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 10-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 10-02-2026   12:00:00
End date and time of board meeting 10-02-2026   13:50:00
Whether cash flow statement is applicable on company
Type of cash flow statement
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 175.78 466.42
Other income 119.69 140.65
Total income 295.47 607.07
2 Expenses
(a) Cost of materials consumed 127.68 333.77
(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 42.40 143.42
(e) Finance costs 3.00 5.25
(f) Depreciation, depletion and amortisation expense 8.45 32.01
(f) Other Expenses
1 Other Expenses 11.86 52.51
Total other expenses 11.86 52.51
Total expenses 193.39 566.96
3 Total profit before exceptional items and tax 102.08 40.11
4 Exceptional items 0.00 0.00
5 Total profit before tax 102.08 40.11
6 Tax expense
7 Current tax 15.60 20.78
8 Deferred tax (5.74) (32.16)
9 Total tax expenses 9.86 (11.38)
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 92.22 51.49
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 92.22 51.49
17 Other comprehensive income net of taxes 0.87 0.87
18 Total Comprehensive Income for the period 93.09 52.36
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 91.19 47.38
Total profit or loss, attributable to non-controlling interests 1.03 4.11
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 92.06 48.25
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1.03 4.11
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 0.07 0.04
Diluted earnings (loss) per share from continuing operations 0.07 0.04
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 0.07 0.04
Diluted earnings (loss) per share from continuing and discontinued operations 0.07 0.04
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 nine months ended December 31,2025 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 February 10, 2025. 2.The above consolidated financial results for the quarter and nine months ended December 31,2025 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.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. 6.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 , consolidating 29 existing labour laws. The Ministry of Labour & Employment has also published draft Central Rules and FAQs. Based on management assessment and actuarial valuation, incremental impact of these changes has been recongnised in the result of the company for the quarter and nine months ended December 31, 2025. The Company continues to monitor the finalisation of Central / State Rules and clarifications from the Governments on other aspects of the Labour Codes and would provide appropriate accounting effect on the basis of such developments as needed. 7.During the current quarter, the Holding Company has disposed of 3,50,000 equity shares of M/s Deep Natural Resources Limited, representing 70 Percent of the equity share capital of the said company, to Deep Industries Limited. The equity shares, having a face value of INR1 each, were sold at a premium of INR31.25 per share. Pursuant to this transaction, M/s Deep Natural Resources Limited has ceased to be a subsidiary of the Company with effect from the current quarter and accordingly has been deconsolidated from the consolidated financial statements. Consequently, the consolidated financial results for the current quarter are not comparable with those of the previous periods to that extent. 8.Figures for the quarter ended December 31, 2025 represents the difference between the unaudited figures in respect of the nine months ended December 31,2025 and the published unaudited figures of half year ended September 30, 2025 which were subject 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


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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
1 Items that will not be reclassified to profit or loss(net of tax) 0.87 0.87
Total Amount of items that will not be reclassified to profit and loss 0.87 0.87
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
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 0.00 0.00
5 Total Other comprehensive income 0.87 0.87