Sarla Performance Fibers Q3 FY26 results: PAT up, revenue down, one-time inventory loss

Going ConcernEmphasis Of MatterExceptional ItemPat Growth 25pctRevenue DeclineResults View source PDF Explain this filing

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Price reactionminutes from the announcement price · days from the prior close

-12.9%Reaction day

₹93.00

prior close

₹91.40

announcement price

After-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used-1.0%-11.9% vs market

Other Textile Products peers, median of 173sector-0.5%-12.4% vs sector

On the reaction day the stock moved 11.9 pts less than Nifty Microcap 250 and 12.4 pts less than its Other Textile Products peers, over the same two closes: a difference in percentage points, not a measure of what the filing did.

Minutes after the announcementfrom the announcement price · no benchmark

Stock

-5.3

10m

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15m

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30m

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Sessions after the filingfrom the prior close

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Reaction day

-12.9-1.0-11.9-0.5-12.4

Next day

-16.3-1.8-14.5-0.7-15.6

-11.8+0.8-12.6+1.0-12.9

-11.6+1.8-13.3+0.6-12.2

-14.5+1.2-15.7-0.2-14.3

-9.7+0.7-10.4-0.1-9.5

-14.4-1.5-12.9-1.6-12.8

15d

-12.0-2.5-9.6-3.6-8.4

-13.0-7.2-5.8-6.9-6.0

-16.2-8.9-7.3-11.3-4.8

+1.9+5.5-3.5-1.1+3.0

UpDownMarket · Nifty Microcap 250Sector · Other Textile Products peers, median of 173Pending

Minute windows have no benchmark: there is no intraday index history to compare against.

AI summary

Sarla Performance Fibers reported Q3 FY26 standalone PAT of Rs 1,917.60 lakhs, up sharply from Rs 1,185.43 in Q3 FY25. Nine-month standalone PAT rose about 40% to Rs 6,104.64 lakhs, but revenue declined around 8% to Rs 29,784.15 lakhs. The company booked a one-time provision of Rs 1,439.18 lakhs for damaged inventory at subsidiary SarlaFlex LLC. The auditor flagged going concern uncertainty for Sarlaflex Inc. (operations suspended since December 2017, negative net worth) and unconsulated JV investments as emphasis of matter.

Likely market impact

Mixed: strong standalone profit growth offset by revenue decline and a large one-time inventory provision; subsidiary going concern issue flagged by auditor.