DOLPHIN KITCHEN UTENSILS AND APPLIANCES LIMITED
Board Meeting Details
The Board of Directors meeting was held at the Registered Office of the Company at 5, Hare Krishana Industrial Estate, Bakrol, Ahmedabad, Daskroi, Gujarat, India, 382430. The meeting commenced at 12:00 PM and concluded at 3:15 PM.
Approvals Granted
The Board inter-alia considered and approved:
- Standalone Unaudited Financial Results for the Half Year ended September 30, 2026
- Consolidated Unaudited Financial Results for the Half Year ended September 30, 2026
- Limited Review Report for both standalone and consolidated results
Standalone Financial Performance (₹ in Lakhs)
Income Statement:
- Revenue from operations: ₹485.77 (Sep 2026) vs ₹891.55 (Sep 2025) vs ₹1,728.19 (Mar 2026)
- Other income: ₹5.13 (Sep 2026) vs ₹0.17 (Sep 2025) vs ₹286.51 (Mar 2026)
- Total Revenue: ₹490.90 (Sep 2026) vs ₹891.72 (Sep 2025) vs ₹2,014.69 (Mar 2026)
- Total expenses: ₹441.16 (Sep 2026) vs ₹776.84 (Sep 2025) vs ₹1,568.85 (Mar 2026)
- Profit before tax: ₹49.25 (Sep 2026) vs ₹114.88 (Sep 2025) vs ₹445.85 (Mar 2026)
- Tax expense: ₹12.40 (current tax) + ₹0.00 (deferred tax) = ₹12.40 (Sep 2026)
- Net profit: ₹36.85 (Sep 2026) vs ₹114.88 (Sep 2025) vs ₹404.42 (Mar 2026)
- Earnings per share (Basic & Diluted): ₹0.28 (Sep 2026) vs ₹0.92 (Sep 2025) vs ₹3.15 (Mar 2026)
Balance Sheet (as of September 30, 2026):
- Share capital: ₹1,325.77 lakh
- Reserves and surplus: ₹5,037.54 lakh
- Total shareholders' funds: ₹6,363.32 lakh
- Long-term borrowings: ₹328.42 lakh
- Trade payables: ₹110.91 lakh
- Total liabilities: ₹7,015.43 lakh
- Property, Plant and Equipment: ₹163.42 lakh
- Inventories: ₹867.83 lakh
- Trade receivables: ₹1,503.44 lakh
- Cash and cash equivalents: ₹1.87 lakh
- Total assets: ₹7,015.43 lakh
Cash Flow Statement:
- Net cash from operating activities: ₹15.51 lakh
- Net cash used in investing activities: ₹-6.16 lakh
- Net cash used in financing activities: ₹-11.80 lakh
- Net increase in cash: ₹-2.45 lakh
Consolidated Financial Performance (₹ in Lakhs)
Income Statement:
- Revenue from operations: ₹824.55 (Sep 2026) vs ₹2,486.80 (Sep 2025) vs ₹3,323.44 (Mar 2026)
- Other income: ₹5.27 (Sep 2026) vs ₹0.26 (Sep 2025) vs ₹0.27 (Mar 2026)
- Total Revenue: ₹829.82 (Sep 2026) vs ₹2,487.06 (Sep 2025) vs ₹3,323.71 (Mar 2026)
- Total expenses: ₹745.49 (Sep 2026) vs ₹2,132.78 (Sep 2025) vs ₹2,924.75 (Mar 2026)
- Partners' remuneration: ₹9.00 (Sep 2026)
- Profit before tax: ₹83.84 (Sep 2026) vs ₹354.28 (Sep 2025) vs ₹398.96 (Mar 2026)
- Tax expense: ₹20.08 (current tax) + ₹0.00 (deferred tax) = ₹20.08 (Sep 2026)
- Net profit: ₹54.76 (Sep 2026) vs ₹354.28 (Sep 2025) vs ₹357.53 (Mar 2026)
- Earnings per share (Basic & Diluted): ₹0.41 (Sep 2026) vs ₹2.82 (Sep 2025) vs ₹2.79 (Mar 2026)
Balance Sheet (as of September 30, 2026):
- Share capital: ₹1,325.77 lakh
- Reserves and surplus: ₹5,037.54 lakh
- Total shareholders' funds: ₹6,363.31 lakh
- Long-term borrowings: ₹1,000.37 lakh
- Trade payables: ₹708.83 lakh
- Total liabilities: ₹8,471.49 lakh
- Property, Plant and Equipment: ₹236.42 lakh
- Inventories: ₹1,364.50 lakh
- Trade receivables: ₹1,787.02 lakh
- Cash and cash equivalents: ₹11.54 lakh
- Total assets: ₹8,471.49 lakh
Cash Flow Statement:
- Net cash from operating activities: ₹-731.13 lakh
- Net cash used in investing activities: ₹-11.34 lakh
- Net cash from financing activities: ₹749.81 lakh
- Net increase in cash: ₹7.34 lakh
Subsidiary Information
The consolidated results include Dhruvish Metal Industries LLP (Subsidiary Company) with:
- Total assets: ₹72.99 lakh as at September 30, 2026
- Total revenue: ₹338.78 lakh for half year ended September 30, 2026
- Total net profit: ₹17.92 lakh for half year ended September 30, 2026
Audit and Review
- The unaudited financial results were reviewed by the Audit Committee and approved by the Board of Directors
- Statutory Auditors (Kapil Kumar Agarwal & Associates) carried out limited review and expressed unmodified opinion
- No investor complaints pending as of September 30, 2026
- The company operates in only one primary segment: Steel and Metal