Shivom Investment & Consultancy Ltd Revives Operations Post-CIRP

For the half-year ended September 30, 2025, Shivom Investment & Consultancy Ltd reported a Profit After Tax of Rs. 1.35 crore.
Profit Before Tax stood at Rs. 1.16 crore.

Reader Takeaway: Positive revival signs post-CIRP with reported profits; trading suspension remains a key concern.

What just happened

Shivom Investment & Consultancy Ltd announced its unaudited standalone financial results for the half-year ended September 30, 2025. During this period, the company posted a Profit After Tax (PAT) of Rs. 1.35 crore on revenue from operations of Rs. 1.70 crore. For the quarter ended September 30, 2025, PAT was Rs. 0.56 crore on revenue of Rs. 0.85 crore. Basic Earnings Per Share (EPS) for the half-year was Rs. 0.21.
The company also approved the notice for its Annual General Meeting (AGM) scheduled for December 30, 2025. Key corporate actions discussed include the appointment of statutory auditors and applications for a name change and alteration of the company's main object clause.

Why this matters

This announcement signifies a crucial step in Shivom Investment's revival journey after undergoing the Corporate Insolvency Resolution Process (CIRP). The return to financial reporting and the scheduling of an AGM indicate a move towards operational normalcy. However, the company's securities remain suspended from trading on the stock exchange, a critical factor for shareholders.

The backstory

The company was admitted into CIRP by the National Company Law Tribunal (NCLT) on February 7, 2024. The NCLT approved the resolution plan on August 18, 2025. New management is reportedly implementing this plan with assurances of sufficient resources for revival.

What changes now

The board's approval of the financial results and corporate actions paves the way for future strategic moves, including potential name and object clause changes. The AGM will provide a platform for shareholders to engage with the new management and discuss the revival strategy.

Risks to watch

The primary risk remains the continued suspension of trading in the company's securities. Regulatory violations were cited as the reason for this suspension. Until trading resumes, liquidity for shareholders is non-existent. The success of the revival plan hinges on effective execution by the new management.

Peer comparison

As Shivom Investment's shares are suspended, direct peer comparison based on recent trading performance is not feasible. However, companies emerging from CIRP typically face challenges in restoring market confidence and resuming normal trading operations.