Dolphin Offshore Enterprises (India) Limited — Quarter ended March 31, 2026 (Audited) and year ended March 31, 2026 (Audited)
| Sr. No. | Particulars | Quarter ended 31-03-2026 (Audited) | Quarter ended 31-12-2025 (Unaudited) | Quarter ended 31-03-2025 (Audited) | Year ended 31-03-2026 (Audited) | Year ended 31-03-2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income from Revenue | |||||
| (a) Revenue from Operations | 525.00 | 563.34 | 355.91 | 1,173.25 | 1,488.48 | |
| (b) Other Income | 1,574.72 | 418.13 | 130.67 | 2,805.75 | 589.49 | |
| Total Income | 2,099.72 | 981.47 | 486.58 | 3,979.00 | 2,077.97 | |
| 2 | Expenses | |||||
| (a) Cost of materials consumed / Purchase of Stock-In-Trade | 17.97 | 7.27 | 398.84 | 68.34 | 1,298.92 | |
| (b) Employee benefits expenses | 7.53 | 7.72 | 6.98 | 30.51 | 34.98 | |
| (c) Finance cost | 331.53 | 173.67 | 84.36 | 769.56 | 116.82 | |
| (d) Depreciation and amortization expenses | 0.12 | 0.08 | 0.06 | 0.32 | 20.77 | |
| (e) Other expenses | 442.44 | 16.63 | 60.72 | 492.62 | 173.30 | |
| Total Expenses | 799.59 | 205.37 | 550.96 | 1,361.35 | 1,644.79 | |
| 3 | Profit / (Loss) from ordinary activities before exceptional items and tax | 1,300.13 | 776.10 | (64.38) | 2,617.65 | 433.18 |
| 4 | Exceptional items | – | – | – | – | – |
| 5 | Profit / (Loss) from ordinary activities before tax | 1,300.13 | 776.10 | (64.38) | 2,617.65 | 433.18 |
| 6 | Tax Expenses | |||||
| (a) Current Tax | – | – | – | – | – | |
| (b) Short/(Excess) provision of income tax of earlier years | – | – | – | (70.41) | – | |
| (c) Deferred Tax | (1,397.08) | 195.33 | (16.21) | (1,065.49) | 109.02 | |
| 7 | Net Profit / (Loss) for the Period / Year | 2,697.21 | 580.77 | (48.17) | 3,753.55 | 324.16 |
| 8 | Other Comprehensive Income / (Expenses) | |||||
| (a) Items that will not be reclassified to profit or loss (net of tax) | – | – | – | – | – | |
| (b) Items that will be reclassified to profit or loss (net of tax) | – | – | – | – | – | |
| 9 | Total Comprehensive Income for the Period / Year | 2,697.21 | 580.77 | (48.17) | 3,753.55 | 324.16 |
| 10 | Paid-up equity share capital (face value of Rs. 1/-) | 400.05 | 400.05 | 400.05 | 400.05 | 400.05 |
| 11 | Other Equity | – | – | – | 18,605.26 | 14,851.71 |
| 12 | Earnings per equity of Rs. 1/- each (not annualized for the quarter) | |||||
| (a) Basic (in Rs.) | 6.74 | 1.45 | (0.12) | 9.38 | 0.81 | |
| (b) Diluted (in Rs.) | 6.74 | 1.45 | (0.12) | 9.38 | 0.81 |
| PARTICULARS | As at March 31, 2026 (Rs. In Lakhs) Audited | As at March 31, 2025 (Rs. In Lakhs) Audited |
|---|---|---|
| ASSETS | ||
| NON-CURRENT ASSETS | ||
| (a) Property, Plant and Equipment | 111.26 | 110.86 |
| (b) Right of Use Assets | – | – |
| (c) Capital Work in Progress | – | – |
| (d) Intangible Assets | – | – |
| (e) Financial Assets | ||
| (i) Investments | 22.80 | 22.80 |
| (ii) Loans | 23,880.51 | 7,924.30 |
| (iii) Others | – | – |
| (f) Other Non Current Assets | 6.93 | 23.49 |
| (g) Deferred Tax Assets | 1,487.39 | 421.91 |
| Total Non-Current Assets | 25,508.89 | 8,503.36 |
| CURRENT ASSETS | ||
| (a) Inventories | – | – |
| (b) Financial Assets | ||
| (i) Investments | – | – |
| (ii) Trade Receivables | 11,314.60 | 11,691.47 |
| (iii) Cash and Cash Equivalents | 474.16 | 0.21 |
| (iv) Bank balances other than (iii) | 5.72 | 5.34 |
| (v) Loans | – | – |
| (vi) Others | 1,373.09 | 279.49 |
| (c) Other Current Assets | 613.33 | 45.61 |
| Total Current Assets | 13,780.90 | 12,022.12 |
| Assets Held for Sale | 37.12 | 37.12 |
| TOTAL ASSETS | 39,326.91 | 20,562.60 |
| EQUITY AND LIABILITIES | ||
| EQUITY | ||
| (a) Equity Share Capital | 400.05 | 400.05 |
| (b) Other Equity | 18,605.26 | 14,851.71 |
| Total Equity | 19,005.31 | 15,251.76 |
| LIABILITIES | ||
| NON-CURRENT LIABILITIES | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 18,485.42 | 4,735.74 |
| (ii) Lease Liability | – | – |
| (c) Provisions | – | – |
| Total Non-Current Liabilities | 18,485.42 | 4,735.74 |
| CURRENT LIABILITIES | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | – | – |
| (ii) Trade Payables | – | – |
| – Dues to Micro & Small Enterprises | – | – |
| – Dues to other than Micro and small enterprises | 42.26 | 23.94 |
| (iii) Other Financial Liabilities | 784.59 | 95.65 |
| (b) Other Current Liabilities | 1,009.33 | 455.51 |
| (c) Provisions | – | – |
| (d) Current Tax Liabilities (Net) | – | – |
| Total Current Liabilities | 1,836.18 | 575.10 |
| TOTAL EQUITY & LIABILITIES | 39,326.91 | 20,562.60 |
| PARTICULARS | Year Ended March 31, 2026 | Year Ended March 31, 2025 |
|---|---|---|
| (A) CASH FLOW FROM OPERATING ACTIVITIES | ||
| Profit / (loss) Before Tax | 2,617.65 | 433.18 |
| Adjustments for: | ||
| – Depreciation and amortization | 0.32 | 20.77 |
| – Interest and finance charges | 769.56 | 109.43 |
| – Interest Income | (1,064.16) | (336.11) |
| – Expected Credit Loss | 401.75 | – |
| – Interest on lease liabilities | – | 7.38 |
| – Sundry Balance w/back / Exceptional Items | (19.88) | – |
| – Unrealised foreign exchange (gain)/loss | (1,718.99) | (253.39) |
| Operating Profit/(Loss) before Working Capital Changes | 986.25 | (18.74) |
| Adjustments for changes in working capital : | ||
| – (Increase)/Decrease in Trade Receivables, Loans & Advances and other assets | 68.09 | (14.94) |
| – (Increase)/decrease in Other Non Current and Current Financial Assets | (0.22) | 168.11 |
| – (Increase)/decrease in Other Non Current and Current Assets | (563.94) | (25.32) |
| – Increase/(Decrease) in Trade Payables, Other liabilities and Provisions | 18.33 | (5.46) |
| – Increase/(decrease) in Other Financial Liabilities | – | (1.62) |
| – Increase/(decrease) in Other Current Liabilities | 70.90 | 8.72 |
| Cash Generated from Operations | 579.41 | 110.75 |
| Income Tax Paid (Net of Refund) | 52.34 | (9.88) |
| Net Cashflow from Operating Activities | 631.75 | 100.87 |
| (B) CASH FLOW FROM INVESTING ACTIVITIES | ||
| – Purchase of fixed assets | (0.72) | – |
| – Proceeds from sale of fixed assets & Addition to CWIP | – | (0.53) |
| – Purchase / Sale of Investments | – | 1,502.38 |
| – (Increase)/decrease in Loans | (14,387.70) | (6,393.11) |
| – Advance received against asset held for sale | 501.00 | – |
| – Interest Received | 60.93 | 97.20 |
| – Other Bank Balance Movement | (0.37) | 1.28 |
| Net Cashflow (used in) Investing Activities | (13,826.86) | (4,792.78) |
| (C) CASH FLOW FROM FINANCING ACTIVITIES | ||
| – Proceeds from long term borrowings | 13,749.68 | 4,735.77 |
| – Interest on Lease Liabilities | – | (30.72) |
| – Finance Cost (Other than Non Cash) | (80.62) | (13.79) |
| Net Cashflow from Financing Activities | 13,669.06 | 4,691.26 |
| Net Increase/(Decrease) in Cash and Cash Equivalents | 473.95 | (0.65) |
| Cash and bank balances at the beginning of the year | 0.21 | 0.86 |
| Cash and bank balances at the end of the year | 474.16 | 0.21 |
| Sr. No. | Particulars | Quarter ended 31-03-2026 (Audited) | Quarter ended 31-12-2025 (Unaudited) | Quarter ended 31-03-2025 (Audited) | Year ended 31-03-2026 (Audited) | Year ended 31-03-2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Income from Revenue | |||||
| (a) Revenue from Operations | 4,535.57 | 3,000.06 | 2,044.42 | 11,642.04 | 7,401.92 | |
| (b) Other Income | 1,167.10 | 170.32 | (19.11) | 1,742.03 | 310.24 | |
| Total Income | 5,702.67 | 3,170.38 | 2,025.31 | 13,384.07 | 7,712.16 | |
| 2 | Expenses | |||||
| (a) Cost of materials consumed / Purchase of Stock-in-Trade | 1,653.96 | 554.32 | 821.02 | 2,297.43 | 2,566.09 | |
| (b) Employee benefits expenses | 53.58 | 7.72 | 6.98 | 76.56 | 34.98 | |
| (c) Finance cost | 486.69 | 360.14 | 85.59 | 1,423.74 | 120.69 | |
| (d) Depreciation and amortization expenses | 494.42 | 459.39 | 0.07 | 1,564.72 | 20.77 | |
| (e) Other expenses | 1,599.38 | 191.38 | 83.08 | 2,030.51 | 212.66 | |
| Total Expenses | 4,288.03 | 1,572.95 | 996.74 | 7,392.96 | 2,955.19 | |
| 3 | Profit / (Loss) from ordinary activities before exceptional items and tax | 1,414.64 | 1,597.43 | 1,028.57 | 5,991.11 | 4,756.97 |
| 4 | Exceptional items | – | – | – | – | – |
| 5 | Profit / (Loss) from ordinary activities before tax | 1,414.64 | 1,597.43 | 1,028.57 | 5,991.11 | 4,756.97 |
| 6 | Tax Expenses | |||||
| (a) Current Tax | 59.72 | 75.08 | – | 353.91 | – | |
| (b) Short/(Excess) provision of income tax of earlier years | – | – | – | (70.41) | – | |
| (c) Deferred Tax | (1,477.77) | 195.33 | (16.21) | (1,146.18) | 109.02 | |
| 7 | Net Profit / (Loss) for the period / Year | 2,832.69 | 1,327.02 | 1,044.78 | 6,853.79 | 4,647.95 |
| 8 | Net Profit attributable to: | |||||
| (a) Owners | 2,832.69 | 1,327.02 | 1,044.78 | 6,853.79 | 4,647.95 | |
| (b) Non-controlling interest | – | – | – | – | – | |
| 9 | Other Comprehensive Income / (Expenses) | |||||
| (a) Items that will not be reclassified to profit or loss (net of tax) | – | – | – | – | – | |
| (b) Items that will be reclassified to profit or loss (net of tax) | ||||||
| (i) Movement in Foreign Currency Translation Reserve | 769.24 | 192.39 | 220.90 | 1,248.53 | 459.85 | |
| 10 | Total Other Comprehensive Income (a+b): | 769.24 | 192.39 | 220.90 | 1,248.53 | 459.85 |
| 11 | Total Other Comprehensive Income attributable to: | |||||
| (a) Owners | 769.24 | 192.39 | 220.90 | 1,248.53 | 459.85 | |
| (b) Non-controlling interest | – | – | – | – | – | |
| 12 | Total Comprehensive Income for the Period / Year | 3,601.93 | 1,519.41 | 1,265.68 | 8,102.32 | 5,107.80 |
| 13 | Total Comprehensive Income attributable to: | |||||
| (a) Owners | 3,601.93 | 1,519.41 | 1,265.68 | 8,102.32 | 5,107.80 | |
| (b) Non-Controlling Interest | – | – | – | – | – | |
| 14 | Paid-up equity share capital (face value of Rs. 1/-) | 400.05 | 400.05 | 400.05 | 400.05 | 400 |