5334512026-01-012026-03-315334512026-03-315334512025-03-315334512025-04-012026-03-315334512026-01-012026-03-31in-capmkt:OtherExpenses1Member5334512026-01-012026-03-31in-capmkt:OtherExpenses2Member5334512025-04-012026-03-31in-capmkt:OtherExpenses1Member5334512025-04-012026-03-31in-capmkt:OtherExpenses2Member5334512026-03-31OtherNoncurrentFinancialAssetsDomain15334512026-03-31OtherCurrentAssetsDomain15334512026-03-31OtherNoncurrentFinancialLiabilitiesDomain15334512026-03-31OtherCurrentFinancialLiabilitiesDomain15334512026-03-31OtherCurrentFinancialLiabilitiesDomain25334512026-03-31OtherCurrentLiabilitiesDomain15334512026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15334512026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25334512025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15334512025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss25334512026-01-012026-03-31RelatedPartyTransactionDomain15334512025-12-31RelatedPartyTransactionDomain15334512026-03-31RelatedPartyTransactionDomain15334512026-01-012026-03-31RelatedPartyTransactionDomain25334512025-12-31RelatedPartyTransactionDomain25334512026-03-31RelatedPartyTransactionDomain25334512026-01-012026-03-31AuditorDomain1iso4217:INRxbrli:pureiso4217:INRxbrli:shares533451KARMAENGNOTLISTEDINE725L01011KARMA ENERGY LIMITEDMain BoardEquity2025-04-012026-03-312026-05-282026-05-12INRLakhsQuarterlyFourth quarterSingle segmentWind Power2026-05-2814:30:002026-05-2814:55:00trueCash Flow IndirectDeclaration of unmodified opiniontruetrueNANAfalsetrue2024-11-12www.karmaenergy.cofalsefalseSince no default on loans disclosure not applicable2026-01-012026-03-31AuditedStandalone88050001879200027597000000476100036300050650002849000038679000-110820000-11082000-2090000-763000-28530000-82290000000-8229000-197000-842600011569900010-0.71-0.7100-0.71-0.710001. 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 28.05.26. <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 31.03.26. <BR> <BR> 6. The figures for the quarters ended 31.03.26 and 31.03.25 are the balancing figures between audited figures in respect of full financial years and the published unaudited year to date figures upto third quarter of the relevant financial year, which are subject to limited review. <BR> <BR> 7. Exceptional item consist of interest received on debtors written off in prior year, interest on same realised during the year as per the order of Hon'ble Tamil Nadu Electricity Regulatory Commission. <BR> <BR> 8. On November 21, 2025, the Government of India notified the four Labour Codes - the Code on Wages, 2019, the Industrial Relations Code, 2020, the Code on Social Security, 2020, and the Occupational Safety, Health and Working Conditions Code, 2020 (collectively "new Labour Codes") - consolidating 29 existing labour laws. In accordance with the new Labour Codes, the Company has currently estimated and accounted for the incremental impact on retiral benefits under employee cost for the year ended March 31, 2026. The Company continues to monitor developments on the Rules to be notified by regulatory authorities, including clarifications / additional guidance from authorities and will continue to assess the accounting implications, basis such developments / guidance. <BR> <BR> 9. Commission of Rs15.60 lakh has been paid to the Managing Director in FY 2025-26 after the adoption of Financial Statements by the Board of Directors on May 27, 2025. However since the same is based on Profits for FY 2024-25 and no provision for such commission was made in the financial statements for FY 2024-25, the same has been given effect to in Financial statements of FY 2024-25 in the current year by restatement of Employee benefit expenses, current liabilities and reserves. <BR> <BR> 10. Previous period's figures have been regrouped / reclassified wherever necessary to confirm to this period's classification2025-04-012026-03-31AuditedStandalone97583000329530001305360000002877100016160002020200097450000148039000-175030008143000-9360000-18640000-1213000-19853000010493000000010493000-44200010051000115699000102925540000.910.91000.910.91000Direct Costs19349000Other Expenses9141000Direct Costs66387000Other Expenses310630002121400000000000110554000002837000113391000032553100016536000012314000105700000133710006016000109179000145102000470633000115699000292554000408253000408253000554100000058080001134900018080003836500005152200023730004250004440008690003203000644500020370002376000001085800062380000470633000Deposits2837000Other Current Assets109179000Lease Liabilities5808000Lease Liabilities1542000Other1661000Others20370001616000308300056372000010041000-13100084100000-67590000-21640000202020000-6190001376000-24286000004000178290000-3828000000-323400003467700025317000000603000001928700000000000810500016062000000000000000000004000178290000-28043000-1816700000000000024710002560000080500000-5836000-47160000-471600057730001057000Net Gain / (Loss) on Fair Value through OCI - Equity Securities-129000Re-measurement Gains / (Losses) on defined benefit plans-131000-260000Net Gain / (Loss) on Fair Value through OCI - Equity Securities-446000Re-measurement Gains / (Losses) on defined benefit plans-131000-577000-63000-13500000-197000-442000Karma Energy Limited******Tapi Energy Projects Limited******Promoter GroupInter-corporate deposit1000000000Approved5450000010345900095381000Loan00Inter-corporate deposit0.0812UnsecuredWorking CapitalKarma Energy Limited******Chetan D Mehra******Promoter - Managing DirectorRemuneration8400000Approved13000002023-05-25130000000Any otherRemuneration0055800000AuditedtrueBatliboi & Purohittrue2028-04-30