KARNIKA2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member KARNIKA2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares KARNIKA 2023-04-01 2024-03-31 INR Yearly true Cash Flow Indirect Audited Standalone 629340000.00 10141000.00 639481000.00 212258000.00 117930000.00 9861000.00 32014000.00 20761000.00 4699000.00 166078000.00 563598000.00 75883000.00 0.00 75883000.00 0.00 75883000.00 20654000.00 -683000.00 19972000.00 55912000.00 0.00 0.00 0.00 55912000.00 55912000.00 123995000.00 10 4.51 4.51 0.00 0.00 0.00 1. The financial results of the Company have been reviewed and recommended by the Audit Committee and approved by the Board of Directors of the Company in their meeting held on 27th May, 2024. The results are being published in accordance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. The Financial results of the Company have been prepared in accordance with Accounting Standards (AS) notified under Section 133 of the Companies Act, 2013 read with the Companies (Accounts) Rules 2014 as considered material and appropriate. 3. As per Ministry of Corporate Affairs Notification February 16, 2015, Companies whose Securities are listed on SME Exchange as referred to in Chapter XB of the Securities and Exchange Board of India (Issue of Capital & Disclosure Requirements) Regulations, 2009 [ICDR, 2009] are exempted from the compulsory requirements of adoption of Ind AS. 4. The Comparative results and other information for the six month ended 31st March, 2023 have not been given due as the Company was listed in the current financial year. However, the management has exercised necessary due diligence to ensure that the said results provide a true fair view of its affairs. 5. As the Company collectively operates only in one business segment, hence, it is reporting its results in single segment. Therefore, segment disclosure is not applicable. 6. The Figures for the previous year have been regrouped/rearranged wherever necessary to make them comparable. 7. The figures for the half year ended March 31, 2024, are arrived at as difference between audited figures in respect of full financial year and unaudited public figures upto six months ended on September 30, 2023. 8. Debt Equity Ratio (Year to Date) - 0.98 9. Debt Service Coverage Ratio (Year to Date) - 2.92 10. Interest Service Coverage Ratio (Year to Date) - 3.95 11. There were no exceptional and extra- ordinary items for the reporting period. Audited Standalone 1272726000.00 11839000.00 1284565000.00 428722000.00 201061000.00 17972000.00 66439000.00 48883000.00 7780000.00 377777000.00 1148631000.00 135934000.00 0.00 135934000.00 0.00 135934000.00 35754000.00 -869000.00 34886000.00 101049000.00 0.00 0.00 0.00 1010.49 101049000.00 123995000.00 10 407083000.00 8.15 8.15 0.00 0.00 0.00 Other Expenses 166078000.00 Other Expenses 377777000.00 48882000.00 7779000.00 0.00 0.00 0.00 0.00 526000.00 0.00 630000.00 0.00 57818000.00 9609000.00 -111640000.00 15040000.00 -123849000.00 -9670000.00 3286000.00 -217224000.00 -159406000.00 -23472000.00 0.00 0.00 0.00 35754000.00 0.00 -59226000.00 0.00 0.00 -59226000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 43242000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -526000.00 0.00 0.00 0.00 -43767000.00 0.00 0.00 -43767000.00 250739000.00 0.00 0.00 0.00 2008000.00 0.00 48882000.00 0.00 2966000.00 202816000.00 0.00 0.00 202816000.00 99822000.00 0.00 99822000.00 15519000.00 115341000.00