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.

Archidply Decor Limited has confirmed that its promoters and promoter group did not encumber any shares held by them during the financial year ended March 31, 2026. This disclosure was submitted to the stock exchanges in compliance with Regulation 31(4) of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011. The confirmation ensures that the shareholding structure of the promoters remained unpledged throughout FY26, providing stability to the company's ownership base.

Regulatory Filing Details

The declaration, signed by Shyam Daga on behalf of the promoters and promoter group, was addressed to the Bombay Stock Exchange Limited and the National Stock Exchange of India Ltd. The document confirms that neither the promoters nor any persons acting in concert created any encumbrance on their shares directly or indirectly during the specified period.

Key Information

The communication was formally submitted by Mavoori Siva Kiran, Company Secretary & Compliance Officer of Archidply Decor Limited. The filing serves as a mandatory annual declaration required under the takeover regulations to maintain transparency regarding the holding status of the promoters.