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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 14-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 04-08-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First 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
Segment Reporting Single segment
Description of single segment Chemicals
Start date and time of board meeting 14-08-2026   12:30:00
End date and time of board meeting 14-08-2026   16:35:00
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 14,027.73 14,027.73
Other income 523.66 523.66
Total income 14,551.39 14,551.39
2 Expenses
(a) Cost of materials consumed 8,295.60 8,295.60
(b) Purchases of stock-in-trade 0.34 0.34
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 200.78 200.78
(d) Employee benefit expense 1,176.02 1,176.02
(e) Finance costs 369.21 369.21
(f) Depreciation, depletion and amortisation expense 1,348.70 1,348.70
(f) Other Expenses
1 Other Expenses 2,274.78 2,274.78
Total other expenses 2,274.78 2,274.78
Total expenses 13,665.43 13,665.43
3 Total profit before exceptional items and tax 885.96 885.96
4 Exceptional items 0.00 0.00
5 Total profit before tax 885.96 885.96
6 Tax expense
7 Current tax 210.14 210.14
8 Deferred tax 311.92 311.92
9 Total tax expenses 522.06 522.06
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 363.90 363.90
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 104.48 104.48
16 Total profit (loss) for period 468.38 468.38
17 Other comprehensive income net of taxes (34.27) (34.27)
18 Total Comprehensive Income for the period 434.11 434.11
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 0.19 0.19
Diluted earnings (loss) per share from continuing operations 0.19 0.19
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 0.19 0.19
Diluted earnings (loss) per share from continuing and discontinued operations 0.19 0.19
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 that is IND AS prescribed under section 133 of the Companies Act, 2013 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.The Company owns 49 percent Equity in Ms Flow Tech Chemicals Private Limited as an 30th June, 2026 and is being given treatment of Associate Concern as per applicable IND AS. Accordingly, the unaudited Financial Results for the Quarter ended 30th June, 2026 are prepared on Consolidated and Standalone basis. 3. Pursuant to the approval of the Board of Directors of the Company dated 2nd July 2026 and the approval of the shareholders of the Company dated 5th August 2026, the Company is in the process of executing the necessary documents to make Ms Flow Tech Chemicals Private Limited a wholly owned subsidiary of the Company. 4. The Company operates in a single business segment viz., Chemicals. 5. The fIgures of the previous period have been regrouped or 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 14th August, 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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
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 and loss (52.68) (52.68)
Total Amount of items that will not be reclassified to profit and loss (52.68)
2 Income tax relating to items that will not be reclassified to profit or loss (18.41) (18.41)
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 (34.27) (34.27)