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 22-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 22-05-2026   14:30:00
End date and time of board meeting 22-05-2026   15:53:00
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 Declaration of unmodified opinion



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,49,220.65 5,39,717.99
Other income 474.30 1,023.90
Total income 1,49,694.95 5,40,741.89
2 Expenses
(a) Cost of materials consumed 67,491.76 2,51,085.16
(b) Purchases of stock-in-trade 6,070.64 31,659.47
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 3,599.48 (5,097.94)
(d) Employee benefit expense 21,910.03 82,448.69
(e) Finance costs 2,896.31 11,348.83
(f) Depreciation, depletion and amortisation expense 4,949.47 18,208.21
(f) Other Expenses
1 other expenses 32,411.26 1,14,582.95
Total other expenses 32,411.26 1,14,582.95
Total expenses 1,39,328.95 5,04,235.37
3 Total profit before exceptional items and tax 10,366.00 36,506.52
4 Exceptional items (7.23) (768.41)
5 Total profit before tax 10,358.77 35,738.11
6 Tax expense
7 Current tax 2,466.79 9,332.09
8 Deferred tax (49.45) (427.40)
9 Total tax expenses 2,417.34 8,904.69
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 7,941.43 26,833.42
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 7,941.43 26,833.42
17 Other comprehensive income net of taxes 422.73 460.57
18 Total Comprehensive Income for the period 8,364.16 27,293.99
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 7,807.56 26,269.54
Total profit or loss, attributable to non-controlling interests 133.87 563.88
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 8,205.04 26,699.53
Total comprehensive income for the period attributable to owners of parent non-controlling interests 159.12 594.46
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 2,58,764.10
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 3.51 11.82
Diluted earnings (loss) per share from continuing operations 3.51 11.82
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 3.51 11.82
Diluted earnings (loss) per share from continuing and discontinued operations 3.51 11.82
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 audited consolidated financial results have been reviewed by the Audit Committee and thereafter approved by the Board of Directors at their respective meetings held on 22nd May, 2026.The Statutory Auditors have expressed an unmodified audit opinion on these consolidated financial results. 3 The figures for the quarter ended 31st March are the balancing figures between audited figures in respect of the full financial year ended 31st March and unaudited published year to date figures for the nine months upto 31st December, which were subjected to limited review as required under the Listing Regulations. 4 Other expenses include Rs.2,166.98 Lacs for the quarter ended 31st March, 2026 & Rs.4,105.80 Lacs for the year ended 31st March, 2026 and Finance cost include Rs.252.03 Lacs for the quarter ended 31st March, 2026 & Rs.1,622.00 Lacs for the year ended 31st March, 2026 on account of loss arisen from foreign exchange fluctuations and on re-instatement of foreign exchange assets and liabilities. 5 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 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. 6 The Government of India implemented the New Labour Codes with effect from 21st November 2025 and subsequently issued supporting Rules and Frequently Asked Questions (FAQs) to facilitate assessment of the related financial impact. Based on the expected revised salary structure and actuarial valuation obtained, the Group had recognised an expense of Rs. 768.41 lakhs for the year ended 31st March 2026. This has been disclosed as an “Exceptional Items” in the financial results. 7 The Board of the Holding Company has recommended a final dividend of Re 1.00 per share (100% per share of face value of Re 1 each) for the financial year ended 31st March, 2026. The dividend is subject to approval of the shareholders at the ensuing Annual General Meeting of the Company. 8 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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2,79,483.46
Capital work-in-progress 17,958.26
Investment property 612.52
Goodwill 128.48
Other intangible assets 186.25
Intangible assets under development 850.81
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 561.18
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 5,498.73
2 Non Current tax assets 1,076.21
Total of other non-current financial assets 6,574.94
Total non-current financial assets 7,136.12
Deferred tax assets (net) 3,172.01
Other non-current assets
1 Other non-current assets 5,106.18
Total of other non-current assets 5,106.18
Total non-current assets 3,14,634.09
2 Current assets
Inventories 1,08,708.22
Current financial asset
Current investments 0.00
Trade receivables, current 61,762.46
Cash and cash equivalents 3,017.52
Bank balance other than cash and cash equivalents 2,883.83
Loans, current 813.50
Other current financial assets
Total of other current financial assets 4,130.56
Total current financial assets 72,607.87
Current tax assets (net) 286.25
Other current assets
1 Other current assets 14,116.84
Total of other current assets 14,116.84
Total current assets 1,95,719.18
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 5,10,353.27
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 2,225.27
Other equity 2,58,764.10
Total equity attributable to owners of parent 2,60,989.37
Non controlling interest 2,014.68
Total equity 2,63,004.05
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 42,666.75
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
1 Lease liabilities 12,156.08
Total of other non-current financial liabilities 12,156.08
Total non-current financial liabilities 54,822.83
Provisions, non-current 1,199.82
Deferred tax liabilities (net) 4,516.48
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Other non-current liabilities 20.83
Total of other non-current liabilities 20.83
Total non-current liabilities 60,559.96
Current liabilities
Current financial liabilities
Borrowings, current 1,20,339.72
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 10,680.04
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 29,859.16
Total Trade payable 40,539.20
Other current financial liabilities
1 Other current financial liabilities 16,082.40
2 Lease liabilities 1,325.09
Total of other current financial liabilities 17,407.49
Total current financial liabilities 1,78,286.41
Other current liabilities 6,168.95
1 Contract liabilities 1,816.16
2 Other current liabilities 4,352.79
Total of other current liabilities 6,168.95
Provisions, current 2,151.98
Current tax liabilities (Net) 181.92
Deferred government grants, Current 0.00
Total current liabilities 1,86,789.26
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 2,47,349.22
Total equity and liabilites 5,10,353.27
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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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 79,109.75 2,91,522.04
2 Laminate and allied poducts 19,840.48 74,344.06
3 Medium density fibre board 35,631.90 1,28,446.93
4 Particle board 6,793.34 20,038.93
5 Container freight station services 5,065.98 16,459.42
6 Others 2,873.04 9,659.07
Total Segment Revenue 1,49,314.49 5,40,470.45
Less: Inter segment revenue 93.84 752.46
Revenue from operations 1,49,220.65 5,39,717.99
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Plywood and allied products 11,748.96 42,824.31
2 Laminate and allied poducts 1,735.17 4,250.53
3 Medium density fibre board 2,278.36 10,393.33
4 Particle board (612.68) (3,217.30)
5 Container freight station services 166.57 1,243.95
6 Others 339.19 1,201.65
Total Profit before tax 15,655.57 56,696.47
i. Finance cost 2,896.31 11,348.83
ii. Other Unallocable Expenditure net off Unallocable income 2,400.49 9,609.53
Profit before tax 10,358.77 35,738.11
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Plywood and allied products 1,36,698.75 1,36,698.75
2 Laminate and allied poducts 65,741.59 65,741.59
3 Medium density fibre board 1,60,263.58 1,60,263.58
4 Particle board 72,669.75 72,669.75
5 Container freight station services 36,048.38 36,048.38
6 Others 18,220.06 18,220.06
Total Segment Asset 4,89,642.11 4,89,642.11
Un-allocable Assets 20,711.16 20,711.16
Net Segment Asset 5,10,353.27 5,10,353.27
4 Segment Liabilities
Segment Liabilities
1 Plywood and allied products 31,193.67 31,193.67
2 Laminate and allied poducts 15,851.22 15,851.22
3 Medium density fibre board 7,652.67 7,652.67
4 Particle board 2,650.16 2,650.16
5 Container freight station services 17,307.01 17,307.01
6 Others 3,103.34 3,103.34
Total Segment Liabilities 77,758.07 77,758.07
Un-allocable Liabilities 1,69,591.15 1,69,591.15
Net Segment Liabilities 2,47,349.22 2,47,349.22
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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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 401.73 (77.45)
Total Amount of items that will not be reclassified to profit and loss 401.73 (77.45)
2 Income tax relating to items that will not be reclassified to profit or loss 97.55 (23.32)
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference in respect of non integral foreign operation 118.55 514.70
Total Amount of items that will be reclassified to profit and loss 118.55 514.70
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 422.73 460.57



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 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 35,738.11
Adjustments for reconcile profit (loss)
Adjustments for finance costs 11,348.83
Adjustments for decrease (increase) in inventories (10,052.89)
Adjustments for decrease (increase) in trade receivables, current (11,968.87)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 634.13
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 (899.98)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 4,589.28
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 2,323.81
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 18,208.21
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 407.98
Adjustments for provisions, non-current (8.22)
Adjustments for other financial liabilities, current 1,885.29
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains 4,086.65
Adjustments for dividend income 0.00
Adjustments for interest income 722.95
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 243.07
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 20,074.34
Net cash flows from (used in) operations 55,812.45
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 10,108.46
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 45,703.99
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 0.00
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 223.20
Purchase of property, plant and equipment 41,177.52
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 0.00
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 519.16
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (2,055.07)
Net cash flows from (used in) investing activities (42,490.23)
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 10,494.38
Repayments of borrowings 155.62
Payments of lease liabilities 369.94
Dividends paid 2,221.73
Interest paid 9,961.20
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (2,214.11)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 999.65
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.79
Net increase (decrease) in cash and cash equivalents 1,000.44
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 3,017.52





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 S. R. Batliboi & Co. LLP Yes 31-07-2027