DOLPHIN KITCHEN UTENSILS AND APPLIANCES LIMITED (FORMERLY KNOWN AS SAI SWAMI METALS AND ALLOYS LIMITED) — Audited financial results for the year ended on March 31, 2026
|
Particulars |
Half Year ended on 31/03/2026 Audited |
Half Year ended on 30/09/2025 Unaudited |
Half Year ended on 31/03/2025 Audited |
Year ended on 31/03/2026 Audited |
Year ended on 31/03/2025 Audited |
| INCOME FROM OPERATIONS |
|
|
|
|
|
|
| I |
Revenue from Operations |
836.64 |
891.55 |
2971.60 |
1,728.19 |
3768.93 |
| II |
Other Income |
286.34 |
0.17 |
0.87 |
286.51 |
0.87 |
| III |
Total Revenue (I+II) |
1122.98 |
891.72 |
2972.47 |
2,014.70 |
3769.80 |
| IV |
EXPENSES |
|
|
|
|
|
|
Cost of Material Consumed |
|
|
|
|
|
|
Purchase of Stock in Trade |
93.21 |
1,288.93 |
2,587.02 |
1,382.14 |
3,292.57 |
|
Change in inventories of Finished Goods, Work-in-progress & Stock in Trade |
639.82 |
(555.17) |
6.95 |
84.65 |
(34.23) |
|
Employee Benefit Expenses |
12.63 |
15.87 |
17.95 |
28.50 |
29.94 |
|
Finance Cost |
(0.04) |
3.92 |
6.46 |
3.88 |
10.63 |
|
Depreciation & Amortization Expense |
31.11 |
8.13 |
2.09 |
39.24 |
3.16 |
|
Other Expenses |
15.29 |
15.16 |
151.78 |
30.45 |
163.27 |
|
Total expenses (IV) |
792.02 |
776.84 |
2772.25 |
1,568.86 |
3465.34 |
| V |
Profit before Exceptional & Extraordinary Items and tax (III-IV) |
330.96 |
114.88 |
200.22 |
445.85 |
304.47 |
| VI |
Exceptional Items |
– |
– |
– |
– |
– |
| VII |
Profit before Extraordinary Items and tax (V-VI) |
330.96 |
114.88 |
200.22 |
445.85 |
304.47 |
| VIII |
Prior Period Items |
– |
– |
– |
– |
– |
| IX |
Profit before tax (VII-VIII) |
330.96 |
114.88 |
200.22 |
445.85 |
304.47 |
| X |
Tax Expenses |
|
|
|
|
|
|
1 Current Tax |
43.84 |
0.00 |
51.82 |
43.84 |
80.81 |
|
2 Deferred Tax |
(2.41) |
– |
3.74 |
(2.41) |
3.22 |
|
3 Tax Related to Earlier Years |
– |
– |
– |
– |
– |
|
Total Tax Expenses (X) |
41.43 |
0.00 |
55.56 |
41.43 |
84.03 |
| XI |
Profit/(Loss) for the period from continuing operations (IX-X) |
289.53 |
114.88 |
144.66 |
404.42 |
220.43 |
| XII |
Profit/(Loss) from discontinuing operation |
– |
– |
– |
– |
– |
| XIII |
Tax Expenses of discontinuing operations |
– |
– |
– |
– |
– |
| XIV |
Profit/(Loss) from discontinuing operation after tax (XII-XIII) |
– |
– |
– |
– |
– |
| XV |
Profit/(Loss) for the Period (XI+XIV) |
289.53 |
114.88 |
144.66 |
404.42 |
220.43 |
| Section |
Description |
Value 1 |
Value 2 |
Value 3 |
Value 4 |
Value 5 |
| XVI |
Paid up Equity Share Capital |
661.77 |
1253.27 |
661.77 |
1,325.77 |
661.77 |
| XVI I |
Reserves & Surplus |
5000.68 |
4381.27 |
1575.07 |
5,000.68 |
1,575.07 |
| XVI II |
Earnings per equity share |
|
|
|
|
|
|
(1) Basic |
2.26 |
0.92 |
2.19 |
3.15 |
3.41 |
|
(2) Diluted |
2.26 |
0.92 |
1.09 |
3.15 |
1.66 |
| Particulars |
As on 31st March 2026 |
As on 31st March 2025 |
|
Audited |
Audited |
| I. EQUITY AND LIABILITIES |
|
|
| 1 Shareholders’ funds |
|
|
| Share capital |
1,325.77 |
661.77 |
| Reserves and surplus |
5,000.68 |
1,575.07 |
| Total Shareholders’ funds |
6,326.45 |
2,236.84 |
| 2 Share Application Warrants Pending for Allotment |
– |
921.30 |
| 3 Non-current liabilities |
|
|
| Long Term Borrowings |
339.36 |
378.73 |
| Deferred Tax Liabilities (Net) |
0.40 |
2.81 |
| Other Long Term Liabilities |
– |
– |
| Long Term Provision |
– |
– |
| Total Non-current liabilities |
339.76 |
381.54 |
| 4 Current liabilities |
|
|
| Short Term Borrowings |
0.80 |
82.88 |
| Trade Payables |
129.37 |
202.79 |
| (i) Total outstanding dues of micro enterprises and small enterprises |
– |
– |
| (ii) Total outstanding dues of creditors other than micro enterprises and small enterprises |
– |
– |
| Other Current Liabilities |
222.82 |
135.10 |
| Short Term Provisions |
– |
– |
| Total Current liabilities |
353.00 |
420.77 |
| TOTAL EQUITY & LIABILITIES |
7,019.21 |
3,960.46 |
| II. ASSETS |
|
|
| Non-current assets |
|
|
| Property Plant & Equipments |
|
|
| Fixed assets |
|
|
| (i) Tangible Assets |
173.37 |
211.76 |
| (ii) Intangible Assets |
– |
– |
| Non Current Investments |
400.52 |
410.44 |
| Long Term Loans & Advances |
– |
– |
| Deferred Tax Assets |
– |
– |
| Other Non Current Assets |
– |
– |
| Total Non-current assets |
573.89 |
622.19 |
| Current assets |
|
|
| Current Investments |
– |
– |
| Particulars |
Amount (₹) |
Amount (₹) |
| Inventories |
717.87 |
802.52 |
| Trade Receivables |
1,339.03 |
1,766.56 |
| Cash and cash equivalents |
4.32 |
8.31 |
| Short Term Loans & Advances |
16.80 |
16.80 |
| Other Current Assets |
4,367.30 |
744.08 |
| TOTAL |
6,445.32 |
3,338.27 |
| TOTAL (final row) |
7,019.21 |
3,960.46 |
| Particulars |
For the Year Ended on 31-03-2026 (Audited) |
For the Year Ended on 31-03-2025 (Audited) |
| Cash flows from operating activities |
|
|
| Profit before taxation |
445.85 |
304.47 |
| Adjustments for: |
|
|
| Depreciation |
39.24 |
3.16 |
| Provision for Tax |
0.00 |
– |
| Investment income |
– |
– |
| Finance Cost |
3.88 |
10.63 |
| Working capital changes: |
|
|
| (Increase) / Decrease in Reserves |
– |
– |
| (Increase) / Decrease in Trade Receivables |
427.53 |
(1,605.08) |
| (Increase) / Decrease in Short Term Loans & Advances |
– |
(15.00) |
| (Increase) / Decrease in Other Current Assets |
(3,623.22) |
(682.19) |
| (Increase) / Decrease in Inventories |
84.65 |
(34.23) |
| Increase / (Decrease) in Trade Payables |
(73.42) |
74.10 |
| Increase / (Decrease) in Other Current Liabilities |
87.72 |
96.97 |
| (Increase) / Decrease in Other Non Current Assets |
– |
8.73 |
| Increase / (Decrease) in Short Term Provisions |
– |
– |
| Cash generated from operations |
(2,607.77) |
(1,838.44) |
| Payment/Adjustment on Account of Tax Expenses |
(43.84) |
(80.82) |
| Net cash from operating activities |
(2,651.61) |
(1,919.27) |
| Cash flows from investing activities |
|
|
| Purchase of property, plant and equipment |
(0.85) |
(206.88) |
| Investment Income |
– |
– |
| Payment for Long Term Loans & Advances |
– |
– |
| (Increase)/Decrease in Other Non Current Assets |
– |
– |
| Decrease in Non Current Investments |
9.92 |
(400.00) |
| Net cash used in investing activities |
9.07 |
(606.88) |
| Cash flows from financing activities |
|
|
| Proceeds/ (Repayment) of Short term Borrowings |
(82.08) |
(66.79) |
| Proceeds/ (Repayment) of Long term Borrowings |
(39.37) |
170.60 |
| Proceeds from Share Capital & Premium |
2,763.90 |
250.00 |
| Proceeds from Share Warrants |
– |
921.30 |
| Expenses related to IPO |
– |
– |
| Proceeds from Securities Premium |
– |
1,250.00 |
| Description |
|
|
| Payment of Finance cost |
(3.88) |
(10.63) |
| Net cash used in financing activities |
2,638.57 |
2,514.49 |
| Net increase in cash and cash equivalents |
(3.97) |
(11.65) |
| Cash and cash equivalents at beginning of period |
8.31 |
19.96 |
| Cash and cash equivalents at end of period |
4.33 |
8.31 |
|
Particulars |
Half Year ended on 31/03/2026 Audited |
Half Year ended on 30/09/2025 UnAudited |
Half Year ended on 31/03/2025 Audited |
Year ended on 31/03/2026 Audited |
Year ended on 31/03/2025 Audited |
| I |
Revenue from Operations |
836.64 |
2486.80 |
4233.79 |
3323.44 |
6515.61 |
| II |
Other Income |
0.01 |
0.26 |
0.96 |
0.27 |
0.96 |
| III |
Total Revenue (I+II) |
836.65 |
2487.06 |
4234.75 |
3323.71 |
6516.57 |
| IV |
EXPENSES |
|
|
|
|
|
|
Cost of Material Consumed |
(blank) |
(blank) |
(blank) |
(blank) |
(blank) |
|
Purchase of Stock in Trade |
93.21 |
2,652.24 |
3,951.00 |
2,745.45 |
5,871.40 |
|
Change in inventories of Finished Goods, Work-in-progress & Stock in Trade |
639.81 |
(587.76) |
(231.18) |
52.05 |
(168.37) |
|
Employee Benefit Expenses |
12.63 |
19.53 |
22.49 |
32.16 |
44.03 |
|
Finance Cost |
-0.04 |
11.60 |
13.88 |
11.56 |
26.87 |
|
Depreciation & Amortization Expense |
31.11 |
8.13 |
11.62 |
39.24 |
15.10 |
|
Other Expenses |
15.26 |
29.03 |
187.98 |
44.29 |
222.60 |
| Total expenses (IV) |
|
791.99 |
2132.78 |
3955.80 |
2924.75 |
6011.63 |
| V |
Profit before Exceptional & Extraordinary Items and tax (III-IV) |
44.66 |
354.28 |
278.95 |
398.96 |
504.94 |
| VI |
Exceptional Items |
– |
– |
– |
– |
– |
| VII |
Profit before Extraordinary Items and tax (V-VI) |
44.66 |
354.28 |
278.95 |
398.96 |
504.94 |
| VIII |
Prior Period Items |
– |
– |
– |
– |
– |
| IX |
Profit before tax (VII-VIII) |
44.66 |
354.28 |
278.95 |
398.96 |
504.94 |
| X |
Tax Expenses |
|
|
|
|
|
|
1 Current Tax |
43.84 |
0.00 |
73.86 |
43.84 |
133.50 |
|
2 Deferred Tax |
-2.41 |
– |
1.61 |
(2.41) |
0.01 |
|
3 Tax Related to Earlier Years |
– |
– |
– |
– |
– |
| Total Tax Expenses (X) |
|
41.43 |
0.00 |
75.47 |
41.43 |
133.51 |
| XI |
**Profit/(Loss) for the period from continuing |
|
|
|
|
|