arXiv:2605.30594v3 Announce Type: replace Abstract: Audio bandwidth extension aims to reconstruct missing high-frequency content from bandlimited signals. This paper proposes FiPA-SR, a GAN-based perceptual architecture capable of handling different input bandwidths within a single model. Building upon the previous $\textrm{AEROMamba}_\textrm{P}$ framework, the proposed model incorporates FiLM layers to adapt the reconstruction process according to the respective bandwidth. Experiments on the MUSDB dataset show that FiPA-SR outperforms the state-of-the-art AudioSR model across 8, 20, and 32 kHz input sampling rates. Moreover, the proposed architecture uses approximately 3$\times$ less GPU memory and performs inference more than 60$\times$ faster than the diffusion-based baseline.