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Dolphin Kitchen Utensils Reports FY26 Profit of ₹445.85 Million

April 25, 2026 4 mins read Firehose Gupta

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