Integrated Filing — IndAS



General information about company

Scrip Code 532856
NSE Symbol TIMETECHNO
MSEI Symbol NOTLISTED
ISIN INE508G01029
Name of company TIME TECHNOPLAST LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-01-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 12-02-2026   15:00:00
End date and time of board meeting 12-02-2026   18:20:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 1,56,477.00 4,42,853.00
Other income 229.00 431.00
Total income 1,56,706.00 4,43,284.00
2 Expenses
(a) Cost of materials consumed 1,12,090.00 3,16,592.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (806.00) (640.00)
(d) Employee benefit expense 7,741.00 21,794.00
(e) Finance costs 1,883.00 6,215.00
(f) Depreciation, depletion and amortisation expense 4,598.00 13,634.00
(f) Other Expenses
1 Other Expenses 14,101.00 39,996.00
Total other expenses 14,101.00 39,996.00
Total expenses 1,39,607.00 3,97,591.00
3 Total profit before exceptional items and tax 17,099.00 45,693.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 17,099.00 45,693.00
6 Tax expense
7 Current tax 4,247.00 11,463.00
8 Deferred tax 0.00 0.00
9 Total tax expenses 4,247.00 11,463.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 12,852.00 34,230.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 12,852.00 34,230.00
17 Other comprehensive income net of taxes 122.00 76.00
18 Total Comprehensive Income for the period 12,974.00 34,306.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 12,634.00 33,689.00
Total profit or loss, attributable to non-controlling interests 218.00 541.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 12,756.00 33,764.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 218.00 542.00
21 Details of equity share capital
Paid-up equity share capital 4,936.00 4,936.00
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 2.75 7.33
Diluted earnings (loss) per share from continuing operations 2.75 7.33
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 2.75 7.33
Diluted earnings (loss) per share from continuing and discontinued operations 2.75 7.33
24 Debt equity ratio 0.0700 0.0700
25 Debt service coverage ratio 5.6900 6.2400
26 Interest service coverage ratio 12.5200 10.5500
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) The above financial results were reviewed and recommended by the Audit Committee and approved by the Board of Directors at their meeting held on 12th February 2026. The financial results have been prepared in accordance with the recognition and measurement principles of Indian Accounting Standards (“Ind AS”) prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and the other accounting principles generally accepted in India. Additional consolidated information pursuant to Regulation 52 (4) of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirement) Regulations, 2015, as amended as at and for the quarter/ nine months ended 31st December, 2025 forms part of the notes to accounts The previous period’s figures have been re-grouped / re-classified wherever considered necessary. The Board allotted 2,269.29 lakh fully paid-up equity shares of Re. 1 each on 24 September 2025 as bonus shares in the ratio of 1:1, by capitalising Rs. 2,269.29 lakh from the Securities Premium Account. The basic and diluted earnings per share for all the periods presented above, have consequently been adjusted in accordance with IND AS 33 Earnings per Share to give effect to the aforesaid issue of Bonus Shares. The company has raised a capital of Rs. 800 Crore through Qualified Institutional Placement (QIP) of equity shares, the Committee of Directors of the company at its meeting held on November 11, 2025 approved the allotment of 39,777,247 equity shares of face value of Rs. 1/- each at an issue price of Rs. 201.12 per equity share (including a premium of Rs. 200.12 per equity share). The Company has received Rs. 781.13 Crore (net of QIP expense of Rs. 18.87 Crore) from the proceeds of fresh issue of equity shares. The utilisation of net QIP proceeds is summarised in the notes forming part.The QIP proceeds which were unutilised as at 31st December 2025 were temporarily invested in Fixed deposits with scheduled banks / co-op banks, Balance with cash credit a/c with bankers and monitoring account. A report of CARE Ratings Limited dated 12th February, 2026 appointed as a Monitoring Agency for QIP being filed separately. The Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Code viz Code on wages 2019, Code on Social Security 2020,Industrial Relation Code 2020, and Occupational Safety, Health and Working Condition Code 2020 (collectively referred to as the New Labour Codes). These Codes have been made effective from 21st November, 2025. The corresponding all supporting rules under these codes are yet to be notified. The Group is in the process of evaluating the full impact of these new labour codes announced. The Group has estimated and accounted for incremental liability for own employees Which is not material to the consolidated financial results and is in the process of evaluating other possible impacts including for contract workforce. However, management is of the view that impact, if any, is unlikely to be material . Once Central / State Rules are notified by the Government on all aspects of the Codes , the Company will evaluate , if any , on the measurment of employees benefits and would provide appropraite accounting treatment. The results are available on the Bombay Stock Exchange website (URL: www.bseindia.com), the National Stock Exchange website (URL: www.nseindia.com) and on the Company’s website (URL: www.timetechnoplast.com).



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Polymer Products 97,404.00 2,76,249.00
2 Composite Products 59,073.00 1,66,604.00
Total Segment Revenue 1,56,477.00 4,42,853.00
Less: Inter segment revenue 0.00 0.00
Revenue from operations 1,56,477.00 4,42,853.00
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Polymer Products 11,024.00 29,977.00
2 Composite Products 7,729.00 21,501.00
Total Profit before tax 18,753.00 51,478.00
i. Finance cost 1,883.00 6,215.00
ii. Other Unallocable Expenditure net off Unallocable income (229.00) (431.00)
Profit before tax 17,099.00 45,694.00
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Polymer Products 3,90,162.00 3,90,162.00
2 Composite Products 1,20,063.00 1,20,063.00
Total Segment Asset 5,10,225.00 5,10,225.00
Un-allocable Assets 0.00 0.00
Net Segment Asset 5,10,225.00 5,10,225.00
4 Segment Liabilities
Segment Liabilities
1 Polymer Products 43,378.00 43,378.00
2 Composite Products 13,609.00 13,609.00
Total Segment Liabilities 56,987.00 56,987.00
Un-allocable Liabilities 0.00 0.00
Net Segment Liabilities 56,987.00 56,987.00
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
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
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 (122.00) (76.00)
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 0.00 0.00
5 Total Other comprehensive income 122.00 76.00