5268852026-04-012026-06-305268852026-06-305268852026-04-012026-06-30in-capmkt:OtherExpenses1Member5268852026-04-012026-06-30in-capmkt:ReportableSegments1Member5268852026-04-012026-06-30in-capmkt:ReportableSegments2Member5268852026-04-012026-06-30in-capmkt:ReportableSegments1Member5268852026-04-012026-06-30in-capmkt:ReportableSegments2Member5268852026-04-012026-06-30in-capmkt:ReportableSegments1Member5268852026-06-30in-capmkt:ReportableSegments1Member5268852026-04-012026-06-30in-capmkt:ReportableSegments2Member5268852026-06-30in-capmkt:ReportableSegments2Member5268852026-04-012026-06-30in-capmkt:ReportableSegments1Member5268852026-06-30in-capmkt:ReportableSegments1Member5268852026-04-012026-06-30in-capmkt:ReportableSegments2Member5268852026-06-30in-capmkt:ReportableSegments2Member5268852026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss15268852026-04-012026-06-30AuditorDomain15268852026-04-012026-06-30in-capmkt:AuditedMember5268852026-06-30in-capmkt:AuditedMember5268852026-04-012026-06-30in-capmkt:AdjustedMember5268852026-06-30in-capmkt:AdjustedMember5268852026-04-012026-06-30AuditQualification1iso4217:INRxbrli:pureiso4217:INRxbrli:shares526885SARLAPOLYNOTLISTEDINE453D01025SARLA PERFORMANCE FIBERS LIMITEDMain BoardEquity2026-04-012027-03-312026-08-052026-07-28INRLakhsQuarterlyFirst quarterMulti segment2026-08-0514:05:002026-08-0516:30:00Statement on impact of audit qualificationfalsefalseNot applicable2026-04-012026-06-30UnauditedStandalone104040400027842100013188250004682170000-14498000577940002796300060545000313318000913339000405486000040548600061919000254300008734900003181370000000318137000777790003959160007950300014400440.0039 <br /> 1. The Audit Committee has reviewed these results and the Board of Directors have approved the above results at their meeting held on 05th August, 2026. <br /> 2. Figures of three months ended March 31, 2026 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. <br /> During the quarter ended March31, 2026, the Company sold 11,1% Non-Cumulative Redeemable Preference Shares held in 3. its wholly owned subsidiary, Sarla Flex Inc., having a face value of USD 10,00,000 each, for consideration of USD 11,000 per share. <br /> (a) In the standalone Financials, Based on the carrying amount of the said Preference Shares of Rs. 7,824.85 lakhs (gross of impairment of Rs. 2,280.10 Lakhs carried out in earlier years), the sale transaction has resulted in a loss amounting to Rs. 5,433.16 lakhs, which has been recognized as an Exceptional Item in the statement of Profit and Loss for the quarter and year ending 31st March 2026. <br /> For the sale and write off of the loss for the above transaction and subsequent receipt of the sales proceeds, the company has applied for the necessary approvals from the regulators and the same is still awaited as on date. <br /> The management is pursuing with the Authorized Dealer to get the necessary approvals at the earliest <br /> (b) In the Consolidated Financials, the sale transaction has resulted in a loss amounting to Rs 7,713.26 Lakhs (since Provision for Impairment of Rs 2,280.10 Lakhs recorded in the earlier years in the standalone financials statements were eliminated due to consolidation adjustments) which has been recognized as an Exceptional Item in the statement of Profit and Loss for the quarter and year ending 31st March 2026. <br /> 4. During the quarter ended June 30,2026, the Company completed the buyback of 40,00,000 (Forty Lakhs) equity shares at a price of Rs.110 per equity share, in accordance with the applicable provisions of the Companies Act, 2013, the SEBI (Buy-Back of Securities) Regulations, and other applicable laws. Consequently, the paid-up equity share capital of the Company stands reduced to the extent of the shares bought back.Other Expenses313318000YARN1018191000WIND POWER24815000104300600026020001040404000YARN512220000WIND POWER75440005197640002796300086315000405486000YARN4081225000WIND POWER458209000453943400035965230008135957000YARN1348158000WIND POWER64510001354609000180715400031617630001. The Audit Committee has reviewed these results and the Board of Directors have approved the above results at their meeting held on 05th August, 2026. <br /> 2. Figures of three months ended March 31, 2026 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. <br /> During the quarter ended March31, 2026, the Company sold 11,1% Non-Cumulative Redeemable Preference Shares held in 3. its wholly owned subsidiary, Sarla Flex Inc., having a face value of USD 10,00,000 each, for consideration of USD 11,000 per share. <br /> (a) In the standalone Financials, Based on the carrying amount of the said Preference Shares of Rs. 7,824.85 lakhs (gross of impairment of Rs. 2,280.10 Lakhs carried out in earlier years), the sale transaction has resulted in a loss amounting to Rs. 5,433.16 lakhs, which has been recognized as an Exceptional Item in the statement of Profit and Loss for the quarter and year ending 31st March 2026. <br /> For the sale and write off of the loss for the above transaction and subsequent receipt of the sales proceeds, the company has applied for the necessary approvals from the regulators and the same is still awaited as on date. <br /> The management is pursuing with the Authorized Dealer to get the necessary approvals at the earliest <br /> (b) In the Consolidated Financials, the sale transaction has resulted in a loss amounting to Rs 7,713.26 Lakhs (since Provision for Impairment of Rs 2,280.10 Lakhs recorded in the earlier years in the standalone financials statements were eliminated due to consolidation adjustments) which has been recognized as an Exceptional Item in the statement of Profit and Loss for the quarter and year ending 31st March 2026. <br /> 4. During the quarter ended June 30,2026, the Company completed the buyback of 40,00,000 (Forty Lakhs) equity shares at a price of Rs.110 per equity share, in accordance with the applicable provisions of the Companies Act, 2013, the SEBI (Buy-Back of Securities) Regulations, and other applicable laws. Consequently, the paid-up equity share capital of the Company stands reduced to the extent of the shares bought back.Cash Flow Hedge1039380001039380002615900077779000UnauditedQualified opinionCNK AND ASSOCIATES LLP CHARTERED ACCOUNTANTStrue2027-07-311318825000131882500091333900091333900031813800031813800044813595700081359570003161763000316176300049741930004974193000We draw attention to the fact that the Company had, during the financial year 2025-26, recognized loss of Rs. 5,433.16 lakhs (net of reversal of impairment provision of Rs. 2,280.10 lakhs carried out in earlier years) on sale of 1% Non-Cumulative Redeemable Preference Shares held in its wholly owned subsidiary, Sarla Flex Inc. The necessary regulatory approvals applied for by the Company in respect of the said sale, the write-off of the aforesaid loss, and the receipt of sale proceeds thereof, were awaited as on the date of our audit report on the audited Standalone Financial Results of the Company for the quarter and year ended 31st March, 2026, dated 22nd April, 2026, which formed the basis for the qualified opinion expressed by us therein. <br /> As at 30th June, 2026, an amount of Rs. 1,11,59,132.60 (Rs. 111.59 lakhs), representing the consideration recoverable towards the aforesaid sale, is carried out under Other Receivables. The aforesaid regulatory approvals, the write-off of the loss, and the receipt of the balance sale proceeds, continue to remain awaited as on the date of this report. Pending receipt of such approvals, we are unable to comment on the recoverability of the said balance and the consequential impact, if any, that this matter may have on the Statement for the quarter and year to date period ended 30th June, 2026. <br /> <br /> Note to the financial Results: <br /> During the quarter, the Company sold 11,1% Non-Cumulative Redeemable Preference Shares held in its wholly owned subsidiary, Sarla Flex Inc., having a face value of USD 10,00,000 each, for consideration of USD 11,000 per share. <br /> In the Consolidated Financials, the sale transaction has resulted in a loss amounting to Rs 7,713.26 Lakhs (since Provision for Impairment of Rs 2,280.10 Lakhs recorded in the earlier years in the standalone financials statements were eliminated due to consolidation adjustments) which has been recognized as an Exceptional Item in the statement of Profit and Loss for the quarter and year ending 31st March 2026. <br /> For the sale and write off of the loss for the above transaction and subsequent receipt of the sales proceeds, the company has applied for the necessary approvals from the regulators and the same is still awaited as on date. <br /> The management is pursuing with the Authorized Dealer to get the necessary approvals at the earliestQualified opinionRepetitiveNot ApplicableNot ApplicableAuditor have qualified the opinion as the approvals from the regulators is still awaited but the Management, based on its assessment of the facts and circumstances, believes that such approvals are procedural in nature and do not cast any uncertainty on the transactionThis being a regulatory non-compliance we are unable to quantify the amount of penalty that may be imposed by the regulator to regularize this transaction pending clearance KRISHNA KUMAR JHUNHUNWALAKAYVANNA SHAHSACHIN ABHAYANKARSURESH AGASKARMUMBAI2026-08-05