Sabar Flex India Limited reported a 63.3% decline in net profit to ₹25.89 lakhs for the year ended March 31, 2026, down from ₹70.51 lakhs in the previous year. Revenue from operations fell 29.4% to ₹10,434.74 lakhs in FY26 from ₹14,771.82 lakhs in FY25, primarily impacted by reduced material consumption costs which dropped to ₹10,091.61 lakhs. The Board of Directors approved the audited standalone and consolidated financial results at a meeting held on May 30, 2026.

Standalone Financial Performance

The company's finance costs declined significantly to ₹84.37 lakhs in FY26 from ₹243.44 lakhs in FY25, providing some relief to the bottom line. Total expenses for the year stood at ₹10,438.99 lakhs compared to ₹14,669.73 lakhs in the prior year. Profit before tax decreased to ₹26.86 lakhs from ₹102.38 lakhs. The basic earnings per share (EPS) for FY26 was ₹0.13, down from ₹0.37 in the previous year.

Balance Sheet and Cash Flow

The standalone balance sheet as of March 31, 2026, showed total assets of ₹7,887.07 lakhs, an increase from ₹7,440.25 lakhs in the previous year. Trade receivables rose to ₹4,389.49 lakhs from ₹3,744.71 lakhs, while inventories decreased to ₹1,956.39 lakhs from ₹2,072.02 lakhs. Cash and cash equivalents stood at ₹6.17 lakhs at the end of the period.

Net cash flow from operating activities improved to ₹26.45 lakhs in FY26 compared to an outflow of ₹546.72 lakhs in FY25. Net cash used in investing activities was ₹205.72 lakhs, while financing activities provided a net inflow of ₹161.83 lakhs.

Consolidated Results and Auditor's Report

The consolidated financial results, which include wholly owned subsidiaries Abode Foods & Beverages Private Limited and Pionex Agricom Private Limited, mirrored the standalone performance with revenue of ₹10,434.74 lakhs and a net profit of ₹25.89 lakhs. The consolidated balance sheet reflected a larger asset base of ₹19,169.30 lakhs, driven by short-term loans and advances of ₹8,091.63 lakhs and trade receivables of ₹7,725.80 lakhs.

The statutory auditor, M/s. Bhatt Shah Mekhia & Co., issued an unmodified and unqualified opinion on the financial results. The auditor noted certain disputes regarding the quality of finished goods supplied to customers, which the company is actively resolving. The company confirmed it remains outside the purview of the Large Corporate criteria as of March 31, 2026.

Source: https://lodr-files.dhan.co/lodr-inputs/Company/INE0DZ101013/dc87cfd986eb400b.pdf

Sabar Flex India Limited has submitted its Structured Digital Database (SDD) Compliance Certificate for the financial year ended March 31, 2026, to the National Stock Exchange. The certification confirms the company's adherence to the provisions of Regulation 3(5) and 3(6) of the Securities and Exchange Board of India (Prohibition of Insider Trading) Regulations, 2015. This compliance ensures that the company maintains a secure system for handling Unpublished Price Sensitive Information (UPSI), safeguarding market integrity and shareholder interests.

The certificate, issued by Abhishek Chhajed, Partner of SCS & Co. LLP, validates that the company has established a robust internal digital database. The system includes access controls, captures the nature of UPSI with precise date and time stamps, and maintains a comprehensive audit trail. The database is designed to be non-tamperable and is capable of retaining records for a period of 8 years, meeting regulatory standards for data preservation.

Compliance Status and Event Capture

During the financial year under review, the company was required to capture two specific events within the SDD. The certification confirms that Sabar Flex India Limited successfully captured both mandated events. The practicing company secretary reported that no instances of non-compliance were observed during the previous financial year, indicating a clean record of adherence to the regulatory framework.

Regulatory Context

As the company is listed on the SME NSE Platform, the provisions of Regulation 24A of the SEBI (LODR) Regulations, 2015, are not applicable to it. Consequently, the compliance submission was made pursuant to the Standard Operating Process under SEBI (PIT) Regulations, 2015, specifically referencing NSE Circular Ref. No: NSE/CML/31 dated October 18, 2024. The Managing Director, Hikmatbahadur Krishabahadur Kunwar, authorized the submission of the compliance certificate to the exchange.