Reupholstery : full filling and fabric change.

Seat: High Density no fire retardant polyurethane foam (1,9lb);
Back : Medium Density no fire retardant polyurethane foam (1,2lb); 
polyester

Cover: fabric 100% polyester Oeko Tex Standard 100 certified

Could be replicate, but will be less expensive to find used armchair to be renewed.