Submission of the Financial Results for the Half-Year ended 30th September, 2026

DOLPHIN KITCHEN UTENSILS AND APPLIANCES LIMITED {FORMERLY KNOWN AS SAi SWA.'111 METALS AND ALLOYS LIMITED) CIN:L27320GJ2022PLC135697 Registered Office: 5, Hare Krishana Industrial Estate, Bakrol, Ahmedabad, Daskroi, Gujarat, India, 382430 Email ID: info@saiswamimetals.com Contact No.: -9909970863 Date: 7th November, 2026 BSE Limited Phiroze Jeejeebhoy Tower, Dalal Street, Mumbai-400 001 Dear Sir/ Madam, Sub: Outcome of Board Meeting held today i.e. 7th November, 2026 Ref: Security Id: DKUAL/ Code: 544170 Pursuant to Regulation 30(6) of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, we hereby inform you that the B9ard of Directors in their meeting held today i.e., 7th November, 2026, at the Registered Office of the Company situated at 5, Hare Krishana IndustriarEstate, Bakrol, Ahmedabad, Daskroi, Gujarat, India, 382430 which commenced at 12:00 P.M. and concluded at 3:15 P.M. inter-alia has considered and approved Standalone and Consolidated Unaudited Financial Results of the Company for the Half year ended on 30th September, 2026 along with Limited Review Report. Kindly take the same on your record and oblige us. Thanking You For, Dolphin Kitchen Utensils and Appliances Limited (Formerly kno~wn as Sai Swami Metals and Alloys Limited) . OQl\)t\\14 "f(C\\tN Ult1'S\\.S Alm"AP P\.11;A llO. Nipun Anantla Bhagat Managing Director - DIN: 00065495 DOLPHINE KITCHEN UTENSILS AND APPLIANCES LIMITED ( Formally Known as Sai Swami Metal & Alloys Limited) ON:U27320GJ2022PLC135697 UnAudited Standalone Profit and loss statement for the Period ended on 30.09.2026 (Rs. In Lakhs) As at 30 As at 30 Particulars SEPTEMBER SEPTEMBER As at 31 MARCH 2026 2026 2025 I. Revenue from operations 485.77 891.55 1728.19 II. Other income 5.13 0.17 286.51 Ill. Total Revenue (I + II) 490.90 891. 72 2014.69 IV. Expenses: Purchases of Stock-in-Trade 549.56 1288.93 1382.14 progress and Stock-in-Trade -149. 96 -555.17 84.65 Employee benefits expense 11.64 15.87 28.50 Finance costs 0.06 3.92 3.88 Depreciation and amortization expense 16.10 8.13 39.24 Other expenses 13. 76 15.16 30.45 Total expenses 441.16 776.84 1568.85 Profit before exceptional and extraordinary items and tax (Ill-IV) 49.74 114.88 445.85 VI. Exceptional items 0.49 0.00 - VII. Profit before extraordinary items and tax (V - VI) 49.25 114.88 445.85 VIII. Extraordinary Items - - - IX. Profit before tax (VII- VIII) 49.25 114.88 445.85 X Tax expense: (1) Current tax 12.40 43.84 (2) Deferred tax 0.00 -2.41 Profit (Loss) for the period from continuing XI operations (VII-VIII) 36.85 114.88 404.42 XII Profit/ (loss) from discontinuing operations - - XIII Tax expense of discontinuing operations - - Profit/(loss) from Discontinuing operations (after XIV tax) (XII-XIII) - - - Profit (Loss) for the period (XI +XIV) 36.85 114.88 404.42 XVI Earnings per equity share: (1) Basic 0.28 0.92 3.15 (2) Diluted 0.28 0.92 3.15 Significant Accounting Policies Notes forming part of accounts " 1 The above Unaudited Financial Result have been reviewed by the Audit Committee and approved by the Board of the Directors of the compnayat their respective meeting held on 07.11.2026 The Statutory Auditors of the compnay have carried out the. the Limited Review of the above financial results of the 2 company and have expressed an unmodified opinion on the result 3 There are no investor complaints received pending as on September, 30 2026 Previous years/period figures have been regrouped/reclassified/restated, Whenever necessary to confirm to 4 classification of current year/period. AS17 Relating to Segment wise reporting is not applicable as the company operates in only one Primary Segment i.e 5 Steel and Metal For and on behalf of the Board Dolphin Kitchen Utensils and Appliances tlmlted (FomOOlPHttfKifC~1ntR~~ & ~ ..! j Nipun A. Bhagat OiREClOR DIN:00065495 Managing Director Date: 07.11.2026 Place: Ahmedabad DOLPHINE KJTCHEN UTENSILS AND APPLIANCES LIMITED ( Formally Known as Sai Swami Metal & Alloys Limited) CIN: L27320GJ2022PLC135697 UnAudited Standalone Balance sheet as at 30.09.2026 (Rs. In Lakhs) As at 30 As at 30 As at 31 MARCH Particulars SEPTEMBER SEPTEMBER 2025 2026 2026 I. EQUITY AND LIABILITIES 1 Shareholders' funds (a) Share capital .. 1325. 77 1253.27 1325.77 (b) Reserves and surplus 5037.54 4381.27 5000.69 6363.32 5634.54 6326.45 2 Share Application Warrants Pending for Allotment 100.59 3 Non-current liabilities (a) Long-term borrowings 328.42 343.85 339.36 (b) Deferred tax liabilities (Net) 0.40 2.81 0.40 328.82 346.66 339. 76 4 Current liabilities (a) Short-term borrowings 0.00 85.62 0.80 (b) Trade payables 110.91 187.2J 129.37 (A) total outstanding dues of micro enterprise and small enterprise ; and (B) total outstanding dues of creditors other than micro enterprise and small enterprise (c) Other current liabilities 212.38 119.95 222.82 (d) Short-term provisions 323.30 392.80 353.00 TOTAL 7015.43 6474.60 7019.21 II. ASSETS Non·current assets 1 (a) Property, Plant and Equipment and Intangible assets 163.42 204.13 173.37 (i) Property, Plant and Equipment (ii) Intangible Assets .. (iii) Capital work-in-progress (b) Non-current investments 400.52 410.44 400.52 (C) Long-term loans and advances (d) Other Non Current Assets 0.00 0.00 563.94 614.57 573.89 2 Current assets (a) Inventories 867.83 1357.68 717.87 (b) Trade receivables 1503.44 1911.06 1339.03 (c) Cash and cash equivalents 1.87 35.62 4.32 (d) Short-term loans and advances 19.67 16.80 16.80 (e) Other Current Assets 4058.67 2538.82 4367.30 6451.48 5859. 9'8 6445.32 TOTA~ 7015.43 6474.60 7019.21 For and on behalf of the Board Dolphin Kitchen Utensils and Appliances Limited '-°Kitti\l~~:ttv.L·' Nipun A. Bhagat · 1)\~E( •O R DIN:00065495 Mai.aging Director Date: 07.11.2026 Place: Ahmedabad DOLPHINE KITCHEN UTENSILS AND APPLIANCES LIMITED ( Formally Known as Sai Swami Metal & Alloys Limited) UNAUDITED CASH FLOW STATEMENT FOR THE.PERIOD ENDED 30.09.2026 (Rs. In Lakhs) As at 30 As at 30 As at 31 MARCH SEPTEMBER 2026 SEPTEMBER 2025 2026 A CASH FLOW FROM OPERATING ACTIVITIES : Net Profit before extraordinary items and tax 49.25 114.88 445.85 Adjustments for: Depreciation 16.10 8.13 39.24 Finance Cost 0.06 3.92 3.88 Provision For Taxation -12.40 0.00 -43.84 Transfer to reserves Transfer from reserves 0.01 0.00 Preliminary exp written off Provision For Deffered Tax 0.00 0.00 lnteresUDividend Income Operating Profit before working capital changes 53.02 126.93 445.12 Adjustments for : ( increase ) / decrea~e in o~eratin9 assets: Inventories -149.96 -144.50 84.65 Trade Receivable -164.41 427.53 Short Term loans & Advances -2.87 0.00 (Increase) I Decrease in Inventories 0.00 -555.16 Long Term Loans & Advances 0.00 0.00 Other Non Current Assets 0.00 0.00 Other Current Assets 308.63 -1794.74 -3623.22 Adjustments for : increase I (decrease) in o~eratin9 liabilities Trade payables -18.46 -15.56 -73.41 Other Current Liabilities -10.44 -15.15 87.72 Short Term Provisions Cash generated from operations 15.51 -2398.18 -2651.62 Direct taxes paid Cash flow before Extraordinary Items 15.51 -2398.18 -2651.62 Extraordinary Items NET CASH FROM OPERATING ACTIVITIES: 15.51 .,2398.18 ·2651.62 B CASH FLOW FROM INVESTING ACTIVITIES : Pu;chase of Fixed Assets -6.16 -0.85 Purchase of Investments Sale ·of Fixed Assets Sale I Written off of Investments 9.92 lnteresUDividend Received Net Cash used in investing activities -6.16 9.07 c CASH FLOW FROM FINANCING ACTIVITIES : Proceeds of Long Term Borrowings (net) -10.94 -34.88 -39.37 Proceeds of ShortTerm Borrowings (net) -0.80 2.74 -82.08 Net Increase/( Decrease) in Short term Borrowings Proceeds from Share Capital 591.50 Proceeds from Issue of Shares & Warrants -820.71 2763.90 Proceeds from Securities Premium " 2,691.33 Dividend Paid Dividend Tax Paid Finance Cost -0.06 -3.92 -3.88 Net Cash used in financial activities -11.80 2425.51 2638.56 Net increase in cash and cash equivalents(A+B+C) -2.45 27.32 -3.99 Cash and Cash equivalents at the beginning [Showing first 8,000 characters — download PDF for full document]