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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 04-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 30-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Consolidated
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 Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 04-02-2026   18:38:00
End date and time of board meeting 04-02-2026   19:00:00
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



Financial Results Ind-AS

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 8,919.87 29,869.98
Other income 1,232.99 4,537.69
Total income 10,152.86 34,407.67
2 Expenses
(a) Cost of materials consumed 4,158.71 13,156.58
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 821.99 585.76
(d) Employee benefit expense 625.38 1,782.16
(e) Finance costs 222.57 644.65
(f) Depreciation, depletion and amortisation expense 581.16 1,908.75
(f) Other Expenses
1 Other Expenses 3,054.78 10,704.70
Total other expenses 3,054.78 10,704.70
Total expenses 9,464.59 28,782.60
3 Total profit before exceptional items and tax 688.27 5,625.07
4 Exceptional items 0.00 0.00
5 Total profit before tax 688.27 5,625.07
6 Tax expense
7 Current tax 293.50 1,300.90
8 Deferred tax (107.72) (316.01)
9 Total tax expenses 185.78 984.89
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 502.49 4,640.18
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 502.49 4,640.18
17 Other comprehensive income net of taxes (776.74) (1,442.87)
18 Total Comprehensive Income for the period (274.25) 3,197.31
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 835.03 835.03
Face value of equity share capital 1 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 0.61 5.57
Diluted earnings (loss) per share from continuing operations 0.61 5.57
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 0.61 5.57
Diluted earnings (loss) per share from continuing and discontinued operations 0.61 5.57
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 04th February, 2026. 2 During the quarter, the Company has recognised an exchange loss of 156.19 lakhs in relation to foreign currency exposures - working capital loans, debtors and creditors. Exchange losses recognised in previous quarters specifically, for the quarter ended September 30, 2025, and the corresponding quarter ended December 31, 2024 amounted to 364.55 lakhs and -137.94 lakhs, respectively. 3 During the quarter, the Company has recognised the impact of enhanced gratuity liability of Rs 18.37 Lakhs pursuant to the new labour law provisions, resulting in an increase in employee benefit expenses 4 During the quarter, upon review of the inventory of SarlaFlex LLC, which forms part of the consolidated financial statements, it has been noted that inventory was damaged. Accordingly, the company made a one time provision for an amount of Rs 1,439.18 Lakhs in the books of accounts.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 (a). YARN 8,857.14 29,437.71
2 (b). WIND POWER 0.000898 0.0054638
Total Segment Revenue 8,946.94 29,984.09
Less: Inter segment revenue 27.07 114.11
Revenue from operations 8,919.87 29,869.98
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 (a). YARN 1,566.82 8,104.84
2 (b). WIND POWER (60.60) 305.42
Total Profit before tax 1,506.22 8,410.26
i. Finance cost 222.57 644.65
ii. Other Unallocable Expenditure net off Unallocable income 595.38 2,140.54
Profit before tax 688.27 5,625.07
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 (a). YARN 40,292.91 40,292.91
2 (b). WIND POWER 4,792.62 4,792.62
Total Segment Asset 45,085.53 45,085.53
Un-allocable Assets 33,786.53 33,786.53
Net Segment Asset 78,872.06 78,872.06
4 Segment Liabilities
Segment Liabilities
1 (a). YARN 10,013.54 10,013.54
2 (b). WIND POWER 62.68 62.68
Total Segment Liabilities 10,076.22 10,076.22
Un-allocable Liabilities 17,752.93 17,752.93
Net Segment Liabilities 27,829.15 27,829.15
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of defined benefit plan (0.48) (1.45)
Total Amount of items that will not be reclassified to profit and loss (0.48) (1.45)
2 Income tax relating to items that will not be reclassified to profit or loss (0.12) (0.37)
3 Amount of items that will be reclassified to profit and loss
1 Cash Flow Hedge (1,072.69) (2,229.11)
2 Foreign exchange differences in translating financial statements of foreign operations 26.34 226.30
Total Amount of items that will be reclassified to profit and loss (1,046.35) (2,002.81)
4 Income tax relating to items that will be reclassified to profit or loss (269.97) (561.02)
5 Total Other comprehensive income (776.74) (1,442.87)





Details of Impact of Audit Qualification

Amount in (Lakhs)

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 31-07-2027