For design in which the HPS is pin-limited, the EMAC signals can be routed through the FPGA fabric default as GMII interface and adapted to SGMII mode through soft adapter logic.
The Intel® HPS GMII to TSE 1000BASE-X/SGMII PCS bridge is a soft IP core in FPGA fabric which provides logic to hook up the HPS’s EMAC GMII/MII to the Altera 1000BASE-X/SGMII PCS core for SGMII interface realization.
Also, Intel® provides a reference design for this application; please refer to the A10 SGMII Reference Design - User Manual, and download the reference design project from the link: https://releases.rocketboards.org/