Key Event

The Board of Directors of Sirohia & Sons Limited held a meeting on May 27, 2026, which commenced at 5:00 PM and concluded at 5:20 PM.

Key Quantitative Figures (Standalone, Rs. in Lakhs)

For the Year Ended March 31, 2026:

  • Total Expenses: ₹23.40
  • Profit/(Loss) before Tax: ₹3.21
  • Tax Expense: ₹0.00 (Breakdown: Current Tax ₹0.00, Deferred Tax ₹0.00, Tax Expense of Earlier Years ₹0.00)
  • Profit/(Loss) for the period (Net Loss): ₹3.21
  • Total Comprehensive Income for the period: ₹3.21
  • Paid-up Equity Share Capital (Face Value ₹10/- per share): ₹1,025.51
  • Reserves excluding Revaluation Reserves: ₹1,811.61
  • Earnings Per Share (Basic, not annualised): ₹0.03

For the Half Year Ended March 31, 2026 (Balancing Figure):

  • Profit/(Loss) for the period (Net Loss): (₹12.90)
  • Total Comprehensive Income for the period: (₹12.90)
  • Earnings Per Share (Basic, not annualised): (₹0.13)

Statement of Assets and Liabilities as at March 31, 2026:

  • Total Equity: ₹2,837.12 (Equity Share Capital: ₹1,025.51; Reserves & Surplus: ₹1,811.61)
  • Total Liabilities: ₹2,902.73
  • Total Assets: ₹2,902.73
  • Non-Current Assets: ₹425.75 (Fixed Assets: ₹17.58; Investments: ₹407.00; Deferred Tax Asset: ₹0.67; Other Non-Current Assets: ₹0.50)
  • Current Assets: ₹2,476.98 (Trade Receivables: ₹0.00; Cash and Cash Equivalents: ₹1.21; Loans and Advances: ₹2,469.21; Other Current Assets: ₹6.56)
  • Current Liabilities: ₹65.61 (Provisions: ₹64.41; Other Current Liabilities: ₹1.20)

Cash Flow Statement for the Year Ended March 31, 2026:

  • Net Cash from Operating Activities: (₹1.74)
  • Net Cash from Investing Activities: ₹0.00
  • Net Cash from Financing Activities: ₹0.00
  • Net decrease in cash and cash equivalents: (₹1.74)
  • Opening Cash & Cash Equivalents: ₹2.95 (Cash on Hand: ₹0.01; Cash at Bank: ₹2.94)
  • Closing Cash & Cash Equivalents: ₹1.21 (Cash on Hand: ₹0.01; Cash at Bank: ₹1.20)

Dates of Action

  • Financial Period: Half year and year ended March 31, 2026.
  • Board Meeting Date: May 27, 2026.
  • Auditor's Report Date: May 27, 2026.

Parties Involved

  • Statutory Auditors: M/S H. R. Agarwal & Associates, Chartered Accountants (Firm Registration No. 323029E).
  • Stock Exchange: Bombay Stock Exchange Limited, SME Division.
  • Audit Signatory: CA. Shyam Sundar Agarwal, Partner (Membership No. 060033).

Auditor's Opinion

The statutory auditors, H. R. Agarwal & Associates, have issued an unmodified opinion on the standalone financial results for the year ended March 31, 2026. They concluded that the financial results give a true and fair view and are presented in accordance with the requirements of Regulation 33.

Additional Information

  • The company operates mainly in one business segment.
  • No investor complaints were outstanding at the beginning or end of the quarter.
  • The figures for the half year ended March 31, 2026, are balancing figures between the audited full-year amounts and the previously published year-to-date amounts for the half year ended September 30, 2025.