Sarla Performance Fibers Limited announced the outcome of its Board Meeting held on February 04, 2026. The Board of Directors has considered and approved the Unaudited Financial Results (Standalone and Consolidated) for the quarter and nine months ended December 31, 2025. The Board Meeting commenced at 06:38 PM and concluded at 07:00 PM. The disclosure will also be made available on the company's website, www.sarlafibers.com, in accordance with Regulation 46 of the Listing Regulations. The accompanying independent auditor's review report highlights certain matters for attention. One such matter pertains to Sarlafle x Inc., a subsidiary, whose interim financial results are prepared on a going concern basis despite the suspension of manufacturing operations since December 2017 and negative net worth. Additionally, investments made by the wholly-owned subsidiary, M/s. Sarla Overseas Holdings Limited (SOHL), in three Joint Ventures are not consolidated due to unresolved disputes or non-receipt of financial information. While these investments have been tested for impairment, the impact on the consolidated results remains unconfirmed. The review report also notes that the interim financial results of two subsidiaries, reflecting total assets of ₹1,999.85 Lakhs and total revenues of ₹283.29 Lakhs and ₹86.03 Lakhs for the quarter and year-to-date ended December 31, 2025, respectively, have not been reviewed by any auditor and were solely based on management certification.