Key Decisions and Approvals

  • Financial Results: The Board considered and approved the Audited Financial Results (Standalone & Consolidated) for the quarter and financial year ended March 31, 2026. The audit reports contain an unmodified opinion.
  • Dividend: The Board decided not to recommend/declare any dividend for FY 2025-26, citing the need to conserve resources for future growth and ongoing investment requirements.
  • Internal Auditors: Approved the appointment of Aneja Assurance Private Limited as Internal Auditors for FY 2026-27. The term is for 1 year from the date of appointment (May 22, 2026).
  • Statutory Auditors: Based on Audit Committee recommendation, approved the appointment of M/s. Walker Chandiok & Co LLP (Firm Registration No. 001076N/N500013) as Statutory Auditors for a term of five consecutive years, subject to shareholder approval at the upcoming AGM. The term would run from the conclusion of the 26th AGM until the conclusion of the 31st AGM.

Large Corporate Status Disclosure

Pursuant to SEBI circulars, the company disclosed that it is not a Large Corporate as per the specified framework. Key metrics provided:

  • Outstanding borrowing as of March 31, 2026: ₹76.92 Crores
  • Highest credit rating during previous FY: Crisil A/Stable

Meeting Details

The Board meeting commenced at 04:30 PM and concluded at 07:00 PM on May 22, 2026.

Financial Results Overview (Consolidated - FY 2026)

  • Total Income: ₹61,730.03 lakhs (FY 2025: ₹55,923.48 lakhs)
  • Profit Before Tax: ₹4,800.50 lakhs (FY 2025: ₹6,420.25 lakhs)
  • Profit After Tax: ₹3,539.52 lakhs (FY 2025: ₹4,729.34 lakhs)
  • EPS (Basic): ₹5.79 (FY 2025: ₹9.01)
  • Paid-up Equity Share Capital: ₹1,310.15 lakhs (face value ₹2 each)
  • Other Equity: ₹60,024.35 lakhs

Exceptional Item

An exceptional item of ₹437.28 lakhs was recorded due to the estimated incremental financial impact of India's new consolidated labour codes (Code on Wages 2019, Industrial Relations Code 2020, Code on Social Security 2020, and Occupational Safety Code 2020), effective November 21, 2025.

IPO Proceeds Utilization

The company completed its IPO on August 14, 2025, issuing 14,570,760 equity shares (face value ₹2) at ₹275 per share.

| Object of Offer | Planned (₹ lakhs) | Utilized up to Mar 31, 2026 (₹ lakhs) | Unutilized (₹ lakhs) |

| Prepayment/Repayment of Borrowings | 14,300.00 | 14,300.00 | 0 |

| Purchase of Equipment & ASRS | 11,371.40 | 2,331.50 | 9,039.90 |

| General Corporate Purposes | 39.50 | 39.50 | 0 |

| Share Issue Expenses | 2,289.10 | 2,289.10 | 0 |

| Total | 28,000.00 | 18,960.10 | 9,039.90 |

Unutilized proceeds are temporarily invested in fixed deposits with scheduled commercial banks.

Subsidiary Information

The consolidated results include two subsidiaries:

  • All Time Plastics Pte Limited, Singapore
  • All Time Bamboo Private Limited (incorporated July 5, 2025)

The company invested ₹500 lakh in Compulsorily Convertible Debentures (CCDs) of All Time Bamboo Private Limited during Q4 FY26.

Auditor Confirmation

A separate declaration confirms that the Statutory Auditors, Walker Chandiok & Co LLP, issued audit reports with an unmodified opinion on both the Standalone and Consolidated financial results for FY ended March 31, 2026. The impact of audit qualification is nil.