Updates

DOLPHIN OFFSHORE ENTERPRISES (INDIA) LIMITED MAY FAIR, A-11, SECOND FLOOR, NEW FAIR CO-OPERATIVE HOUSING SOCIETY LTD., 26, S. V. ROAD, BANDRA (WEST), MUMBAI 400050. Email : info@dolphinoffshore.com Mob No. +91 6357073229 28th July, 2026 Corporate Relations Department National Stock Exchange of India Limited Exchange Plaza, Plot No. C/1, G-Block, Bandra Kurla Complex, Bandra (E), Mumbai – 400051. SYMBOL: DOLPHIN Sub.: Submission of OCR copy of Financials results for the quarter ended on 30th June, 2026 Dear Sir/Ma’am, With reference to your e-mail dated 27th July, 2026, regarding the submission of a machine- readable/legible copy of the Financial Results for the quarter ended 30th June, 2026, we hereby submit the OCR-enabled (machine-readable) copy of the Financial Results, which were originally filed with the Exchange on 24th July, 2026. Please find enclosed the OCR-enabled (machine-readable) copy of the Financial Results for the quarter ended 30th June, 2026, in compliance with your aforesaid communication. We request you to kindly take the same on your records. For, Dolphin Offshore Enterprises (India) Limited Krena Khamar Company Secretary Membership No. A62436 Website: www.dolphinoffshore.com CIN: L11101MH1979PLC021302 ® REGISTERED TRADE MARK MAHENDRA N. SHAH & CO. T.No. : Office: 079-29705151-52 CHARTERED ACCOUNTANTS E-mail: office@mnshahca.com 201,Plnnacle Business Park Nr.Auda Garden,Prahladnagar Ahmedabad-380 015 Independent Auditor's review report on Quarterly Unaudited Financial Results of Dolphin Offshore Enterprise (India) Limited ("the company") Pursuant to Regulation 33 of the SEel (Listing Obligations and Pisclosure Requirements) Regulations, 2015, as amended The Board of Directors of Dolphin Offshore Enterprise (India) Limited 1. We have reviewed the accompanying statement of unaudited standalone financial results of Dolphin Offshore Enterprise (India) Limited ("the company") for the quarter ended June 30, 2026 ("the Statement") attached herewith, being submitted by the Company pursuant to the requirement of Regulation 33 of the SEBI(Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. read with relevant circulars issued by SEBI (the "Listing Regulations") 2. This statement, which is the responsibility of the Company's Management and approved by the Company's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review in accordance with the Standard on Review Engagement (SRE) 2410, "Review of interim Financial information Performed by the independent Auditor of the Entity" issued by the Institute of Chartered Accountants of India ("ICAI"). This Standard requires that we plan and perform the review to obtain moderate assurance as to whether the Statement is free of matenal misstatement. A review of interim financial information consists of making inquiries, primarily of the Company's personnel responsible for financial and accounting matters and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with standards on Auditing speclflec under Section 143(10) of the Companies Act, 2013 and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit 34, prescribed under section 133 of the Act and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the SEBl (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended, including the manner in which it is to be disclosed, or that it contains any material misstatement. 5. Emphasis of Matter Wedraw attention to the accompanyingStatement in respectof the ExpectedCredit loss (ECl) provision. Basedon management'sdetailed evaluation of the ageingand recoverability of trade receivables, including balancespertaining to earlier periods, the management has recognized an Expected Credit loss (ECl) provision of Rs. 502.18 lakhs up to the quarter endedJune30, 2026. Ourconclusionis not modifiedin respectof above matter. For, Mahendra N Shah & Co. Chartered Accountants FRN : 105775W CA Chirag Shah Partner Date: July 24, 2026 Membership No. 045706 Place: Ahmedabad UDIN: 1..6D~51-06 ~F",\OP:t2b 1 DOLPHIN OFFSHORE ENTERPRISES IINDIAlliMITE'D*""..... '''''..'....... Itra,I"M,I,WMM._J ."ClOMO~tiCW CD.Of'MMtoclr'M '".".OOINte~A'W.'MC.t.J.\.MM.'tlfttN.lMI: Isit, --.; ,.-...,.....•. nllft......,. OfUNoWOIn.JlMOA&.OHIt~......,.. ... ,....... n.....",.OII.M111...lIIt. (R..,,,...."... ,opl_thar. clot. QUirt., ."d.4 Year."dad 40 'onIcuIan '/JOLIOU '/1I/20U '/lO/lOU 11l1/101' UllaUdiltcl AuclilOcI Ul\audllOd Aucliltd 1 'nco_lrom "-nu. 'I)~ ltomoptratlons NUl 515.00 ~.OO 1.17,U5 IblOther'ncome 471.7. IS7Ul 19U6 280S.7S TOII"nco_ nUl 1.099.71 111.46 U79.00 1bpt.HI 'I)CostofI'IIIl'~11COIIsurntd!Oth"Optlldna hpeftHI 52.10 17.97 I.SO 6..,4 IblEIlIPloyt.b*neftts..penH' 22.66 7.53 7.64 3O.S1 (elfln.ftCf('oil 389.61 In.') U4~ 769.56 IellDepreciationIndlmonIqtlon "pen, .. 1307.1.7, 0.12 0.06 0.31 (.1Olh., ."".nlt. "2.U 27.U 491.61 • Tote'bpt".., _.,donal_......... 101.40 7H.st 110.74 1)61.)' 'rolll from""ore 10. nUl ,,300.1) 71.n UIUJ l '0la 01p 1d 'o ..f ..t .a ..' It..... "'000.11 0 •S te. 11:1.71 71.71 1.611.n (.)CurrentT_ o 0 (blSIIon/(Eaa:t••,ptO¥bIonofIncIoIMleO01ur. ye.n (70.41) (70.41' d Otr."tdTa< 306) II397.01 II.OS (1065.49 TOtl'T.. (lpt" .. '0.6) 1"7.01 SU6 1nuo 7• 'roIlIAIl"T .. 'I.OS 1197.11 114.0. 375U' OtherCOInjlf.h.nllv.l"come I_,".ml ,h., willnotberecluslfted 10p,oll, or10Stlnt'01110' 0 0 . • Tb ol lh Oe 'm (ol ,"Pth '. ., "'''w '1thi vll tab ,e .~ ,,c ,,I ,.. ,. ,. ,.I" f. lc >I "t 'o h.~o J,o >f Ot, r0 lo' d'ou V( un ,et01' xl 91.0' 1.6910 .OI '7SUS 10 ,.Id...pequitY capital(IKe..... of111.1/" 400.05 ~.OS 400.05 ~.oS 11 OtherEquitY 0 0 0 18.60S.26 11 IMnIropptr ",,,Icyoflb.1./. udI(nof .M".1IMd lot~...rt..) u. ( b., JO... ll"ttc( l''' (' '' "s. l) b.) 0 0. 22 33 . ', 14 4 0 03 31 1 93. DOLPHIN OFFSHORE ENTERPRISES (INDIA) LIMITED MAY'AlII.A·I1.$leONOflOOIl.H(WfAIHO OP(MllV("OUSINGsocurr ITD.le, S.V.ROADW, IDMI IWUl~ MUMMI_00050, [mill: 1nro\!!lciolrhlnolhhoruom MobNo.+916357073229 Notes: 1. Theabove financialresults havebeen reviewedbytheAuditCcmmlttee and thereafter approved bythe BoardofDirectorsoftheCompanyIntheir respectivemeetlngs heldonJuly24.2026. 2. Thestatutory auditors ofthe companyhavecarried out a"LimitedReview'"ofthe above results as per Regulation 33 orthe SEBI(ListingObligationand DisclosureRequirements) Regulations. 201~ . 3. TheFinancialresults (orthequarter endedJune30,2026howebeenprepared Inaccordance with the Companies(lndlan AccountingStandards) Rules,201S(IndAS)prescribed under Section 133 ofthe CompanIesAct,2013 and other recognizedaccountingpractices and policies tothe extent applicable. 4. TheCompanyoperates Inasinglesegmentand Inlinewith IndAS·108 -"Operating Segments", the operatIons or the Company rail under " all & GasOffshore Support Services • which Is considered tobetheonlyreportable businesssegment 5. The figures of Corresponding previous period are reclasslfled, regrouped, and rearranged wherever necessary soastomakethemcomparablewithcurrent period's figures. Date: 24/07/2026 for, Dolphin Offshore Enterprises (India) LImited, Place:Ahmedabad Rupesh Kantllal Savla Managing Director DIN:00126303 W,bJlt': www.dolphlnoffsho••.com CIN:L [Showing first 8,000 characters — download PDF for full document]