5443792025-10-012025-12-315443792025-04-012025-12-315443792025-10-012025-12-31in-capmkt:OtherExpenses1Member5443792025-04-012025-12-31in-capmkt:OtherExpenses1Member5443792025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15443792025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544379PRABHANOTLISTEDINE0I0M01023Prabha Energy LimitedMain BoardEquity2025-04-012026-03-312026-02-102026-01-30INRLakhsQuarterlyThird quarterSingle segmentOIL AND GAS EXPLORATION & PRODUCTION2026-02-1012:00:002026-02-1013:50:00Not applicable2025-10-012025-12-31UnauditedConsolidated17578000119690002954700012768000004240000300000845000118600019339000102080000102080001560000-57400098600009222000000092220008700093090009119000103000920600010300013690600010.070.07000.070.071. 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. <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 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". <BR> <BR> 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. <BR> <BR> 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. <BR> 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. <BR> <BR> 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. <BR> <BR> 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. <BR> <BR> 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.2025-04-012025-12-31UnauditedConsolidated46642000140650006070700033377000001434200052500032010005251000566960004011000040110002078000-3216000-113800005149000000051490008700052360004738000411000482500041100013690600010.040.04000.040.04Other Expenses1186000Other Expenses5251000Items that will not be reclassified to profit or loss(net of tax)8700087000Items that will not be reclassified to profit or loss(net of tax)870008700000008700087000