Results for the quarter and half year ended on September 30, 2026

.,.,. Prabha a ..... Energy ·4• • Limited November 05, 2026 To, To, Corporate Relations Department Corporate Relations Department BSE Limited National Stock Exchange of India Ltd. 2nd Floor, P.J. Towers, Exchange Plaza, Plot No. C/1, G-Block, Dalal Street, Bandra Kurla Complex, Bandra (E), Mumbai – 400001 Mumbai – 400051. SCRIP CODE: 544379 SYMBOL: PRABHA Sub: 1. Outcome of the Board meeting held today i.e. Thursday, November 05, 2026 2. Un-audited Financial Results (Standalone & Consolidated) of the Company for the quarter and half year ended on September 30, 2026. Ref: Regulation 30 read with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (‘SEBI (LODR) Regulation). Dear Sir/ Madam, With reference to subject matters, we hereby inform you that the Board of Directors of the Company at its meeting held today i.e. Thursday, November 05, 2026, has approved the following businesses; 1. Approval of Un-audited Financial Results (Standalone & Consolidated) of the Company for the quarter and half year ended on September 30, 2026 along with the Statement of Assets and Liabilities and Cash Flow Statement for the half year ended on September 30, 2026 and noting of Limited Review Report issued by the Statutory Auditor’s thereon. Pursuant to Regulation 30 and 33 of the SEBI (LODR) Regulations, we enclose herewith the following: a. Un-audited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended on September 30, 2026; b. The Statement of Assets and Liabilities and Cash Flow Statement for the half year ended on September 30, 2026; and c. Limited Review Report issued by the Statutory Auditors, M/s Mahendra N. Shah & Co The meeting of Board of Directors commenced at 12:00 Noon and concluded at 01:50 p.m. You are requested to take the same on your records. Thanking you For, Prabha Energy Limited Nikita Agarwalla Company Secretary & Compliance Officer M.No.: A69933 Encl: as above Regd. Office : 12A Abhishree Corporate Park, Opp. Swagat BRTS Bus Stop, Ambli-Bopal Road, Ambli, Ahmedabad- 380058 Tel: 02717-488611 Email:info@prabhaenergy.com CIN: L40102GJ2009PLC057716 Website: www.prabhaenergy.com Ranchi Office: 4th Floor, Rishab Complex, Opposite Ashoknagar Road No 4, Landmark: Above Bank of India, Ranchi - 834 002 MAHENDRA N. SHAH & CO. 201, Pinnacle Business Park CHARTEREDACCOUNTANTS Corporate Road, Opp: Royal Orchid Flats, Prahladnagar, Ahmedabad - 380 015,INDIA Tel: 079-29705151/52, +91 8980024640 E-mail: office@mnshahca.com & kjpandco@gmail.com Web: www.mnshahca.com Independent Auditor's review report on Quarterly and Half Yearly Unaudited Standalone Financial Results of the company Pursuant to Regulation 33 of the SEB~(Listing Obligat~ons and Disclosure Requirements) Regulations, 2015, as amended The Boardof Directors of Prabha Energy limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Prabha Energy limited (lithe company") for the quarter and half year ended September 30, 2026 (lithe Statement") attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI(Listing Obligations and Disclosure Requirements) Regulations, 2015, asamended. 2. This statement, which is the responsibility of the Company's Management and approved by the Company' Board of Directors, has been prepared in accordance with the recognition and measurement principles lai down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed undr Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accountir principles generally accepted in India and is in compliance with the presentation and disclosu requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion the Statement based on our review. 3. We conducted our review in accordance with the Standard on Review Engagement (SRE)2410, "Reviev. interim Financial information Performed by the independent Auditor of the Entity" issued by the Instit of Chartered Accountants of India ("ICAI"). This Standard requires that we plan and perform the reviev obtain moderate assurance as to whether the Statement is free of material misstatement. A revie~ interim financial information consists of making inquiries, primarily of the Company's personnel respon: for financial and accounting matters and applying analytical and other review procedures. A revie substantially less in scope than an audit conducted in accordance with standards on Auditing spec under Section 143(10) of the Companies Act, 2013 and consequently does not enable us to assurance that we would become aware of all significant matters that might be identified in an ; Accordingly, we do not express an audit opinion. 4. Basedon our review conducted as stated in paragraph 3, nothing has come to our attention that cau to believe that the accompanying Statement, prepared in accordance with the recognitioi measurement principles laid down in the ind As 34, prescribed under section 133 of the Act and accounting principles generally accepted in India, has not disclosed the information required disclosed in terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Require material misstatement. MAHENDRA N. SHAH & CO. Other Matter 5. We draw attention to Note t-Jo4 of the unaudited financial results, which describes the accounting treatment of expenditure incurred on wells in the NK block that are currently under the testing phase. As stated in the said note, in accordance with Ind AS106 and the ICAIGuidance Note on Accounting for Oil and GasProducing Activities, the expenditure incurred on such wells has been capitalised, and depletion will commence once the reserves are established and approved as proved and developed. Further, the sales generated during the testing phase have been recognised as revenue in the Statement of Profit and Lossfor the quarter and half year ended. Our conclusion on the Statement is not modified in respect of this matter. For, Mahendra N. Shah & Co. Chartered Accountants FRN:1057 5W Partner Date: 05/11/2026 Membership No. 045706 Place:Ahmedabad UDIN: 260457061QXMRJ7146 ,.. ,..c,' o r , \ .D -' ", .:J PRABHA ENERGY LIMITED' REG!. OFFICE :12A ABHISHREE CORPORATE PARI(, AMBLI BOPAL ROAD, AMBlI, AHMEDABAD· 380058 Ph.: 02717·488611, E·mail: cs@prabhaenergy.com; website: www.prabhaenergy.com, CIN:l40102GJ2009PLCOS7716 Statement of Standalone FInancial Results For The Quarter and Half Year Ended On 30th September, 2026 [Rs. in Lakhs except er equity share datal Quarter Ended HalfYear Ended Year Ended SI. 30·09·2026 30·06·2026 30·09·2025 30·09·2026 30·09·2025 31·03·2026 Particulars Unaudited Unaudited Unaudited Unaudited Unaudited Audited 1 Income from Revenue a.Revenue from operations 144.28 169.27 115.90 313.55 167.88 447.12 b.Other Income 24.15 10.04 10.86 34.19 20.96 159.82 Totallncorne 168.43 179.31 126.76 347.74 188.84 606.94 2 Expenses Costofmaterials consumed and Operating Expenses / Purchase of 100.69 9717 120.55 197.86 176.98 397.41 a. k' Sloe.-in-Trade b. Employee benefits expenses 29.11 29.14 24.78 58.25 48.88 99.46 c. Financecost 6.71 7.24 0.73 13.95 0.73 9.50 d. Depreciation and amortization expenses 1.75 1.73 1.75 3.48 3.48 6.94 e. Other expenses 12.87 10.60 19.20 23.47 34.44 63.44 Total Expenses 151.13 145.88 167.01 297.01 264.51 576.75 3 Profit / (Loss)before exceptionallterns and tax 1'7.30 33.43 (40.25) 50.73 (75.67) 30.19 4 Exceptional items . - - - - - 5 Profit/ (Loss)before tax 17.30 33.43 140.25) 50.73 (75.671 30.19 6 TaxExpense a. Current Tax - - - - 13.67 b. Shon/(Excess) provision of Income 13Xof earlier years - - - - - - c. Deffered Tax (14.88) 3.99 (15.77) 110.89) (24.69) (30.801 TotalTaxExpense (14.88) 3.99 (15.77) (10.89) (24.69) (17.13) 7 Net Profit/ (Loss)for the period/vear 32.18 29.44 (24.481 61.62 (50.981 47.32 8 Other comprehensive income a. Items that wi [Showing first 8,000 characters — download PDF for full document]