S.P. Apparels Limited — Earnings Release 2026

May 21, 2026

S.P.APPARELS LTD.
Regd. Office : 39-A, Extension Street, Kaikattipudur, AVINASHI - 641 654, Tamil Nadu, India.
Phone : +91-4296-714000 E-mail : spindia@s-p-apparels.com
Web : www.s-p-apparels.com CIN No.: L18101TZ2005PLC012295

May 21, 2026

The Listing Department
Bombay Stock Exchange Limited
Phiroze Jeejeebhoy Towers,
Dalal Street,
Mumbai – 400 001.
Scrip Code: 540048

The Listing Department
National Stock Exchange of India Limited
'Exchange Plaza',
Bandra-Kurla Complex, Bandra (East),
Mumbai – 400 051.
Symbol: SPAL

Sub: Newspaper publication of Financial Result

Dear Sir/Madam,

In accordance with Regulation 47 of the SEBI (LODR) Regulations, 2015, enclosed please find herewith the newspaper publication of the consolidated audited financial statements for the quarter and year ended March 31, 2026, published in following newspapers:

1. Financial Express on May 21, 2026
2. Dinamani on May 21, 2026

This will also be made available on Company’s website at www.spapparels.com

This is for your information and record.

Thanking You

For S.P.Apparels Limited

Vinodhi
ni K

K.Vinodhini
Company Secretary and Compliance Officer
Encl: As above

(A GOVT. OF INDIA RECOGNISED THREE STAR EXPORT HOUSE)

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WWW.FINANCIALESPRESS.COM

FINANCIAL EXPRESS

21

S.P.APPARELS LIMITED

CIN: L18101TZ2005PLC012295

Regd. Office: 29-A, EXTENSION STREET, KARLATTIPURUR, 49194SHI, TIRUPUR - 641 654

Tel: +91-4296-714000, Fax: +91-4296-714280, 714281 Email ID: csefficr@sppparels.com

Website: www.spaparels.com

AUDITED CONSOLIDATED FINANCIAL RESULTS FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026

The Board of Directors of S.P. Apparels Limited at its meeting held on May 20, 2026 based on the recommendation from Audit Committee has approved the audited financial results for the Quarter and Year ended March 31, 2026 subject to assault by the Statutory Auditor of the Company, in terms of Regulation 33 of SEBI (Listing obligations and Disclosures Requirements) Regulation, 2015.

The aforesaid results are also being disseminated on Company's website at https://www.s-p-apparels.com/wp/financial-information/ and can also be accessed by scanning a Quick Response code give Below:

Place: Avinashi
Date: May 20, 2026

Team Pay Bill Code to view the financial results on the website of the company

For S.P. Apparels Limited
© Sponderusjan
Chairman & Managing Director
DIN: 000033360

Er's

ERIS LIFESCIENCES LIMITED

Regd. Office: Shivarth Amita, Plot No 1422, Ramdas Road Off 5BR, Near Swati Bungalows, Bolakkilon, Ahmedabad, Gujarat - 280058. Email: comybansanfl@dglandifescience.com. Website: www.eris.co.in

EXTRACT OF CONSOLIDATED FINANCIAL RESULTS

FOR THE QUARTER AND YEAR ENDED MARCH 31, 2026

Particulars	For Quarter Ended			For Year Ended
	March31, 2026	December31, 2025	March31, 2025	March31, 2026	March31, 2025	March31, 2025
	(Audited)	(Unaudited)	(Audited)	(Audited)	(Audited)	(Audited)
Revenue from Operations	756.96	807.49	705.30	3,129.42	2,950.94
Net Profit for the period before tax and exceptional items	159.41	162.08	128.67	655.79	489.67
Net Profit for the period before tax and after exceptional items	159.41	145.35	128.67	639.04	466.87
Net Profit for the period after tax	270.10	158.93	102.35	607.01	374.67
Total Comprehensive Income for the period after tax	279.64	108.08	100.40	646.07	371.30
Equity Share Capital (Face Value of F1 each)	13.85	13.82	13.62	13.60	13.60
Other Equity	3,666.63	3,173.85	2,940.74	3,899.92	2,640.74
Net Profit	3,666.66	3,610.87	3,211.76	3,890.66	2,271.76
Paid-up Debt Capital/Controlling Debt	2,356.66	2,303.65	2,421.66	2,305.68	2,421.68
Outstanding Replacements/Preference Shares	NA	NA	NA	NA	NA
Debt Equity Rate	0.61	0.67	0.76	0.61	0.76
Earnings Per Share (of F1 each) (not annualised):
Basic	20.60	7.32	6.95	40.33	20.90
Diluted	20.57	7.31	6.95	40.26	20.61
Capital Redemption Reserve	0.17	0.17	0.17	0.17	0.17
Debenture Redemption Reserve	NA	NA	NA	NA	NA
Debt Service Coverage Rate	3.96	2.46	2.36	2.91	2.24
Interest Service Coverage Ratio	4.92	4.33	3.27	4.42	3.11

Notes:
- Earnings of standalone financial results of Eris Lifesciences Limited

Particulars	For Quarter Ended			For Year Ended
	March31, 2026	December31, 2025	March31, 2026	March31, 2026	March31, 2025	March31, 2026
	(Audited)	(Unaudited)	(Audited)	(Audited)	(Audited)	(Audited)
Revenue from Operations	277.41	315.28	404.77	1,801.74	1,697.75
Profit/(loss) before tax	222.71	3.68	41.18	882.05	126.25
Profit/(loss) after tax	40.60	3.08	30.47	244.03	71.48
Total Comprehensive Income/(loss) (after tax)	35.41	2.58	28.98	244.74	74.55

For above is an extract of the detailed format of quarterly financial results from with the stock exchange order Regulated (3 less C2 of the A248, 3 using ORegations and Disclosure Requirements) Regulations, 2015. The full format of financial results is available on the stock exchange order(s) (www.reads.ep.com) and www.boomiles.com and on the computer's website www.eris.co.in.
For the other the items obtained in Regulated (3) or on the coding (for example, a statement and other notes to the Stock Exchange(s) (www.reads.ep.com) and www.boomiles.com) and can be accessed on the company's website www.eris.co.in.
The above results were reviewed by the Audit Committee and approved by the Board at their meeting held on May 20, 2026.

Place: Ahmedabad
Date: May 20, 2026

For Eris Lifesciences Limited

004

Chairman and Managing Director

33

Samli

The 1811000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000

Table

S.P.N.	Particulars	Consolidated
		Quarter Ended			Year Ended
		31.01.2025	31.12.2025	31.01.2025	31.01.2026	31.01.2025
	(Audited)	(Unaudited)	(Audited)	(Audited)	(Audited)	(Audited)
1	Revenue from operations	174	801.11		3,494
2	Profit before tax	157	173	126	331	504
3	Profit after tax	118	150	93	416	354
4	Total comprehensive income (comprising of profit (after tax) and other comprehensive income after tax))	118	150	93	416	354
5	Paid up equity share capital (face value of 15 each)	136.27	136.22	136.12	135.27	136.12
6	Other equity				1,656.66	1,572.99
7	Revenue over equity share (of 15 each share) (in 1)
8	Earnings per Share (95% of F1 for each) for continuing operations (from 2015/2025)	1,677.41	1,677.41	1,677.41	1,677.41	1,677.41

Table

S.P.N.	Particulars	Quarter Ended			Year Ended
		31.01.2025	31.12.2025	31.01.2025	31.01.2026	31.01.2025
		(Audited)	(Unaudited)	(Audited)	(Audited)	(Audited)
1	Revenue from operations	757	789	632	2,797	2,450
2	Profit before tax	153	169	109	555	454
3	Profit after tax	115	123	97	400	350

Place: Mumbai
Date: May 20, 2026

Table

S.P.N.	Particulars	Quarter Ended			Year Ended
		31.01.2025	31.12.2025	31.01.2025	31.01.2026	31.01.2025
		(Audited)	(Unaudited)	(Audited)	(Audited)	(Audited)
1	Revenue from operations	177	801.11		3,494
2	Profit before tax	157	173	126	331	504
3	Profit after tax	118	150	93	416	354
4	Total comprehensive income (comprising of profit (after tax) and other comprehensive income after tax))	118	150	93	416	354
5	Paid up equity share capital (face value of 15 each)	136.27	136.22	136.12	135.27	136.12
6	Other equity				1,656.66	1,572.99
7	Revenue over equity share (of 15 each share) (in 1)
8	Earnings per share (95% of F1 for each) for continuing operations (from 2015/2025)	1,677.41	1,677.41	1,677.41	1,677.41	1,677.41

Table

S.P.N.	Particulars	Quarter Ended			Year Ended
		31.01.2025	31.12.2025	31.01.2025	31.01.2026	31.01.2025
		(Audited)	(Unaudited)	(Audited)	(Audited)	(Audited)
1	Revenue from operations	757	789	632	2,797	2,450
2	Profit before tax	153	169	109	555	454
3	Profit after tax	115	123	97	400	350

Place: Mumbai
Date: May 20, 2026

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