Date: 28th July, 2026

Financial Results (Standalone)

Quarter Ended June 30, 2026 (Unaudited):

  • Revenue from operations: ₹246.33 lakhs
  • Other Income: ₹477.78 lakhs
  • Total Income: ₹724.11 lakhs
  • Total Expenses: ₹602.40 lakhs
  • Cost of materials consumed/Other Operating Expenses: ₹52.10 lakhs
  • Employee benefits expenses: ₹22.66 lakhs
  • Finance cost: ₹389.61 lakhs
  • Depreciation and amortization expenses: ₹0.17 lakhs
  • Other expenses: ₹137.86 lakhs
  • Profit before tax: ₹121.71 lakhs
  • Total Tax Expense: ₹30.63 lakhs
  • Deferred Tax: ₹30.63 lakhs
  • Profit After Tax: ₹91.08 lakhs
  • Total comprehensive income: ₹91.08 lakhs
  • Paid-up equity share capital: ₹400.05 lakhs (face value of ₹1/-)
  • Earnings per equity share:
  • Basic: ₹0.23
  • Diluted: ₹0.23

Comparatives:

  • Quarter Ended March 31, 2026 (Audited): Profit After Tax ₹2,697.21 lakhs, EPS ₹6.74
  • Quarter Ended June 30, 2025 (Unaudited): Profit After Tax ₹124.08 lakhs, EPS ₹0.31
  • Year Ended March 31, 2026 (Audited): Profit After Tax ₹3,753.55 lakhs, EPS ₹9.38

Financial Results (Consolidated)

Quarter Ended June 30, 2026 (Unaudited):

  • Revenue from operations: Not separately disclosed in consolidated table
  • Other Income: Not separately disclosed in consolidated table
  • Total Income: ₹4,288.02 lakhs (calculated from components)
  • Total Expenses: ₹2,639.01 lakhs
  • Employee benefits expenses: ₹25.75 lakhs
  • Finance cost: ₹396.17 lakhs
  • Depreciation and amortization expenses: ₹488.89 lakhs
  • Other expenses: ₹694.73 lakhs
  • Profit before tax: ₹1,649.01 lakhs
  • Total Tax Expense: ₹167.60 lakhs
  • Current Tax: ₹135.55 lakhs
  • Deferred Tax: ₹32.05 lakhs
  • Profit After Tax: ₹1,481.41 lakhs
  • Net Profit attributable to:
  • Owners: ₹1,481.41 lakhs
  • Non-controlling interest: Not specified amount
  • Other comprehensive income/(loss): (₹10.20) lakhs
  • Movement in Foreign Currency Translation Reserve: (₹10.20) lakhs
  • Total Comprehensive income: ₹1,471.21 lakhs
  • Total Comprehensive income attributable to owners: ₹1,471.21 lakhs
  • Paid-up equity share capital: ₹400.05 lakhs
  • Earnings per equity share:
  • Basic: ₹3.70
  • Diluted: ₹3.70

Comparatives:

  • Quarter Ended March 31, 2026: Profit After Tax ₹2,832.69 lakhs, EPS ₹7.08
  • Quarter Ended June 30, 2025: Profit After Tax ₹1,133.26 lakhs, EPS ₹2.83
  • Year Ended March 31, 2026: Profit After Tax ₹6,853.79 lakhs

Board Meeting Outcomes

  • Financial results reviewed by Audit Committee and approved by Board of Directors on July 24, 2026
  • Results prepared in accordance with Ind AS 34 and Companies Act, 2013
  • Company operates in single segment: Oil & Gas Offshore Support Services

Subsidiary Information

Consolidated results include:

1. Dolphin Offshore Enterprise (Mauritius) Private Limited

2. Beluga International DMCC

3. Beluga International (IFSC) Private Limited (incorporated but not operational, no capital infused)

Notes

  • Figures for corresponding previous periods reclassified, regrouped, and rearranged for comparability
  • Company received certificate of incorporation for Beluga International (IFSC) Private Limited on March 9, 2026
  • In-Principle approval from IFSC received on July 10, 2026
  • Expenses of incorporation for Beluga International (IFSC) Private Limited stand as receivable in books of accounts