Annual Report for Financial Year 2025-26

13th August, 2026 To, To, Corporate Relations Department Corporate Relations Department BSE Limited National Stock Exchange of India Limited 2nd Floor, P.J. Towers, Exchange Plaza, Plot No. C-1, Block-G, Dalal Street, Bandra Kurla Complex, Bandra (E), Mumbai-400 001 Mumbai – 400 051 Scrip Code: 544379 Symbol: PRABHA Sub.: Intimation of Notice of 17th Annual General Meeting of the Company along with the Annual Report for the financial year 2025-26, Book Closure, E-voting Facility and fixation of cut-off date. Dear Sir/Madam, With reference to Regulation 30 of Securities Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”), we would like to inform you that the 17th Annual General Meeting (“AGM”) of the Company is scheduled to be held on Tuesday, September 08, 2026 at 11:00 a.m. IST through Video Conferencing (“VC”)/Other Audio- Visual Means (“OAVM”). Pursuant to Regulation 34(1) of SEBI Listing Regulations, we are submitting herewith the Notice of 17th AGM along with the Annual Report for the Financial Year 2025-26 of the Company, which is being sent through electronic mode to the members. The Annual Report containing the Notice is also uploaded on the Company’s website and can be accessed at www.prabhaenergy.com. Further, Pursuant to Regulation 42 of the SEBI Listing Regulations, the Register of Member and Share Transfer Books of the Company will remain closed from Wednesday, September 02, 2026 to Tuesday September 08, 2026 (both days inclusive) for taking record of the Members of the Company for the purpose of 17th Annual General Meeting of the Company. Further, Pursuant to Regulation 44 of SEBI Listing Regulations, the Company has fixed Tuesday, September 01, 2026 as the cut-off date to determine the entitlement of the shareholders to cast their vote electronically in respect of the businesses to be transacted as per the Notice of the AGM and to attend the AGM. The Company has availed remote e-voting and venue e-voting service(s) from M/s. MUFG Intime India Private Limited (Formerly known as Link Intime India Pvt. Ltd.) and below is the calendar of the events for remote e-voting: 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 1. Da te and time of commencement of Friday, 04th September, 2026 voting through electronic means (from 09:00 a.m. IST onwards) 2. Da te and time of end of voting through Monday, 07th September, 2026 electronic means (till 05:00 p.m. IST) 3. Da te of declaration of result by the Within two working days from the conclusion of Chairman the AGM You are requested to consider the same for your reference and record. Thanking you, Yours faithfully, For, Prabha Energy Limited Nikita Agarwalla Company Secretary & Compliance Officer Membership 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 PRABHA ENERGY LIMITED 17th Annual Report 2025-26 BOARD OF DIRECTORS SECRETARIAL AUDITORS Mr. Prem Singh Sawhney Chairman & Director M/s. RPSS & Co., Practicing Company Secretary Mr. Shanil Paras Savla Managing Director (w.e.f January 01, 2026) SHARE TRANSFER AGENT Mr. Vishal G Palkhiwala Director and M/S MUFG Intime India Private Limited Chief Financial Officer (Formerly known as Link Intime India Private Limited) Ms. Shaily Jatin Dedhia Independent Director 5th Floor, 506 to 508, Amarnath Business Centre –(ABC-1), Beside Gala Business Centre, Mr. Narayanan Sadanadan Independent Director Near St. Xavier’s College Corner, Off C. G. Road, (w.e.f May 13, 2025) Navarangpura, Ahmedabad – 380006, Gujarat Mrs. Shivangi Digant Shah Independent Director (w.e.f Nov. 04, 2025) REGISTERED OFFICE 12A, Abhishree Corporate Park, KEY MANAGERIAL PERSONNEL Opp Swagat BRTS Bus Stop, Vishal G. Palkhiwala Chief Financial Officer Ambli Bopal Road, Bopal, Ahmedabad – 380058, Gujarat CS Nikita Agarwalla Company Secretary CIN: L40102GJ2009PLC057716 Phone: 02717- 488611 STATUTORY AUDITORS E-mail: cs@prabhaenergy.com M/s. Mahendra N. Shah & Co Website: www.prabhaenergy.com Chartered Accountants CONTENTS Notice 1 Board’s Report 27 Management Discussion and Analysis 39 Corporate Governance Report 44 Business Responsibility and Sustainability Report 60 Independent Auditor’s Report on Standalone 83 Financial Statements Standalone Financial Statements 92 Independent Auditor’s Report on Consolidated 137 Financial Statements Consolidated Financial Statements 144 STNEMETATS LAICNANIF STROPER YROTUTATS PRABHA ENERGY LIMITED Annual Report 2025-26 Notice of the 17th Annual General Meeting NOTICE is hereby given that the 17th Annual General Meeting “RESOLVED THAT pursuant to the provisions of Regulation (“AGM”) of the Members of PRABHA ENERGY LIMITED will be 2(1)(zb) (zc), 23(4) and other applicable regulations if any, of held on Tuesday, September 08, 2026 at 11:00 A.M. through Video the Securities and Exchange Board of India (Listing Obligations Conferencing (“VC”) or Other Audio-Visual Means (“OAVM”) to and Disclosure Requirements) Regulations, 2015, as amended transact the following businesses. The venue of the meeting shall from time to time, (“SEBI Listing Regulations”), Section 2(76) be deemed to be the registered office of the Company situated at and other applicable provisions of the Companies Act, 2013 12A, Abhishree Corporate Park, Opp Swagat BRTS Bus Stop, Ambli- (“Act”) read with Rules made thereunder, other applicable Bopal Road, Bopal, Ahmedabad, Gujarat, India, 380058. laws/statutory provisions, if any, (including any statutory modification(s) or amendment(s) or re-enactment(s) thereof, for ORDINARY BUSINESS: the time being in force) and in accordance with the provisions of the Memorandum and Article of Association of the Company 1. To receive, consider and adopt the Audited Standalone and the Company’s Policy on Related Party Transactions, and financial statements and Audited Consolidated Financial subject to such approval(s), consent(s), permission(s) as may Statements (including Balance Sheet, Statement of Profit be necessary from time to time and on the basis of approval of and Loss and Cash flow Statement) of the Company for the the Audit Committee and Board of Directors of the Company, financial year ended on March 31, 2026 and the Reports of the approval of the Members of the Company be and is hereby the Board of Directors and Auditors thereon. accorded to the Company for entering into the Material To consider and adopt and if thought fit, to pass, with or Related Party Transaction(s)/ Contract(s)/ Arrangement(s)/ without modification(s), the following Resolution as an Agreement(s)/ loan transaction(s)/ Sale or purchase of goods Ordinary Resolution: or material/availing or rendering of service(s)/ to extend or “RESOLVED THAT the audited standalone financial avail corporate guarantee in lieu of loan taken and any other statements of the Company for the financial year ended on business transaction as and when required by and inter-se March 31, 2026 and the reports of the Board of Directors and (whether by way of an individual transaction or transactions Auditors thereon, as circulated to the Members, be and are taken together or series of transactions or otherwise) as hereby considered and adopted.” mentioned in detail in Explanatory Statement annexed herewith to this resolution and more specifically set out in Table “RESOLVED FURTHER THAT the audited consolidated no. A1 to A4 in the explanatory [Showing first 8,000 characters — download PDF for full document]