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    ALLTIME

    ALLTIME
    Consumer Durables·3 Sept 2025
    Management Summary

    All Time Plastics Limited reported a strong Q1 FY26 with revenue growing 21.5% and EBITDA up 15.6%. The company is actively expanding capacity and acquiring new customers, while maintaining high capacity utilization. However, profitability ratios like ROCE and Fixed Asset Turnover saw a decline, attributed to pre-IPO equity and ongoing CAPEX investments.

    Highlights

    5
    • Revenue increased 21.5% YoY to ₹158 crores in Q1 FY26.

    • EBITDA grew 15.6% YoY to ₹29.4 crores.

    • PAT increased 4.9% YoY to ₹12.8 crores.

    • Capacity utilization reached 89.7%, an increase of 2.30% YoY.

    • Successfully acquired 12 new export customers and 10 new domestic customers.

    Concerns

    4
    • ROCE declined from 23.3% in Q1 FY25 to 19.5% in Q1 FY26 due to additional equity from the pre-IPO round.

    • Fixed Asset Turnover declined from 2.28% to 1.84% due to major CAPEX at the Khatalwada plant.

    • EBITDA margin saw a quarterly drop due to initial costs at the Khatalwada plant, though expected to improve.

    • Customer concentration risk with approximately 60% of sales coming from IKEA.

    What Changed2

    vs Q2 FY26

    Guidance items10 → 5 (-5)Risks discussed4 → 3 (-1)

    Key financials

    Single quarter

    06 metrics
    1. 01Revenue₹158 Cr+21.5%YoY
    2. 02EBITDA₹29.4 Cr+15.6%YoY
    3. 03PAT₹12.8 Cr+4.9%YoY
    4. 04EBITDA Margin18.5%
    5. 05ROCE19.5%

    Capital allocation

    2
    high confidence
    CategoryHeadline
    Capex

    ₹113.7 crores

    from IPO proceeds

    Debt

    Debt disclosed

    Guidance & targets

    5
    CategoryTargetPriority
    Capacity
    Total annual capacity
    52,500 metric tons
    High
    Capacity
    Additional capacity at Khatalwada-Manekpur plant
    16,500 metric tons
    High
    Revenue
    Revenue growth
    maintain historical (~15% CAGR)
    Medium
    Brand Sales
    Expansion of brand sales
    push more and more
    Medium
    New Initiatives
    Bamboo project revenue
    some revenue
    Medium

    EBITDA Margin Improvement

    next quarter
    Current18.5% (Q1 FY26)
    TargetImprovement from Q1 levels

    Why it matters

    To confirm the expected benefits from increased utilization of the Khatalwada plant offsetting initial costs.

    But now when we are, we will be utilizing the Khatalwada capacity now. So, it will definitely be better now.

    How to verify

    key_financials.metrics[label='EBITDA Margin']

    Risks & concerns

    3
    RiskSeverity

    Customer concentration

    Approximately 60% of sales come from IKEA, a single customer, without a formal long-term contract, though management highlights a 28-year relationship.Analyst downplayed

    medium

    Potential US tariffs

    While currently no impact on orders or margins due to FOB terms, management acknowledges potential future impact and is taking measures and exploring other markets.Analyst acknowledged

    medium

    Decline in profitability ratios

    ROCE declined from 23.3% to 19.5% and Fixed Asset Turnover from 2.28% to 1.84%, attributed to pre-IPO equity infusion and major CAPEX, with expected improvement as assets are utilized.Management acknowledged

    low

    Q&A highlights

    8

    “If we talk about the quarter, yes, definitely there is a drop. But then the reason was that this Khatalwada plant also started afterwards. So, the initial cost was there. But now when we are, we will be utilizing the Khatalwada capacity now. So, it will definitely be better now.”

    Clarified the reason for the quarterly EBITDA margin drop and indicated expected improvement with capacity utilization.

    asked by Amit

    2 min read6 chapters

    Detailed Narrative

    01

    Q1 FY26 Financial Performance Overview

    All Time Plastics Limited reported a robust Q1 FY26 with revenue increasing 21.5% year-on-year to ₹158 crores, up from ₹130 crores in Q1 FY25. EBITDA also saw a healthy growth of 15.6% to ₹29.4 crores, resulting in an EBITDA margin of 18.5%. Despite this, the company experienced a decline in ROCE from 23.3% to 19.5% and Fixed Asset Turnover from 2.28% to 1.84%, primarily due to the additional equity introduced in the pre-IPO round and significant CAPEX at the Khatalwada plant.

    02

    Capacity Expansion and Utilization

    The company maintained a high capacity utilization of 89.7% across its three plastic manufacturing facilities in Q1 FY26, an increase of 2.30% year-on-year. Strategic expansion plans are in motion, with an additional 4,000 metric tons of capacity currently under installation at the Khatalwada plant. The company aims to increase its total annual capacity from 33,000 metric tons to 52,500 metric tons by FY27, with the remaining ₹113.7 crores from IPO proceeds earmarked for this CAPEX.

    03

    Customer Acquisition and Market Strategy

    In Q1 FY26, All Time Plastics successfully expanded its customer base by acquiring 12 new export customers, including one each in Europe and the USA, and 10 new domestic clients. Export sales constituted 83.6% of the total revenue. While IKEA remains a significant customer, accounting for approximately 60% of sales, management emphasized a 28-year relationship built on continuous business rather than a formal contract, mitigating concentration risk concerns.

    04

    New Product Development and Diversification

    The company launched two new articles in the domestic market, contributing to higher SKU numbers. Beyond traditional plastic products, All Time Plastics is actively diversifying into new categories such as drinkware and silicon articles. A pilot project for bamboo-based homeware and kitchenware products, including items like chopping boards and bowls, is underway, with initial revenue expected to materialize by FY26.

    05

    US Tariffs and Risk Mitigation

    Management addressed analyst concerns regarding potential US tariffs, clarifying that current export terms are Free On Board (FOB), meaning the tariff cost is borne by the customer, and thus there has been no immediate impact on orders or margins. However, the company is proactively exploring other international markets and implementing measures to mitigate any future tariff-related risks, acknowledging the fluid nature of trade policies.

    06

    Margin Outlook and Operational Efficiency

    The EBITDA margin for Q1 FY26 stood at 18.5%. Management noted a quarterly drop compared to the previous year, attributing it to initial costs associated with the newly operational Khatalwada plant. They expressed confidence that margins would improve as the plant's utilization increases, though they refrained from providing specific margin expansion targets due to the variable nature of customer and product mix.

    This is an AI-generated summary of a publicly available earnings call transcript. It is for informational purposes only and does not constitute investment advice, a recommendation, or an endorsement. inve.money is not a SEBI-registered investment advisor. Please consult a qualified financial advisor before making any investment decisions.