Summary of Key Information:

Reporting Period: Quarter and Half Year ended 30th September, 2026

Nature of Filing / Announcement: Unaudited Financial Results (Standalone and Consolidated) and Outcome of Board Meeting

Audit Opinion:

Limited Review Reports issued by Statutory Auditors - Clean opinion with no qualifications

Key Financial Highlights [₹ in Lakhs]:

Standalone Results:

Quarter Ended 30.09.2026:

  • Revenue from Operations: 12,217.30 (vs 13,920.34 in Q2 FY26, -12.2% YoY)
  • Total Income: 12,731.10
  • Net Profit/(Loss): (199.65) (vs 275.33 profit in Q2 FY26)
  • EPS: (0.08) (vs 0.11 in Q2 FY26)

Half Year Ended 30.09.2026:

  • Revenue from Operations: 26,245.03 (vs 27,668.00 in H1 FY26, -5.1% YoY)
  • Total Income: 27,282.49
  • Net Profit: 164.25 (vs 580.88 in H1 FY26, -71.7% YoY)
  • EPS: 0.07 (vs 0.24 in H1 FY26)

Financial Position (Standalone as of 30.09.2026):

  • Paid up Equity Share Capital: 4,846.86
  • Face Value per Share: ₹2.00
  • Reserve excluding Revaluation Reserve: Not specified for current period (31,156.05 as of 31.03.2026)
  • Cash and Cash Equivalents: 21.01
  • Total Borrowings: 13,640.44 (Non-current: 5,135.71 + 98.85; Current: 8,504.73 + 5.65)

Consolidated Results:

Quarter Ended 30.09.2026:

  • Revenue from Operations: 13,484.47
  • Total Income: 13,888.66
  • Net Profit/(Loss): (36.74)
  • EPS: (0.01)

Half Year Ended 30.09.2026:

  • Revenue from Operations: 27,812.23
  • Total Income: 28,543.03
  • Net Profit: 328.17
  • EPS: 0.07

Financial Position (Consolidated as of 30.09.2026):

  • Paid up Equity Share Capital: 4,846.86
  • Face Value per Share: ₹2.00
  • Reserve excluding Revaluation Reserve: Not specified for current period (22,401.22 as of 31.03.2026)
  • Cash and Cash Equivalents: 34.24
  • Total Borrowings: 22,941.84 (Non-current: 6,827.32 + 98.85; Current: 15,041.02 + 5.65)

Segment-wise Performance:

The Company operates in a single business segment viz, Chemicals.

Corporate Actions:

Acquisition:

  • Pursuant to 2nd Supplementary Share Purchase Agreement executed on 16th September, 2026
  • Acquired remaining 51% equity share capital of Flow Tech Chemicals Private Limited
  • Increased shareholding from 49% to 100%, making it a wholly-owned subsidiary
  • Effective date: 16th September, 2026
  • Purchase consideration allocation resulted in goodwill recognition of ₹7,053.71 lakh
  • Remeasurement loss of ₹868.59 lakh recognized in Other Comprehensive Income

Dividend: Not declared

Share Split/Bonus/Buyback: None announced

Other Significant Information:

Flow Tech Chemicals Contribution:

  • Included in consolidated results only for post-acquisition period (16th to 30th September 2026 - 15 days)
  • Revenue Contribution: ₹1,267.17 lakh
  • Cost of Raw Materials Consumed (Others): ₹946.20 lakh

Exceptional Items:

  • Exceptional item of ₹19.55 lakh related to statutory impact of New Labour Codes recognized in FY26

Accounting Policy:

  • Financial results prepared in accordance with Indian Accounting Standards (IND AS)
  • Consolidation done using purchase consideration and acquisition method under Ind AS 103
  • Goodwill represents synergies, market reach, product range enlargement and future growth potential

Entities in Consolidation:

  • Primo Chemicals Limited (Parent)
  • Flow Tech Chemicals Pvt. Ltd. (Subsidiary w.e.f. 16.09.2026; Associate till 15.09.2026)