Shivom Investment & Consultancy Limited reported a net profit of ₹134.59 lakh for the half-year ended September 30, 2025, rising 29% quarter-on-quarter. Revenue from operations stood at ₹170.17 lakh, a marginal increase from the prior period.

The Mumbai-based consultancy, which emerged from the Corporate Insolvency Resolution Process (CIRP) in August 2025, also approved its annual accounts for FY25 and scheduled its Annual General Meeting for December 30, 2025.

Financial Performance

For H1FY26, total revenue remained flat at ₹170.17 lakh compared to the first half of FY25, as no comparative figures were disclosed for the previous year's corresponding period in the standalone results. However, operating profitability improved significantly due to controlled expenses.

Profit before tax (PBT) for the half-year was ₹116.11 lakh. This figure improved sequentially from ₹78.64 lakh in Q2FY26, despite a spike in other expenses in Q3FY26 to ₹48.02 lakh from ₹6.04 lakh in the preceding quarter.

What the Numbers Show

The net profit for H1FY26 was boosted by a deferred tax credit of ₹18.48 lakh. Without this non-cash accounting adjustment, the profit after tax would have matched the PBT of ₹116.11 lakh. This indicates that the operational profit generation remains stable, with the bottom-line improvement largely attributable to tax accounting rather than core operational margin expansion.

Balance Sheet and Cash Flow

As of September 30, 2025, total assets stood at ₹3,720.39 lakh, down from ₹4,224.68 lakh at the end of March 2025. Trade receivables decreased to ₹3,642.37 lakh from ₹4,188.75 lakh, suggesting improved collection efficiency or settlement of dues post-resolution.

Cash and cash equivalents rose to ₹60.51 lakh from ₹22.09 lakh at the end of FY25. The company reported a net cash inflow from investing activities of ₹38.66 lakh during the half-year, primarily from changes in loans and advances. Borrowings were significantly reduced to ₹50.00 lakh from ₹2,862.50 lakh at the end of FY25, reflecting debt resolution under the CIRP plan.

Corporate Actions

The Board of Directors approved several key matters:

• Approval of unaudited standalone financial results for H1FY26.
• Approval of annual accounts for FY25.
• Appointment of statutory auditors for one year.
• Regularization of directors appointed post-CIRP.
• Application for reservation of name change and alteration in main object clause.

The company is currently searching for a Company Secretary. Trading in securities remains suspended on stock exchanges due to earlier violations of SEBI regulations during the insolvency process.

Shivom Investment & Consultancy Limited (BSE: 539833) has formally published its unaudited standalone financial results for the quarter ended June 30, 2026, in national and regional newspapers. The company notified the BSE on August 16, 2026, regarding the publication in Standard Post (English) and Pratahkal (Marathi) on August 15, 2026, pursuant to Regulation 47(1) of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

The financial extract confirms the results previously approved by the Board of Directors on August 14, 2026. For Q1 FY27, the company reported a standalone net profit of ₹66.26 lakh, a decline from ₹76.07 lakh in the preceding quarter ended March 31, 2026. Revenue from operations fell to ₹71.35 lakh from ₹76.33 lakh in Q4 FY26.

Financial Performance

The unaudited results highlight a transitional phase in the company’s business model as it shifts from investment and consultancy to manufacturing. Total expenses remained low at ₹5.09 lakh, comprising employee benefits of ₹1.50 lakh and other expenses of ₹3.59 lakh. There were no finance costs, depreciation, or cost of materials consumed reported for the period.

The company reported no other income in the current quarter, contrasting with ₹2.20 lakh recorded in the previous quarter. The statutory auditors, Patel Soni Shah & Co., reviewed the results and issued an unqualified report with an emphasis of matter regarding the strategic pivot.

Strategic Context

Patel Soni Shah & Co. highlighted that the company altered its main object from investment and consultancy to manufacturing during the preceding year. This change is part of a strategic revival plan implemented by new management following the Corporate Insolvency Resolution Process (CIRP).

Key regulatory developments include:

• The National Company Law Tribunal (NCLT), Mumbai Bench-IV, approved the Resolution Plan on August 18, 2025.
• Management and control are now vested with the Successful Resolution Applicant.
• An application for revocation of trading suspension and activation of equity listing was filed with the stock exchange on April 16, 2025, and remains under process.

The full financial results are available on the company’s website at theshivom.com .