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 04-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 21-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 04-02-2026   12:30:00
End date and time of board meeting 04-02-2026   13:33:00
Whether cash flow statement is applicable on company
Type of cash flow statement
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,35,008.04 3,90,497.34
Other income 170.33 549.60
Total income 1,35,178.37 3,91,046.94
2 Expenses
(a) Cost of materials consumed 67,278.24 1,83,593.40
(b) Purchases of stock-in-trade 8,542.35 25,588.83
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (7,328.78) (8,697.42)
(d) Employee benefit expense 20,779.80 60,538.66
(e) Finance costs 3,125.10 8,452.52
(f) Depreciation, depletion and amortisation expense 4,830.69 13,258.74
(f) Other Expenses
1 Other Expenses 28,712.66 82,171.69
Total other expenses 28,712.66 82,171.69
Total expenses 1,25,940.06 3,64,906.42
3 Total profit before exceptional items and tax 9,238.31 26,140.52
4 Exceptional items (761.18) (761.18)
5 Total profit before tax 8,477.13 25,379.34
6 Tax expense
7 Current tax 2,340.80 6,865.29
8 Deferred tax (368.31) (377.95)
9 Total tax expenses 1,972.49 6,487.34
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 6,504.64 18,892.00
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 6,504.64 18,892.00
17 Other comprehensive income net of taxes (301.78) 37.83
18 Total Comprehensive Income for the period 6,202.86 18,929.83
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 6,386.82 18,461.98
Total profit or loss, attributable to non-controlling interests 117.82 430.02
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 6,083.25 18,494.48
Total comprehensive income for the period attributable to owners of parent non-controlling interests 119.61 435.35
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 2.87 8.31
Diluted earnings (loss) per share from continuing operations 2.87 8.31
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 2.87 8.31
Diluted earnings (loss) per share from continuing and discontinued operations 2.87 8.31
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) 1. The above Unaudited Consolidated Financial Results for the quarter and nine months ended 31st December, 2025 has been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on 4th February, 2026. The statutory auditors have carried out a limited review of these financial results. 2. On 21st November 2025, the Government of India notified the four Labour Codes, namely 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. The Company has carried out a preliminary assessment of the incremental financial impact arising from the change in the definition of wages, particularly with respect to the increased gratuity liability. Based on certain estimates and an actuarial valuation report obtained during the quarter, the Company has recognised an expense of Rs.761.18 lacs as an “exceptional item” in the financial results for the quarter and nine months ended 31st December, 2025. 3. During the period ended 31st December, 2024, Shares of one subsidiary- Century Ply (Singapore) Pte Ltd were sold and transferred and Non-Controlling interest portion amounting to Rs.1333.45 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


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 71,019.25 2,12,412.29
2 Laminate and Allied Products 18,298.57 54,503.58
3 Medium Density Fibre Board 32,581.53 92,815.03
4 Particle Board 6,536.48 13,245.59
5 Container Freight Station Services 4,212.36 11,393.44
6 Others 2,423.48 6,786.03
Total Segment Revenue 1,35,071.67 3,91,155.96
Less: Inter segment revenue 63.63 658.62
Revenue from operations 1,35,008.04 3,90,497.34
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Plywood and Allied Products 10,375.32 31,075.35
2 Laminate and Allied Products 820.89 2,515.36
3 Medium Density Fibre Board 2,283.87 8,114.97
4 Particle Board (1,050.30) (2,604.62)
5 Container Freight Station Services 524.81 1,077.38
6 Others 435.52 862.46
Total Profit before tax 13,390.11 41,040.90
i. Finance cost 3,125.10 8,452.52
ii. Other Unallocable Expenditure net off Unallocable income 1,787.88 7,209.04
Profit before tax 8,477.13 25,379.34
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Plywood and Allied Products 1,34,474.18 1,34,474.18
2 Laminate and Allied Products 63,065.31 63,065.31
3 Medium Density Fibre Board 1,65,508.05 1,65,508.05
4 Particle Board 71,312.56 71,312.56
5 Container Freight Station Services 33,729.13 33,729.13
6 Others 13,645.83 13,645.83
Total Segment Asset 4,81,735.06 4,81,735.06
Un-allocable Assets 19,306.81 19,306.81
Net Segment Asset 5,01,041.87 5,01,041.87
4 Segment Liabilities
Segment Liabilities
1 Plywood and Allied Products 26,702.12 26,702.12
2 Laminate and Allied Products 14,324.48 14,324.48
3 Medium Density Fibre Board 8,652.20 8,652.20
4 Particle Board 2,940.78 2,940.78
5 Container Freight Station Services 17,263.59 17,263.59
6 Others 2,575.95 2,575.95
Total Segment Liabilities 72,459.12 72,459.12
Un-allocable Liabilities 1,73,934.07 1,73,934.07
Net Segment Liabilities 2,46,393.19 2,46,393.19
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 (446.05) (479.18)
Total Amount of items that will not be reclassified to profit and loss (446.05) (479.18)
2 Income tax relating to items that will not be reclassified to profit or loss (111.96) (120.86)
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference in respect of non integral foreign operation 32.31 396.15
Total Amount of items that will be reclassified to profit and loss 32.31 396.15
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (301.78) 37.83