Key Quantitative Figures - Standalone (Q2 FY27)

  • Total Income: ₹1,460.86 lakh (Q2 FY27) vs. ₹665.35 lakh (Q2 FY26)
  • Revenue from Operations: ₹692.06 lakh (Q2 FY27) vs. ₹44.91 lakh (Q2 FY26)
  • Other Income: ₹768.80 lakh (Q2 FY27) vs. ₹620.44 lakh (Q2 FY26)
  • Finance Cost: ₹376.85 lakh (Q2 FY27) vs. ₹139.96 lakh (Q2 FY26)
  • Profit Before Tax: ₹754.29 lakh (Q2 FY27) vs. ₹469.70 lakh (Q2 FY26)
  • Net Profit: ₹575.42 lakh (Q2 FY27) vs. ₹351.49 lakh (Q2 FY26)
  • Basic & Diluted EPS: ₹1.44 (Q2 FY27) vs. ₹0.88 (Q2 FY26)

Key Quantitative Figures - Standalone (H1 FY27)

  • Total Income: ₹2,184.97 lakh (H1 FY27) vs. ₹897.81 lakh (H1 FY26)
  • Net Profit: ₹666.50 lakh (H1 FY27) vs. ₹475.57 lakh (H1 FY26)
  • Basic & Diluted EPS: ₹1.67 (H1 FY27) vs. ₹1.19 (H1 FY26)

Key Quantitative Figures - Consolidated (Q2 FY27)

  • Total Income: ₹4,706.96 lakh (Q2 FY27) vs. ₹2,866.42 lakh (Q2 FY26)
  • Revenue from Operations: ₹4,372.80 lakh (Q2 FY27) vs. ₹2,462.11 lakh (Q2 FY26)
  • Profit Before Tax: ₹2,197.64 lakh (Q2 FY27) vs. ₹1,898.15 lakh (Q2 FY26)
  • Net Profit Attributable to Owners: ₹1,876.15 lakh (Q2 FY27) vs. ₹1,560.83 lakh (Q2 FY26)
  • Basic & Diluted EPS: ₹4.69 (Q2 FY27) vs. ₹3.90 (Q2 FY26)

Key Quantitative Figures - Consolidated (H1 FY27)

  • Total Income: ₹8,994.98 lakh (H1 FY27) vs. ₹4,511.03 lakh (H1 FY26)
  • Net Profit Attributable to Owners: ₹3,357.56 lakh (H1 FY27) vs. ₹2,694.09 lakh (H1 FY26)
  • Basic & Diluted EPS: ₹8.39 (H1 FY27) vs. ₹6.73 (H1 FY26)

Balance Sheet Highlights (Standalone as of September 30, 2026)

  • Total Assets: ₹38,823.63 lakh (vs. ₹39,326.91 lakh as of March 31, 2026)
  • Equity Share Capital: ₹400.05 lakh (unchanged)
  • Other Equity: ₹19,271.76 lakh (vs. ₹18,605.26 lakh as of March 31, 2026)
  • Non-Current Borrowings: ₹16,386.77 lakh (vs. ₹18,485.42 lakh as of March 31, 2026)
  • Trade Receivables: ₹11,924.94 lakh (vs. ₹11,314.60 lakh as of March 31, 2026)
  • Cash and Cash Equivalents: ₹0.55 lakh (vs. ₹474.16 lakh as of March 31, 2026)

Cash Flow Highlights (Standalone H1 FY27)

  • Net Cash from Operating Activities: ₹418.94 lakh
  • Net Cash from Investing Activities: ₹1,256.37 lakh
  • Net Cash from Financing Activities: (₹2,148.92) lakh
  • Net Decrease in Cash: (₹473.61) lakh

Auditor Emphasis of Matter

  • Standalone ECL Provision: ₹602.62 lakh recognized on trade receivables as of September 30, 2026.
  • Consolidated ECL Provision: ₹1,301.09 lakh recognized on trade receivables as of September 30, 2026.

Other Material Information

  • The Board meeting was held on October 31, 2026, commencing at 12:00 Noon and concluding at 01:50 p.m.
  • The financial results were reviewed by the Audit Committee and approved by the Board of Directors.
  • The company operates in a single segment: "Oil & Gas Offshore Support Services".
  • The consolidated results include subsidiaries: Dolphin Offshore Enterprises (Mauritius) Private Limited, Beluga International DMCC, and Beluga International (IFSC) Private Limited.
  • The statutory auditors, M/s Mahendra N. Shah & Co., conducted a limited review of the results.
  • Figures for previous periods have been reclassified, regrouped, and rearranged for comparability.