5444792026-04-012026-06-305444792026-04-012026-06-30in-capmkt:OtherExpenses1Member5444792026-04-012026-06-30in-capmkt:OtherExpenses2Member5444792026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss15444792026-04-012026-06-30ItemsThatWillNotBeReclassifiedToProfitAndLoss25444792026-04-012026-06-30ItemsThatWillBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares544479ALLTIMENOTLISTEDINE0GV601021ALL TIME PLASTICS LIMITEDMain BoardEquity2026-04-012027-03-312026-08-052026-07-29INRLakhsQuarterlyFirst quarterSingle segmentManufacturing of 'plastic based articles'2026-08-0515:30:002026-08-0519:00:00Not applicable2026-04-012026-06-30UnauditedConsolidated161685300034959000165181200010346120000-5949000017081700024670000823110002364800001489400000162412000016241200032657000101610004281800001195940000000119594000-4880001191060001172440002350000116994000211200013101500021.831.83001.831.831.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. <br /> 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). <br /> 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. <br /> 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. <br /> 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. <br /> The utilisation of IPO proceeds has been tabulated below: (Amount in Rs. lakhs) <br /> Objects of the offer Utilisation planned Utilised up to <br /> 30 June 2026 Unutilised amount as on <br /> 30 June 2026 <br /> Prepayment or repayment of all or a portion of certain outstanding borrowings 14,300.00 14,300.00 - <br /> availed by the Company <br /> Purchase of equipment and machinery for the Manekpur Facility and installation 11,371.40 3,044.70 8,326.70 <br /> of automated storage and retrieval system (ASRS) for warehouse in Manekpur <br /> facility <br /> General corporate purposes 39.50 39.50 - <br /> Share issue expenses 2,289.10 2,289.10 - <br /> Total 28,000.00 19,673.30 8,326.70 <br /> IPO proceeds remaining unutilised as at 30 June 2026 have been temporarily invested in fixed deposits with scheduled commercial banks. <br /> 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. <br /> Impairment loss/ (reversal) on financial assets346000Other expenses236134000Remeasurement of defined benefit plans-3000Income-tax effect on above1000-20000Foreign currency translation difference-486000-4860000-488000