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	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-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

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	Consolidated	Consolidated
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	1618095000	5559129000
	Other income	4937000	15432000
	Total income	1623032000	5574561000
2	Expenses
(a)	Cost of materials consumed	504724000	1917602000
(b)	Purchases of stock-in-trade	599306000	2056250000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	20705000	-187951000
(d)	Employee benefit expense	102083000	424059000
(e)	Finance costs	49309000	177411000
(f)	Depreciation, depletion and amortisation expense	36274000	133890000
(f)	Other Expenses
1	Other Expenses	302965000	1130380000
	Total other expenses	302965000	1130380000
	Total expenses	1615366000	5651641000
3	Total profit before exceptional items and tax	7666000	-77080000
4	Exceptional items	0	0
5	Total profit before tax	7666000	-77080000
6	Tax expense
7	Current tax	9200000	33773000
8	Deferred tax	-536000	-37275000
9	Total tax expenses	8664000	-3502000
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	-998000	-73578000
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	-998000	-73578000
17	Other comprehensive income net of taxes	-7754000	-2591000
18	Total Comprehensive Income for the period	-8752000	-76169000
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		840458000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	-0.05	-3.7
	Diluted earnings (loss) per share from continuing operations	-0.05	-3.7
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	-0.05	-3.7
	Diluted earnings (loss) per share from continuing and discontinued operations	-0.05	-3.7
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		for noted please refer pdf file n

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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	1449103000
	Capital work-in-progress	2251000
	Investment property
	Goodwill	3078000
	Other intangible assets	4965000
	Intangible assets under development
	Biological assets other than bearer plants
	Investments accounted for using equity method
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current
	Loans, non-current	0
	Other non-current financial assets	84961000
	Total non-current financial assets	84961000
	Deferred tax assets (net)	44837000
	Other non-current assets	12090000
	Total non-current assets	1601285000
2	Current assets
	Inventories	797131000
	Current financial asset
	Current investments	0
	Trade receivables, current	1365471000
	Cash and cash equivalents	2681000
	Bank balance other than cash and cash equivalents	5189000
	Loans, current	0
	Other current financial assets
	Total current financial assets	1373341000
	Current tax assets (net)	0
	Other current assets	152171000
	Total current assets	2322643000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	3923928000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	198650000
	Other equity	840458000
	Total equity attributable to owners of parent	1039108000
	Non controlling interest
	Total equity	1039108000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	610064000
	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	23608000
	Total non-current financial liabilities	633672000
	Provisions, non-current	59654000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	10619000
	Total non-current liabilities	703945000
	Current liabilities
	Current financial liabilities
	Borrowings, current	1316515000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	519571000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	174672000
	Total Trade payable	694243000
	Other current financial liabilities	51107000
	Total current financial liabilities	2061865000
	Other current liabilities	16513000
	Provisions, current	100195000
	Current tax liabilities (Net)	2302000
	Deferred government grants, Current
	Total current liabilities	2180875000
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	2884820000
	Total equity and liabilites	3923928000
	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		Consolidated	Consolidated
1	Segment Revenue (Income)
	(net sale/income from each segment should be disclosed)
1	(a) Plywood Based	884245000	3163999000
2	(b) Paper Based	349013000	1308977000
3	(c) MDF based	384367000	1084143000
4	(d) Unallocated	470000	2011000
5	(e ) Other	0	0
	Total Segment Revenue	1618095000	5559130000
	Less: Inter segment revenue	0	0
	Revenue from operations	1618095000	5559130000
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	-5168000	-85067000
4	(d) Unallocated	0	0
5	(e ) Other	0	0
	Total Profit before tax	166294000	623994000
	i. Finance cost	49309000	49309000
	ii. Other Unallocable Expenditure net off Unallocable income	109320000	109320000
	Profit before tax	7665000	-77082000
3	(Segment Asset - Segment Liabilities)
	Segment Asset
1	(a) Plywood Based	1183712000	1183712000
2	(b) Paper Based	584971000	584971000
3	(c) MDF based	1909690000	1909690000
4	(d) Unallocated	0	0
5	(e ) Other	0	0
	Total Segment Asset	3678373000	3678373000
	Un-allocable Assets	245557000	245557000
	Net Segment Asset	3923930000	3923930000
4	Segment Liabilities
	Segment Liabilities
1	(a) Plywood Based	492180000	492180000
2	(b) Paper Based	205301000	205301000
3	(c) MDF based	260762000	260762000
4	(d) Unallocated	0	0
5	(e ) Other	0	0
	Total Segment Liabilities	958243000	958243000
	Un-allocable Liabilities	0	0
	Net Segment Liabilities	958243000	958243000
	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	Consolidated	Consolidated
	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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			-77080000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			177411000
	Adjustments for decrease (increase) in inventories			-251470000
	Adjustments for decrease (increase) in trade receivables, current			-387602000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-44134000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			4618000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			209965000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			9456000
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			133890000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			158000
	Adjustments for provisions, current			33636000
	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			5485000
	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			-1282000
	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)			-126804000
	Net cash flows from (used in) operations			-203884000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			29689000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-233573000
	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			1738000
	Purchase of property, plant and equipment			49475000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	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			5485000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			-4393000
	Net cash flows from (used in) investing activities	-46645000
	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			575577000
	Repayments of borrowings			111999000
	Payments of lease liabilities			12203000
	Dividends paid			0
	Interest paid			177411000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			273964000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-6254000
	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			-6254000
	Cash and cash equivalents cash flow statement at beginning of period			8937000
	Cash and cash equivalents cash flow statement at end of period			2683000