Summary of Key Information:
Reporting Period (Quarter/Year): Quarter ended June 30, 2026 (Q1 FY27)
Nature of Filing / Announcement: Outcome of Board Meeting and Un-audited Financial Results (Standalone & Consolidated)
Audit Opinion:
Limited Review Report issued - Clean opinion with Emphasis of Matter regarding Expected Credit Loss (ECL) provision
Key Financial Highlights [Rs. In Lakhs except per share data]:
Standalone Results:
Revenue from Operations: ₹246.33 (Q1 FY27) vs ₹40.00 (Q1 FY26) - Significant YoY growth
Total Income: ₹724.11 (Q1 FY27) vs ₹232.46 (Q1 FY26)
Net Profit: ₹91.08 (Q1 FY27) vs ₹124.08 (Q1 FY26) - Decrease YoY
EPS: Basic and Diluted ₹0.23 (Q1 FY27) vs ₹0.31 (Q1 FY26)
Other Equity: Not specified for current quarter
Consolidated Results:
Revenue from Operations: ₹4,284.65 (Q1 FY27) vs ₹1,644.30 (Q1 FY26) - Significant YoY growth
Total Income: ₹4,288.02 (Q1 FY27) vs ₹1,644.61 (Q1 FY26)
Net Profit: ₹1,481.41 (Q1 FY27) vs ₹1,133.26 (Q1 FY26) - Growth YoY
Net Profit attributable to Owners: ₹1,481.41 (Q1 FY27)
EPS: Basic and Diluted ₹3.70 (Q1 FY27) vs ₹2.83 (Q1 FY26)
Other Equity: Not specified for current quarter
Segment-wise Performance:
The Company operates in a single segment "Oil & Gas Offshore Support Services" as per Ind AS 108.
Corporate Actions:
Re-appointment of Mr. Rupesh Kantilal Savla (DIN: 00126303) as Managing Director for 5 years with effect from December 07, 2026, subject to shareholder approval at ensuing AGM.
Other Significant Information:
The consolidated results include three subsidiaries:
1. Dolphin Offshore Enterprise (Mauritius) Private Limited
2. Beluga International DMCC
3. Beluga International (IFSC) Private Limited (incorporated but not operational, no capital infused)
The financial results were reviewed by the Audit Committee and approved by the Board of Directors on July 24, 2026.
The figures for corresponding previous period have been reclassified, regrouped, and rearranged for comparability.