5443792025-04-012025-06-305443792025-04-012025-06-30in-capmkt:OtherExpenses1Memberiso4217:INRiso4217:INRxbrli:shares544379PRABHANOTLISTEDINE0I0M01023PRABHA ENERGY LIMITEDMain BoardEquity2025-04-012026-03-312025-08-122025-08-05INRLakhsQuarterlyFirst quarterSingle segmentOil and Gas Exploration & Production2025-08-1212:00:002025-08-1213:50:00Not applicablefalsefalseThe Company has not defaulted on loans and debt securities.2025-04-012025-06-30UnauditedStandalone5198000101000062080005643000002410000017300015240009750000-35420000-35420000-892000-8920000-26500000000-26500000-265000013690600010.020.02000.020.021.The above unaudited standalone financial results for the quarter ended 30th June, 2025 of Prabha Energy Limited (the Company) were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on 12th August, 2025. <BR> <BR> 2. The above standalone financial results for the quarter ended June 30,2025 (the Statement) 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. <BR> <BR> 3. The statutory auditors of the company have carried out Limited review of aforesaid results as per Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. <BR> <BR> 4. The Company is not required to give segment wise revenue details and capital employed as per Ind AS 108 Operating Segments as the Company operates in single business segment namely Oil and Gas Exploration & Production. <BR> <BR> 5. During the previous financial year 2023-24, 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 or period have been restated to reflect the impact of the reverse merger. Consequently, all figures have been adjusted to present the standalone performance of the combined entity. <BR> <BR> 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 standalone financial statements have been restated considering the face value of Rs.1 each. <BR> <BR> 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. <BR> <BR> 8. Figures for the quarter ended 31st March, 2025 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, 2024 which were subject to limited review by the Auditors. <BR> <BR> 9. The figures of previous quarters / year are reclassified, regrouped, and rearranged wherever necessary so as to make them comparable with current periods figures. <BR> Other Expenses1524000