Integrated Filing — IndAS



General information about company

Scrip Code 543231
NSE Symbol ADL
MSEI Symbol NOTLISTED
ISIN INE0CHO01012
Name of company ARCHIDPLY DECOR 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 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-02-2026
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 Standalone
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 Single segment
Description of single segment Wood based products
Start date and time of board meeting 12-02-2026   11:00:00
End date and time of board meeting 12-02-2026   12:35:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
no default on loan



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 Standalone Standalone
1 Income
Revenue from operations 1,051.65 3,472.96
Other income 29.85 107.69
Total income 1,081.50 3,580.65
2 Expenses
(a) Cost of materials consumed 384.13 1,342.04
(b) Purchases of stock-in-trade 324.88 1,136.94
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (14.78) (65.53)
(d) Employee benefit expense 142.02 426.51
(e) Finance costs 42.53 136.96
(f) Depreciation, depletion and amortisation expense 36.69 116.92
(f) Other Expenses
1 Other expenditure 162.70 481.60
Total other expenses 162.70 481.60
Total expenses 1,078.17 3,575.44
3 Total profit before exceptional items and tax 3.33 5.21
4 Exceptional items 0.00 0.00
5 Total profit before tax 3.33 5.21
6 Tax expense
7 Current tax 0.41 0.41
8 Deferred tax 0.48 2.63
9 Total tax expenses 0.89 3.04
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 2.44 2.17
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 2.44 2.17
17 Other comprehensive income net of taxes (1.05) (2.99)
18 Total Comprehensive Income for the period 1.39 (0.82)
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 556.63 556.63
Face value of equity share capital 10 10
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 0.04 0.04
Diluted earnings (loss) per share from continuing operations 0 0
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 0.04 0.04
Diluted earnings (loss) per share from continuing and discontinued operations 0 0
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 Financial results of Archidply D�cor Limited (The Company ) have been reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meetings held on February 12, 2026. Limited Review of these results as required under Regulation 33 of SEBI (LODR) regulation, 2015, has been completed by the statutory Auditor of the Company. The Statutory Auditor has issued an unqualified review report thereon. 2. This unaudited Financial Results have been prepared in accordance with the Companies (Indian Accounting Standards) Rules, 2015 (Ind AS) prescribed under Sec 133 of Companies Act,2013 and other recognised accounting practises and policies to the extent applicable. 3. Figures for the previous periods have been regrouped , recasted and reclassified to confirm to the classification of the current period, wherever necessary. 4. The Company has not discontinued any of its operations during the period under review 5. There are no exceptional / extraordinary items during the Year ended 31,March, 2025 and quarter ended 31st December, 2025 6. The company 's business activity fall within a single operating segment, namely 'Wood Based Products'. Accordingly, the disclosure requirements of INDAS 108-'Operating Segments' are not applicable. 7. Impact of Labour Codes:- On November 21, 2025, the Government of India notified provisions of 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 (‘Labour Codes’), which consolidate twenty-nine existing labour laws into a unified framework governing employee benefits during employment and post-employment. The Labour Codes, amongst other things, introduce changes, including a uniform definition of wages and enhanced benefits relating to leave. The Company has assessed and the incremental impact of these changes, on the basis of the best information available for the period ended December 31, 2025 is not material to these unaudited financial results. The Management continues to monitor the developments pertaining to Labour Codes and will evaluate impact, if any, on the measurement of the employee benefits liability.



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 Standalone Standalone
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Defined benefit plan acturial gains/(losses) (1.40) (4.00)
Total Amount of items that will not be reclassified to profit and loss (1.40) (4.00)
2 Income tax relating to items that will not be reclassified to profit or loss (0.35) (1.01)
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss
5 Total Other comprehensive income (1.05) (2.99)