Integrated Filing — IndAS



General information about company
Scrip Code 532212
NSE Symbol ARCHIES
MSEI Symbol NOTLISTED
ISIN INE731A01020
Name of company Archies 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 30-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-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 30-May-2025   13:00:00
End date and time of board meeting 30-May-2025   15:20:00
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 NA
(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 2022-02-11
Indicate Company website link for updated RPT policy of the Company https://archiesinvestors.in/wp-content/uploads/2021/10/relatedpartytransactionPolicy.pdf
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
NA



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 183816000 697054000
Other income 18978000 68725000
Total income 202794000 765779000
2 Expenses
(a) Cost of materials consumed 44500000 131976000
(b) Purchases of stock-in-trade 44391000 119950000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 2944000 8383000
(d) Employee benefit expense 44942000 171597000
(e) Finance costs 11095000 48545000
(f) Depreciation, depletion and amortisation expense 15992000 73440000
(f) Other Expenses
1 Rent 7434000 24029000
2 other expenses 44790000 215115000
Total other expenses 52224000 239144000
Total expenses 216088000 793035000
3 Total profit before exceptional items and tax -13294000 -27256000
4 Exceptional items 0 0
5 Total profit before tax -13294000 -27256000
6 Tax expense
7 Current tax 0 2000
8 Deferred tax -2249000 -12629000
9 Total tax expenses -2249000 -12627000
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 -11045000 -14629000
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 -11045000 -14629000
17 Other comprehensive income net of taxes 484000 324102000
18 Total Comprehensive Income for the period -10561000 309473000
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 67562000 67562000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 792961000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -0.33 -0.43
Diluted earnings (loss) per share from continuing operations -0.33 -0.43
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 -0.33 -0.43
Diluted earnings (loss) per share from continuing and discontinued operations -0.33 -0.43
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) Notes: n1.The above results have been reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on 30 May 2025. n2.These financial results have been prepared in accordance with the Companies (Indian Accounting Standards) Rule, 2015 as amended prescribed under Section 133 of the Companies Act, 2013 and other recognised accounting practices and policies to the extent applicable. n3.Due to the nature of business and common manufacturing facilities for various segments, a reasonable allocation of Capital Employed to various segments is currently not practicable. n4.The above financial results have been audited by the statutory auditors and have expressed an unmodified opinion in the audit report of these financial results. n5.Figures for the quarters ended 31 March 2025 and 31 March 2024 are the balancing figures between audited figures for the full financial year and the reviewed year to date figures for nine months ended 31 December 2024 and 31 Decmber 2023 respectively.



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 1002658000
Capital work-in-progress 0
Investment property 0
Goodwill 0
Other intangible assets 0
Intangible assets under development 142769000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 0
Trade receivables, non-current 0
Loans, non-current 82000
Other non-current financial assets 39113000
Total non-current financial assets 39195000
Deferred tax assets (net) 184000
Other non-current assets 7099000
Total non-current assets 1191905000
2 Current assets
Inventories 658480000
Current financial asset
Current investments 0
Trade receivables, current 79045000
Cash and cash equivalents 4569000
Bank balance other than cash and cash equivalents 191000
Loans, current 475000
Other current financial assets 12396000
Total current financial assets 96676000
Current tax assets (net)
Other current assets 20692000
Total current assets 775848000
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 1967753000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 67562000
Other equity 1234496000
Total equity attributable to owners of parent 1302058000
Non controlling interest
Total equity 1302058000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 262000
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 135926000
Total non-current financial liabilities 136188000
Provisions, non-current 31102000
Deferred tax liabilities (net) 27353000
Deferred government grants, Non-current
Other non-current liabilities
Total non-current liabilities 194643000
Current liabilities
Current financial liabilities
Borrowings, current 301693000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2552000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 51959000
Total Trade payable 54511000
Other current financial liabilities 61465000
Total current financial liabilities 417669000
Other current liabilities 50748000
Provisions, current 2635000
Current tax liabilities (Net)
Deferred government grants, Current
Total current liabilities 471052000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 665695000
Total equity and liabilites 1967753000
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 Greeting Card 21359000 71430000
2 Stationery and Paper Bag 88409000 327155000
3 Gifts 69582000 278167000
4 Others 1848000 10779000
Total Segment Revenue 181198000 687531000
Less: Inter segment revenue
Revenue from operations 181198000 687531000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Greeting Card 5319000 15472000
2 Stationery and Paper Bag 10360000 29802000
3 Gifts 10989000 27773000
4 Others 880000 2180000
Total Profit before tax 27548000 75227000
i. Finance cost 11095000 11095000
ii. Other Unallocable Expenditure net off Unallocable income 29747000 29747000
Profit before tax -13294000 -27255000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Greeting Card 0 0
2 Stationery and Paper Bag 0 0
3 Gifts 0 0
4 Others 0 0
Total Segment Asset 0 0
Un-allocable Assets 1967753000 1967753000
Net Segment Asset 1967753000 1967753000
4 Segment Liabilities
Segment Liabilities
1 Greeting Card 0 0
2 Stationery and Paper Bag 0 0
3 Gifts 0 0
4 Others 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 665695000 665695000
Net Segment Liabilities 665695000 665695000
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss -484000 -324102000
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 484000 324102000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 -27256000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 48545000
Adjustments for decrease (increase) in inventories 900000
Adjustments for decrease (increase) in trade receivables, current 751000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 0
Adjustments for decrease (increase) in other non-current assets 1202000
Adjustments for other financial assets, non-current -4779000
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current -5633000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 0
Adjustments for increase (decrease) in other non-current liabilities 3948000
Adjustments for depreciation and amortisation expense 73440000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current -11147000
Adjustments for unrealised foreign exchange losses gains 0
Adjustments for dividend income 0
Adjustments for interest income 2512000
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 0
Other adjustments to reconcile profit (loss) -1036000
Other adjustments for non-cash items 0
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 103679000
Net cash flows from (used in) operations 76423000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) -241000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 76664000
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 5389000
Purchase of property, plant and equipment 6061000
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 2525000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) investing activities 1853000
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 30966000
Repayments of borrowings 7423000
Payments of lease liabilities 50420000
Dividends paid 0
Interest paid 48500000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -75377000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3140000
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 3140000
Cash and cash equivalents cash flow statement at beginning of period 1429000
Cash and cash equivalents cash flow statement at end of period 4569000





Details of Impact of Audit Qualification
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 UBEROI SOOD & KAPOOR Yes 28-Mar-2028


Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 ARCHIES LIMITED ANIL MOOLCHANDANI Chairman and Managing Director Any other transaction RENT 3235000 AS PER AGREEMENT 1767000 0 0 Textual Information(1)
2 ARCHIES LIMITED ANIL MOOLCHANDANI Chairman and Managing Director Remuneration 600000 AS PER AGREEMENT 300000 0 0 Textual Information(2)
3 ARCHIES LIMITED JAGDISH MOOLCHANDANI Executive Director and Chief Financial Officer Any other transaction RENT 550000 AS PER AGREEMENT 250000 0 0 Textual Information(3)
4 ARCHIES LIMITED JAGDISH MOOLCHANDANI Executive Director and Chief Financial Officer Remuneration 1800000 AS PER AGREEMENT 900000 0 0 Textual Information(4)
5 ARCHIES LIMITED JAGDISH MOOLCHANDANI Executive Director and Chief Financial Officer Loan AS PER AGREEMENT 7200000 22250000 29825000 Loan 0 N/A Loan 0.0675 N/A Unsecured Runnig Business Operations Textual Information(5)
6 ARCHIES LIMITED JAGDISH MOOLCHANDANI Executive Director and Chief Financial Officer Loan AS PER AGREEMENT 1150000 22250000 29825000 Loan 0 N/A Loan 0.0675 N/A Unsecured Runnig Business Operations Textual Information(6)
7 ARCHIES LIMITED VARUN MOOLCHANDANI Executive Director Any other transaction SALARY 2340000 AS PER AGREEMENT 1170000 0 0 Textual Information(7)
8 ARCHIES LIMITED VARUN MOOLCHANDANI Executive Director Any other transaction POST EMPLOYMENT BENEFIT 312000 AS PER AGREEMENT 312000 0 0 Textual Information(8)
9 ARCHIES LIMITED ARUN SINGHAL Independent Director Any other transaction SITTING FEES 53000 AS PER AGREEMENT 21000 0 0 Textual Information(9)
10 ARCHIES LIMITED Chiranjivi Ramuka COMPANY SECRETARY Any other transaction SALARY NA 230000 0 0 Textual Information(10)
11 ARCHIES LIMITED Faizan Rashid Bhat Independent Director Any other transaction SITTING FEES NA 18000 0 0 Textual Information(11)
12 ARCHIES LIMITED Karan Moolchandani Relative of KMP Any other transaction SALARY NA 450000 0 0 Textual Information(12)
13 ARCHIES LIMITED Karan Moolchandani Relative of KMP Any other transaction POST EMPLOYMENT BENEFIT NA 11000 0 0 Textual Information(13)
14 ARCHIES LIMITED Neeru Moolchandani Relative of KMP Any other transaction RENT 1265000 AS PER AGREEMENT 633000 0 0 Textual Information(14)
15 ARCHIES LIMITED Pushpa Moolchandani Relative of KMP Any other transaction RENT 2280000 AS PER AGREEMENT 1380000 0 0 Textual Information(15)
16 ARCHIES LIMITED Raghav Moolchandani Relative of KMP Any other transaction RENT 480000 AS PER AGREEMENT 180000 0 0 Textual Information(16)
17 ARCHIES LIMITED Raghav Moolchandani Relative of KMP Any other transaction SALARY NA 300000 0 0 Textual Information(17)
18 ARCHIES LIMITED Raghav Moolchandani Relative of KMP Any other transaction POST EMPLOYMENT BENEFIT NA 11000 0 0 Textual Information(18)
19 ARCHIES LIMITED Rajinder Kumar Verma Independent Director Any other transaction SITTING FEES NA 56000 0 0 Textual Information(19)
20 ARCHIES LIMITED Sona Mitul Adhia Independent Director Any other transaction SITTING FEES NA 13000 0 0 Textual Information(20)
21 ARCHIES LIMITED Vidhi Moolchandani Relative of KMP Any other transaction SALARY NA 600000 0 0 Textual Information(21)
22 ARCHIES LIMITED Chiranjivi Ramuka COMPANY SECRETARY Any other transaction POST EMPLOYMENT BENEFIT NA 5000 0 0 Textual Information(22)
23 ARCHIES LIMITED Payal Madaan COMPANY SECRETARY Any other transaction SALARY NA 13000 0 0 Textual Information(23)
Total value of transaction during the reporting period 16970000



Text Block
Textual Information(1) RENT PAID
Textual Information(2) SALARY PAID
Textual Information(3) RENT PAID
Textual Information(4) SALARY PAID
Textual Information(5) Unsecured Loans Received
Textual Information(6) Repayment of Unsecured Loans
Textual Information(7) SALARY PAID
Textual Information(8) Gratuity and Leave Encashment (KMP)
Textual Information(9) SITTING FEES
Textual Information(10) SALARY PAID
Textual Information(11) SITTING FEES
Textual Information(12) SALARY PAID
Textual Information(13) Provident Fund
Textual Information(14) RENT PAID
Textual Information(15) RENT PAID
Textual Information(16) RENT PAID
Textual Information(17) SALARY PAID
Textual Information(18) Provident Fund
Textual Information(19) SITTING FEES
Textual Information(20) SITTING FEES
Textual Information(21) SALARY PAID
Textual Information(22) Gratuity and Leave Encashment (KMP)
Textual Information(23) SALARY PAID