Outcome of Board Meeting held on 11/02/2026 for Approval Of Standalone and Consolidated Unaudited Financial Results annexed with Auditor''s Review Report for the Quarter ended 31st December, 2025.
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Silver Oak (India) Limited's Board, at its meeting on 11 February 2026, approved the standalone and consolidated unaudited financial results for the quarter and nine months ended 31 December 2025. On a consolidated basis, total income nearly doubled YoY to ₹49.68 lakhs in Q3 (from ₹25.34 lakhs), driven by its subsidiary APT Infrastructure Private Limited, and the net loss narrowed sharply to ₹(12.90) lakhs from ₹(61.06) lakhs a year earlier. Standalone, however, the company is almost non-operational with revenue of just ₹0.16 lakhs in Q3 and ₹0.46 lakhs for 9M FY26, and continues to post losses of ₹(39.17) lakhs for the quarter and ₹(112.51) lakhs for 9M FY26. Standalone reserves remain deeply negative at ₹(1,187.18) lakhs, while consolidated reserves stand at ₹249.60 lakhs. Statutory auditors Mahendra Badjatya & Co. issued an unqualified limited review report on both sets of results.
The sharp improvement on a consolidated basis and the strong contribution from the subsidiary are positives, but the standalone entity remains a loss-making shell with negative net worth, meaning shareholder value still depends almost entirely on the subsidiary's performance. Short-term stock reaction may be muted given ongoing losses and weak standalone fundamentals.