DOLPHIN MEDICAL SERVICES LIMITED — 4th Quarter and Year ended 31.03.2026 (Audited)
| Sl. No. | PARTICULARS | QUARTER ENDED 31.03.2026 AUDITED | QUARTER ENDED 31.12.2025 UNAUDITED | QUARTER ENDED 31.03.2025 UNAUDITED | FINANCIAL YEAR ENDED 31.03.2026 AUDITED | FINANCIAL YEAR ENDED 31.03.2025 AUDITED |
|---|---|---|---|---|---|---|
| 1 | Revenue from Operations | |||||
| Revenue from Operations | 19.20 | 20.61 | 14.35 | 75.01 | 77.94 | |
| Other Income | 0.92 | 0.92 | 0.92 | 3.68 | 3.68 | |
| Total Revenue (I + II) | 20.12 | 21.53 | 15.27 | 78.69 | 81.62 | |
| 2 | Expenses | |||||
| a | Cost of Materials consumed | 2.25 | 2.81 | 5.25 | 9.89 | 11.56 |
| b | Purchases of stock-in-trade | – | – | – | – | – |
| c | Changes in inventories of finished goods, work-in-progress and stock-in-trade | – | – | – | – | – |
| d | Employee benefit expense | 3.40 | 4.90 | 0.30 | 15.29 | 6.6 |
| e | Finance costs | 0.24 | 0.24 | 0.24 | 0.96 | 0.95 |
| f | Depreciation and amortisation expense | 2.34 | 2.80 | 2.96 | 9.02 | 6.26 |
| g | Other Expenses | 11.18 | 9.10 | 13.18 | 37.41 | 59.29 |
| Total expenses | 19.41 | 19.85 | 21.93 | 72.57 | 84.66 | |
| 3 | Profit/(Loss) before exceptional items and tax | 0.71 | 1.68 | (6.66) | 6.12 | (3.04) |
| 4 | Exceptional items | – | – | – | – | – |
| 5 | Profit/(Loss) before tax | 0.71 | 1.68 | (6.66) | 6.12 | (3.04) |
| 6 | Tax Expense | |||||
| 7 | Current tax | – | – | – | 1.59 | – |
| 8 | Deferred tax | – | – | 0.34 | 0.34 | 0.34 |
| 9 | Total tax expenses | – | – | 0.34 | 1.93 | 0.34 |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | – | – | – | – | – |
| 11 | Net Profit/(Loss) for the period from continuing operations | 0.71 | 1.68 | (7.00) | 4.19 | (3.38) |
| 12 | Profit (loss) from discontinued operations before tax | – | – | – | – | – |
| 13 | Tax expense of discontinued operations | – | – | – | – | – |
| 14 | Net Profit/(Loss) for the period from discontinued operations after Tax | – | – | – | – | – |
| 15 | Net Profit/(Loss) for the period | 0.71 | 1.68 | (7.00) | 4.19 | (3.38) |
| 16 | Other comprehensive income net of taxes | — | — | — | — | — |
| 17 | Total Comprehensive Income/(Loss) for the period | 0.71 | 1.68 | (7.00) | 4.19 | (3.38) |
| 18 | Details of equity share capital | |||||
| Paid-up equity share capital | 1,509.99 | 1,509.99 | 1,509.99 | 1,509.99 | 1,509.99 | |
| Face value of equity share capital | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 | |
| 19 | Reserves excluding revaluation reserve | – | – | – | (501.85) | (506.04) |
| Debenture redemption reserve | – | – | – | – | – | |
| 20 | Earnings per equity share for continuing operations | |||||
| Basic earnings (loss) per share from continuing operations | 0.01 | 0.01 | (0.05) | 0.02 | (0.02) | |
| Diluted earnings (loss) per share from continuing operations | 0.01 | 0.01 | (0.05) | 0.02 | (0.02) |
| # | Particulars | Column1 | Column2 | Column3 | Column4 | Column5 |
|---|---|---|---|---|---|---|
| 21 | Earnings per equity share for discontinued operations | |||||
| Basic earnings (loss) per share from discontinued operations | – | – | – | – | – | |
| Diluted earnings (loss) per share from discontinued operations | – | – | – | – | – | |
| 22 | Earnings per equity share | |||||
| Basic earnings(loss) per share from continuing and discontinued operati | (0.01) | 0.01 | (0.05) | (0.02) | (0.02) | |
| Diluted earnings(loss) per share from continuing and discontinued oper | (0.01) | 0.01 | (0.05) | (0.02) | (0.02) | |
| 23 | Public Share Holding: | |||||
| i) Number of Shares | 1,11,07,651 | 1,11,07,651 | 1,11,07,651 | 1,11,07,651 | 1,11,07,651 | |
| ii) Percentage of Share Holding | 73.56% | 73.56% | 73.56% | 73.56% | 73.56% | |
| 24 | Promoters and Promoter group | |||||
| Share holding | ||||||
| a) Pledged/Encumbered | ||||||
| – Number of Shares | NIL | NIL | NIL | NIL | NIL | |
| – Percentage of shares (as a %age of total share holding of promoter and promoter group) | N.A | N.A | N.A | N.A | N.A | |
| – Percentage of shares (as a %age of total share capital of the company) | N.A | N.A | N.A | N.A | N.A | |
| b) Non-encumbered | ||||||
| – Number of Shares | 39,92,301 | 39,92,301 | 39,92,301 | 39,92,301 | 39,92,301 | |
| – Percentage of shares (as a %age of total share holding of promoter and promoter group) | 100.00% | 100.00% | 100.00% | 100.00% | 100.00% | |
| – Percentage of shares (as a %age of total share capital of the company) | 26.44% | 26.44% | 26.44% | 26.44% | 26.44% |
| Particulars | Quarter ended 31st March 2026 |
|---|---|
| B Investor Complaints | |
| 1 Pending at the beginning of the Quarter | NIL |
| 2 Received during the quarter | NIL |
| 3 Disposed off during the quarter | NIL |
| 4 Remaining unresolved at the end of the quarter | NIL |
| S. No. | Particulars | As at 31.03.2026 (Current Year end) (Audited) | As at 31.03.2025 (Previous Year end) (Audited) |
|---|---|---|---|
| 1 | Assets | ||
| Non-current assets | |||
| Property, plant and equipment | 312.823 | 276.443 | |
| Capital work-in-progress | 30.665 | 30.665 | |
| Goodwill | – | – | |
| Other intangible assets | – | – | |
| Intangible assets under development | 378.484 | 378.484 | |
| Non-current financial assets | |||
| Non-current investments | 41.000 | 41.000 | |
| Loans, non-current | 281.950 | 281.950 | |
| Total non-current financial assets | 322.950 | 322.950 | |
| Other non-current assets | 1.350 | 1.350 | |
| Total non-current assets | 1,009.891 | 1,009.891 | |
| 2 | Current assets | ||
| Inventories | 0.906 | 0.956 | |
| Current financial asset | |||
| Current investments | – | – | |
| Trade receivables, current | – | – | |
| Cash and cash equivalents | 1.460 | 1.856 | |
| Bank balance other than cash and cash equivalents | 0.085 | 0.164 | |
| Loans, current | 194.707 | 194.707 | |
| Total current financial assets | 196.728 | 196.358 | |
| Other current assets | – | – | |
| Total current assets | 197.684 | 197.083 | |
| 3 | Non-current assets classified as held for sale | – | – |
| Regulatory deferral account debit balances and related deferred tax Assets | – | – | |
| Total assets | 1,243.430 | 1,207.576 | |
| 1 | Equity and liabilities | ||
| Equity | |||
| Equity attributable to owners of parent | |||
| Equity share capital | 1,509.995 | 1,509.995 | |
| Other equity | (501.858) | (506.044) | |
| Total equity attributable to owners of parent | 1,008.137 | 1,003.951 | |
| Non controlling interest | – | – | |
| Total equity | 1,008.137 | 1,003.951 | |
| 2 | Liabilities | ||
| Non-current liabilities | |||
| Non-current financial liabilities | |||
| Borrowings, non-current | 86.640 | 86.640 | |
| Other non-current financial liabilities | – | – | |
| Total non-current financial liabilities | 86.640 | 86.640 | |
| Provisions, non-current | – | – | |
| Deferred tax liabilities (net) | 59.704 | 59.361 | |
| Other non-current liabilities | – | – | |
| Total non-current liabilities | 146.345 | 146.001 | |
| Current liabilities | |||
| Current financial liabilities | |||
| Borrowings, current | – | – | |
| Trade payables, current | – | – | |
| Other current financial liabilities | 88.948 | 57.624 | |
| Total current financial liabilities | 88.948 | 57.624 | |
| Other current liabilities | – | – | |
| Provisions, current | – | – | |
| Total current liabilities | 88.948 | 57.624 | |
| 3 | Liabilities directly associated with assets in disposal group classified as held for sale | – | – |
| 4 | Regulatory deferral account credit balances and related deferred tax liability | – | – |
| Total liabilities | 235.293 | 203.625 | |
| Total equity and liabilities | 1,243.576 | 1,207.576 |
| Particulars | 31.03.2026 (Audited) | 31.03.2025 (Audited) |
|---|---|---|
| CASH FLOW FROM OPERATING ACTIVITIES | ||
| Net Profit/(Loss) before tax | 6.120 | (3.036) |
| Adjustment For | ||
| Depreciation | 9.020 | 6.268 |
| Proposed Dividend | – | – |
| Profit/Loss on Fixed Assets/Investments | – | – |
| Interest & Finance Charges | 0.955 | 0.955 |
| Prel. Exp.W/o | – | – |
| Operating Profit/(Loss) before working capital charges | 16.095 | 4.187 |
| Adjustment For | ||
| Increase/ Decrease in inventory | 0.05 | (0.231) |
| Increase/ Decrease in Loans & Advances | (32.916) | – |
| Increase/ Decrease in Other Non Current Assets | – | – |
| Increase/ Decrease in Trade payables | – | – |
| Increase/ Decrease in Trade Receivables | – | – |
| Increase/ Decrease in Current Financial Liabilities | 30.369 | (9.927) |
| Cash generated from operations (A) | 13.599 | (5.971) |
| CASH FLOW FROM INVESTING ACTIVITIES | ||
| Purchase of Fixed Assets | (45.400) | – |
| Increase/Decrease in Capital Work in Progress | – | – |
| Sale of Fixed Assets | – | – |
| Purchase of Investment | – | – |
| Sale of Investment | – | – |
| Interest received | – | – |
| Dividend received | – | – |
| Finance Charges paid | – |