Archidply Decor Limited has disclosed multiple acquisitions of shares within its promoter group pursuant to the Scheme of Amalgamation. Assam Timber Products Private Limited has acquired 706962 equity shares, representing 12.70% of the diluted share capital, via an inter-se transfer. Additionally, Shree Shyam Tea Private Limited has acquired 985877 equity shares, representing 17.71% of the diluted share capital, through a similar inter-se transfer. These transactions were executed under Regulation 10(1)(d)(iii) of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011, and do not alter the aggregate promoter holding or control.

The acquisitions follow the internal restructuring sanctioned by the National Company Law Tribunal, which became effective on June 05, 2026. Assam Timber Products Private Limited acquired the shares from Ravi Marketing & Services Private Limited, while Shree Shyam Tea Private Limited acquired shares from Vanraj Suppliers Private Limited. Consequently, the shareholding of Ravi Marketing & Services Private Limited and Vanraj Suppliers Private Limited has reduced to zero. The disclosures were submitted to the BSE Limited and National Stock Exchange of India Limited on June 11, 2026.

Shareholding Details

The transactions resulted in specific shifts in ownership between the promoter group entities. The table below details the pre-transaction and post-transaction shareholding positions for the acquirers.

The company confirmed that the transfers are part of a reorganization within the promoter group. Necessary disclosures under the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, and the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011, are being made in compliance with the regulatory framework.

Archidply Décor Limited reported a net profit of ₹0.20 lakh for the financial year ended March 31, 2026, reversing the prior year's performance but absorbing significant exceptional costs. Revenue from operations for the year declined to ₹4,633.23 lakh from ₹5,248.15 lakh in the previous year. The company recorded an exceptional item of ₹15.97 lakh due to the financial impact of the new Labour Codes, which affected profitability for the period.

For the quarter ended March 31, 2026, the company reported a net loss of ₹1.97 lakh, compared to a loss of ₹0.35 lakh in the corresponding quarter of the previous year. Revenue for the quarter stood at ₹1,160.27 lakh, a decrease from ₹1,403.03 lakh in Q4FY25. The Board of Directors approved the audited standalone financial results on May 29, 2026.

The statutory auditors, M/s G R V & P K, Chartered Accountants, issued an audit report with an unmodified opinion on the standalone financial results. However, the auditors included an emphasis of matter paragraph regarding outstanding debtors. The company has debtors outstanding for more than one year amounting to ₹153.69 lakhs, for more than two years amounting to ₹60.25 lakhs, and for more than three years amounting to ₹257.89 lakhs. Provisions for bad debt amount to ₹4.49 lakhs. Additionally, advances for the supply of goods outstanding for more than three years total ₹90.06 lakhs, against which no provisions have been made.

Financial Performance

The company’s total expenditure for FY26 was ₹4,763.90 lakh, slightly lower than the ₹5,362.28 lakh incurred in the previous year. Finance costs decreased to ₹179.26 lakh from ₹221.74 lakh in FY25. The profit before exceptional items and tax for the year was ₹14.82 lakh, an improvement from ₹9.75 lakh in the prior year.

Key Financial Metrics

The exceptional item relating to the Labour Codes arose from the notification 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. The company assessed that these changes resulted in an increase in gratuity and leave liabilities, classifying the ₹15.97 lakh impact as a non-recurring event.