 5,335.16 crores and Rs. 7,671.66 crores, total net profit after tax of Rs. 59.12 crores and Rs. 91.33 crores and total comprehensive income of Rs. 59.08 crores and Rs. 91.35 crores for the quarter ended 30 September 2026 and for the period from 01 April 2026 to 30 September 2026, respectively, and cash flows (net) of Rs. 6.67 crores for the period from 01 April 2026 to 30 September 2026. These interim financial results have been reviewed by other auditors whose reports have been furnished to us by the Management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based on the reports of the other auditors and the procedures performed by us as stated in paragraph 3 above. Our conclusion on the Statement is not modified in respect of this matter. For S N Dhawan & COLLP Chartered Accountants Firm Registration No.: 000050 ~ Sushil Phogat Partner Membership No.: 510157 UDIN: 26510157HNMXCJ91 Place: New Delhi Date: 30 October 2026
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Annexure 1 The Consolidated annual financial results of Dixon Technologies (India) Limited ('the Holding Company") include the financial results of its subsidiaries and joint ventures as listed below: Name of the company Subsidiaries Pad et Electronics Private Limited Dixon Electro A liances Private Limited Dixon Electro Manufacturin Private Limited Califonix Tech and Manufacturin Private Limited Dixon Electroconnect Private Limited Dixon IT Devices Private Limited Dixon Teletech Private Limited Dixon Display Technologies Private Limited Dixtel Infocom Private Limited Dixon Electrocor Private Limited Kunshan Q Tech Microelectronics India Private Limited Ismartu India Private Limited Dixon Global Private Limited Adivistar Electronics India Private Limited Joint Ventures Rexxam Dixon Electronics Private Limited Li htanium Technolo ies Private Limited Dixon Technolo ies Solutions Private Limited Percentage of ownership interest 1000/0 100% 100% 600/0 100% 100% 74% 100% 51% 50.1% 100% 51% Annexure 1 The Consolidated annual financial results of Dixon Technologies (India) Limited ('the Holding Company" ) include the financial results of its subsidiaries and joint ventures as listed below: Name of the company Percentage of ownership interest Subsidiaries Padqet Electronics Private Limited 100% Dixon Electro Appliances Private Limited 51 % Dixon Electro Manufacturinq Private Limited 100% Califonix Tech and Manufacturinq Private Limited 50% Dixon Electroconnect Private Limited 100% Dixon IT Devices Private Limited 60% Dixon Teletech Private Limited 100% Dixon Display Technologies Private Limited 100% Dixtel lnfocom Private Limited 74% Dixon Electrocorp Private Limited 100% Kunshan Q Tech Microelectronics (India) Private Limited 51 % lsmartu India Private Limited 50.1% Dixon Global Private Limited 100% Adivistar Electronics India Private Limited 51 % Joint Ventures Rexxam Dixon Electronics Private Limited 40% Liqhtanium Technoloqies Private Limited 50% Dixon Technoloqies Solutions Private Limited 50%
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DIXON TECHNOLOGIES (INDIA) LIMITED REGISTERED OFFICE 814 & 15,PHASE 11, NOIDA UTTAR PRADESH-201305 CIN: L32101UP1993PLC066581, Website: www.dixoninfo.com STATEMENT OF CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2026 (Rupees in Crores unless otherwise stated) S. No. 1 2 3 4 25.95 5 6 7 8 9 10 11 12 13 14 15 16 17 12.23 18 19 Particulars Revenue from operations Other income Total income (1+2) Expenses 30-Sep-26 unaudited 21,793.64 68.73 21,862.37 20,679.03 9.82 215.72 110.06 292.20 21,332.83 529.54 2.81 532.35 532.35 114.22 7.26 121.48 410.87 (0.03) 0.09 0.06 410.93 343.66 67.21 410.87 0.08 (0.02) 0.06 343.74 67.19 410.93 67.44 67.37 Quarter ended 30-Jun-26 Unaudited 15,547.66 528.29 16,075.95 15,064.40 (423.37) 180.69 24.12 106.95 262.82 15,215.61 860.34 8.64 868.98 868.98 80.41 70.74 151.15 717.83 0.11 (0.03) 0.09 0.17 718.00 663.42 54.41 717.83 14 0.03 0.17 663.56 54.44 718.00 12.22 118.00 117.87 O Half year ended a) b) c) d) e) f) Cost of materials consumed Changes in inventories of finished goods, work-in- progress and stock-in-trade Employee benefits expense Finance costs Depreciation and amortisation expense Other expenses Total expenses Profit before share of profit of Joint Ventures and tax (3-4) Share of profit of Joint Ventures Profit before exceptional item and tax (5+6) Exceptional items Profit before tax (7+8) Tax expenses (Net) a) Current tax b) Deferred tax c) Income tax related to earlier years Total tax expenses Net Profit for the period/year (9-10) Other Comprehensive Income ('OCI') a) Items that will not be reclassified to Profit or Loss b) Income tax relating to items that will not be reclassified to profit or loss c Share of OCI in Joint Ventures net Other Com rehensive Income Total comprehensive income (11+12) Profit for the year attributable to a) Owners of the Company b) Non-controlling interests Other comprehensive income attributable to a) Owners of the Company b) Non-controlling interests Total comprehensive income attributable to a) Owners of the Company b) Non-controlling interests Paid-up equity share capital (Face value per share Rs. 2/-) Other equity excluding revaluation reserve Earnings per share (EPS) (Nominal value of Rs. 2/- each) (not annualised) (a) Basic (Rs.) (b) Diluted (Rs.) 30-sep-25 Unaudited 14,855.04 495.74 15,350.78 13,504.06 297.29 196.91 38.35 96.28 295.45 14,428.34 922.44 1.15 923.59 923.59 108.29 69.60 177.89 745.70 (0.03) 0.03 745.67 670.00 75.70 745.70 (0.11) 0.08 (0.03) 669.89 75.78 745.67 12.10 123.60 122.73 30-sep-26 Unaudited 37,341.30 597.02 37,938.32 35,743.48 (413.55) 396.41 217.01 555.02 36,548.44 1,389.88 11.45 1,401.33 1,401.33 194.63 78.00 272.63 1,128.70 0.08 (0.03) 0.18 0.23 1,128.93 1,007.08 121.62 1,128.70 0.22 0.01 0.23 1,007.30 121.63 1,128.93 12.23 185.27 185.07 0) 30-Sep-25 Unaudited 27,690.70 497.42 28,188.12 25,791.88 (115.53) 366.09 70.94 188.98 604.56 26,906.92 1,281.20 7.91 1,289.11 1,289.11 192.92 70.47 263.39 1,025.72 0.03 (0.01) 0.02 1,025.74 894,97 130.75 1,025.72 (0.14) 0.16 0.02 894.83 130.91 1,025.74 12.10 170.02 168.81 Year Ended 31-Mar-26 Audited 48,872.80 713.04 49,585.84 45,460.38 (183.20) 711,15 137.47 392.98 1,017.95 47,536.73 2,049.11 21.45 2,070.56 2,070.56 412.62 14.33 (0.64) 426.31 1,644.25 0.42 (0.12) O. 37 0.67 1,644.92 1,438.64 205.61 1,644.25 0.53 0.14 O. 67 1,439.17 205.75 1,644.92 12.16 271.59 269.35 S. No. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 DIXON TECHNOLOGIES {INDIA) LIMITED REGISTERED OFFICE 814 & 15,PHASE II, NOIDA UTTAR PRADESH-201305 CIN: L32101 UP1993PLC066581, Website : www. dixoni nfo.com STATEMENT OF CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2026 ( Rupees in Crores unless otherwise stated) Particul ars Quarter ended Half year ended Year Ended 30-Sep-26 30-Jun-26 30-Sep-25 30-Sep-26 30- Sep-25 31-Mar-26 Unaudited Unaudited Unaudited Unaudited Unaudited Audited Revenue from operat ions 21,793.64 15,547.66 14,855.04 37,341. 30 27,690.70 48,872 .80 Other incom e 68.73 528.29 495 .74 597.02 497.42 713 .04 Total income (1+2) 21,862.37 16,075.95 15, 350.78 37,938.32 28,188.12 49,585.84 Expenses a) Cost of materials consu med 20,679.08 15,064.40 13,504.06 35,743.48 25,79 1.88 45,460 .38 b) Changes in inventories of fin ished goods, work-in - 9.82 {423.37) 297.29 (413.55) (1 15.53) (183 .20) progres s and stock -in-trade c) Employee benefits expense 215 .72 180.69 196.91 396.41 366.09 711.15 d) Finance costs 25.95 24.12 38.35 50.07 70.94 137.47 e) Depreciation and amortisation expense 110 .06 106.95 96.28 217.01 188.98 392 .98 f) Other expenses 292.20 262.82 295.45 555.02 604.56 1,017.95 Total expenses 21,332.83 15, 215.6 1 14,428.34 36,548.44 26,906.92 47,536.73 Profit before share of profit of Joint Ventures and tax 529.54 860.34 922.44 1,389.88 1,281.20 2,049 .11 (3-4) Share of profit of Joint Ventures 2.81 8.64 1.15 11.45 7.9 1 21.45 Profit before except ional item and tax (5+6) 532.35 868.98 923.59 1,40 1.33 1,289.11 2,070.56 Exceptional items - - - - Profit before tax ( 7 + 8) 532.35 868.98 923.59 1,401.33 1,289.11 2,070.56 Tax expenses (Net) a) Curre nt tax 114.22 80.41 108.29 194.63 192.92 412.62 b) Deferred tax 7.26 70.74 69.60 78.00 70.47 14.33 c) Income tax related to earlier years - - - - (0.64) Total tax expe nses 121.48 151.15 177.89 272.63 263.39 426.31 Net Profit for the period / year (9-10) 410.87 717.83 745.70 1, 128.70 1,025.72 1, 644.25 Other Comprehensive Income ('OCI') a) Items that will not be reclassified to Profit or Loss (0.03) 0. 11 (0.03) 0.08 0.03 0.42 b) Income tax relating to items that will not be reclassified - (0.03) - (0.0 3) (0.0 1) (0.12) to profit or loss cl Share of OCI in Joint Ventures (net) 0.09 0.09 - 0.18 0.37 Other Comprehensive Income 0 .06 0 .17 (0.03) 0.23 0 .02 0.67 Total comprehensive income (11+12) 410.93 718.00 745.67 1, 128.93 1,025 .74 1, 644.92 Profit for the year attributable to a) Owners of the Company 343 .66 663.42 670.00 1,007.08 894.97 1,438.64 b) Non-cont rolling interests 67.21 54.41 75.70 121.62 130. 75 205.61 410.87 717.83 745.70 1, 128.70 1,025.72 1,644.25 Other comp rehensive income attributable to a) Owners of the Company 0.08 0.14 (0.11) 0.22 (0.14) 0.53 b) Non-controll ing interests (0 .02) O.Q3 0.08 0.0 1 D.16 0.14 0.06 0.17 (0.03) 0.23 0.02 0 .67 Total comprehensive income attributable to a) Owners of the Company 343.74 663.56 669.89 1,007.30 894.83 1,439 .17 b) Non-controll ing interests 67.19 54.44 75 .78 121.63 130.91 205. 75 410.93 718.00 745.67 1,128.93 1,025.74 1, 644.92 Paid-up equity share capi tal (Face value per share Rs.2/-) 12.23 12.22 12.10 12.23 12.10 12.16 Other equity excluding revaluati on reserve 4,664.5 1 Earnings per share (EPS) (Nominal value of Rs. 2/- each) (not annualised) (a) Basic (Rs.) 67.44 118.00 123.60 185.27 170 .02 271.59 (b) Diluted (Rs.) 67.37 117.87 122. 73 185.07 168.81 269.35
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Notes: 1 2 3 4 5 6 7 DIXON TECHNOLOGIES (INDIA) LIMITED REGISTERED OFFICE B14 & 15,PHASE 11, NOIDA UITAR PRADESH-201305 CIN: L32101UP1993PLC066581, Website: www.dixoninfo.com STATEMENT OF CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2026 These consolidated financial results of Dixon Technologies (India) Limited ("Holding company") have been prepared in accordance with the Indian Accounting Standards (Ind-AS) prescribed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015, as amended and SEBI circulars issued thereunder. The above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 30 October 2026. The statutory auditors have expressed an unmodified review conclusion on these results. During the quarter ended 30 September 2026, Adivistar Electronics India Private Limited was incorporated, as a subsidiary of Dixon Technologies (India) Limited, The Chief Operating Decision Maker ('CODM') comprising the Board of Directors, the Vice Chairman cum Managing Director and the Chief Financial Officer which examines the Company's performance on the basis of a single operating segment namely Electronics Goods; accordingly segment disclosure is not required. During the previous year ended 31 March 2026, the Holding Company transferred its lighting business undertaking including the shares of its Subsidiary, Dixon Technologies Solutions Private Limited to Lightanium Technologies Private Limited for a total consideration of Rs. 140.30 crores (Rs. 115.30 crores and Rs. 25.00 crores, respectively based on registered valuer's report) with effect from 01 August 2025. This transaction was executed as part of the joint venture arrangement, resulting in the Holding Company recognising a gain on sale of the undertaking and subsidiary shares amounting to Rs. 21.88 crores and Rs. 6.19 crores respectively. Signify Innovations India Limited transferred its LED lighting manufacturing operations at Vadodara, Gujarat, to Lightanium Technologies Private Limited as a going concern on a slump sale basis for a cash consideration of Rs. 140.30 crores. Following the completion of these transactions, both the Holding Company and Signify Innovations India Limited each hold 50% of the post-issue share capital of Lightanium Technologies Private Limited. The financial figures for the quarter and half year ended 30 September 2026 are not comparable with those of the corresponding periods of the previous year and quarter and half year of the current year due to the transfer of the lighting business to a Joint Venture company with effect from 01 August 2025. During the preyious year ended 31 March 2026, one of the subsidiary company has recognised incentive income under the Production Linked Incentive ("PLI") Scheme to the extent that its eligible revenues exceed the prescribed annual ceiling limit. Recognition of such incremental incentive income is permitted under the Scheme in circumstances where other eligible applicants within the same target segment have not fully utilised their respective ceiling entitlements. The recognition is based on management's assessment of the performance of other applicants, using publicly available information and internally available data. Incentive income accrued amounting to Rs. 1,110.06 crores, relating to such overperformance across different performance years, remains outstanding and receivable as at 30 September 2026, pending formal determination and disbursement by the Project Management Agency ("PMA"). Correspondingly, the subsidiary company has recognised a liability payable to its customer as per the arrangement amounting to Rs. 576.95 crores in respect of the same incentive. The subsidiary company has consistently asserted its eligibility and entitlement to the aforesaid incentive through appropriate representations and continues to actively pursue receipt of the incentive for the relevant performance years through ongoing engagement With the PMA and other concerned authorities. Management's assessment regarding recognition and recoverability of the incentive receivable is supported by independent legal advice, which confirms the subsidiary's eligibility for incentive upon achievement of the prescribed conditions under the Scheme. The Board of Directors of the Holding Company at its meeting held on 12 May 2026 had recommended a fi dend of Rs. 10.00/- per equity share of face value Rs. 2/- each for the financial year 2025-26 which has been approved in the 33rd Annual General eeting dated 28 September 2026 of the Holding Company. Place : New Delhi Date : 30 October 2026 o RAM * For DI xogies / N TECHNOLOGIE NDIA) LIMITED Atul B. I-all Vice Chairman & Managing Director ector Identification Number : 00781436 DA Notes: DIXON TECHNOLOGIES [INDIA) LIMITED REGISTERED OFFICE B14 & 15,PHASE II, NOIDA UTTAR PRADESH-20 1305 CIN : L32101UP1993PLC06658 1, Website: www.d ixoninfo.com STATEMENT OF CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND HALF YEAR ENDED 30 SEPTEMBER 2026 These consolidated financial results of Dixon Technologies (India) Limited ("Holding Company") have been prepared in accordance with the Indian Accounting Standards (Ind-AS) prescr ibed under Section 133 of the Companies Act, 2013 read with Rule 3 of the Companies (Indian Accounting Standards) Rules, 2015 , as amended and SEBI circulars issued thereunder. 2 The above consolidated financial results have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 30 October 2026. The statutory auditors have expressed an unmodified review conclusion on these results. 3 During the quarter ended 30 September 2026, Adivistar Electronics India Private Limited was incorporated, as a subsidiary of Dixon Technologies (Ind ia) Limited . 4 The Chief Operating Decision Maker ('CODM') comprising the Board of Directors, the Vice Chairman cum Managing Director and the Chief Financia l Officer which examines the Company's perfor mance on the basis of a single operating segment name ly Electronics Goods; accordingly segment disclosure is not required. 5 During the previous year ended 31 March 2026, the Holding Company transferred its lighting business undertaking includ ing the shares of its Subsidiary, Dixon Technologies Solutions Private Limited to Lightanium Technologi es Private Limited for a total consideration of Rs. 140.30 crores (Rs. 115.30 crores and Rs. 25.00 crores, respect ively based on registered valuer's report) with effect from 01 August 2025. This transaction was executed as part of the joint venture arrangement, resulting in the Holding Company recognising a gain on sale of the undertaking and subsidiary shares amounting to Rs. 21.88 crores and Rs. 6.19 crores respectively. Signify I nnovations India Limited trans ferred its LED lighting manufacturing operations at Vadodara, Gujarat, to Lightanium Technologies Private Limited as a going concern on a slump sale basis for a cash consideration of Rs. 140.30 crores. Following the completion of these transactions, both the Holding Company and Signify Innovations India Limited each hold 50% of the post-issue share capital of Lightanium Technologies Private Limited . The financial figures for the quarter and half year ended 30 September 2026 are not comparab le w ith those of the corresponding periods of the previo us year and quarter and half year of the current year due to the transfer of the lighting business to a Joint Ventu re company with effect from 01 August 2025 . 6 During the previous year ended 31 March 2026, one of the subsidiary company has recogn ised incent ive income under the Production Linked Incentive ("PLI") Scheme to the· extent that its eligible revenues exceed the prescribed annual ceiling limit. Recognition of such incremental incentive income is perm itted under the Scheme in circumstances where other eligible applicants within the same target segment have not fully utilised their respective ceiling entitlements. The recognition is based on management's assessment of the performance of other applicants, using publicly available informat ion and internal ly available data. 7 Incentive income accrued amounting to Rs. 1,110.06 crores, relating to such overperformance across differe nt performance years, remains outstanding and receivable as at 30 September 2026, pending formal determination and disbursement by the Project Manageme nt Agency ("PMA"). Correspond ingly, the subsidiary company has recognised a liability payable to its customer as per the arrangement amounting to Rs. 576.95 crores in respect of the same incentive. The subsidiary company has consistently asserted its elig ibility and entitlement to the aforesaid incentive through appropriate representati ons and cont inues to actively pursue receipt of the incentive for the relevant performance years through ongoing engagement with the PMA and other concerned authorities. Management's assessment regarding recognition and recoverability of the incentive receivable is supported by independent legal advice, which confirms the subsidiary's eligibility for incentive upon achievement of the prescribed conditions under the Scheme. The Board of Directors of the Holding Company at its meeting held on 12 May 2026 had recommended a fi value Rs. 2/- each for the financial year 2025-26 which has been approved in the 33rd Annual General Company . 'dend of Rs. 10.00/- per equity share of face eeting \ ated 28 September 2026 of the Holding NOIA) LIMITED Place : New Delhi Date : 30 October 2026
Page 13
ASSETS Non-current assets a. b. c. d. e. g. h. Property, plant and equipment Capital work-in-progress Other intangible assets Right of use assets Goodwill Financial assets Investments ii. Other financial assets Deferred tax assets (net) Other non-current assets Current assets a. b. c. d. Inventories Financial assets ii. iii. iv. v, Investments Trade receivables Cash and cash equivalents Bank balances other than cash equivalents Other financial assets DIXON TECHNOLOGIES (INDIA) LIMITED REGISTERED OFFICE B14 & 15,PHASE 11, NOIDA UTTAR PRADESH-201305 CIN: L32101UP1993PLC066581, Website: www.dixoninfo.com CONSOLIDATED BALANCE SHEET AS AT 30 SEPTEMBER 2026 (Rupees in Crores unless otherwise stated) 40.74 40.64 11.01 50.60 95.05 29.89 78.76 23.01 39.79 15.35 14.46 73.36 81.69 77.30 65.98 93.68 10.24 74.29 20.67 and cash Other current assets Current tax assets (net) TOTAL ASSETS EOUITY AND LIABILITIES Equity a. b. Equity share capital Other equity Equity attributable to owners of the Company Non-controlling Interest Total equity Liabilities Non-current liabilities a. b. c. d. Financial liabilities: i. Borrowings ii. Lease liabilities iii. Other financial liabilities Provisions Deferred tax liabilities (net) Other non-current liabilities Current liabilities a. b. c. d. Financial liabilities: i. Borrowings Lease liabilities iii. Trade payables - Total outstanding dues of Micro and small enterprises - Total outstanding dues of other than Micro and small enterprises iv Other financial liabilities Other current liabilities Provisions Current tax Ii IUgi@St/ As at 30-See-2026 Unaudited 2,791.32 885.41 858.89 580.00 1,293.69 142.82 113.36 6,717.24 7,063.71 12,400.59 388.86 112.35 1,487.31 882.91 22 460.67 29 177.91 12.23 5 866.47 5 878.70 849.73 6 728.43 364.74 490.44 199.61 1 166.51 303.99 197.73 19,368.26 1, 5.68 TO T T6L QUITY ABILITIES ABILITIES zal 21 282.97 22 449.48 29 177.91 As at 31-Mar-2026 Audited 2,719.90 570.84 831.11 580.00 706.53 136.88 9.75 5 646.25 3,836.52 300.31 6,529.91 767.43 173.63 1,243.02 585.81 13 515.39 19 161.64 12.16 4 664.51 4 676.67 710.00 5 386.67 359.69 120.31 1 076.68 107.81 166.43 10,555.75 1,263.07 508.34 12 698.29 13 774.97 19 161.64 DIXON TECHNOLOGIES {INDIA} LIMITED REGISTERED OFFICE B14 & 15,PHASE II, NOIDA UTTAR PRADESH-201305 CIN: L32101UP1993PLC066581, Website: www .dixonin fo .com CONSOLIDATED BALANCE SHEET AS AT 30 SEPTEMBER 2026 (Rupees in Crores unless otherwise stated ) Non-current assets a. Property, plant and equipment b. Capital work-in-progress c. Other intangible assets d. Right of use assets e. Goodwill f. Financia l assets i. Investments ii. Other financial assets g. Deferred tax assets (net) h. Other non-current assets Current assets a. Inventories b. Financial assets i. Inves t ments ii. Trade receivables iii. Cash and cash equiva lents iv. Bank balances other than cash and cash equivalents v. Other financial assets c. Other current assets d. Current tax assets (net) TOTAL ASSETS EQUITY AND LIABILITIES Equity a. Equity share capital b. Other equity Equity attributable to owners of the Company Non-controlling Interest Tota l equity Liabilities Non-current liabilities a. Financial liabilities: i. Borrowings ii. Lease liabilities iii. Other financial liabilities b. Provisions c. Deferred tax liabilities (net) d. Other non-current liabil ities Curre nt liabilities a. Financial liabilities : i. Borrowi ngs ii. Lease liabi lities iii. Trade payab les - Total outstanding dues of Micro and small enterprises - Total outstanding dues of other than Micro and small ente rprises iv other financial liabilities b. Other current liabilities c. Provisions d. Current tax Ii ij'gi~&t f~O TO/"'i ABILITIES \-"" r T Tt QUITY IA_ ABILITIES :,,0 • As at As at 30-Sep-2026 31-Mar-2026 Unaudited Audited 2,791.32 2,719.90 885.41 570 .84 40.74 40.64 858.89 831.11 580.00 580 .00 1,293.69 706.53 142.82 136.88 11.01 9.75 113.36 50.60 6 717.24 5,646.25 7,063.71 3,836 .52 95.05 300.31 12,400.59 6,529 .91 388.86 767.43 112.35 173.63 1,487.31 1,243. 02 882.91 585 .81 29.89 78.76 22,460 .67 13,515 .39 29,177 .91 19,161.64 12.23 12.16 5 866.47 4 664.51 5,878.70 4 676.67 849 .73 710.00 6,728.43 5,386 .67 364 .74 359.69 490.44 460.74 23.01 39.79 15.35 14.46 199.61 120.31 73.36 81.69 1,166.51 1,076 .68 303 .99 107.81 77.30 65.98 197.73 166.43 19,368.26 10,555 .75 1,263.07 508.34 12.04 10.24 74.29 20.67 21 282.97 12,698.29 22 449.48 13,774.97 29 177.91 19,161.64
Page 14
DIXON TECHNOLOGIES (INDIA) LIMITED REGISTERED OFFICE B14 & 15,PHASE 11, NOIDA I-JITAR PRADESH-201305 CIN: L32101UP1993PLC066581, Website: www.dixoninfo.com CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE HALF YEAR ENDED 30 SEPTEMBER 2026 (Rupees in Crores unless otherwise stated) A. B. C. Cash flow from operating activities Profit before tax (excluding profit/ (loss) of Joint Venture) Adjustments for : Depreciation and amortisation expense Finance costs Unrealised foreign exchange (gain)/loss (net) Interest income Dividend income Gain/Loss on lease modification/closure (Profit)/loss on sale Of investment in mutual funds (Profit)/Loss on sale of property, plant and equipment Gain/(loss) on sale/fair value of equity investment Gain on sale of undertaking under slump sale Excess liabilities, credit balances, provisions etc. written Provision for doubtful debts / loans and advances on remeasurement of liability Share based payments to employees Changes in working capital back Adjustments for (increase) / decrease in operating assets: Inventories Trade receivables Other financial assets - non current - current Other assets - non current - current Adjustments for increase / (decrease) in operating liabilities: Trade payables - non current - current Provisions - non current - current Other liabilities - non current - current Other financial liabilities - non current - current Cash generated from operating activities Income tax paid (net) Net cash generated from/ (used in) operating activities Cash flow from investing activities Capital expenditure on property, plant and equipment and intangible assets including capital work in progress Sale proceeds of property, plant and equipment Investment in shares of subsidiaries Loan given Purchase of investment in mutual fund Sale of investment in mutual fund (Increase)/decrease in other bank balance not considered as equivalent (net) Dividend income Interest income Net cash generated from/ (used in) investing activities Cash flow from financing activities Interest paid Repayment of lease liabilities Proceeds from issue of equity to non-controlling interest Proceeds from issue of share Proceeds from long term borrowings Repayment of long term borrowings Proceeds/ (repayment) of short term borrowings (net) Dividend paid Net cash generated from/ (used in) financing activities cash and cash Half year ended 30-sep-2026 Unaudited 217.01 1.75 (6.34) (1.06) (8.62) (0 01) (575.53) 1.81 0.18 15.22 1,084.36 (3,227.19) (5,872.73) (6.09) (244.29) 0.09 (297.10) 8,855.21 0.71 1.80 (8.33) (414.66) 0.08 (59.74) (187.88) (92.14) (280.02) (706.92) 6.81 (8,905.00) 9,118.88 61.43 1.06 6.34 (417.40) (28.24) (40.08) 18.10 219.29 196.18 (46.40) 318.85 (378.57) 769.4' Net increase/ (decrease) in cash and cash equival ts +B+C) Cash and cash equivalents at the beginning of the yea Adjustment in cash on sale of business undertaking, s e and acquisition of shares of subsidiaries ssNACash and cash equivalents at the end of the ye c.o * GURU Half year ended 30-Sep-2025 Unaudited 1,281.20 188.98 70.94 10.47 (1.05) (1.08) (0.04) (1.40) 0.10 (471.04) (21.88) (0.34) 1.50 0.04 33.69 1,090.09 162.31 (118.67) (284.99) (151.86) (8.51) 71.58 (156.07) 2.03 (0.13) 17.57 41.39 226.49 141.79 1 033.02 (152.18) 880.84 (558.93) 2.40 (430.50) (30.36) (2,457.00) 2,458.40 3.29 1.08 1.05 (1,010.57) (50.10) (45.76) 161.92 337.41 (500.98) 500.00 (5.00) 397.49 267.76 230.85 112.98 611.59 DIXON TECHNOLOGIES (INDIA) LIMITED REGISTERED OFFICE 814 & 15,PHASE II, NOIDA UTTAR PRADESH-201305 CIN: L32101UP1993PLC066581, Website: www.dixoninfo.com CONSOLIDATED STATEMENT OF CASH FLOWS FOR THE HALF YEAR ENDED 30 SEPTEMBER 2026 A. Cash flow from operating activities Profit before tax (excluding profit/(loss) of Joint Venture) Adjustments for : Depreciation and amortisation expense Finance costs Unrealised foreign exchange (gain)/loss (net) Interest income Dividend income Gain/Loss on lease modification/closu re (Profit)/loss on sale of investment in mutual funds (Profit)/Loss on sale of property, plant and equipment Gain/(loss) on sale/ fair value of equity investment Gain on sale of undertaking under slump sale Excess liabilities, credit balances, provisions etc. written back Provision for doubtful debts / loans and advances (Gain)/ Loss on remeasureme nt o f liab ility Share based payments to employees Changes in working capital Adjustments for (increase)/ decrease in operating assets: Inventories Trade receivables Other financial assets • non current • current Other assets • non current • current Adjustments for increase/ (decrease) in operating liabilities: Trade payables • non current • current Provisions - non current • current Other liabilities • non current - current Other financial liabilities • non current - current Cash generated from operating activities Income tax paid (net) Net cash generated from/(used in) operating activities 8. Cash flow from investing activities Capital expenditure on property, plant and equipment and intang ible assets including capital work in progress Sale proceeds of property, plant and equipment I nvestment in shares of subsidiaries Loan given Purchase of investment in mutual fund Sale of investment in mutual fund (Jncrease)/decrease in other bank balance not considered as cash and cash equi valent (net) Dividend income Interest income Net cash generated from/(used in) investing activities C. Cash flow from financing activities Interest paid Repayment of lease liabilitie s Proceeds from issue of equity to non-controlling interest Proceeds from issue of share Proceeds from long term borrow ings Repayment of long term borrow ings Proceeds/(repayment) of short term borrowings (net) Dividend paid Net cash generated from/(used in) financing activities Net increase/(decrease) in cash and cash equival Cash and cash equivale nts at the beginning of the yea Adjustment in cash on sale of business undertak ing, s acquis ition of shares of subsidiaries Cash and cash equivalents at the end of the ye (Rupees in Crore s unless otherwise stated) Half year ended Half year ended 30-Sep-2026 30-See-202S Unaudited Unaudited 1,389.88 1,281.20 217 .01 188.98 50.07 70.94 1.75 10.47 (6.34) (1.05) (1.06) (1.08) (0 .04) (8.62) (1.40) (0.01) 0.10 (575.53) (47 1.04 ) (21.88) (0.34) 1.81 1.50 0.18 0.04 15.2 2 33.69 1,084.36 1,090.09 (3,227.19) 162.31 (5,872.73) (118.67) (6.09) (284.99) (244 .29) (151.86) 0.09 (8.51) (297.10) 71.58 8,855.21 (156.07) 0.71 2.03 1.80 (0.13) (8.33) 17.57 (414.66) 41.39 0.08 226.49 (59 .74) 141. 79 (187.88) 1,033 .02 (92.14) (152.18) (280.02) 880 .84 (706 .92} (558.93) 6.81 2.40 (430.50) (30 .36) (8,905. 00) (2,457.00) 9,118.88 2,458.40 61.43 3.29 1.06 1.08 6.34 1.05 (417.40) (1,010.57) (28.24) (50.10) (40.08) (45 .76) 18.10 219 .29 161.92 337.41 (500.98) 196. 18 500.00 (46.40) (5.00) 318.85 397.49 (378.57) 267 .76 767 .4-:? 230.85 112.98 611.59 ~oo ~ (J ~ - CZ) ~ r" r- ~ .Q =tt.o • •