5334512025-10-012025-12-315334512025-04-012025-12-315334512025-10-012025-12-31in-capmkt:OtherExpenses1Member5334512025-10-012025-12-31in-capmkt:OtherExpenses2Member5334512025-04-012025-12-31in-capmkt:OtherExpenses1Member5334512025-04-012025-12-31in-capmkt:OtherExpenses2Member5334512025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15334512025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRxbrli:pureiso4217:INRxbrli:shares533451KARMAENGNOTLISTEDINE725L01011KARMA ENERGY LIMITEDMain BoardEquity2025-04-012026-03-312026-02-122026-01-31INRLakhsQuarterlyThird quarterSingle segmentWind Power2026-02-1213:30:002026-02-1214:00:00Not applicablefalsefalseSince there is no default, disclosure is not provided2025-10-012025-12-31UnauditedStandalone11955000329500015250000000767000038700051400002353100036728000-214780000-21478000-23050000-593000-236430000216500000002165000-350002130000115699000100.190.19000.190.190001. The above results have been prepared in accordance with Indian Accounting Standards ('Ind AS') notified under Section 133 of the Companies Act, 2013, read together with the Companies (Indian Accounting Standards) Rules, 2015 (as amended). <BR> <BR> 2. These results have been reviewed by the Audit Committee and approved by the Board of Directors at the meeting held on 12.02.26 and subjected to limited review by statutory auditors. <BR> <BR> 3. The statutory auditors have issued an unmodified report on the above results. <BR> <BR> 4. The Company is primarily operating in the business of Generation of Power from Renewable Sources. Hence, there is only one business segment as per Ind-AS 108 - Operating Segments. <BR> <BR> 5. The Company does not have any Subsidiary / Associate / Joint Venture Company(ies), as on 31.12.25. <BR> <BR> 6. Exceptional item consist of interest received on debtors written off in prior year, interest on same realised during the quarter ended 30.06.25 as per the order of Hon'ble Tamil Nadu Electricity Regulatory Commission. <BR> <BR> 7. The Government of India has consolidated 29 existing labour legislations into a unified framework comprising four labour codes viz - the Code on Wages, 2019, the Code on Social Security, 2020, the Industrial Relations Code, 2020 and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively referred to as the "Codes"). The Codes have been made effective from 21.11.25. The Ministry of Labour and Employment published draft Central Rules and FAQs to enable assessment of the financial impact due to changes in regulations. <BR> <BR> There is no incremental impact of these changes, assessed by the Company, on the basis of the information available, consistant with the guidance provided by the Institute of Chartered Accountants of India. Once Central / State Rules are notified by the Government on all aspects of the Codes, the Company will evaluate the impact, if any, on the measurement of employee benefits and would provide appropriate accounting treatment. <BR> <BR> 8. Previous period's figures have been regrouped / reclassified wherever necessary to confirm to this period's classification <BR> 2025-04-012025-12-31UnauditedStandalone88778000141610001029390000002401000012530001513700068960000109360000-642100081430001722000-16550000-450000-17000000018722000000018722000-24500018477000115699000101.621.62001.621.62000Direct Cost14951000Other Expenses8580000Direct Cost47038000Other Expenses21922000Net Gain / (Loss) on Fair Value through OCI - Equity Securities-44000-44000Net Gain / (Loss) on Fair Value through OCI - Equity Securities-317000-317000-9000-7200000-35000-245000