Integrated Filing — IndAS



General information about company

Scrip Code 544479
NSE Symbol ALLTIME
MSEI Symbol NOTLISTED
ISIN INE0GV601021
Name of company ALL TIME PLASTICS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 05-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 29-07-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Manufacturing of 'plastic based articles'
Start date and time of board meeting 05-08-2026   15:30:00
End date and time of board meeting 05-08-2026   19:00:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 16,168.53 16,168.53
Other income 349.59 349.59
Total income 16,518.12 16,518.12
2 Expenses
(a) Cost of materials consumed 10,346.12 10,346.12
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (594.90) (594.90)
(d) Employee benefit expense 1,708.17 1,708.17
(e) Finance costs 246.70 246.70
(f) Depreciation, depletion and amortisation expense 823.11 823.11
(f) Other Expenses
1 Impairment loss/ (reversal) on financial assets 3.46 3.46
2 Other expenses 2,361.34 2,361.34
Total other expenses 2,364.80 2,364.80
Total expenses 14,894.00 14,894.00
3 Total profit before exceptional items and tax 1,624.12 1,624.12
4 Exceptional items 0.00 0.00
5 Total profit before tax 1,624.12 1,624.12
6 Tax expense
7 Current tax 326.57 326.57
8 Deferred tax 101.61 101.61
9 Total tax expenses 428.18 428.18
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 1,195.94 1,195.94
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 1,195.94 1,195.94
17 Other comprehensive income net of taxes (4.88) (4.88)
18 Total Comprehensive Income for the period 1,191.06 1,191.06
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1,172.44 1,172.44
Total profit or loss, attributable to non-controlling interests 23.50 23.50
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1,169.94 1,169.94
Total comprehensive income for the period attributable to owners of parent non-controlling interests 21.12 21.12
21 Details of equity share capital
Paid-up equity share capital 1,310.15 1,310.15
Face value of equity share capital 2 2
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 1.83 1.83
Diluted earnings (loss) per share from continuing operations 1.83 1.83
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 1.83 1.83
Diluted earnings (loss) per share from continuing and discontinued operations 1.83 1.83
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) 1.The unaudited consolidated financial results of All Time Plastics Limited (formerly known as All Time Plastics Private Limited) (the 'Holding Company') and its two wholly owned subsidiaries (the Holding Company and its subsidiaries hereinafter collectively referred to as the 'Group') for the quarter ended 30 June 2026 have been reviewed by the Audit Committee and approved by the Board of Directors at their respective meetings held on 05 August 2026 and a limited review of the same has been carried out by the Statutory Auditors of the Holding Company. 2.These unaudited consolidated financial results have been prepared in accordance with the recognition and measurement principles laid down in the Indian Accounting Standard ('Ind AS') 34, Interim Financial Reporting prescribed under section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and is in compliance with the presentation and disclosure requirements of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ('Listing Regulations') (as amended). 3.The figures for the quarter ended 31 March 2026 are the balancing figures between the audited figures in respect of the full financial year and the published unaudited year to date figures upto nine months of the financial year. 4.The Chief Operating Decision Maker (CODM) has identified its business of manufacturing of 'plastic based articles' as a single business operating segment in accordance with the requirements of Ind AS 108, 'Operating Segment'. Accordingly, no other disclosures are required to be furnished per the aforementioned standard. 5.During the previous year ended 31 March 2026, the Holding Company has completed its Initial Public Offer ('IPO') of 14,570,760 equity shares of face value of Rs. 2.00 each at an issue price of Rs. 275.00 per equity share (including a share premium of Rs. 273.00 per equity share) comprising of offer for sale of 43,85,562 equity shares by selling shareholders and fresh issue of 10,185,198 equity shares. The equity shares of the Holding Company got listed on the National Stock Exchange of India Limited and BSE Limited on 14 August 2025. The utilisation of IPO proceeds has been tabulated below: (Amount in Rs. lakhs) Objects of the offer Utilisation planned Utilised up to 30 June 2026 Unutilised amount as on 30 June 2026 Prepayment or repayment of all or a portion of certain outstanding borrowings 14,300.00 14,300.00 - availed by the Company Purchase of equipment and machinery for the Manekpur Facility and installation 11,371.40 3,044.70 8,326.70 of automated storage and retrieval system (ASRS) for warehouse in Manekpur facility General corporate purposes 39.50 39.50 - Share issue expenses 2,289.10 2,289.10 - Total 28,000.00 19,673.30 8,326.70 IPO proceeds remaining unutilised as at 30 June 2026 have been temporarily invested in fixed deposits with scheduled commercial banks. 6.The exceptional item amounting to Rs. 437.28 lakhs for the year ended 31 March 2026 pertains to the incremental non-recurring impact arising from the implementation of the Labour Codes which became effective on 21 November 2025.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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
1 Remeasurement of defined benefit plans (0.03) (0.03)
2 Income-tax effect on above 0.01 0.01
Total Amount of items that will not be reclassified to profit and loss (0.02)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Foreign currency translation difference (4.86) (4.86)
Total Amount of items that will be reclassified to profit and loss (4.86)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (4.88) (4.88)