5443792026-01-012026-03-315443792026-03-315443792025-03-315443792025-04-012026-03-315443792026-01-012026-03-31in-capmkt:OtherExpenses1Member5443792025-04-012026-03-31in-capmkt:OtherExpenses1Member5443792026-03-31OtherNoncurrentFinancialAssetsDomain15443792026-03-31OtherCurrentFinancialAssetsDomain15443792026-03-31OtherCurrentAssetsDomain15443792026-03-31OtherCurrentFinancialLiabilitiesDomain15443792026-03-31OtherCurrentLiabilitiesDomain15443792026-01-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15443792025-04-012026-03-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15443792026-01-012026-03-31AuditorDomain1iso4217:INRiso4217:INRxbrli:shares544379PRABHANOTLISTEDINE0I0M01023Prabha Energy LimitedMain BoardEquity2025-04-012026-03-312026-05-222026-05-15INRLakhsQuarterlyFourth quarterSingle segmentOIL AND GAS EXPLORATION & PRODUCTION2026-05-2212:00:002026-05-2214:10:00trueCash Flow IndirectDeclaration of unmodified opinion2026-01-012026-03-31AuditedConsolidated144380001947000163850001033000000256000061400017100018500001552500086000008600000-95000-950000955000000095500070009620009620000962000013690600010.010.01000.010.011. The above audited consolidated financial results for the quarter and year ended March 31, 2026 of Prabha Energy Limited (“the company along with its subsidiary "The Group”) were reviewed by the Audit Committee and subsequently approved by the Board of Directors at their respective meetings held on May 22, 2026. <BR> 2. The above consolidated financial results for the quarter ended March 31, 2026 and Year to Date from April 01, 2025 to March 31, 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. <BR> 3. The statutory auditors of the company have carried out Audit of aforesaid results as per Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. <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> 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 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. <BR> 6. During the year ended March 31, 2026, the Holding Company had disposed of 3,50,000 equity shares of M/s Deep Natural Resources Limited, representing 70% of the equity share capital of the said company, to Deep Industries Limited. The equity shares, having a face value of Re. 1 each, were sold at a premium of Rs. 31.25 per share. Pursuant to the said transaction, M/s Deep Natural Resources Limited ceased to be a subsidiary of the Holding Company and accordingly stood deconsolidated from the consolidated financial statements from the date of disposal. Consequently, the consolidated financial results for the year ended March 31, 2026, including the current quarter, are not comparable with those of the previous periods to that extent. <BR> 7. On April 07, 2026, the Company allotted 96,67,258 partly paid-up equity shares at an issue price of Rs. 144 per share aggregating to Rs. 13,920.85 Lakhs. Rs. 48.96 per share has been received on application and the balance amount is receivable through subsequent calls. <BR> 8. The consolidated annual financial result includes the result for the quarter ended March 31, 2026 being the balancing figure between the audited figures in respect of the full financial year ended March 31, 2026 and the published unaudited year to date up to the third quarter of the current financial year which were subject to limited review. <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. <BR> 2025-04-012026-03-31AuditedConsolidated610800001601200077092000437080000016901000113900033720007101000722210004871000048710002064000-3297000-1233000061040000000610400094000619800057870004110005787000411000136906000142079830000.050.05000.050.05Other expenses1850000Other expenses710100028527000298811800000318715800000000045034000450340001091100062597480003463590000228000023550006019100002104660002752920001703000781300063116700068909150001369060004207983000434488900043448890001553018000155301800085509000163852700081820000196700055942800056139500024504400088825900017130000743000136700090749900025460260006890915000Other non current assetss45034000Other current financial assets210466000other current assets7813000other current financial liabilities245044000Other current liabilities1713000011390007762000-107307000000000724960000003372000000000000000000-22538000-1766700000-4881000201000-3828000-26577000112880000000000-452731000000000000000000000053090000-4872000-4410060000000000049762600000011390000-288070004676800009700009700022580002355000Items that will not be reclassified to profit or loss (net of tax)70007000Items that will not be reclassified to profit or loss (net of tax)940009400000700094000AuditedtrueM/s Mahendra N. Shah & Cotrue2027-05-31