Integrated Filing — IndAS



General information about company

Scrip Code 522261
NSE Symbol DOLPHIN
MSEI Symbol NOTLISTED
ISIN INE920A01037
Name of company DOLPHIN OFFSHORE ENTERPRISES (INDIA) LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 24-07-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 16-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Single segment
Description of single segment Oil and Gas Offshore Support Services
Start date and time of board meeting 24-07-2026   12:00:00
End date and time of board meeting 24-07-2026   13:10:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 4,284.65 4,284.65
Other income 3.37 3.37
Total income 4,288.02 4,288.02
2 Expenses
(a) Cost of materials consumed 1,033.47 1,033.47
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 0.00 0.00
(d) Employee benefit expense 25.75 25.75
(e) Finance costs 396.17 396.17
(f) Depreciation, depletion and amortisation expense 488.89 488.89
(f) Other Expenses
1 other Expenses 694.73 694.73
Total other expenses 694.73 694.73
Total expenses 2,639.01 2,639.01
3 Total profit before exceptional items and tax 1,649.01 1,649.01
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,649.01 1,649.01
6 Tax expense
7 Current tax 135.55 135.55
8 Deferred tax 32.05 32.05
9 Total tax expenses 167.60 167.60
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 1,481.41 1,481.41
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 1,481.41 1,481.41
17 Other comprehensive income net of taxes (10.20) (10.20)
18 Total Comprehensive Income for the period 1,471.21 1,471.21
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,471.21 1,471.21
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 400.05 400.05
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.7 3.7
Diluted earnings (loss) per share from continuing operations 3.7 3.7
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.7 3.7
Diluted earnings (loss) per share from continuing and discontinued operations 3.7 3.7
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above consolidated financial results have been reviewed by the Audit Committee and thereafter approved by the Board of Directors of the Company in their respective meetings held on July 24, 2026. 2. The statutory auditors have carried out a “Limited Review” of the above results as per Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. 3. The above consolidated financial results comprise the results of Dolphin Offshore Enterprises India Limited (Parent Company) and Three subsidiaries (Parent Company and its subsidiaries together referred to as “the Group”). 4. The Company has incorporated a wholly owned subsidiary “Beluga International (IFSC) Private Limited”. The Company received certificate of incorporation on 9th March 2026 and the In - Principle approval received from IFSC on 10th July 2026. The authorized share capital of Company is Rs. 2,00,00,000 divided into Rs. 2,00,00,000 share of Rs. 1 each. The Company is still in the process of opening the subsidiary Company’s bank account accordingly the paid-up capital has not yet been infused. Expenses of incorporation done by the Company stands as receivable in books of accounts. 5. The Consolidated Financial results for the quarter ended June 30, 2026 have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Section 133 of the Companies Act, 2013 and other recognized accounting practices and policies to the extent applicable. 6. The Company operates in a single segment and in line with Ind AS - 108 - Operating Segments, the operations of the Company fall under Oil & Gas Offshore Support Services which is considered to be the only reportable business segment. 7. The figures of Corresponding previous period are reclassified, regrouped, and rearranged wherever necessary so as to make them comparable with current period's figures.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss
3 Amount of items that will be reclassified to profit and loss
1 Movement in Foreign Currency Translation Reserve (10.20) (10.20)
Total Amount of items that will be reclassified to profit and loss (10.20)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (10.20) (10.20)