Integrated Filing — IndAS



General information about company

Scrip Code 544379
NSE Symbol PRABHA
MSEI Symbol NOTLISTED
ISIN INE0I0M01023
Name of company Prabha Energy Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 04-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-10-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment OIL AND GAS EXPLORATION & PRODUCTION
Start date and time of board meeting 04-11-2025   12:30:00
End date and time of board meeting 04-11-2025   15:30:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 177.28 290.64
Other income 10.86 20.96
Total income 188.14 311.60
2 Expenses
(a) Cost of materials consumed 133.02 206.09
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 52.13 101.02
(e) Finance costs 1.41 2.25
(f) Depreciation, depletion and amortisation expense 11.84 23.56
(f) Other Expenses
1 Other Expenses 22.38 40.65
Total other expenses 22.38 40.65
Total expenses 220.78 373.57
3 Total profit before exceptional items and tax (32.64) (61.97)
4 Exceptional items 0.00 0.00
5 Total profit before tax (32.64) (61.97)
6 Tax expense
7 Current tax 2.79 5.18
8 Deferred tax (16.65) (26.42)
9 Total tax expenses (13.86) (21.24)
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations (18.78) (40.73)
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period (18.78) (40.73)
17 Other comprehensive income net of taxes 0.00 0.00
18 Total Comprehensive Income for the period (18.78) (40.73)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent (20.49) (43.81)
Total profit or loss, attributable to non-controlling interests 1.71 3.08
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent (20.49) (43.81)
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1.71 3.08
21 Details of equity share capital
Paid-up equity share capital 1,369.06 1,369.06
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.01 -0.03
Diluted earnings (loss) per share from continuing operations -0.01 -0.03
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.01 -0.03
Diluted earnings (loss) per share from continuing and discontinued operations -0.01 -0.03
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above unaudited consolidated financial results for the quarter and half year ended 30th September,2025 of Prabha Energy Limited (“the company along with its subsidiaries The Group”) were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 4th November, 2025. 2. The above consolidated financial results for the quarter and half year ended September 30,2025 have been prepared in accordance with Indian Accounting Standards as prescribed under Section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting standards) Rules as amended from time to time and other relevant provisions of the Act. 3. The statutory auditors of the group have carried out Limited review of aforesaid results as per Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. 4. The Group is not required to give segment wise revenue details and capital employed as per IND AS 108 Operating Segments as the Group operates in single business segment namely Oil and Gas Exploration & Production. 5. During the previous financial year 2024-25, the National Company Law Tribunal (NCLT) approved the reverse merger of Deep Energy Resources Limited (Transferor Company “1’’) and Savla Oil and Gas Private Limited (Transferor Company “2”) with Prabha Energy Limited (Transferee Company). As a result, the merged financials have been prepared. The financial results for the prior quarter/period have been restated to reflect the impact of the reverse merger. Consequently, all figures have been adjusted to present the consolidated performance of the combined entity. 6. Pursuant to approved Composite Scheme of arrangement by Hon’ble National Company Law Tribunal, the Board of Directors at its meeting held on November 23, 2024 approved the allotment of 13,69,05,531 equity shares of Rs. 1 each. The Basic and Diluted EPS for the prior periods of consolidated financial statements have been restated considering the face value of Rs.1 each. 7. In accordance with Ind AS 106 and the ICAI Guidance Note on Accounting for Oil and Gas Producing Activities, expenditure incurred on wells at NK block under testing will be capitalised, and depletion will commence once the reserves are established and approved as proved and developed. As the testing is currently ongoing, during the current quarter, sales generated during this phase have been recognised as revenue in the Statement of Profit and Loss. 8. The consolidated figures of the September quarter are the balancing figure between the unaudited figures in respect of the period upto September 30, 2025 and the unaudited year-to-date figures upto June 30, 2025 being the date of the end of the first Quarter of the financial year which were subjected to limited review by the Auditors. 9. The figures of previous quarters / year are reclassified, regrouped, and rearranged wherever necessary so as to make them comparable with current period's figures.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 492.15
Capital work-in-progress 27,115.43
Investment property 0.00
Goodwill 0.00
Other intangible assets 31,883.61
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 0.00
Total non-current financial assets 0.00
Deferred tax assets (net) 103.30
Other non-current assets 159.71
Total non-current assets 59,754.20
2 Current assets
Inventories 2,744.54
Current financial asset
Current investments 0.00
Trade receivables, current 129.64
Cash and cash equivalents 93.95
Bank balance other than cash and cash equivalents 637.26
Loans, current 0.00
Other current financial assets 2,147.17
Total current financial assets 3,008.02
Current tax assets (net) 2.09
Other current assets 135.25
Total current assets 5,889.90
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 65,644.10
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,369.06
Other equity 42,129.77
Total equity attributable to owners of parent 43,498.83
Non controlling interest 65.79
Total equity 43,564.62
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 13,900.66
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities
Total non-current financial liabilities 13,900.66
Provisions, non-current 836.08
Deferred tax liabilities (net) 40.42
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 14,777.16
Current liabilities
Current financial liabilities
Borrowings, current 789.34
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 17.85
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4,773.34
Total Trade payable 4,791.19
Other current financial liabilities 1,696.91
Total current financial liabilities 7,277.44
Other current liabilities 19.70
Provisions, current 0.00
Current tax liabilities (Net) 5.18
Deferred government grants, Current 0.00
Total current liabilities 7,302.32
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 22,079.48
Total equity and liabilites 65,644.10
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax (61.97)
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2.25
Adjustments for decrease (increase) in inventories 796.67
Adjustments for decrease (increase) in trade receivables, current (60.25)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (774.82)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current (516.88)
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 750.87
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 23.56
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 0.00
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 221.40
Net cash flows from (used in) operations 159.43
Dividends received 0.00
Interest paid 0.00
Interest received (20.96)
Income taxes paid (refund) 3.95
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 134.52
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 1,816.54
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 20.96
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (84.07)
Net cash flows from (used in) investing activities (1,879.65)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 2,043.70
Repayments of borrowings 0.00
Payments of lease liabilities 0.00
Dividends paid 0.00
Interest paid 0.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (227.20)
Net cash flows from (used in) financing activities 1,816.50
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 71.37
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 71.37
Cash and cash equivalents cash flow statement at beginning of period 22.58
Cash and cash equivalents cash flow statement at end of period 93.95