Integrated Filing — IndAS



General information about company
Scrip Code 526885
NSE Symbol SARLAPOLY
MSEI Symbol NOTLISTED
ISIN INE453D01025
Name of company Sarla Performance Fibers Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-Jul-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 30-Jul-2025   12:20:00
End date and time of board meeting 30-Jul-2025   13:35:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Whether the company has any related party?
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.
Whether the company is a high value debt listed entity according to regulation 15 (1A)?
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?
Latest Date on which RPT policy is updated
Indicate Company website link for updated RPT policy of the Company
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
Not Applicable n



Financial Results Ind-AS
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 1016529000
Other income 234853000
Total income 1251382000
2 Expenses
(a) Cost of materials consumed 424135000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -6605000
(d) Employee benefit expense 53122000
(e) Finance costs 21187000
(f) Depreciation, depletion and amortisation expense 64325000
(f) Other Expenses
1 Other Expenses 444619000 444619000
Total other expenses 444619000
Total expenses 1000783000
3 Total profit before exceptional items and tax 250599000
4 Exceptional items 0
5 Total profit before tax 250599000
6 Tax expense
7 Current tax 32048000
8 Deferred tax -8081000
9 Total tax expenses 23967000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 226632000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period 226632000
17 Other comprehensive income net of taxes -63520000
18 Total Comprehensive Income for the period 163112000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 83503000
Face value of equity share capital 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.71
Diluted earnings (loss) per share from continuing operations 2.71
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 2.71
Diluted earnings (loss) per share from continuing and discontinued operations 2.71
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results
Textual Information(1) 1. The Audit Committee has reviewed these results and the Board of Directors have approved the above results at their meeting held on 30th July 2025 n2. Figures of three months ended March 31 2025 are the balancing figures between audited figures in respect of the full financial year and the published year to date figures upto the third quarter of the relevant financial year n3. During the quarter, the Company has recognised an exchange loss of Rs. 1,127.82 lakhs in relation to foreign currency exposures - working capital loans, debtors and creditors. Exchange losses recognised in previous quarters specifically, for the quarter ended March 31, 2025, and the corresponding quarter ended June 30, 2024 amounted to Rs. 115.99 lakhs and Rs. 19.81 lakhs, respectively.



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Yarn 997728000 997728000
2 Windmill 22000000 22000000
Total Segment Revenue 1019728000
Less: Inter segment revenue 3199000 3199000
Revenue from operations 1016529000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Yarn 362602000 362602000
2 Windmill 3453000 3453000
Total Profit before tax 366055000
i. Finance cost 21187000 21187000
ii. Other Unallocable Expenditure net off Unallocable income 94269000 94269000
Profit before tax 250599000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Yarn 4373727000 4373727000
2 Windmill 504207000 504207000
Total Segment Asset 4877934000 4877934000
Un-allocable Assets 3053420000 3053420000
Net Segment Asset 7931354000 7931354000
4 Segment Liabilities
Segment Liabilities
1 Yarn 908169000 908169000
2 Windmill 7156000 7156000
Total Segment Liabilities 915325000 915325000
Un-allocable Liabilities 1778095000 1778095000
Net Segment Liabilities 2693420000 2693420000
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of Defined Benefit Plan -48000 -48000
Total Amount of items that will not be reclassified to profit and loss -48000
2 Income tax relating to items that will not be reclassified to profit or loss -12000
3 Amount of items that will be reclassified to profit and loss
1 Cash Flow Hedge -84835000 -84835000
Total Amount of items that will be reclassified to profit and loss -84835000
4 Income tax relating to items that will be reclassified to profit or loss -21351000
5 Total Other comprehensive income -63520000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 CNK AND ASSOCIATES LLP CHARTERED ACCOUNTANTS Yes 31-Jul-2027