Approved and taken on record the Unaudited Standalone Financial Results of the Company for the quarter and half year ended on 30th September, 2025, pursuant to Regulation 33 read with Regulation ....
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The Board of Sirohia & Sons Ltd (BSE SME-listed) approved its unaudited standalone financial results for H1 FY26 (half year ended 30 Sep 2025) at a meeting held on 13 November 2025. The company reported zero revenue from operations and a total income of ₹20.70 lakhs (vs ₹2.29 lakhs in H1 FY25), entirely from other income. Total expenses fell to ₹4.59 lakhs (vs ₹5.68 lakhs). Profit before tax stood at ₹16.11 lakhs, a sharp swing from a loss of ₹3.39 lakhs in the prior-year period. Profit after tax was ₹16.11 lakhs (vs a loss of ₹3.39 lakhs), translating to EPS of ₹0.16 (vs ₹(0.03)). The statutory auditor (H.R. Agarwal & Associates) issued an unmodified limited review report. Net cash from operating activities was positive at ₹15.79 lakhs, and reserves stood at ₹1,808.38 lakhs.
The company swung from a loss to a profit on the back of higher other income, but with zero operating revenue its core business remains inactive. Short-term price action may be positive on the headline turnaround, but investors should note the earnings are not from operations and most of the balance sheet is parked in loans and advances.