Integrated Filing — IndAS



General information about company

Scrip Code 530117
NSE Symbol PRIVISCL
MSEI Symbol NOTLISTED
ISIN INE959A01019
Name of company Privi Speciality 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 29-10-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-10-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second quarter
Nature of report standalone or consolidated Standalone
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 Aroma Chemical Manufacturing
Start date and time of board meeting 29-10-2026   11:45:00
End date and time of board meeting 29-10-2026   12:55:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 09-02-2026
Indicate Company website link for updated RPT policy of the Company https://privi.com/Downloads/Policies-PSCL/PSCL-Policy-on-Related-Party-Transactions-V-1-3.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
There is no default on Loans for the period under review.



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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 72,283.43 1,32,342.37
Other income 1,128.03 2,589.88
Total income 73,411.46 1,34,932.25
2 Expenses
(a) Cost of materials consumed 38,152.72 75,445.83
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 255.37 (4,584.39)
(d) Employee benefit expense 2,510.09 5,032.14
(e) Finance costs 1,349.49 2,670.50
(f) Depreciation, depletion and amortisation expense 3,361.55 6,760.20
(f) Other Expenses
1 Power and fuel expense 4,933.45 9,384.16
2 Other expenses 6,853.86 12,930.74
Total other expenses 11,787.31 22,314.90
Total expenses 57,416.53 1,07,639.18
3 Total profit before exceptional items and tax 15,994.93 27,293.07
4 Exceptional items 0.00 0.00
5 Total profit before tax 15,994.93 27,293.07
6 Tax expense
7 Current tax 4,183.48 7,096.51
8 Deferred tax (117.97) (159.30)
9 Total tax expenses 4,065.51 6,937.21
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 11,929.42 20,355.86
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 0.00 0.00
16 Total profit (loss) for period 11,929.42 20,355.86
17 Other comprehensive income net of taxes 12.79 21.49
18 Total Comprehensive Income for the period 11,942.21 20,377.35
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 3,906.27 3,906.27
Face value of equity share capital 10 10
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 30.54 52.11
Diluted earnings (loss) per share from continuing operations 30.54 52.11
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 30.54 52.11
Diluted earnings (loss) per share from continuing and discontinued operations 30.54 52.11
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2026
Date of end of reporting period 30-09-2026
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 89,563.19
Capital work-in-progress 36,160.04
Investment property 4,738.62
Goodwill 0.00
Other intangible assets 681.87
Intangible assets under development 2,061.82
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 0.00
Trade receivables, non-current
Loans, non-current 0.00
Other non-current financial assets
1 Investments 8,747.62
2 Other financial assets 2,084.63
3 Income tax assets (net) 1,970.49
Total of other non-current financial assets 12,802.74
Total non-current financial assets 12,802.74
Deferred tax assets (net)
Other non-current assets
1 Other non-current assets 8,008.10
Total of other non-current assets 8,008.10
Total non-current assets 1,54,016.38
2 Current assets
Inventories 75,324.43
Current financial asset
Current investments 3,000.00
Trade receivables, current 46,702.81
Cash and cash equivalents 6,679.69
Bank balance other than cash and cash equivalents 16.92
Loans, current 404.46
Other current financial assets
Total of other current financial assets 15,681.41
Total current financial assets 72,485.29
Current tax assets (net)
Other current assets
1 . 0.00
Total of other current assets 0.00
Total current assets 1,47,809.72
3 Non-current assets classified as held for sale
4 Regulatory deferral account debit balances and related deferred tax Assets
Total assets 3,01,826.10
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 3,906.27
Other equity 1,56,328.96
Total equity attributable to owners of parent 1,60,235.23
Non controlling interest
Total equity 1,60,235.23
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 33,930.46
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises
Total Trade payable
Other non-current financial liabilities
1 Lease liabilities 574.27
Total of other non-current financial liabilities 574.27
Total non-current financial liabilities 34,504.73
Provisions, non-current 3,191.23
Deferred tax liabilities (net) 1,793.43
Deferred government grants, Non-current
Other non-current liabilities
Total of other non-current liabilities
Total non-current liabilities 39,489.39
Current liabilities
Current financial liabilities
Borrowings, current 35,603.29
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1,215.10
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 57,160.79
Total Trade payable 58,375.89
Other current financial liabilities
1 Lease liabilities 399.74
2 Other financial liabilities 6,768.76
Total of other current financial liabilities 7,168.50
Total current financial liabilities 1,01,147.68
Other current liabilities 426.77
1 Other current liabilities 426.77
Total of other current liabilities 426.77
Provisions, current 527.03
Current tax liabilities (Net) 0.00
Deferred government grants, Current
Total current liabilities 1,02,101.48
3 Liabilities directly associated with assets in disposal group classified as held for sale
4 Regulatory deferral account credit balances and related deferred tax liability
Total liabilities 1,41,590.87
Total equity and liabilites 3,01,826.10
Disclosure of notes on assets and liabilities



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 01-07-2026 01-04-2026
Date of end of reporting period 30-09-2026 30-09-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
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 01-07-2026 01-04-2026
B Date of end of reporting period 30-09-2026 30-09-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurements of the net defined benefit plans 17.16 28.82
Total Amount of items that will not be reclassified to profit and loss 17.16 28.82
2 Income tax relating to items that will not be reclassified to profit or loss 4.37 7.33
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 12.79 21.49



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2026
B Date of end of reporting period 30-09-2026
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 27,293.07
Adjustments for reconcile profit (loss)
Adjustments for finance costs 2,670.50
Adjustments for decrease (increase) in inventories (1,814.97)
Adjustments for decrease (increase) in trade receivables, current 0.00
Adjustments for decrease (increase) in trade receivables, non-current 11,941.03
Adjustments for decrease (increase) in other current assets (4,792.16)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 182.18
Adjustments for other financial assets, current (339.06)
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 3,153.39
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities (95.44)
Adjustments for increase (decrease) in other non-current liabilities (110.11)
Adjustments for depreciation and amortisation expense 6,578.02
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (1,689.86)
Adjustments for dividend income 0.00
Adjustments for interest income 122.38
Adjustments for share-based payments 0.00
Adjustments for fair value losses (gains) 0.00
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow 0.00
Other adjustments to reconcile profit (loss) (1.91)
Other adjustments for non-cash items 30.23
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 15,589.46
Net cash flows from (used in) operations 42,882.53
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 8,410.67
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) operating activities 34,471.86
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 162.08
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 0.00
Purchase of property, plant and equipment 20,493.91
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 0.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 0.00
Interest received 121.62
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (507.19)
Net cash flows from (used in) investing activities (21,041.56)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 0.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 0.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 5,000.00
Repayments of borrowings 7,884.09
Payments of lease liabilities 254.72
Dividends paid 3,906.27
Interest paid 3,103.99
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities (10,149.07)
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 3,281.23
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents (0.35)
Net increase (decrease) in cash and cash equivalents 3,280.88
Cash and cash equivalents cash flow statement at beginning of period 3,398.81
Cash and cash equivalents cash flow statement at end of period 6,679.69





Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 Privi Speciality Chemicals Limited Moneymart Securities Private Limited Enterprises owned by key management personnel or their relatives Any other transaction Lease Expenses NA 117.60 0.84 1.48
2 Privi Speciality Chemicals Limited Moneymart Securities Private Limited Enterprises owned by key management personnel or their relatives Any other transaction Lease Income NA 0.73 0.00 0.00
3 Privi Speciality Chemicals Limited MM Infra and Leasing Private Limited Enterprises owned by key management personnel or their relatives Any other transaction Lease Expenses NA 49.59 0.02 0.00
4 Privi Speciality Chemicals Limited MM Infra and Leasing Private Limited Enterprises owned by key management personnel or their relatives Any other transaction Lease Income NA 0.72 0.00 0.00
5 Privi Speciality Chemicals Limited Vivira Investment & Trading Pvt. Ltd Enterprises owned by key management personnel or their relatives Any other transaction Lease Income NA 0.30 0.05 0.05
6 Privi Speciality Chemicals Limited Privi Fine Sciences Pvt. Ltd. Enterprises owned by key management personnel or their relatives Any other transaction Lease Income NA 0.30 0.00 0.00
7 Privi Speciality Chemicals Limited Privi Fine Sciences Pvt. Ltd. Enterprises owned by key management personnel or their relatives Any other transaction Lease Expenses NA 12.00 0.00 4.50
8 Privi Speciality Chemicals Limited Privi Biotechnologies Pvt. Ltd Enterprises owned by key management personnel or their relatives Any other transaction Lease Income NA 0.30 0.00 0.00
9 Privi Speciality Chemicals Limited Privi Biotechnologies Pvt. Ltd Enterprises owned by key management personnel or their relatives Any other transaction Lease Expenses NA 45.00 107.38 8.70
10 Privi Speciality Chemicals Limited Privi Life Sciences Private Limited Enterprises owned by key management personnel or their relatives Any other transaction Lease Income NA 6.00 130.64 148.93
11 Privi Speciality Chemicals Limited Prigiv Specialties Private Limited Subsidiary Any other transaction Lease Income NA 6.00 0.00 2.16
12 Privi Speciality Chemicals Limited Kagashin Global Network Pvt.Ltd. Advisory Firm in which Independent Director has 73% shareholding Any other transaction Professional Fees NA 15.00 0.00 7.50
13 Privi Speciality Chemicals Limited Privi Biotechnologies Pvt. Ltd Enterprises owned by key management personnel or their relatives Any other transaction Technical Fees Paid NA 450.00 107.38 50.37
14 Privi Speciality Chemicals Limited Prigiv Specialties Private Limited Subsidiary Any other transaction Management Fees Received NA 220.02 259.56 197.39
15 Privi Speciality Chemicals Limited Prasad Organics Private Limited Enterprises owned by key management personnel or their relatives Sale of goods or services NA 465.01 344.17 54.93
16 Privi Speciality Chemicals Limited Privi Fine Sciences Pvt. Ltd. Enterprises owned by key management personnel or their relatives Sale of goods or services NA 226.17 63.00 156.37
17 Privi Speciality Chemicals Limited Privi Speciality Chemicals USA Corporation Subsidiary Sale of goods or services NA 19,813.64 15,298.00 10,392.94
18 Privi Speciality Chemicals Limited Prigiv Specialties Private Limited Subsidiary Sale of goods or services NA 41.52 0.00 73.39
19 Privi Speciality Chemicals Limited Prigiv Specialties Private Limited Subsidiary Any other transaction Steam Sale NA 88.84 0.00 0.00
20 Privi Speciality Chemicals Limited Prasad Organics Private Limited Enterprises owned by key management personnel or their relatives Purchase of goods or services NA 709.56 337.69 0.00
21 Privi Speciality Chemicals Limited Privi Fine Sciences Pvt. Ltd. Enterprises owned by key management personnel or their relatives Purchase of goods or services NA 3.81 0.00 0.00
22 Privi Speciality Chemicals Limited Privi Speciality Chemicals USA Corporation Subsidiary Purchase of goods or services NA 3,760.77 4,245.41 3,595.49
23 Privi Speciality Chemicals Limited Prigiv Specialties Private Limited Subsidiary Purchase of goods or services NA 1.24 0.00 0.00
24 Privi Speciality Chemicals Limited Doppalapudi Bhaktavatsala Rao Key management Personnel Remuneration NA 12.00 0.00 0.00
25 Privi Speciality Chemicals Limited Mahesh P Babani Key management Personnel Remuneration NA 300.00 0.00 0.00
26 Privi Speciality Chemicals Limited Vinaykumar Doppalapudi Rao Relative of Key management Personnel Remuneration NA 19.47 0.00 0.00
27 Prigiv Specialties Private Limited MM Infra and Leasing Private Limited Enterprises owned by key management personnel or their relatives Any other transaction Lease Expenses NA 266.94 0.00 0.00
28 Prigiv Specialties Private Limited MM Infra and Leasing Private Limited Enterprises owned by key management personnel or their relatives Any other transaction Reimbursement of Expenses NA 16.84 0.00 3.15
29 Prigiv Specialties Private Limited Givaudan -Finance S A Subsidiary of Promoter Company Givaudan SA Interest paid NA 316.88 924.52 1,241.40
30 Prigiv Specialties Private Limited Givaudan India Pvt Ltd Parent and Subsidiary of Promoter Company Givaudan SA Interest paid NA 622.95 2,120.00 2,742.95
31 Prigiv Specialties Private Limited Givaudan S.A.& others Associate/Sister concern of JV partner Givaudan SA Sale of goods or services NA 4,456.04 2,704.62 2,989.09
32 Prigiv Specialties Private Limited Givaudan S.A.& others Associate/Sister concern of JV partner Givaudan SA Purchase of goods or services NA 24.41 0.00 0.00
33 Prigiv Specialties Private Limited Privi Fine Sciences Pvt. Ltd. Enterprises owned by key management personnel or their relatives Purchase of goods or services NA 18.60 0.00 0.00
34 Privi Speciality Chemicals USA Corporation Privi Fine Sciences Pvt. Ltd. Enterprises owned by key management personnel or their relatives Sale of goods or services NA 653.03 271.68 115.18
Total value of transaction during the reporting period 32,741.28