Integrated Filing — IndAS



General information about company

Scrip Code 532548
NSE Symbol CENTURYPLY
MSEI Symbol NOTLISTED
ISIN INE348B01021
Name of company Century Plyboards (India) Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 12-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 03-11-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 12-11-2025   12:30:00
End date and time of board meeting 12-11-2025   13:25:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,38,553.31 2,55,489.30
Other income 191.65 379.27
Total income 1,38,744.96 2,55,868.57
2 Expenses
(a) Cost of materials consumed 62,308.62 1,16,315.16
(b) Purchases of stock-in-trade 9,318.58 17,046.48
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 138.13 (1,368.64)
(d) Employee benefit expense 20,564.01 39,758.86
(e) Finance costs 3,108.74 5,327.42
(f) Depreciation, depletion and amortisation expense 4,758.02 8,428.05
(f) Other Expenses
1 Other Expenses 28,761.65 53,459.03
Total other expenses 28,761.65 53,459.03
Total expenses 1,28,957.75 2,38,966.36
3 Total profit before exceptional items and tax 9,787.21 16,902.21
4 Exceptional items 0.00 0.00
5 Total profit before tax 9,787.21 16,902.21
6 Tax expense
7 Current tax 2,505.43 4,524.49
8 Deferred tax 187.32 (9.64)
9 Total tax expenses 2,692.75 4,514.85
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 7,094.46 12,387.36
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 7,094.46 12,387.36
17 Other comprehensive income net of taxes 198.41 339.60
18 Total Comprehensive Income for the period 7,292.87 12,726.96
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 6,889.54 12,075.16
Total profit or loss, attributable to non-controlling interests 204.92 312.20
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 7,086.19 12,411.22
Total comprehensive income for the period attributable to owners of parent non-controlling interests 206.68 315.74
21 Details of equity share capital
Paid-up equity share capital 2,225.27 2,225.27
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.1 5.44
Diluted earnings (loss) per share from continuing operations 3.1 5.44
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 3.1 5.44
Diluted earnings (loss) per share from continuing and discontinued operations 3.1 5.44
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 2. The above unaudited consolidated financial results for the quarter and half year ended 30th September, 2025 has been reviewed by the Audit Committee and thereafter approved by the Board of Directors at the respective meetings held on 12th November, 2025.The statutory auditors have carried out a limited review of these financial results. 3. During the period ended 30th September, 2024, Shares of one subsidiary- Century Ply (Singapore) Pte Ltd were sold and transferred and Non-Controlling interest portion amounting to Rs. 1,333.45 Lacs as on the date of disposal after adjusting the fair value of consideration received was recognized as loss attributable to the Company (Parent) and shown as Exceptional Item. 4. Previous period figures have been re-arranged /re-grouped wherever necessary to make them comparable with current period figures.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2,60,024.53
Capital work-in-progress 27,266.73
Investment property 612.52
Goodwill 128.48
Other intangible assets 56.90
Intangible assets under development 493.50
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 280.02
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets 3,321.44
Total non-current financial assets 3,601.46
Deferred tax assets (net) 2,984.93
Other non-current assets 4,301.96
Total non-current assets 2,99,471.01
2 Current assets
Inventories 89,664.26
Current financial asset
Current investments 0.00
Trade receivables, current 59,543.40
Cash and cash equivalents 2,841.66
Bank balance other than cash and cash equivalents 3,657.94
Loans, current 730.59
Other current financial assets 4,653.76
Total current financial assets 71,427.35
Current tax assets (net) 209.79
Other current assets 17,552.70
Total current assets 1,78,854.10
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 4,78,325.11
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,225.27
Other equity 2,44,488.16
Total equity attributable to owners of parent 2,46,713.43
Non controlling interest 1,732.42
Total equity 2,48,445.85
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 42,196.73
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 12,205.06
Total non-current financial liabilities 54,401.79
Provisions, non-current 1,285.91
Deferred tax liabilities (net) 4,761.59
Deferred government grants, Non-current 0.00
Other non-current liabilities 26.83
Total non-current liabilities 60,476.12
Current liabilities
Current financial liabilities
Borrowings, current 1,08,807.84
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,315.18
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 36,380.04
Total Trade payable 38,695.22
Other current financial liabilities 15,379.03
Total current financial liabilities 1,62,882.09
Other current liabilities 4,019.96
Provisions, current 1,888.51
Current tax liabilities (Net) 612.58
Deferred government grants, Current 0.00
Total current liabilities 1,69,403.14
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 2,29,879.26
Total equity and liabilites 4,78,325.11
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Plywood and Allied Products 76,361.91 1,41,393.04
2 Laminate and Allied Products 18,832.01 36,205.01
3 Medium Density Fibre Board 34,319.99 60,233.50
4 Particle Board 3,292.81 6,709.11
5 Container Freight Station Services 3,405.37 7,181.08
6 Others 2,392.82 4,362.55
Total Segment Revenue 1,38,604.91 2,56,084.29
Less: Inter segment revenue 51.60 594.99
Revenue from operations 1,38,553.31 2,55,489.30
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Plywood and Allied Products 11,167.39 20,700.03
2 Laminate and Allied Products 1,261.23 1,694.47
3 Medium Density Fibre Board 4,451.67 5,831.10
4 Particle Board (1,461.37) (1,554.32)
5 Container Freight Station Services 298.51 552.57
6 Others 350.85 426.94
Total Profit before tax 16,068.28 27,650.79
i. Finance cost 3,108.74 5,327.42
ii. Other Unallocable Expenditure net off Unallocable income 3,172.33 5,421.16
Profit before tax 9,787.21 16,902.21
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Plywood and Allied Products 1,26,484.49 1,26,484.49
2 Laminate and Allied Products 61,446.55 61,446.55
3 Medium Density Fibre Board 1,55,731.28 1,55,731.28
4 Particle Board 69,572.91 69,572.91
5 Container Freight Station Services 33,871.13 33,871.13
6 Others 13,105.18 13,105.18
Total Segment Asset 4,60,211.54 4,60,211.54
Un-allocable Assets 18,113.57 18,113.57
Net Segment Asset 4,78,325.11 4,78,325.11
4 Segment Liabilities
Segment Liabilities
1 Plywood and Allied Products 25,402.87 25,402.87
2 Laminate and Allied Products 13,928.02 13,928.02
3 Medium Density Fibre Board 7,321.93 7,321.93
4 Particle Board 3,433.49 3,433.49
5 Container Freight Station Services 19,367.92 19,367.92
6 Others 2,912.24 2,912.24
Total Segment Liabilities 72,366.47 72,366.47
Un-allocable Liabilities 1,57,512.79 1,57,512.79
Net Segment Liabilities 2,29,879.26 2,29,879.26
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement of the net defined benefit plans 13405000 -3313000
Total Amount of items that will not be reclassified to profit and loss 134.05 (33.13)
2 Income tax relating to items that will not be reclassified to profit or loss 32.97 (8.89)
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference in respect of non integral foreign operation 9733000 36384000
Total Amount of items that will be reclassified to profit and loss 97.33 363.84
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 198.41 339.60



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 16,902.21
Adjustments for reconcile profit (loss)
Adjustments for finance costs 5,327.42
Adjustments for decrease (increase) in inventories 8,991.13
Adjustments for decrease (increase) in trade receivables, current (9,502.41)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 53.51
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (3,728.81)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 2,945.65
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 181.60
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 8,428.05
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 188.83
Adjustments for provisions, non-current 77.87
Adjustments for other financial liabilities, current (23.51)
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 2,736.67
Adjustments for dividend income 0.00
Adjustments for interest income 139.51
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) 0.00
Other adjustments for non-cash items 95.76
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 15,632.25
Net cash flows from (used in) operations 32,534.46
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 3,749.06
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 28,785.40
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 1.04
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 153.22
Purchase of property, plant and equipment 19,309.40
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 989.54
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received (81.62)
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (20,228.38)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 4,302.21
Repayments of borrowings 3,359.15
Payments of lease liabilities 181.28
Dividends paid 2,221.73
Interest paid 6,272.83
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (7,732.78)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 824.24
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.34
Net increase (decrease) in cash and cash equivalents 824.58
Cash and cash equivalents cash flow statement at beginning of period 2,017.08
Cash and cash equivalents cash flow statement at end of period 2,841.66