Document Title: Karma Energy Limited Q2 FY27 Financial Results Announcement
Summary of Key Information:
Reporting Period (Quarter/Year): Quarter and Half Year Ended September 30, 2026 (Q2 FY27)
Nature of Filing / Announcement: Outcome of Board Meeting - Unaudited Financial Results
Date of Board Meeting / Approval: November 12, 2026
Audit Opinion: Unmodified Report (Clean)
Auditor's Comment: Nothing has come to our attention that causes us to believe that the accompanying Statement contains any material misstatement.
Key Financial Highlights [Rupees in Lac]
Standalone Results:
Revenue from Operations: Q2 FY27: ₹559.26 (vs Q2 FY26: ₹462.41, +20.9% YoY); H1 FY27: ₹879.63 (vs H1 FY26: ₹768.23, +14.5% YoY)
Total Income: Q2 FY27: ₹629.74; H1 FY27: ₹988.79
Net Profit: Q2 FY27: ₹265.22 (vs Q2 FY26: ₹104.76, +153.2% YoY); H1 FY27: ₹309.28 (vs H1 FY26: ₹165.57, +86.8% YoY)
EPS: Q2 FY27: ₹2.29 (Basic and Diluted); H1 FY27: ₹2.67 (Basic and Diluted)
Other Equity: ₹3,233.27 (Unaudited as at 30.09.26 vs Audited ₹2,925.54 as at 31.03.26)
Cash and Cash Equivalents: ₹11.35 (Unaudited as at 30.09.26 vs Audited ₹10.57 as at 31.03.26)
Debt: Non-Current Borrowings: ₹66.02; Current Borrowings: ₹25.78; Total Borrowings: ₹91.80
Consolidated Results:
Not Specified
Segment-wise Performance:
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.
Corporate Actions:
Not Specified
Regulatory Disclosures:
The Company does not have any Subsidiary/ Associate/ Joint Venture Company(ies), as on 30.09.26.
The statutory auditors have issued an unmodified report on the above results.
Other Significant Information:
Exceptional Items: Note 6 clarifies that exceptional item of ₹81.43 in previous year consisted of interest received on debtors written off in previous periods, interest on same realised during previous year as per order of Hon'ble Tamil Nadu Electricity Regulatory Commission.
Total Comprehensive Income: Q2 FY27: ₹264.56; H1 FY27: ₹307.73
Paid up Equity Share Capital: ₹1,156.99 (Face Value ₹10/- Per Share)
Statement of Assets & Liabilities as at 30.09.26 [Rupees in Lac]:
Total Assets: ₹5,185.70 (Unaudited) vs ₹4,706.33 (Audited 31.03.26)
Non-Current Assets: ₹3,209.31 (Property, Plant and Equipment: ₹2,003.40; Investments: ₹1,136.66)
Current Assets: ₹1,976.39 (Trade Receivables: ₹433.97; Other Current Assets: ₹1,310.25)
Total Equity: ₹4,390.26
Total Liabilities: ₹795.44
Statement of Cash Flows for the period ended 30.09.26 [Rupees in Lac]:
Net Cash Flow from Operating Activities: H1 FY27: ₹185.09
Net Cash Flow from Investing Activities: H1 FY27: (₹180.57)
Net Cash Flow from Financing Activities: H1 FY27: (₹3.74)
Cash and Cash Equivalent at End of period: ₹11.35