Board approves Q2 results, ₹5 crore further investment in wholly owned subsidiary
Board meeting on 04 November 2026 approved unaudited Q2/H1 FY27 results (standalone & consolidated).
By ScoutQuest · · 2 min read
| Line item | Latest | Year ago | YoY | Prev qtr | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 17,408.17 | 14,740.38 | +18.1% | 16,168.53 | +7.7% |
| Total income | 17,681.24 | 14,902.81 | +18.6% | 16,518.12 | +7% |
| Profit before tax | 500.86 | 560.72 | −10.7% | 1,624.12 | −69.2% |
| Profit after tax | 363.26 | 408.86 | −11.2% | 1,195.94 | −69.6% |
| Total comprehensive income | 325.44 | 378.68 | −14.1% | 1,191.06 | −72.7% |
| Basic EPS | 0.55 | 0.72 | −23.6% | 1.83 | −69.9% |
- Profit after tax QoQ change
- −69.6%
- Period
- 30 September 2026 (Unaudited)
Also decided at the meeting
- Approved transfer of Mr. Rahul Vohra, General Manager and SMP (Guwahati - Bamboo Division), to wholly owned subsidiary All Time Bamboo Private Limited, effective 1st November, 2026.
- Approved further investment of ₹5,00,00,000/- (Rupees Five Crores only) in All Time Bamboo Private Limited, a Wholly Owned Subsidiary.
Auditor's review
Conclusion: Unmodified
- Other matter: two subsidiaries reviewed by other auditors, with total assets of ₹ 2,497.84 lakhs and quarter revenues of ₹ 22.70 lakhs; conclusion not modified in this respect.
Notes to the results
- Exceptional item of ₹ 437.28 lakhs for the year ended 31 March 2026 pertains to the non-recurring impact of the Labour Codes effective 21 November 2025.
- IPO proceeds: ₹ 28,000.00 lakhs planned, ₹ 20,289.70 lakhs utilised up to 30 September 2026, ₹ 7,710.30 lakhs unutilised and held in fixed deposits.
What the Board decided
All Time Plastics Limited's Board met on 04 November 2026, commencing at 03:30 P.M. and concluding at 07:10 P.M. Three items were approved: the unaudited financial results for the quarter and half year ended 30 September 2026 (standalone and consolidated), a further investment in its wholly owned subsidiary, and a senior personnel transfer.
What the auditor said
The statutory auditors, Walker Chandhiok & Co LLP, issued a Limited Review Report, which is a review and not a full audit. Their conclusion is that nothing has come to their attention that causes them to believe the statement has not disclosed the required information, or that it contains any material misstatement. There is no qualification or modification. Two subsidiaries were reviewed by other auditors, and the conclusion is not modified in respect of that reliance.
₹5,00,00,000/- more into the bamboo subsidiary
The Board approved further investment of ₹5,00,00,000/- (Rupees Five Crores only) in All Time Bamboo Private Limited, a wholly owned subsidiary. Separately, Mr. Rahul Vohra, General Manager and Senior Management Personnel, presently engaged in the Guwahati - Bamboo Division, moves from All Time Plastics Limited to All Time Bamboo Private Limited, with 1st November, 2026 shown as the date of the change. The capital and the manager are both going into the same subsidiary.
The quarter, consolidated (₹ lakhs)
- Revenue from operations: 17,408.17 against 14,740.38 a year earlier
- Total income: 17,681.24 against 14,902.81
- Total expenses: 17,180.38 against 14,342.09
- Profit before tax: 500.86 against 560.72
- Profit for the period: 363.26 against 408.86
- Basic EPS: 0.55 against 0.72 (not annualised)
Revenue from operations rose year on year, while profit for the period was lower, with total expenses rising from 14,342.09 to 17,180.38 over the same comparison.
The half year, consolidated (₹ lakhs)
- Revenue from operations: 33,576.70 against 30,538.05
- Total income: 34,199.36 against 30,761.39
- Profit before tax: 2,124.98 against 2,282.02
- Profit for the period: 1,559.20 against 1,689.75
Balance sheet snapshot (₹ lakhs, consolidated)
- Total assets: 85,691.87 as at 30 September 2026 against 78,388.35 as at 31 March 2026
- Total equity: 62,894.14 against 61,368.73
- Inventories: 12,017.14 against 6,857.95
- Current borrowings: 4,976.71 against 2,444.99; non-current borrowings: 4,761.47 against 5,585.90
Where the IPO proceeds went (₹ lakhs)
Of the 28,000.00 planned, 20,289.70 was utilised up to 30 September 2026, leaving 7,710.30 unutilised.
- Prepayment or repayment of borrowings: 14,300.00 planned, 14,300.00 utilised
- Equipment and machinery for the Manekpur facility plus the automated storage and retrieval system: 11,371.40 planned, 3,661.10 utilised, 7,710.30 unutilised
- General corporate purposes: 39.50 utilised; share issue expenses: 2,289.10 utilised
What a retail investor can take away
This update carries two separate signals. One is the earnings picture for the September 2026 quarter and half year, which shows higher revenue from operations alongside lower profit for the period. The other is an explicit capital commitment of ₹5,00,00,000/- into the wholly owned bamboo subsidiary, along with the movement of a senior manager into that same entity.
Also from All Time Plastics
RTA KFIN Technologies' correspondence address to change from 1 December 2026
4 Nov 2026
Q2 FY27 results approved; further investment of Rs. 5,00,00,000 in wholly owned subsidiary
4 Nov 2026
VP – Operations resigns; cessation from close of business hours of 30 November 2026
3 Nov 2026
More numbers
- Further investment in All Time Bamboo Private Limited₹5,00,00,000/-
- Consolidated revenue from operations, H1 FY27₹ 33,576.70 lakh
- Consolidated profit for the period, H1 FY27₹ 1,559.20 lakh
- Total income, latest quarter17,681.24 (₹ lakhs)
- Total income, year-ago quarter14,902.81 (₹ lakhs)
- Total income, previous quarter16,518.12 (₹ lakhs)
- Total comprehensive income, latest quarter325.44 (₹ lakhs)
- Total comprehensive income, year-ago quarter378.68 (₹ lakhs)
- Total comprehensive income, previous quarter1,191.06 (₹ lakhs)
- Profit after tax, latest quarter363.26 (₹ lakhs)
- Profit after tax, year-ago quarter408.86 (₹ lakhs)
- Profit after tax, previous quarter1,195.94 (₹ lakhs)
- Revenue from operations, latest quarter17,408.17 (₹ lakhs)
- Revenue from operations, year-ago quarter14,740.38 (₹ lakhs)
- Revenue from operations, previous quarter16,168.53 (₹ lakhs)
- Profit before tax, latest quarter500.86 (₹ lakhs)
- Profit before tax, year-ago quarter560.72 (₹ lakhs)
- Profit before tax, previous quarter1,624.12 (₹ lakhs)
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