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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 30-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment OIL AND GAS EXPLORATION & PRODUCTION
Start date and time of board meeting 30-07-2026   16:00:00
End date and time of board meeting 30-07-2026   17:30:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 169.27 169.27
Other income 10.04 10.04
Total income 179.31 179.31
2 Expenses
(a) Cost of materials consumed 97.17 97.17
(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 29.14 29.14
(e) Finance costs 7.24 7.24
(f) Depreciation, depletion and amortisation expense 1.73 1.73
(f) Other Expenses
1 Other Expenses 10.60 10.60
Total other expenses 10.60 10.60
Total expenses 145.88 145.88
3 Total profit before exceptional items and tax 33.43 33.43
4 Exceptional items 0.00 0.00
5 Total profit before tax 33.43 33.43
6 Tax expense
7 Current tax 0.00 0.00
8 Deferred tax 3.99 3.99
9 Total tax expenses 3.99 3.99
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 29.44 29.44
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 29.44 29.44
17 Other comprehensive income net of taxes 0.10 0.10
18 Total Comprehensive Income for the period 29.54 29.54
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 0.00 0.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 0.00 0.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,431.29 1,431.29
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 0.02 0.02
Diluted earnings (loss) per share from continuing operations 0.02 0.02
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 0.02 0.02
Diluted earnings (loss) per share from continuing and discontinued operations 0.02 0.02
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 ended 30th June,2026 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 30th July, 2026. 2. The above consolidated financial results for the quarter ended June 30, 2026 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 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. 4.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 during the initial production phase will be capitalised, and depletion will commence once the reserves are established and approved as proved and developed. As the wells are currently in the early stage of production, during the current year, sales generated during this phase have been recognised as revenue in the Statement of Profit and Loss. 5.On April 07, 2026, the Holding Company allotted 96,67,258 partly paid-up equity shares at an issue price of Rs.144 per partly paid-up equity share (including premium of Rs. 143 per partly paid-up equity share) aggregating to Rs.13,920.85 lakhs. An amount of Rs.48.96 per share was received on application and Rs.47.52 per share was received towards the First Call in respect of 88,97,316 partly paid-up equity shares. The balance amount, including unpaid First Call money and the Second and Final Call money, is receivable. Accordingly, paid-up equity share capital of the Holding Company stands increased from Rs. 1,369.06 to Rs. 1,431.29. Pursuant to Ind AS 33, earnings per share for the previous periods have been restated for the bonus element in respect of the aforesaid rights issue. 6.Figures for the quarter ended 31st March, 2026 represents the difference between the audited figures in respect of the full financial year and the published unaudited figures of nine months ended 31st December, 2025 which were subject to limited review by the Auditors. 7.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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 and loss 0.10 0.10
Total Amount of items that will not be reclassified to profit and loss 0.10
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 0.10 0.10