Integrated Filing — IndAS



General information about company

Scrip Code 506852
NSE Symbol PRIMO
MSEI Symbol NOTLISTED
ISIN INE607A01022
Name of company PRIMO CHEMICALS LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 12-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 02-02-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment CHEMICALS
Start date and time of board meeting 12-02-2026   13:30:00
End date and time of board meeting 12-02-2026   16:00:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 14,014.01 41,682.87
Other income 441.70 1,414.37
Total income 14,455.71 43,097.24
2 Expenses
(a) Cost of materials consumed 8,153.71 25,471.26
(b) Purchases of stock-in-trade 1,138.78 1,138.78
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 98.14 93.27
(d) Employee benefit expense 1,201.55 3,568.32
(e) Finance costs 433.51 1,461.76
(f) Depreciation, depletion and amortisation expense 1,324.93 3,959.29
(f) Other Expenses
1 Other Expenses 2,064.25 6,484.83
Total other expenses 2,064.25 6,484.83
Total expenses 14,414.87 42,177.51
3 Total profit before exceptional items and tax 40.84 919.73
4 Exceptional items (20.06) (20.06)
5 Total profit before tax 20.78 899.67
6 Tax expense
7 Current tax (2.76) 156.06
8 Deferred tax 57.54 196.73
9 Total tax expenses 54.78 352.79
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations (34.00) 546.88
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 139.47 382.73
16 Total profit (loss) for period 105.47 929.61
17 Other comprehensive income net of taxes 22.68 27.05
18 Total Comprehensive Income for the period 128.15 956.66
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 4,846.86 4,846.86
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.04 0.38
Diluted earnings (loss) per share from continuing operations 0.04 0.38
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 0.04 0.38
Diluted earnings (loss) per share from continuing and discontinued operations 0.04 0.38
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) *EPS not annualised. 1-The above consolidated unaudited financial results of the Company have been prepared in accordance with the Indian Accounting Standards (IND AS) prescribed under section 133 of the Companies Act, 2013 (the Act) read with relevant rules issued thereunder, other accounting principles generally accepted in India and guidelines issued by the Securities and Exchange Board of India. 2-On November 21, 2025, the Government of India notified the four Labour Codes - The Code on Wages, 2019, The Industrial Relations Code, 2020, The Code on Social Security, 2020 and The Occupational Safety, Health and Working Conditions Code, 2020. Based on the clarifications and FAQs issued by the Ministry of Labour and Employment and considering the likely impact of revised definition of wages under the Labour Codes, the Company has assessed the potential implications on employee benefit obligations and made an additional provision of Rs. 20.06 lakh, which has been classified as an exceptional item in the unaudited financial results for the quarter and nine months ended 31st December 2025. The Company continues to monitor further developments and would provide appropriate accounting effect, if any, based on such developments. 3-The Company owns 49% Equity in M/s. Flow Tech Chemicals (P) Limited as on 31st December, 2025 and is being given treatment of Associate Concern as per applicable IND-AS. Accordingly, the unaudited Financial Results for the Quarter and Nine months ended 31st December, 2025 are prepared on Consolidated and Standalone basis. 4-The Company operates in a single business segment viz., Chemicals. 5-The figures of the previous period have been regrouped/ reclassified, wherever necessary. 6-The above results have been reviewed by the Audit Committee and thereafter approved by the Board in its meeting held on 12th February, 2026.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
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
1 Items that will not be reclassified to profit or loss 34.87 41.58
Total Amount of items that will not be reclassified to profit and loss 34.87 41.58
2 Income tax relating to items that will not be reclassified to profit or loss 12.19 14.53
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 0.00 0.00
5 Total Other comprehensive income 22.68 27.05