Primo Chemicals Limited — Quarter and year ended 31st March, 2026 (Published 05.05.2026)
| Sr. No. | Particulars | Quarter Ended 31.3.2026 (Audited) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.3.2025 (Audited) | Financial Year Ended 31.3.2026 (Audited) | Financial Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue from operations | 14486.36 | 14014.01 | 15542.23 | 56169.23 | 55555.81 |
| 2 | Other Income | 564.99 | 441.70 | 441.47 | 1979.36 | 2088.87 |
| 3 | Total Revenue (1+2) | 15051.35 | 14455.71 | 15983.70 | 58148.59 | 57644.68 |
| 4 | Expenses: | |||||
| a) Cost of materials consumed | ||||||
| i) Salt | 1855.68 | 1652.34 | 1853.92 | 7030.55 | 7144.79 | |
| ii) Power | 6093.71 | 5433.51 | 5317.16 | 23241.49 | 21893.99 | |
| iii) Others | 1008.28 | 1067.86 | 1449.02 | 4156.88 | 4699.98 | |
| Total | 8957.67 | 8153.71 | 8620.10 | 34428.92 | 33738.76 | |
| b) Purchase of Stock-in-Trade | 489.99 | 1138.78 | 597.71 | 1628.77 | 2143.89 | |
| c) Changes in Inventories of Finished Goods, Work-in-Progress and Stock-in-Trade | (416.33) | 98.14 | (204.65) | (323.06) | (345.91) | |
| d) Employees benefits expense | 1146.64 | 1201.55 | 1286.61 | 4714.96 | 5029.17 | |
| e) Finance Costs | 387.75 | 433.51 | 577.61 | 1849.51 | 2300.80 | |
| f) Depreciation and amortisation expense | 1297.61 | 1324.93 | 1251.85 | 5256.90 | 5110.57 | |
| g) Other expenses | 2406.08 | 2064.24 | 2845.74 | 8890.90 | 8155.87 | |
| Total Expenses | 14269.41 | 14414.86 | 14974.97 | 56446.90 | 56133.15 | |
| 5 | Profit/(Loss) Before Exceptional Item and Tax (3-4) | 781.94 | 40.85 | 1008.73 | 1701.69 | 1511.53 |
| 6 | Exceptional Item – Statutory impact of New Labour Codes | (0.51) | 20.06 | – | 19.55 | – |
| 7 | Profit/(Loss) Before Tax (5-6) | 782.45 | 20.79 | 1008.73 | 1682.14 | 1511.53 |
| 8 | Tax Expense: | |||||
| a) Current Tax | 143.53 | (2.76) | 180.62 | 299.59 | 279.69 | |
| b) Tax adjustments related to earlier years | (7.21) | – | – | (7.21) | – | |
| c) Deferred Tax | 136.74 | 57.54 | 940.06 | 333.47 | 996.63 | |
| Total | 273.06 | 54.78 | 1120.68 | 625.85 | 1276.32 | |
| 9 | Profit/(Loss) after tax (7-8) | 509.39 | (33.99) | (111.95) | 1056.29 | 235.21 |
| 10 | Other Comprehensive Income (OCI) | |||||
| a) Items that will not be reclassified to profit or loss | (27.32) | 34.87 | 10.68 | 14.26 | 39.80 | |
| b) Income Tax relating to items that will not be reclassified to profit or loss | (9.55) | 12.19 | 3.73 | 4.98 | 13.91 | |
| 11 | Total Comprehensive Income for the period (7+8) (comprising profit/(loss) and other comprehensive income for the period) | 491.62 | (11.31) | (105.00) | 1065.57 | 261.10 |
| 12 | Earnings/(Loss) per Equity Share (Rs.): | |||||
| a) Basic | 0.21* | (0.01)* | (0.04)* | 0.44 | 0.10 | |
| b) Diluted | 0.21* | (0.01)* | (0.04)* | 0.44 | 0.10 | |
| 13 | Paid up Equity Share Capital | 4846.86 | 4846.86 | 4846.86 | 4846.86 | 4846.86 |
| 14 | Face value (In Rs.) | 2.00 | 2.00 | 2.00 | 2.00 | 2.00 |
| 15 | Reserve excluding Revaluation Reserve | – | – | – | 31156.05 | 30043.66 |
| Sr. No. | Particulars | Quarter Ended 31.3.2026 (Audited) | Quarter Ended 31.12.2025 (Unaudited) | Quarter Ended 31.3.2025 (Audited) | Financial Year Ended 31.3.2026 (Audited) | Financial Year Ended 31.03.2025 (Audited) |
|---|---|---|---|---|---|---|
| A | PARTICULARS OF SHAREHOLDING | |||||
| 1 | Public Shareholding | |||||
| – Number of Shares | 163835390 | 163835390 | 166360390 | 163835390 | 166360390 | |
| – Percentage of Shareholding | 67.60% | 67.60% | 68.65% | 67.60% | 68.65% | |
| 2 | Promoters and Promoter Group Shareholding | |||||
| a) Pledged/Encumbered |
| Sr. No. | Particulars | Financial Year Ended 31.3.2026 (Audited) | Financial Year Ended 31.3.2025 (Audited) |
|---|---|---|---|
| A | ASSETS | ||
| 1 | Non Current Assets | ||
| a) Property, Plant & Equipment | 46404.14 | 49125.66 | |
| b) Right-of-use assets | 530.85 | 565.78 | |
| c) Capital Work in Progress | 1243.77 | 1026.05 | |
| d) Other Intangible Assets | 3.54 | 5.30 | |
| e) Financial Assets | |||
| (i) Investments | 5299.81 | 5299.81 | |
| (ii) Trade Receivable | – | – | |
| (iii) Others | 2104.07 | 2189.49 | |
| f) Other Non Current Assets | 1613.59 | 601.65 | |
| Sub total: Non Current Assets | 57199.77 | 58813.74 | |
| 2 | Current Assets | ||
| a) Inventories | 3304.09 | 3389.93 | |
| b) Financial Assets | |||
| (i) Trade Receivable | 3179.70 | 4277.10 | |
| (ii) Cash and Cash equivalent | 101.95 | 16.76 | |
| (iii) Bank Balances other than (ii) above | 308.49 | 807.87 | |
| (iv) Others | 660.31 | 642.17 | |
| c) Other Current Assets | 3248.88 | 5342.48 | |
| Sub total: Current Assets | 10803.42 | 14476.31 | |
| TOTAL: ASSETS | 68003.19 | 73290.05 | |
| B | EQUITY AND LIABILITIES | ||
| 1 | EQUITY | ||
| a) Equity Share Capital | 4846.86 | 4846.86 | |
| b) Other Equity | 34524.50 | 33460.16 | |
| Sub Total: Equity | 39371.36 | 38307.02 | |
| 2 | LIABILITIES | ||
| Non Current Liabilities | |||
| a) Financial Liabilities | |||
| (i) Borrowings | 5694.78 | 7997.83 | |
| (ii) Lease Liability | 51.23 | 49.41 | |
| b) Provisions | 560.27 | 522.18 | |
| c) Deferred Tax Liabilities (Net) | 2962.10 | 2623.64 | |
| Sub Total: Non Current Liabilities | 9268.38 | 11193.06 | |
| Current Liabilities | |||
| a) Financial Liabilities | |||
| (i) Borrowings | 7363.76 | 8806.65 | |
| (ii) Lease liabilities | 5.65 | 36.96 | |
| (iii) Trade Payables | |||
| (A) Total outstanding dues of Micro & Small Enterprise | 324.45 | 1173.05 | |
| (B) Total outstanding dues of other than Micro & Small Enterprise | 2995.52 | 5202.03 | |
| (iv) Other Financial Liabilities | 223.24 | 675.84 | |
| b) Other Current Liabilities | 8247.33 | 7777.64 | |
| c) Provision | 75.91 | 56.89 | |
| d) Current Tax Liability (Net) | 127.59 | 60.91 | |
| Sub Total: Current Liabilities | 19363.45 | 23789.97 | |
| TOTAL EQUITY AND LIABILITIES | 68003.19 | 73290.05 |
| Sr. No. | Particulars | Financial Year Ended 31.3.2026 (Audited) | Financial Year Ended 31.03.2025 (Audited) |
|---|---|---|---|
| A | CASH FLOW FROM OPERATING ACTIVITIES: | ||
| Profit/(Loss) after tax | 1056.29 | 235.21 | |
| Adjustments for: | |||
| Income Tax Expense | 625.85 | 1276.32 | |
| Depreciation and Amortisation Expenses | 5019.57 | 4806.51 | |
| Miscellaneous Expenses Written Off | 237.62 | 304.06 | |
| Foreign Exchange Fluctuation | 54.20 | 12.16 | |
| Provision for Gratuity | 14.26 | 39.80 | |
| Amount Transferred from WIP to Stores | 0.25 | 3.81 | |
| (Gain) / loss on sale of Fixed Assets | (49.59) | (72.81) | |
| Interest Income | (166.01) | (167.65) | |
| CSR Expenses set off from previous year | 34.41 | – | |
| Finance Cost /Interest on Term Loan | 797.71 | 1180.34 | |
| Operating Profit Before Working Capital Changes | 7624.56 | 7617.75 | |
| Adjustments for: | |||
| (Increase)/Decrease in Trade receivables | 1,097.40 | (777.47) | |
| (Increase)/Decrease in Other Current Assets | 2,093.60 | (1198.81) | |
| (Increase)/Decrease In inventories | 85.84 | (1163.34) | |
| (Increase)/Decrease In Loan & financial assets others | (1,173.85) | (262.79) | |
| (Decrease)/Increase in Trade Payable & creditors for capital goods | (3,488.79) | 2,080.17 | |
| (Decrease)/Increase in Short Term Borrowings | (62.04) | 62.68 | |
| (Decrease)/Increase in Other Current Liabilities & non current liabilities & provisions | 444.59 | 105.07 | |
| (Decrease)/Increase in Short Term Provisions | 19.02 | (19.91) | |
| Net adjustment in Working Capital | (984.23) | (1174.40) | |
| Cash Generated From Operations | 6640.33 | 6443.35 | |
| Income Taxes (Paid)/Refund | (172.00) | – | |
| Net Cash From Operating Activities | 6468.33 | 6443.35 | |
| B | CASH FLOW FROM INVESTING ACTIVITIES: | ||
| Purchase of Fixed Assets | (2601.58) | (4015.19) | |
| Sale/Adjustment of Fixed Assets | 69.18 | 198.49 | |
| Purchase of Investments | – | – | |
| Bank deposits (placed)/ matured | 571.53 | (833.26) | |
| Interest Received | 166.01 | 167.65 | |
| Long Term Advances (Given)/Received | 13.27 | 184.42 | |
| Net Cash Used in Investing Activities | (1781.59) | (4297.89) |