Sanathan Textiles Limited — Audit Report / Information 2026

May 15, 2026

Sanathan Textiles LTD.

Yarns for the Fabric of Life

www.sanathan.com

CORPORATE OFFICE

15th Flr., D Wing, Trade World Bldg., Kamala Mills Compound, Senapati Bapat Marg, Lower Parel (W), Mumbai 400013.

Tel No. 022-66343312 -16 / 022-24963304 - 07 / 022-66109036 - 40

FACTORY ADDRESS

Unit 1. Survey Plot No.187/4/1/2,250, 251 P 257/1 & 258/3, Vill. Surangi, Silvassa, Dadra and Nagar Haveli 396230.

Unit 2. Survey Plot No.320/1/1/2/1/1,314/1,315&314/P, Vill. Surangi, Silvassa, Dadra and Nagar Haveli 396230.

Tel. No. 91-9081179797 / 91-9714109659

REGISTERED OFFICE

SRV NO. 187/4/1/2, Near Surangi Bridge, Surangi Dadra & Nagar Haveli Silvasta Dadra & Nagar Haveli Dn 396230.

Email: sales@sanathan.com

COMPANY IDENTIFICATION NO. L17299DN2005PLC005690

Date: May 15, 2026

To, National Stock Exchange of India Limited Exchange Plaza, Plot No. C/1, G Block, Bandra-Kurla Complex, Bandra (East), Mumbai-400051.	BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Mumbai-400001.

Trading Symbol: SANATHAN

Scrip Code: 544314

Ref. No: - 2026-2027/May26/113

Dear Sirs/Madam,

Sub: Outcome of Board Meeting held on Friday, May 15, 2026

We hereby submit, pursuant to Regulations 33 and 30 read with Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, ("Listing Regulations"), that the Board of Directors of Sanathan Textiles Limited ("the Company") had its meeting today i.e., Friday, May 15, 2026, at 14:30 hours IST and concluded at 18:30 hours IST, inter alia considered, approved the Audited Standalone and Consolidated Financial Results of the Company along with the Audit Reports for the Quarter and Financial Year ended March 31, 2026, pursuant to Regulation 33 of the Listing Regulations, which has been duly reviewed and recommended by the Audit Committee and the same is enclosed as Annexure I.

Further as required in terms of Regulation 33(3)(d) of the Listing Regulations, we hereby confirm and declare that the Statutory Auditors of the Company M/s. Walker Chandiok & Co LLP, (FRN: 001076N/N500013), have issued Audit Report with un-modified opinion on the Audited Standalone and Consolidated Financial Results of the Company for the Quarter and Financial Year ended March 31, 2026.

We request you to take the same on your record.

Thanking You,

Yours faithfully,

For Sanathan Textiles Limited

Jude Dsouza

Jude Patrick Dsouza

Company Secretary and Compliance Officer

1111111111111111111111111111111111111111111111111111111111111111111111

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Walker Chandiok & Co LLP

Walker Chandiok & Co LLP
42nd Floor, Building Commerz III,
International Business Park,
Oberoi Garden City,
Off Western Express Highway
Goregaon East,
Mumbai - 400013
Maharashtra, India
T +91 22 6626 2699

Independent Auditor's Report on Consolidated Annual Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended)

To the Board of Directors of Sanathan Textiles Limited

Opinion

1. We have audited the accompanying consolidated annual financial results (the 'Statement') of Sanathan Textiles Limited (the 'Holding Company') and its subsidiaries (the Holding Company and its subsidiaries together referred to as the 'Group'), for the year ended 31 March 2026, attached herewith, being submitted by the Holding Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('Listing Regulations').

2. In our opinion and to the best of our information and according to the explanations given to us and based on the consideration of the reports of other auditors on separate audited financial statements as referred to in paragraph 12 below, the Statement:

(i) includes the annual financial results of the following entities:
1. Sanathan Polycot Private Limited; and
2. Universal Texturisers Private Limited

(ii) presents financial results in accordance with the requirements of Regulation 33 of the Listing Regulations; and

(iii) gives a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ('Ind AS') prescribed under section 133 of the Companies Act, 2013 (the 'Act') read with the Companies (Indian Accounting Standards) Rules, 2015, and other accounting principles generally accepted in India, of the consolidated net profit after tax and other comprehensive income and other financial information of the Group for the year ended 31 March 2026.

Basis for Opinion

1. We conducted our audit in accordance with the Standards on Auditing specified under section 143(10) of the Act. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Statement section of our report. We are independent of the Group, in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (the 'ICAI') together with the ethical requirements that are relevant to our audit of the consolidated financial results under the provisions of the Act, and the rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us together with the audit evidence obtained by the other auditors in terms of their reports referred to in paragraph 12 of the Other Matters section below, is sufficient and appropriate to provide a basis for our opinion.

Chartered Accountants

Offices in Ahmedabad, Bengaluru, Bhubaneswar, Chandigarh, Chennai, Dehradun, Goa, Gurugram, Guwahati, Hyderabad, Indore, Kochi, Kolkata, Mumbai, New Delhi, Noida and Pune

Walker Chandiok & Co LLP is registered with limited liability with identification number AAC-2085 and has its registered office at L-41, Connaught Circus, Outer Circle, New Delhi, 110001, India

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Walker Chandiok & Co LLP

Independent Auditor's Report on Consolidated Annual Financial Results of Sanathan Textiles Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont'd)

Responsibilities of Management and Those Charged with Governance for the Statement

1. The Statement has been prepared on the basis of the consolidated annual financial statements and has been approved by the Holding Company's Board of Directors. The Holding Company's Board of Directors is responsible for the preparation and presentation of the Statement that gives a true and fair view of the consolidated net profit and other comprehensive income, and other financial information of the Group in accordance with the Ind AS prescribed under section 133 of the Act read with the Companies (Indian Accounting Standards) Rules, 2015 and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. The respective Board of Directors of the companies included in the Group are responsible for maintenance of adequate accounting records in accordance with the provisions of the Act, for safeguarding the assets of the Group, and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls, that were operating effectively, for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the financial results, that give a true and fair view and are free from material misstatement, whether due to fraud or error. These financial results have been used for the purpose of preparation of the Statement by the Directors of the Holding Company, as aforesaid.

2. In preparing the Statement, the respective Board of Directors of the companies included in the Group, are responsible for assessing the ability of the Group, to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the respective Board of Directors either intends to liquidate the Group or to cease operations, or has no realistic alternative but to do so.

3. Those respective Board of Directors are also responsible for overseeing the financial reporting process of the companies included in the Group.

Auditor's Responsibilities for the Audit of the Statement

1. Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with Standards on Auditing specified under section 143(10) of the Act will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error, and are considered material if, individually, or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this Statement.

2. As part of an audit in accordance with the Standards on Auditing specified under section 143(10) of the Act, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

3. Identify and assess the risks of material misstatement of the Statement, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control;

4. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3) (i) of the Act, we are also responsible for expressing our opinion on whether the Holding Company has adequate internal financial controls with reference to financial statements in place and the operating effectiveness of such controls;

5. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors;

6. Conclude on the appropriateness of Board of Directors use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the ability of the Group, to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Statement or, if such disclosures are inadequate, to modify our opinion. Our conclusions

Chartered Accountants

Offices in Ahmedabad, Bengaluru, Bhubaneswar, Chandigarh, Chennai, Dehradun, Goa, Gurugram, Guwahati, Hyderabad, Indore, Kochi, Kolkata, Mumbai, New Delhi, Noida and Pune

Walker Chandiok & Co LLP is registered with limited liability with identification number AAC-2085 and has its registered office at L-41, Connaught Circus, Outer Circle, New Delhi, 110001, India

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Walker Chandiok & Co LLP

Independent Auditor's Report on Consolidated Annual Financial Results of Sanathan Textiles Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont'd)

are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Group to cease to continue as a going concern;

• Evaluate the overall presentation, structure and content of the Statement, including the disclosures, and whether the Statement represents the underlying transactions and events in a manner that achieves fair presentation; and

• Obtain sufficient appropriate audit evidence regarding the financial statements of the entities or business activities within the Group, to express an opinion on the Statement. We are responsible for the direction, supervision and performance of the audit of financial information of such entity included in the Statement, of which we are the independent auditors. For the other entities included in the Statement, which have been audited by the other auditors, such other auditors remain responsible for the direction, supervision and performance of the audits carried out by them. We remain solely responsible for our audit opinion.

• We communicate with those charged with governance of the Holding Company regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal controls that we identify during our audit.

• We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.
• We also performed procedures in accordance with circular issued by the SEBI under Regulation 33 (8) of the Listing Regulations, to the extent applicable.

Other Matters

1. We did not audit the annual financial statements of two subsidiaries included in the Statement whose financial information reflect total assets of ₹ 2,836.96 Crores as at 31 March 2026, total revenues of ₹ 843.96 Crores, total net loss after tax of ₹ 115.27 Crores, total comprehensive loss of ₹ 133.83 Crores and net cash outflows of ₹ 12.44 Crores for the year ended on that date, as considered in the Statement. These annual financial statements have been audited by other auditors whose audit reports have been furnished to us by the management, and our opinion in so far as it relates to the amounts and disclosures included in respect of these subsidiaries is based solely on the audit reports of such other auditors, and the procedures performed by us as stated in paragraph 11 above.

Our opinion is not modified in respect of this matter with respect to our reliance on the work done by and the reports of the other auditors.

1. The Statement includes the consolidated financial results for the quarter ended 31 March 2026, being the balancing figures between the audited consolidated figures in respect of the full financial year and the published unaudited year-to-date consolidated figures up to the third quarter of the current financial year, which were subject to limited review by us.

For Walker Chandiok & Co LLP

Chartered Accountants

Firm Registration No.: 001076N/N500013

Rajni Mundra
Partner
Membership No.: 058644

UDIN: 26058644DSWILPP4911

Place: Mumbai
Date: 15 May 2026

Chartered Accountants

Offices in Ahmedabad, Bengaluru, Bhubaneswar, Chandigarh, Chennai, Dehradun, Goa, Gurugram, Guwahati, Hyderabad, Indore, Kochi, Kolkata, Mumbai, New Delhi, Noida and Pune

Walker Chandiok & Co LLP is registered with limited liability with identification number AAC-2085 and has its registered office at L-41, Connaught Circus, Outer Circle, New Delhi, 110001, India

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Sanathan
Textiles LTD.
Yarns for the Fabric of Life
www.sanathan.com

CORPORATE OFFICE
15th Flr., D Wing, Trade World Bldg., Kamala Mills Compound, Senapati Bapat Marg, Lower Parel (W), Mumbai 400015.
Tel No. 021-66343312 -16 / 021-84963304 - 07 / 022-66105036 - 40

FACTORY ADDRESS
Unit 1: Survey Plot No.187/4/1/2,250, 251 P 257/1,8 356/3, Vill. Surangi, Silvassa, Dadra and Nagar Haveli 356230.
Unit 2: Survey Plot No.320/1/1/2/1/1,314/1,315&314/P, Vill. Surangi, Silvassa, Dadra and Nagar Haveli 356230.
Tel. No. 91-9181179787 / 91-9714109659

REGISTERED OFFICE
DIV NO. 187/4/1/2, Near Surangi Bridge, Surangi Dadra & Nagar Haveli Silvassa Dadra & Nagar Haveli Dn 356230.
Email: sales@sanathan.com
COMPANY IDENTIFICATION NO. L17295D12005PLCom5690

A Statement of Consolidated Financial Results for the quarter and year ended 31 March 2026
(Amount in ¥ Crores, except otherwise stated)

Sr. no.	Particulars	Three months ended			Year ended
		31 March 2026	31 December 2025	31 March 2026	31 March 2026	31 March 2025
		(Refer note 3)	(Unaudited)	(Refer note 3)	(Audited)	(Audited)
1	Income
	(+) Revenue from operations	1,169.18	1,078.67	732.18	3,811.18	2,998.61
	(b) Other income	60.1	4.24	2.98	19.40	16.74
	Total Income	1,175.19	1,082.91	736.16	3,830.58	3,019.35
2	Expenses
	(a) Cost of materials consumed	867.88	769.29	497.94	2,733.95	2,109.66
	(b) Purchases of stock-in-trade	6.12	1.19	0.61	13.48	6.49
	(c) Changes in inventories of finished goods, stock-in-trade and work-in-progress	(59.00)	3.94	8.02	(83.75)	5.02
	(d) Employee benefits expense	34.55	35.70	25.07	125.28	99.74
	(e) Finance costs	36.92	35.83	2.47	95.85	17.96
	(f) Depreciation and amortisation expenses	32.24	30.71	11.56	93.10	45.86
	(g) Other expenses	225.20	211.34	132.18	737.87	514.17
	Total expenses	1,143.91	1,088.60	677.55	3,715.78	2,798.50
3	Profit / (loss) before tax for the period/ year (1-2)	31.28	(5.09)	57.31	114.80	216.45
4	Tax expense
	(a) Current tax	15.50	9.05	13.42	53.50	52.51
	(b) Deferred tax (credit)/ charge	(57.9)	(5.37)	0.24	(16.05)	3.49
	Total tax expense	9.71	(0.32)	13.66	37.45	55.00
5	Profit / (loss) after tax for the period / year (3-4)	21.57	(4.77)	43.65	77.35	160.45
6	Other comprehensive (loss)/income
	Items that will not be reclassified to profit or loss
	(a) Re-measurement of defined benefit plans	0.39	0.67	0.14	0.91	(0.35)
	(b) Income-tax effect on above	(0.09)	(0.17)	(0.03)	(0.22)	0.09
	Items that will be reclassified to profit or loss
	(a) Net changes in the tax value of cash flow hedge	(0.43)	1.51	-	(22.53)	-
	(b) Income-tax effect on above	0.08	(0.26)	-	3.87	-
	Other comprehensive (loss)/income for the period/ year	(0.05)	1.75	0.11	(17.97)	(0.26)
7	Total comprehensive income / (loss) for the period/ year (5 + 6)	21.52	(3.02)	43.76	59.38	160.19
8	Profit / (loss) for the period / year attributable to:
	Owners of the Parent	21.57	(4.77)	43.65	77.35	160.45
	Non-controlling Interest	-	-	-	-	-
9	Other comprehensive (loss)/ income attributable to:
	Owners of the Parent	(0.05)	1.75	0.11	(17.97)	(0.26)
	Non-controlling Interest	-	-	-	-	-
10	Total comprehensive income / (loss) attributable to:
	Owners of the Parent	21.52	(3.02)	43.76	59.38	160.19
	Non-controlling Interest	-	-	-	-	-
11	Paid-up equity share capital (face value of ¥ 10 per share)	84.40	84.40	84.40	84.40	84.40
12	Other equity				1,787.67	1,723.61
13	Earnings per equity share in ¥ (not annualised, except for year ended 31 March 2026 and 31 March 2025)
	(a) Basic	2.55	(0.57)	5.17	9.16	21.30
	(b) Diluted	2.55	(0.57)	5.17	9.16	21.30

11/17/2024
11/17/2024
11/17/2024
11/17/2024
11/17/2024
11/17/2024

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B. Consolidated Balance Sheet

(Amount in ¥ Crores)

| Particulars | As at
31 March 2026 | As at
31 March 2025 | |
| --- | --- | --- | --- |
| | | (Audited) | (Audited) |
| Assets | | | |
| Non-current assets | | | |
| a) | Property, plant and equipment | 2,804.36 | 930.87 |
| b) | Capital work-in-progress | 252.00 | 1,086.95 |
| c) | Right-of-use assets | 12.22 | - |
| d) | Intangible assets | 0.88 | 1.49 |
| e) | Goodwill | 1.91 | 1.91 |
| f) | Financial assets | | |
| g) | Other financial assets | 27.45 | 9.81 |
| g) | Income-tax assets (net) | 1.13 | 5.34 |
| h) | Deferred tax assets (net) | 22.62 | - |
| i) | Other non-current assets | 65.38 | 134.36 |
| Total non-current assets | | 3,187.95 | 2,670.73 |
| Current assets | | | |
| a) | Inventories | 757.10 | 374.74 |
| b) | Financial assets | | |
| g) | Trade receivables | 217.00 | 148.58 |
| h) | Cash and cash equivalents | 10.52 | 30.99 |
| i) | Bank balances other than cash and cash equivalents | 158.52 | 107.50 |
| j) | Other financial assets | 4.65 | 1.22 |
| c) | Other current assets | 377.94 | 194.31 |
| Total current assets | | 1,525.73 | 867.34 |
| Total assets | | 4,713.68 | 3,528.07 |
| Equity and liabilities | | | |
| Equity | | | |
| a) | Equity share capital | 84.40 | 84.40 |
| b) | Other equity | 1,787.67 | 1,723.61 |
| Total equity attributable to the owners of the Parent | | 1,872.07 | 1,808.01 |
| Liabilities | | | |
| Non-current liabilities | | | |
| a) | Financial liabilities | | |
| i) | Borrowings | 1,272.86 | 938.20 |
| j) | Lease liabilities | 16.04 | - |
| b) | Provisions | 11.82 | 8.98 |
| c) | Deferred tax liabilities (net) | 83.85 | 80.93 |
| d) | Other non-current liabilities | 31.18 | 17.87 |
| Total non-current liabilities | | 1,415.75 | 1,045.98 |
| Current liabilities | | | |
| a) | Financial liabilities | | - |
| i) | Borrowings | 214.38 | 145.97 |
| j) | Lease liabilities | 8.60 | - |
| k) | Trade payables | | |
| Total outstanding dues of micro enterprises and small enterprises; and | | 16.12 | 7.49 |
| Total outstanding dues of creditors other than micro enterprises and small enterprises | | 1,075.01 | 381.43 |
| (iv) Other financial liabilities | | 81.94 | 117.58 |
| b) | Other current liabilities | 24.49 | 16.56 |
| c) | Provisions | 4.34 | 3.05 |
| d) | Current tax liabilities (net) | 0.78 | - |
| Total current liabilities | | 1,425.86 | 674.68 |
| Total liabilities | | 2,841.61 | 1,720.06 |
| Total equity and liabilities | | 4,713.68 | 3,528.07 |

MUMBAI

MUMBAI

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C. Consolidated Statement Cash Flows

(Amount in ¥ Crore)

Particulars	For the year ended 31 March 2026	For the year ended 31 March 2026
	(Audited)	(Audited)
(A) Cash flow from operating activities
Profit before tax	114.80	216.45
Adjustments for non-cash transactions and items considered separately:
Depreciation and amortisation expenses	93.10	45.86
Re-measurement gains of defined benefit plan	0.91	(0.35)
Share based payments to employees	0.64	0.29
Interest income on bank deposits	(5.96)	(4.83)
Gain on disposal of property, plant and equipment (net)	(4.51)	(0.11)
Finance costs	95.85	17.96
Unrealised portion of loss/ (gain) on foreign currency translations (net)	1.16	(1.71)
Liabilities / provisions no longer required, written back	(0.01)	(0.51)
Adjustment for government grants	(1.61)	(1.60)
Write down of inventories to net realisable value	0.54	3.17
Profit on sale of units of mutual funds (net)	(0.60)	(5.18)
Unwinding of interest on financial asset	(0.09)	-
Reversal of allowance for expected credit loss (net)	(0.08)	(0.75)
Cash flow before changes in working capital	294.34	268.69
Changes in working capital
Trade payables	703.65	152.30
Provisions and other liabilities	11.63	26.78
Inventories	(382.90)	27.58
Trade receivables	(67.31)	(21.31)
Other financial and non-financial assets	(188.40)	(12.19)
Cash generated from operations before taxes	371.01	441.86
Income-taxes paid (net of refunds)	(46.60)	(58.50)
Net cash generated from operating activities (A)	322.41	363.36
(B) Cash flow from investing activities
Purchases of property, plant and equipment, capital work in- progress and intangible asset under development (including capital advances and capital creditors)	(614.46)	(1,528.07)
Proceeds from disposal of property, plant and equipment	27.82	0.24
Deposits (invested)/ matured (net)	(50.97)	(30.06)
Sale proceeds of mutual funds (net)	0.80	112.12
Interest received on bank deposits	5.41	4.83
Net cash used in investing activities (B)	(631.40)	(1,440.94)
(C) Cash flow from financing activities
Proceeds from issue of equity shares (net of share issue expenses)	-	372.57
Cash credit facilities and short term borrowings availed (net)	3.59	95.91
Long-term borrowings availed	390.93	937.53
Repayment of long-term borrowings	-	(329.40)
Payment of interest	(99.70)	(17.96)
Payment of principal portion of lease liabilities	(4.60)	-
Finance cost paid on lease liabilities	(1.70)	-
Net cash generated from financing activities (C)	286.62	1,688.65
Net increase in cash and cash equivalents (A+B+C)	(20.47)	1.06
Cash and cash equivalents at the beginning of the period	30.99	29.93
Cash and cash equivalents at the end of the period	10.52	30.99

Note: The statement of consolidated cashflows has been prepared under indirect method as set out in Ind AS 7, 'Statement of Cash Flows'.

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D. Notes to the Consolidated Financial Results:

1. The consolidated financial results of Sanathan Textiles Limited (the 'Holding Company') and its two wholly owned subsidiaries (the Holding Company and its subsidiaries together referred to as the 'Group') for the quarter and year ended 31 March 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 15 May 2026. The above results as at and for the year ended 31 March 2026 have been audited by the statutory auditors of the Holding Company.

2. These results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards prescribed under section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015, other accounting principles generally accepted in India and in accordance with the requirements of Regulation 33 of the SBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended).

3. The figures for the quarter ended 31 March 2026 and 31 March 2025 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to nine months of the respective financial year.

4. Effective 21 November 2025, the Government of India has consolidated multiple existing labour legislations into a unified framework comprising of four Labour Codes - The Code on Wages, 2019, The Industrial Relations Code, 2020, The Code on Social Security, 2020 and The Occupational Safety, Health and Working Conditions Code, 2020. On the basis of information and guidance available as on date, the Group has estimated and duly recorded the incremental financial impact of the above amounting to ₹ 2.86 Crores in these financial results.

5. The Chief Operating Decision Maker ('CODM') has identified 'Yam Manufacturing' as a single business operating segment per management approach enumerated in Int AS 108, 'Operating Segments'. Accordingly, no other disclosures are required to be furnished per the aforementioned standard.

6. Previous year's periods' figures have been regrouped, reclassified, wherever considered necessary, to make them comparable with those of the current year's periods', however, the impact of the same is not material to these financial results.

Place: Mumbai
Date: 15 May 2026

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Walker Chandiok & Co LLP

Walker Chandiok & Co LLP
42nd Floor, Building Commerz III,
International Business Park,
Oberoi Garden City,
Off Western Express Highway
Goregaon East,
Mumbai - 400063
Maharashtra, India
T +91 22 6626 2699

Independent Auditor's Report on Standalone Annual Financial Results of the Company pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended)

To the Board of Directors of Sanathan Textiles Limited

Opinion

1. We have audited the accompanying standalone annual financial results (the 'Statement') of Sanathan Textiles Limited (the 'Company') for the year ended 31 March 2026, attached herewith, being submitted by the Company pursuant to the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) ('Listing Regulations').

2. In our opinion and to the best of our information and according to the explanations given to us, the Statement:

(i) presents financial results in accordance with the requirements of Regulation 33 of the Listing Regulations; and
(ii) gives a true and fair view in conformity with the recognition and measurement principles laid down in the applicable Indian Accounting Standards ('Ind AS') specified under section 133 of the Companies Act, 2013 (title 'Act'), read with the Companies (Indian Accounting Standards) Rules, 2015, and other accounting principles generally accepted in India, of the standalone net profit after tax and other comprehensive income and other financial information of the Company for the year ended 31 March 2026.

Basis for Opinion

1. We conducted our audit in accordance with the Standards on Auditing specified under section 143(10) of the Act. Our responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Statement section of our report. We are independent of the Company in accordance with the Code of Ethics issued by the Institute of Chartered Accountants of India (the 'ICAI') together with the ethical requirements that are relevant to our audit of the financial results under the provisions of the Act and the rules thereunder, and we have fulfilled our other ethical responsibilities in accordance with these requirements and the Code of Ethics. We believe that the audit evidence obtained by us, is sufficient and appropriate to provide a basis for our opinion.

Chartered Accountants

Offices in Ahmedabad, Bengaluru, Bhubaneswar, Chandigarh, Chennai, Dehradun, Goa, Gurugram, Guwahati, Hyderabad, Indore, Kochi, Kolkata, Mumbai, New Delhi, Noida and Pune

Walker Chandiok & Co LLP is registered with limited liability with identification number AAC-2085 and has its registered office at L-41, Connaught Circus, Outer Circle, New Delhi, 110001, India

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Walker Chandiok & Co LLP

Independent Auditor's Report on Standalone Annual Financial Results of Sanathan Textiles Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont'd)

Responsibilities of Management and Those Charged with Governance for the Statement

1. This Statement has been prepared on the basis of the standalone annual financial statements and has been approved by the Company's Board of Directors. The Company's Board of Directors is responsible for the preparation and presentation of the Statement that gives a true and fair view of the net profit and other comprehensive income and other financial information of the Company in accordance with the Ind AS specified under section 133 of the Act, read with the Companies (Indian Accounting Standards) Rules, 2015 and other accounting principles generally accepted in India, and in compliance with Regulation 33 of the Listing Regulations. This responsibility also includes maintenance of adequate accounting records in accordance with the provisions of the Act for safeguarding the assets of the Company and for preventing and detecting frauds and other irregularities; selection and application of appropriate accounting policies; making judgments and estimates that are reasonable and prudent; and design, implementation and maintenance of adequate internal financial controls that were operating effectively for ensuring the accuracy and completeness of the accounting records, relevant to the preparation and presentation of the Statement that gives a true and fair view and is free from material misstatement, whether due to fraud or error.

2. In preparing the Statement, the Board of Directors is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern, and using the going concern basis of accounting unless the Board of Directors either intends to liquidate the Company or to cease operations, or has no realistic alternative but to do so.

3. The Board of Directors is also responsible for overseeing the Company's financial reporting process.

Auditor's Responsibilities for the Audit of the Statement

1. Our objectives are to obtain reasonable assurance about whether the Statement as a whole is free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with Standards on Auditing, specified under section 143(10) of the Act, will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of this Statement.

2. As part of an audit in accordance with the Standards on Auditing, specified under section 143(10) of the Act, we exercise professional judgment and maintain professional skepticism throughout the audit. We also:

3. Identify and assess the risks of material misstatement of the Statement, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls;

4. Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances. Under section 143(3) (i) of the Act, we are also responsible for expressing our opinion on whether the Company has in place an adequate internal financial controls with reference to financial statements and the operating effectiveness of such controls;

5. Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Board of Directors;

6. Conclude on the appropriateness of the Board of Directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the Statement or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the Company to cease to continue as a going concern; and

7. Evaluate the overall presentation, structure and content of the Statement, including the disclosures, and whether the Statement represents the underlying transactions and events in a manner that achieves fair presentation.

Chartered Accountants

Offices in Ahmedabad, Bengaluru, Bhubaneswar, Chandigarh, Chennai, Dehradun, Goa, Gurugram, Guwahati, Hyderabad, Indore, Kochi, Kolkata, Mumbai, New Delhi, Noida and Pune

Walker Chandiok & Co LLP is registered with limited liability with identification number AAC-2005 and has its registered office at L-41, Connaught Circus, Outer Circle, New Delhi, 110001, India

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Walker Chandiok & Co LLP

Independent Auditor's Report on Standalone Annual Financial Results of Sanathan Textiles Limited pursuant to the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended) (cont'd)

1. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal controls that we identify during our audit.

2. We also provide those charged with governance with a statement that we have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on our independence, and where applicable, related safeguards.

Other Matter

1. The Statement includes the financial results for the quarter ended 31 March 2026, being the balancing figures between the audited figures in respect of the full financial year and the published unaudited year-to-date figures up to the third quarter of the current financial year, which were subject to limited review by us.

For Walker Chandiok & Co LLP
Chartered Accountants
Firm Registration No.: 001076N/N500013

Rajni Mundra
Digitally signed
by Rajni Mundra
Date: 2026.05.15
18:21:47 +05'30'

Rajni Mundra
Partner
Membership No.: 058644
UDIN: 26058644UGKIBO4721
Place: Mumbai
Date: 15 May 2026

Chartered Accountants
Offices in Ahmedabad, Bengaluru, Bhubaneswar, Chandigarh, Chennai, Dehradun, Goa, Gurugram, Guwahati, Hyderabad, Indore, Kochi, Kolkata, Mumbai, New Delhi, Noida and Pune
Walker Chandiok & Co LLP is registered with limited liability with identification number AAC-2085 and has its registered office at L-41, Connaught Circus, Outer Circle, New Delhi, 110001, India

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Sanathan Textiles LTD.
Yarns for the Fabric of Life
www.sanathan.com

CORPORATE OFFICE
15th Flr. D Wing, Trade World Bldg., Kamala Mills Compound, Senapati Bapat Marg, Lower Panti (W), Mumbai 400013.
Tel No. 022-65343312 -16 / 022-249633114 -07 / 02266109036 -40

FACTORY ADDRESS
Unit 1. Survey Plot No.: 87/4/1/2,250, 251P 257/1 & 258/3. Vill. Surangi, Silvassa, Dadra and Nagar Haveli 396230.
Unit 2. Survey Plot No: 320/1/1/2/1/1,314/1,315&314/F, Vill. Surangi, Silvassa, Dadra and Nagar Haveli 396230.
Tel. No. 91-9081173757 / 91-9714109659

REGISTERED OFFICE
SRV NO. 187/4/1/2, Near Surangi Bridge, Surangi Dadra & Nagar Haveli Silvassa Dadra & Nagar Haveli Dn 396230.
Email: sales@sanathan.com
COMPANY IDENTIFICATION NO. L17255DN2005PLC005690

A Statement of Standalone Financial Results for the quarter and year ended 31 March 2026
(Amount in ¥ Crores, except otherwise stated)

Sr. no.	Particulars	Three months ended			Year ended
		31 March 2026	31 December 2025	31 March 2026	31 March 2026	31 March 2025
		(Refer note 3)	(Unaudited)	(Refer note 3)	(Audited)	(Audited)
1	Income
	(a) Revenue from operations	752.82	768.07	731.17	3,037.86	2,996.80
	(b) Other income	14.60	15.20	7.53	54.63	28.94
	Total income	767.42	783.27	738.70	3,032.48	3,026.74
2	Expenses
	(a) Cost of materials consumed	515.64	536.86	497.89	2,099.41	2,109.49
	(b) Purchases of stock-in-trade	5.90	1.19	0.61	13.26	6.49
	(c) Changes in inventories of finished goods, stock-in-trade and work-in-progress	(6.68)	12.70	7.57	1.68	5.16
	(d) Employee benefits expense	26.81	27.91	25.21	107.04	99.50
	(e) Finance costs	112.5	10.80	2.57	35.03	18.26
	(f) Depreciation and amortisation expenses	12.56	12.66	11.46	49.22	45.43
	(g) Other expenses	128.87	136.03	129.27	539.37	510.32
	Total expenses	684.15	738.15	674.58	2,845.01	2,794.65
3	Profit before tax for the period / year (1-2)	73.27	45.12	64.12	247.48	231.99
4	Tax expense
	(a) Current tax	15.50	9.05	13.42	53.50	52.51
	(b) Deferred tax (credity) charge	1.78	(2.02)	0.84	2.07	4.11
	Total tax expense	17.28	7.03	14.26	55.57	56.62
5	Profit after tax for the period / year (3-4)	55.99	38.09	49.86	191.91	174.47
6	Other comprehensive income
	Items that will not be reclassified to profit or loss	0.31	0.63	0.18	0.79	(0.30)
	(a) Re-measurement of defined benefit plans	(0.08)	(0.16)	(0.04)	(0.20)	0.08
	(b) Income-tax effect on above	0.23	0.47	0.14	0.59	(0.22)
	Other comprehensive income / (loss) for the period / year	56.22	38.56	50.00	192.50	174.25
7	Total comprehensive income for the period / year (5+ 6)	84.40	84.40	84.40	84.40	84.40
8	Paid-up equity share capital (face value of ¥ 10 per share)				1,946.10	1,749.73
9	Other equity
10	Earnings per equity share in ¥ (not annualised, except for year ended 31 March 2026 and 31 March 2025)
	(a) Basic	6.63	4.51	5.91	22.74	23.17
	(b) Diluted	6.63	4.51	5.91	22.74	23.17

T

100 5001

CERTIFIED

ISO 9001

CERTIFIED

ISO 48501

CERTIFIED

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Sanathan Textiles Limited

B. Standalone Balance Sheet
(Amount in ¥ Crores)

| Particulars | | As at
31 March 2026 | As at
31 March 2025 |
| --- | --- | --- | --- |
| | | (Audited) | (Audited) |
| Assets | | | |
| Non-current assets | | | |
| a) Property, plant and equipment | | 793.38 | 826.29 |
| b) Capital work-in-progress | | 63.58 | 112.0 |
| c) Right-of-use assets | | 12.22 | - |
| d) Intangible assets | | 0.75 | 1.49 |
| e) Financial assets | | | |
| (i) Investments in subsidiaries | | 1,079.61 | 909.97 |
| (ii) Loans | | 181.38 | 0.03 |
| (iii) Other financial assets | | 4.75 | 2.76 |
| f) Income-tax assets (net) | | - | 5.02 |
| g) Other non-current assets | | 20.18 | 19.78 |
| Total non-current assets | | 3,155.85 | 1,778.56 |
| Current assets | | | |
| a) Inventories | | 558.17 | 357.90 |
| b) Financial assets | | | |
| (i) Trade receivables | | 154.21 | 148.11 |
| (ii) Cash and cash equivalents | | 2.07 | 10.10 |
| (iii) Bank balances other than cash and cash equivalents | | 86.60 | 46.74 |
| (iv) Other financial assets | | 4.70 | 1.42 |
| c) Other current assets | | 176.74 | 108.88 |
| Total current assets | | 982.49 | 675.15 |
| Total assets | | 3,138.34 | 2,453.71 |
| Equity and liabilities | | | |
| Equity | | | |
| a) Equity share capital | | 84.40 | 84.40 |
| b) Other equity | | 1,946.10 | 1,748.73 |
| Total equity | | 2,030.50 | 1,833.13 |
| Liabilities | | | |
| Non-current liabilities | | | |
| a) Financial liabilities | | | |
| (i) Borrowings | | 210.58 | 31.79 |
| (ii) Lease liabilities | | 16.04 | - |
| b) Provisions | | 11.25 | 8.72 |
| c) Deferred tax liabilities (net) | | 82.45 | 80.18 |
| d) Other non-current liabilities | | 7.40 | 9.41 |
| Total non-current liabilities | | 327.72 | 130.10 |
| Current liabilities | | | |
| a) Financial liabilities | | | |
| (i) Borrowings | | 149.55 | 97.44 |
| (ii) Lease liabilities | | 8.80 | - |
| (iii) Trade payables | | | |
| total outstanding dues of micro enterprises and small enterprises; and | | 9.59 | 7.32 |
| total outstanding dues of creditors other than micro enterprises and small enterprises | | 578.52 | 356.21 |
| (iv) Other financial liabilities | | 10.37 | 9.19 |
| b) Other current liabilities | | 18.50 | 17.40 |
| c) Provisions | | 4.01 | 2.92 |
| d) Current tax liabilities (net) | | 0.78 | - |
| Total current liabilities | | 786.12 | 490.48 |
| Total liabilities | | 1,307.84 | 620.58 |
| Total equity and liabilities | | 3,138.34 | 2,453.71 |

MUMBAI

SEAL OF THE STATE OF INDIANAPOLIS INDIANAPOLIS INDIANAPOLIS INDIANAPOLIS INDIANAPOLIS INDIANAPOLIS INDIANAPOLIS INDIANAPOLIS INDIANAPOLIS INDIANA

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C. Standalone Statement of Cash flows

(Amount in € Crores)

| Particulars | For the year ended
31 March 2026 | For the year ended
31 March 2025 |
| --- | --- | --- |
| | (Audited) | (Audited) |
| (A) Cash flow from operating activities | | |
| Profit before tax | 247.48 | 231.09 |
| Adjustments for non-cash transactions and items considered separately: | | |
| Depreciation and amortisation expenses | 49.22 | 45.43 |
| Re-measurement of defined benefit plan | 0.79 | (0.30) |
| Share-based payments to employees | 0.64 | 0.29 |
| Gain on disposal of property, plant and equipment (net) | (4.51) | (0.11) |
| Interest income on bank deposits | (3.43) | (4.82) |
| Interest income on loan to subsidiary company | (10.38) | (0.01) |
| Guarantee commission income | (0.97) | (0.68) |
| Interest expense on financial guarantee liability | 0.48 | 0.32 |
| Fair value gain on investments measured at fair value through profit or loss | - | - |
| Finance costs | 34.55 | 17.94 |
| Unrealised portion of gain on foreign currency translations (net) | 0.36 | (1.71) |
| Liabilities / provisions no longer required, written back (net) | - | (0.51) |
| Reversal of allowance for expected credit loss (net) | (0.09) | (0.75) |
| Adjustment for government grants | (1.61) | (1.60) |
| Interest income on preference shares | (25.93) | (11.54) |
| (Reversal of write down) / write down of inventories to net realisable value | (1.49) | 3.17 |
| Unwinding of interest on security deposits paid | (0.09) | - |
| Profit on sale of units of mutual funds (net) | (0.87) | (5.18) |
| Cash flow before changes in working capital | 284.35 | 271.03 |
| Changes in working capital | | |
| Trade payables | 221.21 | (45.13) |
| Provisions and other liabilities | 6.24 | 11.04 |
| Inventories | (201.75) | 28.22 |
| Trade receivables | (4.99) | (21.14) |
| Other financial and non-financial assets | (62.63) | 13.19 |
| Cash generated from operations before taxes | 242.43 | 257.21 |
| Income-taxes paid (net of refunds) | (47.70) | (58.35) |
| Net cash generated from operating activities (A) | 194.73 | 198.86 |
| (B) Cash flow from investing activities | | |
| Purchases of property, plant and equipment, capital work -in- progress and intangible asset under development (including capital advances) | (75.61) | (45.80) |
| Proceeds from disposal of property, plant and equipment | 27.82 | 0.24 |
| Deposits (invested)/ matured (net) | (27.97) | 23.91 |
| Investment in preference shares of subsidiary company | (142.40) | (570.50) |
| Loan (given to)/ repaid by subsidiary companies | (181.35) | 0.35 |
| Interest received on loan to subsidiary companies | 10.38 | 0.01 |
| Sale proceeds of mutual funds (net) | 0.87 | 112.12 |
| Interest received on bank deposits | 3.55 | 4.82 |
| Net cash used in investing activities (B) | (394.91) | (474.85) |
| (C) Cash flow from financing activities | | |
| Proceeds from issue of equity shares (net of share issue expenses) | - | 372.56 |
| Cash credit facilities and short term borrowings availed (net) | 3.59 | 95.91 |
| Availment/ (repayment) of long-term borrowings | 227.30 | (185.73) |
| Payment of interest | (32.44) | (18.00) |
| Payment of principal portion of lease liabilities | (4.60) | - |
| Finance cost paid on lease liabilities | (1.70) | - |
| Net cash generated from in financing activities (C) | 192.15 | 264.74 |
| Net (decrease)/increase in cash and cash equivalents (A+B+C) | (8.03) | (11.25) |
| Cash and cash equivalents at the beginning of the year | 10.10 | 21.35 |
| Cash and cash equivalents at the end of the year | 2.07 | 10.10 |

Note: The statement of standalone cashflows has been prepared under indirect method as set out in Ind AS 7, 'Statement of Cash Flows'.

MUMBAI

STANDALONE KENYA

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D. Notes to the Standalone Financial Results:

1. The standalone financial results of Sanathan Textiles Limited (the 'Company') for the quarter and year ended 31 March 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 15 May 2026. The above results as at and for the year ended 31 March 2026 have been audited by the statutory auditors of the Company.

2. These results have been prepared in accordance with the recognition and measurement principles laid down in the applicable Indian Accounting Standards prescribed under section 133 of the Companies Act, 2013 read with the Companies (Indian Accounting Standards) Rules, 2015, other accounting principles generally accepted in India and in accordance with the requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (as amended).

3. The figures for the quarter ended 31 March 2026 and 31 March 2025 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures up to nine months of the respective financial year.

4. Effective 21 November 2025, the Government of India has consolidated multiple existing tabour legislations into a unified framework comprising of four Labour Codes - The Code on Wages, 2019, The Industrial Relations Code, 2020, The Code on Social Security, 2020 and The Occupational Safety, Health and Working Conditions Code, 2020. On the basis of information and guidance available as on date, the Company has estimated and duly recorded the incremental financial impact of the above amounting to ₹ 2.69 Crores in these financial results.

5. The Chief Operating Decision Maker ('CODM') has identified 'Yarn Manufacturing' as a single business operating segment per management approach enumerated in Ind AS 108, 'Operating Segments'. Accordingly, no other disclosures are required to be furnished per the aforementioned standard.

6. Previous year's/ periods' figures have been regrouped / reclassified, wherever considered necessary, to make them comparable with those of the current year/ period, however, the impact of the same is not material to these financial results.

Place: Mumbai
Date: 15 May 2026