DOLPHIN2024-01-012024-03-31 DOLPHIN2024-01-012024-03-31 DOLPHIN2024-01-012024-03-31in-bse-fin:OneOperatingExpenses01Member DOLPHIN2024-01-012024-03-31in-bse-fin:FourOperatingExpenses01Member DOLPHIN2024-03-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 522261 DOLPHIN NOTLISTED Dolphin Offshore Enterprises (India) Limited Equity 2023-04-01 2024-03-31 2024-05-11 2024-05-03 INR Lakhs Yearly 12:30:00 15:25:00 2024-05-11 2024-05-11 true Cash Flow Indirect Declaration of unmodified opinion Single segment Offshore Support Services 2024-01-01 2024-03-31 Audited Standalone 19478000.00 9527000.00 29005000.00 2294000.00 0.00 0.00 627000.00 1535000.00 2764000.00 64227000.00 71447000.00 -42442000.00 5655000.00 -36787000.00 0.00 -53093000.00 -53093000.00 0.00 16306000.00 0.00 0.00 0.00 0.00 16306000.00 0.00 16306000.00 16306000.00 0.00 40005000.00 1 4.64 4.64 0.00 0.00 4.64 4.64 Single segment 2023-04-01 2024-03-31 Audited Standalone 64674000.00 44978000.00 109652000.00 14458000.00 0.00 0.00 2163000.00 9274000.00 13754000.00 81485000.00 121134000.00 -11482000.00 15805000.00 4323000.00 0.00 -53093000.00 -53093000.00 0.00 57416000.00 0.00 0.00 0.00 0.00 57416000.00 0.00 57416000.00 57415000.00 0.00 40005000.00 1 0.00 16.33 16.33 0.00 0.00 16.33 16.33 Other Expenses 64227000.00 Other Expenses 81485000.00 14781000.00 0.00 0.00 0.00 11339000.00 0.00 0.00 0.00 2280000.00 0.00 757000.00 2659000.00 5696000.00 53093000.00 0.00 84909000.00 0.00 146817000.00 1145736000.00 86000.00 662000.00 153119000.00 20112000.00 1466532000.00 0.00 1408000.00 1467940000.00 0.00 0.00 1552849000.00 40005000.00 1452755000.00 1492760000.00 1492760000.00 0.00 2939000.00 11631000.00 14570000.00 0.00 0.00 0.00 0.00 14570000.00 0.00 0.00 351000.00 351000.00 45168000.00 0.00 0.00 0.00 45519000.00 0.00 0.00 60089000.00 1552849000.00 NOTES: 1. The above 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 May 11, 2024. 2. The statutory auditors of the company have carried out Audit of aforesaid results as per Regulation 33 of the SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015. 3. The Financial results for the quarter and year ended March 31, 2024 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 recognised accounting practices and policies to the extent applicable. 4. The Company operates in a single segment and in line with Ind AS - 108 - Operating Segments , the operations of the Company fall under Offshore Support Services which is considered to be the only reportable business segment. 5. The Board of Directors of the company at the meeting held on December 07, 2023 has approved subdivision of Equity shares of the company having face value of Rs.10 per share into Equity shares having face value of Rs.1 per share subject to approval of shareholders and/or any other regulatory authority, if any. The Shareholders of the company have approved split of equity shares on the meeting held on January 11, 2024 and the Board of Directors of the company has fixed January 25, 2024 as “Record Date” for the said event. 6. The company has incorporated a wholly owned subsidiary “Beluga International DMCC” having its registered office in Dubai. The authorized share capital of the company is AED 50,000, divided into 50 shares of AED 1000 each. The company has received the certificate of incorporation on January 10, 2024. The company is still in the process of opening the subsidiary company’s bank account as at March 31, 2024 hence, the amount is booked as payable to Beluga International DMCC. 7. The company has parked the unutilized funds raised through QIP in mutual funds and the same is disclosed as current investments. The company will file a Statement of Deviation for the same. 8. The figures of previous quarters / year are reclassified, regrouped, and rearranged wherever necessary so as to make them comparable with current period's figures. 9274000.00 0.00 0.00 -2966000.00 -6727000.00 0.00 -16831000.00 -15805000.00 0.00 -2254000.00 0.00 14907000.00 0.00 13754000.00 0.00 0.00 0.00 -4185000.00 0.00 0.00 0.00 -5552000.00 0.00 24291000.00 0.00 0.00 149000.00 839000.00 0.00 19998000.00 24321000.00 0.00 0.00 0.00 2659000.00 -5667000.00 15995000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 77824000.00 0.00 0.00 142286000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1514000.00 0.00 -153448000.00 0.00 -216396000.00 0.00 0.00 385636000.00 0.00 0.00 0.00 0.00 0.00 0.00 180254000.00 0.00 546000.00 0.00 9274000.00 0.00 0.00 195562000.00 -4839000.00 0.00 -4839000.00 4925000.00 86000.00