Integrated Filing — IndAS

General information about company
Scrip Code	532994
NSE Symbol	ARCHIDPLY
MSEI Symbol	NOTLISTED
ISIN	INE877I01016
Name of company	ARCHIDPLY INDUSTRIES LIMITED
Type of company	Main Board
Class of security	Equity
Date of start of financial year	01-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	22-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	14-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Standalone
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-May-2025   12:30:00
End date and time of board meeting	22-May-2025   16:30:00
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
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	No
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-01-29
Indicate Company website link for updated RPT policy of the Company	www.archidply.com
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.

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	1283340000	4642817000
	Other income	3557000	10744000
	Total income	1286897000	4653561000
2	Expenses
(a)	Cost of materials consumed	316552000	1295904000
(b)	Purchases of stock-in-trade	593558000	2056250000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	37411000	-5447000
(d)	Employee benefit expense	76022000	341360000
(e)	Finance costs	23199000	80966000
(f)	Depreciation, depletion and amortisation expense	13420000	46449000
(f)	Other Expenses
1	Other Expenses	186974000	731980000
	Total other expenses	186974000	731980000
	Total expenses	1247136000	4547462000
3	Total profit before exceptional items and tax	39761000	106099000
4	Exceptional items	0	0
5	Total profit before tax	39761000	106099000
6	Tax expense
7	Current tax	9200000	33773000
8	Deferred tax	1941000	-6460000
9	Total tax expenses	11141000	27313000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	28620000	78786000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	28620000	78786000
17	Other comprehensive income net of taxes	-7754000	-2591000
18	Total Comprehensive Income for the period	20866000	76195000
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	198650000	198650000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		994716000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.44	3.97
	Diluted earnings (loss) per share from continuing operations	1.44	3.97
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	1.44	3.97
	Diluted earnings (loss) per share from continuing and discontinued operations	1.44	3.97
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		For details notes please refer PDF file

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	406165000
	Capital work-in-progress	0
	Investment property
	Goodwill	3078000
	Other intangible assets	2618000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	673100000
	Trade receivables, non-current
	Loans, non-current	18332000
	Other non-current financial assets	0
	Total non-current financial assets	691432000
	Deferred tax assets (net)	13563000
	Other non-current assets	4134000
	Total non-current assets	1120990000
2	Current assets
	Inventories	487624000
	Current financial asset
	Current investments	0
	Trade receivables, current	1039980000
	Cash and cash equivalents	1851000
	Bank balance other than cash and cash equivalents	5189000
	Loans, current	0
	Other current financial assets
	Total current financial assets	1047020000
	Current tax assets (net)	0
	Other current assets	84250000
	Total current assets	1618894000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	2739884000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	198650000
	Other equity	994716000
	Total equity attributable to owners of parent	1193366000
	Non controlling interest
	Total equity	1193366000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	590000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
	Total Trade payable
	Other non-current financial liabilities	17394000
	Total non-current financial liabilities	17984000
	Provisions, non-current	58596000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	10619000
	Total non-current liabilities	87199000
	Current liabilities
	Current financial liabilities
	Borrowings, current	825576000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	369457000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	128833000
	Total Trade payable	498290000
	Other current financial liabilities	47400000
	Total current financial liabilities	1371266000
	Other current liabilities	15105000
	Provisions, current	69774000
	Current tax liabilities (Net)	3174000
	Deferred government grants, Current
	Total current liabilities	1459319000
3	Liabilities directly associated with assets in disposal group classified as held for sale
4	Regulatory deferral account credit balances and related deferred tax liability
	Total liabilities	1546518000
	Total equity and liabilites	2739884000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Standalone	Standalone
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	(a) Plywood Based	891077000	3170831000
2	(b) Paper Based	362670000	1322633000
3	(c) MDF based	29123000	147342000
4	(d) Unallocated	470000	2011000
5	(e ) Other	0	0
	Total Segment Revenue	1283340000	4642817000
	Less: Inter segment revenue	0	0
	Revenue from operations	1283340000	4642817000
2	Segment Result
	Profit (+) / Loss (-) before tax and interest from each segment
1	(a) Plywood Based	90460000	418502000
2	(b) Paper Based	81002000	290559000
3	(c) MDF based	2602000	7732000
4	(d) Unallocated	0	0
5	(e ) Other	0	0
	Total Profit before tax	174064000	716793000
	i. Finance cost	23199000	23199000
	ii. Other Unallocable Expenditure net off Unallocable income	111105000	111105000
	Profit before tax	39760000	106098000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	(a) Plywood Based	1183712000	1183712000
2	(b) Paper Based	584971000	584971000
3	(c) MDF based	52542000	52542000
4	(d) Unallocated	0	0
5	(e ) Other	673100000	673100000
	Total Segment Asset	2494325000	2494325000
	Un-allocable Assets	245557000	245557000
	Net Segment Asset	2739882000	2739882000
4	Segment Liabilities
	Segment Liabilities
1	(a) Plywood Based	492180000	492180000
2	(b) Paper Based	205301000	205301000
3	(c) MDF based	22871000	22871000
4	(d) Unallocated	0	0
5	(e ) Other	0	0
	Total Segment Liabilities	720352000	720352000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	720352000	720352000
	Disclosure of notes on segments

Other Comprehensive Income
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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)	-10362000	-3462000
	Total Amount of items that will not be reclassified to profit and loss	-10362000	-3462000
2	Income tax relating to items that will not be reclassified to profit or loss	-2608000	-871000
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	-7754000	-2591000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			106099000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			80966000
	Adjustments for decrease (increase) in inventories			31829000
	Adjustments for decrease (increase) in trade receivables, current			-62111000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-44959000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			2587000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			86227000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			8267000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			46449000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			158000
	Adjustments for provisions, current			12787000
	Adjustments for provisions, non-current			0
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			0
	Adjustments for dividend income			0
	Adjustments for interest income			1016000
	Adjustments for share-based payments			0
	Adjustments for fair value losses (gains)			0
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-1277000
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			-5965000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			153942000
	Net cash flows from (used in) operations			260041000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			29066000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			230975000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			1703000
	Purchase of property, plant and equipment			14076000
	Proceeds from sales of investment property			0
	Purchase of investment property			249100000
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			1016000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-1273000
	Net cash flows from (used in) investing activities	-261730000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			0
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			194227000
	Repayments of borrowings			71499000
	Payments of lease liabilities			10925000
	Dividends paid			0
	Interest paid			80965000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			30838000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			83000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			83000
	Cash and cash equivalents cash flow statement at beginning of period			1769000
	Cash and cash equivalents cash flow statement at end of period			1852000