Sarla Performance Fibers Limited — Quarter and year ended March 31, 2026
| Location | Address |
|---|---|
| Regd. Off. & Works 1 | Survey No. 59/1/4, Amli Piparia Industrial Estate, Silvassa-396 230, U.T. Dadra & Nagar Haveli |
| Works 2 | Survey No. 64/2/3/4,61/1,61/2,62/5,63/5,63/7, Amli Piparia Industrial Estate, Silvassa-396 230, U.T. Dadra & Nagar Haveli |
| Works 3 | Survey No. 213/P, Plot No. 11 & 12, Dadra-396 191, U.T. Dadra & Nagar Haveli |
| Vapi Works | Shed No. A1/48, 100 Sheds Area, GIDC, Vapi-396 195 (Gujarat) |
| PARTICULARS | Standalone | Consolidated | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| Quarter Ended | 31-Mar-26 AUDITED | 31-Dec-25 UNAUDITED | 31-Mar-25 AUDITED | Year Ended | 31-Mar-26 AUDITED | 31-Mar-25 AUDITED | 31-Mar-26 AUDITED | 31-Mar-25 AUDITED | ||
| 1 Revenue From Operations | 9,850.18 | 8,863.11 | 9,331.16 | 39,634.33 | 42,366.67 | 40,123.22 | 42,710.09 | 10,033.06 | 25.28 | |
| 2 Other Income | 1,126.90 | 1,233.40 | 201.71 | 5,745.21 | 2,434.95 | 5,664.60 | 2,518.92 | 258.28 | 10,291.34 | |
| 3 Total Income (1+2) | 10,977.08 | 10,096.51 | 10,232.87 | 45,379.54 | 44,806.12 | 45,787.82 | 45,229.01 | 10,291.34 | 4,025.31 | |
| 4 Expenses | ||||||||||
| a) Cost of raw material consumed | 4,036.64 | 3,758.47 | 4,025.12 | 16,807.45 | 20,092.22 | 17,353.42 | 20,082.27 | 1,095.30 | 2,164.39 | |
| b) Changes in inventories of finished goods and work in progress | 134.91 | 131.41 | 134.91 | 2,483.90 | 1,998.77 | 2,446.17 | 2,128.54 | 401.96 | 611.94 | |
| c) Employee benefit expenses | 610.73 | 575.54 | 562.31 | 2,449.48 | 2,431.86 | 2,537.15 | 2,502.16 | 2,153.23 | 2,941.79 | |
| d) Finance costs | 179.25 | 222.57 | 222.57 | 4,594.56 | 9,569.13 | 453.90 | 453.90 | 2,543.15 | 2,631.44 | |
| e) Depreciation and amortisation expenses | 594.94 | 562.31 | 562.31 | 4,594.56 | 9,569.13 | 453.90 | 453.90 | 2,543.15 | 2,631.44 | |
| f) Impairment expenses | 4,794.56 | 3,055.65 | 3,005.65 | 9,894.60 | 9,698.90 | 3,543.22 | 12,581.43 | 3,743.14 | 9,434.31 | |
| g) Other expenses | 795.13 | 799.33 | 779.33 | 3,754.55 | 3,753.50 | 15,294.79 | 15,294.79 | 6,172.37 | 6,147.71 | |
| 5 Total expenses (a to f) | 10,222.53 | 9,845.55 | 10,238.38 | 45,410.25 | 43,017.92 | 37,814.45 | 37,814.45 | 7,885.87 | 7,858.87 | |
| 6 Profit/(loss) before Exceptional Item and Tax (3-4) | 754.55 | 251.38 | (5,436.1) | 2,413.38 | 2,418.51 | 6,140.88 | 6,140.88 | (1,540.89) | (174.93) | |
| 7 Exceptional Items | (5,436.1) | (3,160.55) | (5,436.1) | (20,085.30) | (15,155) | 6,140.88 | (1,540.89) | (174.93) | (1,331.63) | |
| 8 Profit before Tax (5-6) | (4,681.96) | (7,713.26) | (174.93) | (1,540.89) | (1,331.63) | 7,885.92 | 7,858.87 | 7,885.92 | 7,858.87 | |
| 9 Tax Expense | (34.64) | 30.37 | (7.64) | (1,046.35) | (997.95) | (2,949.32) | (2,474.21) | (2,049.91) | (2,947.59) | |
| 10 Profit after Tax (7-8) | 8.72 | (1,269.01) | (6.86) | (132.68) | 0.36 | 6,154.83 | 6,235.74 | (81.09) | (79.64) | |
| 11 Other Comprehensive Income | ||||||||||
| a) Items not be reclassified to profit or loss | ||||||||||
| b) Items that will be reclassified to profit or loss | ||||||||||
| 12 Total Comprehensive Income | 6,154.83 | 6,235.74 | (81.09) | (79.64) | 0.49 | 6,235.74 | 6,154.50 | 0.34 | 835.03 | |
| 13 Profit attributable to | ||||||||||
| a) Owners of the company | 6,154.83 | 6,235.74 | (81.09) | (79.64) | 0.49 | 6,235.74 | 6,154.50 | 0.34 | 835.03 | |
| b) Non Controlling Interest |
| Particulars | Period Ending | Standalone | Consolidated | ||||||
|---|---|---|---|---|---|---|---|---|---|
| 31-Mar-25 | 31-Mar-26 | 31-Dec-25 | 31-Mar-26 | 31-Mar-25 | 31-Mar-26 | 31-Dec-25 | 31-Mar-26 | ||
| Status | AUDITED | AUDITED | UNAUDITED | AUDITED | AUDITED | AUDITED | UNAUDITED | AUDITED | |
| 1. Segment Revenues (Net) | |||||||||
| (a) YARN | 8,800.38 | 9,846.01 | 8,889.80 | 9,947.91 | 2,149.05 | 1,566.81 | 2,737.53 | 2,737.53 | |
| (b) WIND POWER | 41,107.60 | 41,840.76 | 43,915.68 | 43,915.67 | (502.26) | (60.60) | (24.05) | (196.84) | |
| Less: Intersegment Income | – | – | – | – | – | – | – | – | |
| Net Sales/Income from Operations (a+b) | 49,907.98 | 51,686.77 | 52,805.48 | 53,863.58 | 50,815.42 | 50,292.02 | 51,648.13 | 51,643.42 | |
| 2. Segment Results | |||||||||
| (a) YARN | 2,839.92 | 2,632.70 | 2,981.93 | 2,490.38 | 2,149.05 | 1,566.81 | 2,737.53 | 2,737.53 | |
| (b) WIND POWER | (502.26) | (502.26) | (60.60) | (24.05) | (24.05) | (60.60) | (196.84) | (196.84) | |
| Less: Interest cost (Unallocable) | 722.85 | 572.57 | 401.40 | 401.40 | 401.40 | 722.85 | 828.39 | 828.39 | |
| Less: Admin Cost (Unallocable) | 1,403.26 | 1,403.26 | 1,064.42 | 1,064.42 | 1,064.42 | 1,403.26 | 3,544.41 | 3,544.41 | |
| Less: Exceptional Items | – | – | – | – | – | – | – | – | |
| Total Profit Before Tax after Exceptional Items | 763.08 | (71,695.95) | 2,103.38 | 1,413.41 | 7,885.87 | 1,922.69 | 7,885.87 | 7,885.87 | 7,885.87 |
| 3. Segment Assets | 43,915.68 | 43,915.68 | 39,539.67 | 40,292.91 | 38,093.31 | 33,786.53 | 37,058.71 | 37,058.71 | |
| (a) YARN | 43,915.68 | 43,915.68 | 39,539.67 | 40,292.91 | 38,093.31 | 33,786.53 | 37,058.71 | 37,058.71 | |
| (b) WIND POWER | 42,068.42 | 42,068.42 | 20,452.18 | 41,810.05 | 28,639.31 | 33,786.53 | 37,058.71 | 37,058.71 | |
| Total | 82,668.75 | 77,679.80 | 80,823.58 | 75,266.44 | 75,266.44 | 75,266.44 | 75,266.44 | 75,266.44 | |
| 4. Segment Liabilities | 8,572.88 | 8,572.88 | 14,091.24 | 8,993.74 | 15,080.98 | 8,993.74 | 15,080.98 | 15,080.98 | |
| (a) YARN | 8,572.88 | 8,572.88 | 14,091.24 | 8,993.74 | 15,080.98 | 8,993.74 | 15,080.98 | 15,080.98 | |
| (b) WIND POWER | 15,579.79 | 15,579.79 | 11.08 | 11.08 | 11.08 | 11.08 | 11.08 | 11.08 | |
| Total | 27,503.17 | 25,851.78 | 30,640.79 | 26,272.64 | 31,638.52 | 26,272.64 | 31,638.52 | 31,638.52 | |
| 5. Capital Employed | 35,342.80 | 35,342.80 | 25,448.43 | 32,508.57 | 26,729.06 | 32,508.57 | 26,729.06 | 26,729.06 | |
| (a) YARN | 35,342.80 | 35,342.80 | 25,448.43 | 32,508.57 | 26,729.06 | 32,508.57 | 26,729.06 | 26,729.06 | |
| (b) WIND POWER | 11,150.20 | 11,150.20 | 20,520.24 | 11,516.20 |
| Particulars | As at March 31, 2026 (Audited) | As at March 31, 2025 (Audited) |
|---|---|---|
| I ASSETS | ||
| (1) Non-current assets | ||
| (a) Property, Plant and Equipment | 21,749.01 | 23,866.45 |
| (b) Capital Work in progress | 443.40 | (0.00) |
| (c) Other Intangible assets | 21.28 | 30.62 |
| (d) Financial Assets | ||
| (i) Investments accounted for using equity method | – | – |
| (ii) Other Investments | 28,407.86 | 23,625.44 |
| (iii) Loans | 30.08 | 8.35 |
| (iv) Other financial assets | 66.20 | 82.93 |
| (e) Non current Tax Assets (Net) | 226.22 | 44.32 |
| (h) Deferred Tax Assets (Net) | 1.52 | – |
| (f) Other non-current assets | 578.17 | 412.33 |
| Total non-current assets | 51,523.75 | 48,070.43 |
| (2) Current assets | ||
| (a) Inventories | 7,736.42 | 9,992.12 |
| (b) Financial Assets | ||
| (i) Investments | 8,386.28 | 4,934.25 |
| (ii) Trade receivables | 11,469.88 | 9,444.71 |
| (iii) Cash and cash equivalents | 269.32 | 248.24 |
| (iv) Bank balances other than (iii) above | 38.35 | 35.30 |
| (v) Loans | 23.69 | 14.81 |
| (vi) Other financial assets | 2,316.82 | 1,223.72 |
| (c) Other current assets | 1,329.45 | 1,302.87 |
| Total current assets | 31,570.20 | 27,196.01 |
| Total Assets | 83,093.95 | 75,266.44 |
| II EQUITY AND LIABILITIES | ||
| Equity | ||
| (a) Equity Share capital | 835.03 | 835.03 |
| (b) Preference Share Capital | 7,824.85 | – |
| (b) Other Equity | 42,814.74 | 48,151.91 |
| Equity attributable to equity share holders | 51,474.62 | 48,986.94 |
| Non-controlling interests | (11.24) | 6.86 |
| Total equity | 51,463.38 | 48,993.80 |
| Liabilities | ||
| (1) Non-current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings | 3,525.64 | 1,775.42 |
| (ia) Lease Liabilities | 450.38 | 679.97 |
| (b) Provisions | 160.57 | 112.50 |
| (c) Deferred tax liabilities (Net) | 1,586.42 | 1,883.99 |
| Total non-current liabilities | 5,723.02 | 4,451.87 |
| (2) Current liabilities | ||
| (a) Financial Liabilities | ||
| (i) Borrowings |