3 unchanged sentences
In designing and evaluating the disclosure controls and procedures, management recognizes that any controls and procedures, no matter how well designed and operated, can provide only reasonable assurance of achieving the desired control objectives, and management is required to apply its judgment in evaluating the cost-benefit relationship of possible controls and procedures.
−Removed: Management of the Company, under the supervision and with the participation of the Chief Executive Officer and Chief Financial Officer, carried out an evaluation of the effectiveness of the design and operation of the Company’s disclosure controls and procedures pursuant to Exchange Act Rule 13a-15(e) as of June 30, 2025 (the “Evaluation Date”).
+Added: Management of the Company, under the supervision and with the participation of the Chief Executive Officer and Chief Financial Officer, carried out an evaluation of the effectiveness of the design and operation of the Company’s disclosure controls and procedures pursuant to Exchange Act Rule 13a-15(e) as of December 31, 2025 (the “Evaluation Date”).
Based upon that evaluation, the Chief Executive Officer and Chief Financial Officer concluded that the Company’s disclosure controls and procedures were effective at the reasonable assurance level.
4 unchanged sentences
therefore, the items have been omitted and no reference is required in this Quarterly Report.
+Added: 10.1 Amendment to Share Purchase Agreement, dated September 27, 2024, by and between SIFCO Irish Holdings Ltd.
+Added: and TB2 S.r.l., filed as Exhibit 10.1 to the Company’s Form 8-K dated October 3, 2024, and incorporated herein by reference.
+Added: 10.2 Loan and Security Agreement dated October 17, 2024 among Siena Lending Group LLC, SIFCO Industries, Inc., Quality Aluminum Forge, LLC and each of the Affiliates of the Borrowers signatory thereto from time to time as guarantors, filed as Exhibit 10.1 to the Company’s Form 8-K dated October 23, 2024, and incorporated herein by reference.
+Added: **10.3 Offer Letter delivered by SIFCO Industries, Inc.
+Added: to Jennifer Wilson on October 22, 2024, filed as Exhibit 10.1 to the Company’s Form 8-K dated October 25, 2024, and incorporated herein by reference.
+Added: **10.4 Resignation agreement and release of claims , between SIFCO Industries, Inc.
+Added: and Jennifer Wilson on January 28, 2026, filed as Exhibit 10.1 to the Company’s Form 8-K dated February 3, 2026, and incorporated herein by reference.
+Added: *31.1 Certification of Chief Executive Officer pursuant to Rule 13a-14(a) / 15d-14(a)
+Added: *31.2 Certification of Chief Financial Officer pursuant to Rule 13a-14(a) / 15d-14(a)
+Added: *32.1 Certification of Chief Executive Officer pursuant to 18 U.S.C.
+Added: *32.2 Certification of Chief Financial Officer pursuant to 18 U.S.C.
+Added: *101 The following financial information from SIFCO Industries, Inc.
+Added: Quarterly Report on Form 10-Q for the quarter ended December 31, 2025 filed with the SEC on February 11, 2026, formatted in XBRL includes:
+Added: (i) Consolidated Condensed Statements of Operations for the fiscal periods ended December 31, 2025 and 2024, (ii) Consolidated Condensed Statements of Comprehensive Income for the fiscal periods ended December 31, 2025 and 2024, (iii) Consolidated Condensed Balance Sheets as of December 31, 2025 and September 30, 2025, (iv) Consolidated Condensed Statements of Cash Flow for the fiscal periods ended December 31, 2025 and 2024, (iv) Consolidated Condensed Statements of Shareholders’ Equity for the periods December 31, 2025 and 2024, and (v) the Notes to the Consolidated Condensed Financial Statements.
+Added: *104 Cover Page Interactive Data File:
+Added: the cover page XBRL tags are embedded within the Inline XBRL document and are contained with Exhibit 101
+Added: * Filed herewith.
+Added: ** Management contract or compensatory plan or arrangement.
+Added: Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.
+Added: SIFCO Industries, Inc.
+Added: February 11, 2026 /s/ George Scherff
+Added: George Scherff
+Added: Chief Executive Officer
+Added: (Principal Executive Officer)
+Added: February 11, 2026 /s/ Jennifer Wilson
+Added: Jennifer Wilson
+Added: Chief Financial Officer
+Added: (Principal Financial Officer)
Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.