Annual Report for the Financial Year 20255-26

September 08, 2026 BSE Ltd., Corporate Relationship Dept, P.J. Tower, Dalal Street, Mumbai – 400 001. BSE Scrip Code: 540027 Name of the Company: Prabhat Technologies (India) Limited Sub: Submission of Annual Report for the Financial Year 2025-26 Dear Sir/ Madam, Pursuant to the Regulation 34 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we enclose herewith the 18th Annual Report of Prabhat Entertainment Limited (Formerly known as Prabhat Technologies (India) Limited) ("the Company") for the Financial Year 2025-26. Kindly take the same on record Thanking You, Yours Faithfully, For Prabhat Entertainment Limited (Formerly known as Prabhat Technologies (India) Limited) Parag Rameshchandra Malde Chief Financial Officer Encl: a/a PRABHAT ENTERTAINENT LIMTED (Formerly known as Prabhat Technologies (India) Limited) CIN: L72100MH2007PLC169551 Reg. Office: 402, Western Edge-1, Kanakia Spaces, Western Express Highway, Borivali (East), Mumbai 400 066 Tel: +91 22 40676000 | Fax: +91 22 40676042 | Website: www.prabhatgroup.net | Email: cs@prabhatgroup.net CORPORATEINFORMATON BOARDOFDIRECTORS Mr.ShivanshuPandey : ManagingDirector Mr.AnilKumarSinha ExecutiveDirector Mr.BipinTiwari : Non-Executive,Non-IndependentDirector Mr.ChhedilalPandey : Non-Executive,Non-IndependentDirector Mr.AakashVishwamaniTiwari : Non-Executive,Non-IndependentDirector CHIEFEXECUTIVEOFFICER Mr.KamleshMohanGorI (Appointedw.e.f.April30,2026) CHIEFFINANCIALOFFICER Mr.ParagRameshchandraMalde CompanySecretary Ms.SanjanaKumari (Appointedw.e.f.August18,2026) STATUTORYAUDITORS HarishArora&Associates, CharteredAccountants REGISTEREDOFFICE UnitNo.402,WesternEdgeI, KanakiaSpaces,WesternExpressHighway, Borivali(East),Mumbai400066 Tel:+9122-40676000 Email:cs@prabhatgroup.net Website:www.prabhatgroup.net REGISTRAR&SHARETRANSFERAGENTS CameoCorporateServicesLimited, Subramanianbuilding,No.1, ClubHouseRoad,Chennai600002 Tel:02228460390 * Pursuant to the order dated 10.10.2019, of the Hon’ble National Company Law Tribunal – Mumbai Bench,atMumbai(“NCLTOrder”),CorporateInsolvencyResolutionProcess(“CIRP”)hasbeeninitiated fortheCompanyinaccordancewiththeprovisionsoftheInsolvencyandBankruptcyCode,2016. * Further, the Hon’ble National Company Law Tribunal in its order dated January 9, 2024 ordered liquidationoftheCompanypursuanttowhichtheCompanyhasfiledanappealintheHon’bleNational CompanyLawAppeallantTribunal(NCLAT).ThefurtherproceedingsofCorporateInsolvencyResolution Process(CIRP)iscarriedonbyNCLAT. * Further, NCLAT Judgement dated May 06, 2025 set aside the order of NCLT and remand the matter to the Ld. Adjudicating Authority to look into the issues above and to decide the matter afresh through a reasoned order. The petition be decided expeditiously, preferably within 8 weeks of the appearances beforetheLd.NCLTandboththeappealsi.e.CompanyAppeal(AT)(Ins)No.183of2024andCompany Appeal (AT) (Ins) No.446 of 2024 are disposed of accordingly. And Resolution plan approved by the hon’bleNCLT(AdjudiactingAuthority)ondatedOctober16,2025. TABLEOFCONTENTS: Sr.No. Particulars PageNo. 1. Director’sReport 1 2. Statement containing salient features of Financial 14 StatementsofSubsidiariesandJointVentureCompanies 3. Disclosure of particulars of Contracts/Arrangements 15 enteredintobytheCompanywithRelatedParties 4. ManagementDiscussionandAnalysisandReporting 17 5. Particularsofemployees 19 6. CorporateGovernanceReport 20 7. ComplianceCertificateOnCorporateGovernance 32 8. CertificateOfNon-DisqualificationOfDirectors 33 9. SecreterialAuditors’Report 34 10. StandaloneStatutoryAuditors’Report 39 11. StandaloneBalanceSheet 53 12. StandaloneStatementofProfitandLossAccount 54 13. StandaloneCashFlowStatement 55 14. StandaloneNotestoFinancialStatements 57 15. ConsolidatedStatutoryAuditors’Report 77 16. ConsolidatedBalanceSheet 92 17. ConsolidatedStatementofProfitandLossAccount 93 18. ConsolidatedCashFlowStatement 94 19. ConsolidatedNotestoFinancialStatements 96 DIRECTOR’SREPORT TheMembers, PrabhatTechnologies(India)Limited The Board of Directors presents to the Members the Eighteenth Annual Report of the Company, together with the Directors’ Report, the Audited Standalone and Consolidated FinancialStatementsandtheAuditor’sReportforthefinancialyearendedMarch31,2026. CorporateInsolvencyResolutionProcess The Members are informed that the Corporate Insolvency Resolution Process (“CIRP”) of the Company was initiated pursuant to the order dated October 10, 2019 passed by the Hon’ble National Company Law Tribunal, Mumbai Bench, Mumbai (“NCLT”), under the provisions of the Insolvency and Bankruptcy Code, 2016 (“Code”) and the rules and regulationsframedthereunder. Mr.RajendraK.Bhuta,bearingRegistrationNo.IBBI/IPA-001/IP-P00141/2017-18/10305, was appointed as the Interim Resolution Professional (“IRP”) and was subsequently appointed as the Resolution Professional (“RP”) of the Company. During the CIRP, the powersoftheBoardofDirectorsstoodsuspendedintermsofSection17oftheCodeandthe managementoftheaffairsoftheCompanywasvestedwiththeResolutionProfessional. Subsequently, the Hon’ble National Company Law Appellate Tribunal (“NCLAT”), vide its judgment dated May 06, 2025, set aside the order of the Hon’ble NCLT and remanded the matter to the Adjudicating Authority for consideration and fresh adjudication of the issues involved by passing a reasoned order. The Hon’ble NCLAT further directed that the matter bedecidedexpeditiously,preferablywithineightweeksfromthedateofappearancebefore the Hon’ble NCLT. Accordingly, Company Appeal (AT) (Ins) No. 183 of 2024 and Company Appeal(AT)(Ins)No.446of2024weredisposedof. Pursuant to the aforesaid proceedings, the Resolution Plan submitted in respect of the CompanywasapprovedbytheHon’bleNCLT(AdjudicatingAuthority)videitsorderdated October16,2025,inaccordancewiththeprovisionsoftheCode. The approval of the Resolution Plan marks a significant milestone in the affairs of the Company and provides a framework for the resolution and revival of the Company. The Company is accordingly taking necessary steps towards implementation of the Resolution Plan in accordance with the terms and conditions thereof and the applicable provisions of law. The Board of Directors expresses its commitment towards the revival, restructuring and sustainable growth of the Company and looks forward to the continued support and cooperationofallstakeholders. 1. FINANCIALRESULTS: A Summary of the Company’s financial performance as per the financial statements preparedaccordingtotheIndASfortheFY2025-26ascomparedtothepreviousfinancial yearisgivenbelow: (FiguresinlakhsexceptEPS) Particulars Standalone Consolidated FinancialYear 2025-26 2024-25 2025-26 2024-25 Revenue from operations 0.02 99.86 0.02 137.79 (Net) OtherIncome 399.02 92.22 510.87 95.18 TotalIncome 399.04 192.08 510.89 232.57 Depreciation & 108.86 37.94 108.86 38.10 Amortization FinanceCost 0.02 0.08 1.19 10.11 OtherExpenses 211.36 188.21 211.36 243.92 ExtraordinaryItems 1564.13 0 1564.13 0 Profit/Loss After (1485.33) (34.15) (1374.65) (59.56) Depreciation & Interest &ExtraordinaryItems ProvisionforTax - - (21) - DeferredTax (2416.52) 39.51 (2416.52) 40.25 ProfitAfterTax (3921.64) (30.28) (3831.96) (54.96) EPS (36.63) 0.35 (35.79) (0.51) (Basicanddiluted) Note: 2. RESULTSOFOPERATIONS: AsperConsolidatedFinancialStatements,theCompanyearnedatotalincomeofRs.510.89 Lakhs during the Financial Year 2025-26, as compared to the total income of Rs. 232.57 Lakhs earned in the previous Financial Year 2024-25. The Company’s net loss for the financial year ended March 31, 2026, stood at Rs. 1374.65 lakhs as against the net loss of Rs.59.56lakhsinthepreviousyear. The Standalone Financial Statements of the Company states that, the Company earned a total income of Rs. 399.04 Lakhs during the Financial Year 2025-26, as compared to the total income of Rs 192.08 Lakhs earned in the previous Financial Year 2024-25. The Company’snetlossfortheFinancialYearendedMarch31,2026sto [Showing first 8,000 characters — download PDF for full document]