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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	13-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	06-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
Whether results are audited or unaudited for the quarter ended	Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended	Audited
Segment Reporting	Single segment
Description of single segment	OIL AND GAS EXPLORATION
Start date and time of board meeting	13-May-2025   12:10:00
End date and time of board meeting	13-May-2025   15:45:00
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	Declaration of unmodified opinion

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	10187000	39467000
	Other income	3996000	4435000
	Total income	14183000	43902000
2	Expenses
(a)	Cost of materials consumed	4414000	20504000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	0	0
(d)	Employee benefit expense	8088000	18539000
(e)	Finance costs	122000	1506000
(f)	Depreciation, depletion and amortisation expense	1159000	4623000
(f)	Other Expenses
1	Other Expenses	14294000	19023000
	Total other expenses	14294000	19023000
	Total expenses	28077000	64195000
3	Total profit before exceptional items and tax	-13894000	-20293000
4	Exceptional items	0	0
5	Total profit before tax	-13894000	-20293000
6	Tax expense
7	Current tax	-580000	937000
8	Deferred tax	-3951000	-7275000
9	Total tax expenses	-4531000	-6338000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	-9363000	-13955000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	-9363000	-13955000
17	Other comprehensive income net of taxes	0	0
18	Total Comprehensive Income for the period	-9363000	-13955000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	-8912000	-14454000
	Total profit or loss, attributable to non-controlling interests	-450000	-450000
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	-8912000	-14454000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	-450000	499000
21	Details of equity share capital
	Paid-up equity share capital	136906000	136906000
	Face value of equity share capital	1	1
27	Details of debt securities
22	Reserves excluding revaluation reserve		4243367000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.07	-0.11
	Diluted earnings (loss) per share from continuing operations	-0.07	-0.11
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	-0.11
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.07	-0.11
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		The above audited consolidated financial results for the quarter and year ended 31st March 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 13th May 2025 nThe above consolidated financial results for the quarter ended March 31 2025 and Year to Date from April 01 2024 to March 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 nThe statutory auditors of the group have carried out Audit of aforesaid results as per Regulation 33 of the SEBI Listing Obligation and Disclosure Requirements Regulations 2015 nThe 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 nThe consolidated annual financial result includes the result for the quarter ended 31st March 2025 being the balancing figure between the audited figures in respect of the full financial year ended 31st March 2025 and the published unaudited year to date up to the third quarter of the current financial year which were subject to limited review nDuring the current year the National Company Law Tribunal NCLT approved the reverse merger of Deep Energy Resource 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 nPursuant to approved Composite Scheme of arrangement by Honble National Company Law Tribunal the Equity shares of the Company were listed on March 19 2025 on Bombay Stock Exchange Limited BSE and National Stock Exchange of India Limited NSE nPursuant to approved Composite Scheme of arrangement by Honble National Company Law Tribunal the Board of Directors at its meeting held on November 23 2024 approved the allotment of 136905531 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 nThe figures of previous quarters year are reclassified regrouped and rearranged wherever necessary so as to make them comparable with current periods figures

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	51719000
	Capital work-in-progress	2530778000
	Investment property
	Goodwill	0
	Other intangible assets	3187324000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets
	Total non-current financial assets	0
	Deferred tax assets (net)	7862000
	Other non-current assets	14098000
	Total non-current assets	5791781000
2	Current assets
	Inventories	354121000
	Current financial asset
	Current investments	0
	Trade receivables, current	6939000
	Cash and cash equivalents	2258000
	Bank balance other than cash and cash equivalents	55319000
	Loans, current	10000
	Other current financial assets	140599000
	Total current financial assets	205125000
	Current tax assets (net)	901000
	Other current assets	11332000
	Total current assets	571479000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	6363260000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	136906000
	Other equity	4243367000
	Total equity attributable to owners of parent	4380273000
	Non controlling interest	6271000
	Total equity	4386544000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	1185696000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	64000
	Total non-current financial liabilities	1185760000
	Provisions, non-current	83382000
	Deferred tax liabilities (net)	4215000
	Deferred government grants, Non-current
	Other non-current liabilities
	Total non-current liabilities	1273357000
	Current liabilities
	Current financial liabilities
	Borrowings, current	75420000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1645000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	529162000
	Total Trade payable	530807000
	Other current financial liabilities	84110000
	Total current financial liabilities	690337000
	Other current liabilities	12420000
	Provisions, current	13000
	Current tax liabilities (Net)	589000
	Deferred government grants, Current	0
	Total current liabilities	703359000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	1976716000
	Total equity and liabilites	6363260000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			-20293000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			0
	Adjustments for decrease (increase) in inventories			249870000
	Adjustments for decrease (increase) in trade receivables, current			-142321000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			0
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			-149462000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			4623000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			4220000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-41510000
	Net cash flows from (used in) operations			-61803000
	Dividends received			0
	Interest paid			-1506000
	Interest received			-13000
	Income taxes paid (refund)			629000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-60939000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			-444834000
	Purchase of property, plant and equipment			0
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			5285000
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			3774000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-3019000
	Net cash flows from (used in) investing activities	-438794000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			544250000
	Repayments of borrowings			0
	Payments of lease liabilities			0
	Dividends paid			39910000
	Interest paid			1506000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-2161000
	Net cash flows from (used in) financing activities			500673000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			940000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			940000
	Cash and cash equivalents cash flow statement at beginning of period			1318000
	Cash and cash equivalents cash flow statement at end of period			2258000