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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 15-May-2025
Description of presentation currency INR (in Actuals)
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Multi segment
Description of single segment
Start date and time of board meeting 27-May-2025   15:00:00
End date and time of board meeting 27-May-2025   19:15:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



Financial Results Ind-AS
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 14687400000 54570400000
Other income 20800000 52700000
Total income 14708200000 54623100000
2 Expenses
(a) Cost of materials consumed 10308000000 38887800000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 60200000 -28100000
(d) Employee benefit expense 718300000 2651900000
(e) Finance costs 220300000 915300000
(f) Depreciation, depletion and amortisation expense 440300000 1696700000
(f) Other Expenses
1 Other Expenses 1464300000 5209200000
Total other expenses 1464300000 5209200000
Total expenses 13211400000 49332800000
3 Total profit before exceptional items and tax 1496800000 5290300000
4 Exceptional items 0 0
5 Total profit before tax 1496800000 5290300000
6 Tax expense
7 Current tax 378700000 1345800000
8 Deferred tax 0 0
9 Total tax expenses 378700000 1345800000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0 0
11 Net Profit Loss for the period from continuing operations 1118100000 3944500000
12 Profit (loss) from discontinued operations before tax 0 0
13 Tax expense of discontinued operations 0 0
14 Net profit (loss) from discontinued operation after tax 0 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0 0
16 Total profit (loss) for period 1118100000 3944500000
17 Other comprehensive income net of taxes 17200000 12900000
18 Total Comprehensive Income for the period 1135300000 3957400000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1095100000 3879500000
Total profit or loss, attributable to non-controlling interests 23000000 65000000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 17500000 13200000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -300000 -300000
21 Details of equity share capital
Paid-up equity share capital 226900000 226900000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 28694500000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.83 17.1
Diluted earnings (loss) per share from continuing operations 4.83 17.1
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 4.83 17.1
Diluted earnings (loss) per share from continuing and discontinued operations 4.83 17.1
24 Debt equity ratio 0.0022 0.0022
25 Debt service coverage ratio 0.0308 0.0331
26 Interest service coverage ratio 0.0979 0.0863
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 27th May, 2025. 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. n nAdditional 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/ full year ended 31st March, 2025 forms part of the notes to accounts. n nThe Board of Directors have recommended a dividend of 250% i.e. Rs. 2.50 (P.Y. Rs. 2.00) per equity share of face value of Rs. 1/- each of the company for the year ended March 31, 2025, subject to approval of Members. n nThe previous period’s figures have been re-grouped / re-classified wherever considered necessary. n nThe figures of the last quarter of current and previous year are the balancing figures between audited figures for the full financial year and published unaudited year to date figures of nine months of respective year. n



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities
Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2024
Date of end of reporting period 31-Mar-2025
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 13724900000
Capital work-in-progress 794200000
Investment property 0
Goodwill 0
Other intangible assets 2400000
Intangible assets under development 0
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 31900000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 435600000
Total non-current financial assets 467500000
Deferred tax assets (net) 0
Other non-current assets 0
Total non-current assets 14989000000
2 Current assets
Inventories 11482800000
Current financial asset
Current investments 0
Trade receivables, current 11623400000
Cash and cash equivalents 1263800000
Bank balance other than cash and cash equivalents 514900000
Loans, current 0
Other current financial assets 0
Total current financial assets 13402100000
Current tax assets (net) 0
Other current assets 3597600000
Total current assets 28482500000
3 Non-current assets classified as held for sale 516000000
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 43987500000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 226900000
Other equity 28694500000
Total equity attributable to owners of parent 28921400000
Non controlling interest 700100000
Total equity 29621500000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 1470600000
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0
Total Trade payable 0
Other non-current financial liabilities 745500000
Total non-current financial liabilities 2216100000
Provisions, non-current 0
Deferred tax liabilities (net) 1330900000
Deferred government grants, Non-current 0
Other non-current liabilities 0
Total non-current liabilities 3547000000
Current liabilities
Current financial liabilities
Borrowings, current 4994500000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 120700000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 4390100000
Total Trade payable 4510800000
Other current financial liabilities 116400000
Total current financial liabilities 9621700000
Other current liabilities 475600000
Provisions, current 182200000
Current tax liabilities (Net) 539500000
Deferred government grants, Current 0
Total current liabilities 10819000000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 14366000000
Total equity and liabilites 43987500000
Disclosure of notes on assets and liabilities



Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025 01-Apr-2024
Date of end of reporting period 31-Mar-2025 31-Mar-2025
Whether accounts are audited or unaudited Audited Audited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 Polymer Products 9475700000 34931700000
2 Composite Products 5211700000 19638700000
Total Segment Revenue 14687400000 54570400000
Less: Inter segment revenue 0 0
Revenue from operations 14687400000 54570400000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Polymer Products 1038500000 3729500000
2 Composite Products 657800000 2423400000
Total Profit before tax 1696300000 6152900000
i. Finance cost 220300000 220300000
ii. Other Unallocable Expenditure net off Unallocable income -20800000 -20800000
Profit before tax 1496800000 5290200000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Polymer Products 33036600000 33036600000
2 Composite Products 10950900000 10950900000
Total Segment Asset 43987500000 43987500000
Un-allocable Assets 0 0
Net Segment Asset 43987500000 43987500000
4 Segment Liabilities
Segment Liabilities
1 Polymer Products 4400300000 4400300000
2 Composite Products 1314600000 1314600000
Total Segment Liabilities 5714900000 5714900000
Un-allocable Liabilities 0 0
Net Segment Liabilities 5714900000 5714900000
Disclosure of notes on segments



Other Comprehensive Income
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-Jan-2025 01-Apr-2024
B Date of end of reporting period 31-Mar-2025 31-Mar-2025
C Whether results are audited or unaudited Audited Audited
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 -17200000 -12900000
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 0
5 Total Other comprehensive income 17200000 12900000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory.
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 5290300000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 915300000
Adjustments for decrease (increase) in inventories -979500000
Adjustments for decrease (increase) in trade receivables, current -802600000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets -774000000
Adjustments for decrease (increase) in other non-current assets 0
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 0
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 71300000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 34300000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 1696700000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 0
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 0
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 10400000
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments -5300000
Adjustments for fair value losses (gains) 0
Adjustments for undistributed profits of associates -64800000
Other adjustments for which cash effects are investing or financing cash flow -10100000
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items 2400000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 223700000
Net cash flows from (used in) operations 5514000000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 1208800000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 4305200000
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0
Cash flows used in obtaining control of subsidiaries or other businesses 0
Other cash receipts from sales of equity or debt instruments of other entities 0
Other cash payments to acquire equity or debt instruments of other entities 16800000
Other cash receipts from sales of interests in joint ventures 0
Other cash payments to acquire interests in joint ventures 0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0
Proceeds from sales of property, plant and equipment 401300000
Purchase of property, plant and equipment 1958300000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 0
Proceeds from sales of intangible assets under development 0
Purchase of intangible assets under development 0
Proceeds from sales of goodwill 0
Purchase of goodwill 0
Proceeds from biological assets other than bearer plants 0
Purchase of biological assets other than bearer plants 0
Proceeds from government grants 0
Proceeds from sales of other long-term assets 0
Purchase of other long-term assets 0
Cash advances and loans made to other parties 0
Cash receipts from repayment of advances and loans made to other parties 0
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0
Dividends received 0
Interest received 0
Income taxes paid (refund) 0
Other inflows (outflows) of cash 107900000
Net cash flows from (used in) investing activities -1465900000
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0
Payments from changes in ownership interests in subsidiaries 0
Proceeds from issuing shares 0
Proceeds from issuing other equity instruments 0
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 0
Repayments of borrowings 981100000
Payments of lease liabilities 120700000
Dividends paid 470300000
Interest paid 915300000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities -2487400000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 351900000
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0
Net increase (decrease) in cash and cash equivalents 351900000
Cash and cash equivalents cash flow statement at beginning of period 911900000
Cash and cash equivalents cash flow statement at end of period 1263800000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 K P M R & Co. Yes 30-Apr-2026
2 Khandelwal Jain & Co. Yes 31-Aug-2025