Controls and Procedures
−Removed: As defined in Rule 13a-15(e) under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), disclosure controls and procedures are controls and procedures designed to ensure that information required to be disclosed in reports filed or submitted under the Exchange Act is recorded, processed, summarized and reported on a timely basis, and that such information is accumulated and communicated to management, including the Company’s Chief Executive Officer and Chief Financial Officer, as appropriate to allow timely decisions regarding required disclosure.
−Removed: The Company’s disclosure controls and procedures include components of the Company’s internal control over financial reporting.
−Removed: 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 December 31, 2025 (the “Evaluation Date”).
−Removed: 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.
+Added: Evaluation of Disclosure Controls and Procedures
+Added: The Company's management, under the supervision and with the participation of the Chief Executive Officer (“CEO”) and Chief Financial Officer (“CFO”), evaluated the effectiveness of the Company's disclosure controls and procedures, as defined in Exchange Act Rule 13a-15(e), as of March 31, 2026 (the “Evaluation Date”).
+Added: Based upon that evaluation, the CEO and CFO concluded that the Company’s disclosure controls and procedures were effective.
Changes in Internal Control over Financial Reporting
−Removed: There were no changes in the Company’s internal controls over financial reporting during the Company’s most recent fiscal quarter that have materially affected, or are reasonably likely to materially affect, the Company’s internal controls over financial reporting.
+Added: There were no changes in the Company’s internal controls over financial reporting that occurred during the fiscal quarter ended March 31, 2026 that have materially affected, or are reasonably likely to materially affect, the Company’s internal controls over financial reporting.
Other Information
13 unchanged sentences
*101 The following financial information from SIFCO Industries, Inc.
−Removed: 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:
−Removed: (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: Quarterly Report on Form 10-Q for the quarter ended March 31, 2026 filed with the SEC on May 8, 2026, formatted in XBRL includes:
+Added: (i) Consolidated Condensed Statements of Operations for the fiscal periods ended March 31, 2026 and 2025, (ii) Consolidated Condensed Statements of Comprehensive Income for the fiscal periods ended March 31, 2026 and 2025, (iii) Consolidated Condensed Balance Sheets as of March 31, 2026 and September 30, 2025, (iv) Consolidated Condensed Statements of Cash Flow for the fiscal periods ended March 31, 2026 and 2025, (iv) Consolidated Condensed Statements of Shareholders’ Equity for the periods March 31, 2026 and 2025, and (v) the Notes to the Consolidated Condensed Financial Statements.
*104 Cover Page Interactive Data File:
4 unchanged sentences
SIFCO Industries, Inc.
−Removed: February 11, 2026 /s/ George Scherff
+Added: May 8, 2026 /s/ George Scherff
George Scherff
1 unchanged sentence
(Principal Executive Officer)
−Removed: February 11, 2026 /s/ Jennifer Wilson
−Removed: Jennifer Wilson
+Added: May 8, 2026 /s/ Eric B.
Chief Financial Officer
1 unchanged sentence
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.