Interim report
Page 1
^ October 29, 2026 The Manager (CRD) The BSE Limited Phiroze Jeejeebhoy Towers, Dalal Street, Fort, Mumbai- 400001 The Manager- Listing Department National Stock Exchange of India Ltd Exchange Plaza, Plot no. C/l, G Block, Bandra-Kurla Complex, Bandra (East) Mumbai - 400 051 Scrip Code: 530117Symbol: PRIVISCL DearSir/Madam, Sub: Outcome of the Board Meeting held today i.e. October 29, 2026, pursuant to Regulation 30 read with Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. Pursuant to Regulations 30 and 33 read with Part A of Schedule III of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 ("SEBI Listing Regulations"), we wish to inform you that the Board of Directors of the Company at their meeting held today i.e. Thursday, October 29, 2026, have inter alia, considered and approved: 1. the Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026. In terms of the provisions of Regulation 33 of the SEBI Listing Regulations, we hereby enclose the following as Annexure - I: a. Unaudited Standalone and Consolidated Financial Results of the Company for the quarter and half year ended September 30, 2026; b. Statement of Assets and Liabilities as on September 30, 2026; c. Cash Flow Statement for the half year ended September 30,2026; and d. Limited Review Report on the said Unaudited Standalone and Consolidated Financial Results issued by the Statutory Auditors of the Company. 2. declaration of a first interim dividend of Rs. 5 per Equity Share of face value of Rs. 10 each of the Company, for the financial year 2026-27. The Company has fixed November 04,2026 as the "Record Date" for determining the eligibility of equity shareholders of the Company for payment of first interim dividend on equity shares. The payment of the first interim dividend shall be made on or before November 25, 2026. 3. the investment limit of Rs. 2,97,00,000 (Rupees Two Core Ninety-Seven Lakhs Only), in one or more tranches in M/s Opera Dwarka Projects Private Limited for Wind Solar Hybrid project at Gujarat for Unit VI. The Company shall update the exchanges and make necessary disclosure as ^:^ per regulation 30 of SEBI Listing Regulations at the time of execution of definitive agreements; >'''~^S;^> and actual investment(s). REGO. 1509001:2015 18014001:2015 18045001:2018 BUREAU VERITAS Certification IS0 OF;:iCE/ .?. "^ .^ PRIV1 SPECIALITY CHEMICALS LIMITED ^2^ Knowledge Centre & Regd. Office : Privi House, A-71, TTC, Thane Belapur Road, Near Kopar Khairane Railway Station, Navi Mumbai - 400 710. India | Tel.: +91 22 68713200 / 33043500 / 33043600 / 27783040 / 27783041 / 27783045 Fax: +91 2227783049/68713232 | Email: enquiry@privi.co.in | Web: www.privi.com | CIN:L15140MH1985PLC286828
Page 2
^ The meeting of the Board of Directors commenced at 11:45 a.m. and concluded at 12:55 p.m. The above disclosure shall also be made available on the website of the Company at www.privi.com. Kindly take the above on record and oblige. Thanking You, Yours Sincerely, For Privi Speciality Chemicals Limited ,,^^\ &f p^r>^ \^[^[ w.vk Jlj Ashwini Saumil Shah \^^>- Company Secretary and Compliance OWcer^SbS' Membership No.: A58378 End:As above >?: '\ 1309001:2015 18014001:2015 18045001:2018 BUREAU VER1TAS Certification PRIVI SPECIALITY CHEMICALS LIMITED Knowledge Centre & Regd. Office : Privi House, A-71, TTC, Thane Belapur Road, Near Kopar Khairane Railway Station, Navi Mumbai - 400 710. India | Tel. : +91 22 68713200 / 33043500 / 33043600 / 27783040 / 27783041 / 27783045 Fax: +91 2227783049/68713232 | Email: enquiry@privi.co.in | Web: www.privi.com | GIN: L15140MH1985PLC286828
Page 3
B S R& Co. LLP Chartered Accountants 14th Floor, Central B Wing and North C Wing Nesco IT Park 4, Nesco Center Western Express Highway Goregaon (East), Mumbai - 400 063, India Telephone: +91 (22) 6257 1000 Fax:+91 (22)6257 1010 Limited Review Report on unaudited standalone financial results of Privi Speciality Chemicals Limited for the quarter ended 30 September 2026 and year to date results for the period from 01 April 2026 to 30 September 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Privi Speciality Chemicals Limited 1. We have reviewed the accompanying Statement of unaudited standalone financial results of Privi Speciality Chemicals Limited (hereinafter referred to as "the Company") for the quarter ended 30 September 2026 and year to date results for the period from 01 April 2026 to 30 September 2026 ("the Statement"). 2. This Statement, which is the responsibility of the Company's management and approved by its Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). Our responsibility is to issue a report on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. 4. Based on our review conducted as above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. ForB S R & Co. LLP Chartered Accountants Firm's Registration No.:101248W/W-100022 ^ Mumbai 29 October 2026 \yikas|R\«asat Partner Membership No.: 105317 UDIN:26105317RUYJYJ9804 B SR &Co. (a partnership firm with Registration No. BA61223) converted into B S R& Co. LLP (a Limited Liability Partnership with LLP Registration No. AAB-8181) with effect from October 14. 2013 Registered Office: 14th Floor, Central B Wing and North C Wing, Nesco IT Park 4, Nesco Center, Western Express Highway, Goregaon (East), Mumbai - 400063 Page 1 of 1
Page 4
^. PRIVI Privi Speciality Chemicals Limited Regd. Office : Privi House, A-71,TTC Industrial Area,Thane Belapur Road,Kopar Khairane, Navi Mumbai - 400 710,India Email: investors@privi.co.in Phone : +91 22 33043500 / 33043600 Fax : +91 22 27783049 Website : www.privi.com CIN : L1S140MH1985PLC286828 Unaudited standalone statement of assets and liabilities as at September 30, 2026 ( Rs. In Lakhs) ParticularsAs at September 30, 2026 | As at March 31, 2026 Unaudited Assets Non-current assets Property, plant and equipment Capital work-in-progress Right of use assets Other Intangible assets Intangible assets under development Financial assets Investments Other financial assets Income tax assets (net) Other non-current assets Total non-current assets Current assets Inventories Financial assets Investments Trade receivables Cash and cash equivalents Bank balances other than cash and cash equivalents Other financial assets Other current assets Total current assets Total assets Equity and liabilities Equity Equity share capital Other equity Total equity Liabilities Non-current liabilities Financial liabilities Borrowings . Lease liabilities Provisions Deferred tax liabilities (net) Total non-current liabilities Current liabilities Financial liabilities Borrowings Lease liabilities Trade payables a) Total outstanding dues of micro enterprises and small enterprises b) Total outstanding dues of creditors other than micro enterprises and small enterprises Other financial liabilities Other current liabilities Provisions Current tax liabilities (net) Total current liabilities Total liabilities Total equity and liabilities^0^^141h Floor. ^\/ '<< 89,563.19 36,160.04 4,738.62 681.87 2,061.82 8,747.62 2,084.63 1,970.49 8,008.10 1,54,016.38 75,324.43 3,000.00 46,702.81 6,679.69 16.92 404.46 15,681.41 1,47,809.72 3,01,826.10 3,906.27 1,56,328.96 1,60,235.23 33,930.46 574.27 3,191.23 1,793.43 39,489.39 35,603.29 399.74 1,215.10 57,160.79 6,768.76 426.77 527.03 1,02,101.48 1,41,590.87 ^3,01,826.10 v\ Uenlral B Wi: Nodh C NescolTi and n ark4 *itr Nesco Western ExpfS Hiay, QGoiega^? (Easl •<?Mumba <? ^^' e\y l/~sc'Acco Audited 95,848.10 21,740.42 4,035.95 641.50 1,611.82 8,727.93 1,903.44 656.33 3,841.50 1,39,006.99 73,509.46 2,505.27 58,643.84 3,398.81 7.22 246.59 10,991.69 1,49,302.88 2,88,309.87 3,906.27 1,39,857.88 1,43,764.15 34,590.46 37.51 3,138.17 1,945.40 39,711.54 37,882,61 342.90 835.08 54,387.42 10,207.36 846.38 332.43 1,04,834.18 1,44,545.72 2,88,309.87^ ;^-" £•.--;' Ct: ! c- •^;/\ '-.. ^ ^WlGSl
Page 5
^ PRIVI Privi Speciality Chemicals Limited Regd. Office : Privi House, h-71, TTC Industrial Area, Thane Belapur Road, Kopar Khairane, Navi Mumbai - 400 710, India Email: investors@privi.co.in Phone : +91 22 33043500 / 33043600 Fax : +91 22 27783049 Website : www.privi.com CIN : L15140MH1985PLC286828 Statement of unaudited standalone financial results for the quarter and half year ended September 30, 2026(Rs. In lakhs) Sr. No.Particulars Quarter ended September 30, 2026 Quarter ended June 30,2026 Quarter ended September 30, 2025 Half year ended September 30, 2026 Half year ended September 30, 2025 Year ended March 31, 2026 UnauditedUnauditedUnauditedUnauditedUnauditedAudited 1 2 3 4 5 6 7 8 9 10 11 12 Revenue from operations I Other income ITotal income (1+2) [Expenses I (a) Cost of materials consumed |(b) Changes in inventories of finished goods and work- |in-progress |(c) Employee benefits expense [(d) Finance costs (e) Depreciation and amortisation expense (f) Power and fuel expense (g) Exchange rate difference (net) (h) Other expenses |Totalexpenses(4) Profit before tax (3-4) Tax expenses Current tax Deferred tax (Credit) / Charge Net profit for the period / year(5-6) Other comprehensive income (i) Items that will not be reclassified to profit or loss -Remeasurements of the net defined benefit plans -Income tax related to above Total other comprehensive income / (loss)(8) Total comprehensive income (7+8) Paid up equity share capital (Face value of Rs. 10/- Other equity Earnings per share (EPS) of Rs.10/- each(*not annualised) (In Rs.) Basic and Diluted (In Rs.) 72,283.43 1,128.03 60,058.94 1,461.85 65,630.79 19.57 1,32,342.37 2,589.88 1,22,266.38 775.88 73,411.46 38,152.72 255.37 2,510.09 1,349.49 3,361.55 4,933.45 6,853.86 61,520.79 37,293.11 (4,839.76) 2,522.05 1,321.01 3,398.65 4,450.71 6,076.88 65,650.36 34,344.15 (2,296.19) 2,346.92 1,796.70 3,221.71 4,398.53 74.92 8,329.37 1,34,932.25 75,445.83 (4,584.39) 5,032.14 2,670.50 6,760.20 9,384.16 12,930.74 1,23,042.26 64,125.72 (3,096.30) 4,592.94 3,763.89 6,509.89 8,111.98 16,390.58 57,416.5350,222.6552,216.111,07,639.181,00,398.70 15,994.93 4,183.48 (117.97) 11,298.14 2,913.03 (41.33) 13,434.25 3,512.33 (112.63) 27,293.07 7,096.51 (159.30) 22,643.56 5,985.38 (245.23) 11,929.42 17.16 (4.37) 8,426.44 11.66 (2.96) 10,034.55 (74.99) 18.97 20,355.86 28.82 (7.33) 16,903.41 (141.64) 35.91 12.798.70(56.02)21.49(105.73) 11,942.21 3,906.27 *30.54 8,435.14 3,906.27 *21.57 9,978.53 3,906.27 *25.69 20,377.35 3,906.27 *52.11 16,797.68 3,906.27 *43.27 2,45,553.47 1,688.39 2,47,241.86 1,25,787.35 (1,793.94) 9,507.76 6,683.82 13,020.93 16,802.80 29,334.52 1,99,343.24 47,898.62 12,381.28 (226.85) 35,744.19 (195.87) 49.70 (146.17) 35,598.02 3,906.27 1,39,857.88 91.50 Please see accompanying notes to the unaudited standalone financial results. &^'^" 14th Floor, ^ss/0 <?.^ <b Central 6 Wing and Noith C Wing. Nesco IT Park.). \ ^ Nesco Center. Western Expfess Highway. Q.\ Gotegaon(Easf^ / ^ *'?.\ Mumbai. 400 063/ ^~, ^^^ * y% <<? s». >. ^ \.'?; •^\ ^ 'rnbw
Page 6
^. PRIVI Privi Speciality Chemicals Limited Regd. Office : Privi House, A-71,TTC Industrial Area,Thane Belapur Road,Kopar Khairane, Navi Mumbai - 400 710, India Email: investors@privi.co.in Phone : +91 22 33043500 / 33043600 Fax : +91 22 27783049 Website : www.privi.com CIN : L15140MH1985PLC286828 Unaudited standalone statement of cash flows for the half year ended September 30, 2026 (Rs. In lakhsj Sr No. A B c Particulars For half year ended September 30, 2026 For half year ended September 30, 2025 Unaudited Cash flows from operating activities Profit before tax Adjustment for; Depreciation and amortisation expenses Amortisation of right of use assets (Gain) on write-back of financial liabilities Sundry balances written off Unrealised foreign exchange (gain) / loss(net) Interest Income Finance costs Loss on sale of property, plant and equipment (Gain) on sale of investments (net) Allowance for expected credit loss and credit impairment Operating cash flows before working capital changes Changes in working capital: Decrease/flncrease) in trade receivables (Increase) in inventories (Increasej/Decrease in other current and non current assets (non financial assets) (Increasej/Decrease in financial assets Increase in trade payables (Decrease)/lncrease in financial liabilities (Decrease)/lncrease in non financial liabilities and provisions Cash generated from operating activities Income taxes paid Net cash generated from operating activities [A] Cash flows from investing activities Purchase of property, plant and equipment including CWIP, intangible assets, intangible assets under development and capital advances, net of capital creditors Proceeds from sales of property, plant & equipment and Other Intangible assets Investment in subsidiaries Investment in structured entity Investment in mutual fund Fixed deposit placed Interest received Net cash (used in) investing activities [B] Cash flows from financing activities Proceeds from Non-current borrowings Repayment of Non-current borrowings Current borrowings (net) Payment of lease liabilities including interest on lease Dividend paid Finance cost paid |Net cash (used in) financing activities [C] I Net increase / (decrease) in cash and cash equivalents (A+B+C) I Cash and cash equivalents at the beginning of the period I Exchange differences on translation of foreign currency cash and cash equivalents I Cash and cash equivalents at the end of the period 27,293.07 6,578.02 182.18 (47.63) 7.34 (1,689.86) (122.38) 2,670.50 22.89 (34.19) 79.97 34,939.85 11,941.03 (1,814.97) (4,792.16) (339.06) 3,153.39 (95.44) (110.11) 7,942.68 42,882.53 (8,410.67) 34,471.86 (20,493.91) (162.08) (494.73) (12.46) 121.62 (21,041.56) 5,000.00 (4,341.81) (3,542.28) (254.72) (3,906.27) (3,103.99) (10,149.07) 3,281.23 3,398.81 (0.35) 6,679.69 Unaudited 22,643.56 6,331.06 178.83 528.02 (3.32) 3,763.89 4.27 33,446.31 (5,410.90) (3,342.84) 1,830.58 327.06 3,599.33 294.75 225.76 (2,476.26) 30,970.05 (4,532.55) 26,437.50 (14,137.07) 0.85 (1,600.00) (12.52) 3.32 (15,645.42) 4,000.00 (7,234.21) (4,763.02) (231.63) (1,953.14) (3,700.05) (13,882.05) (3,089.97) 4,058.45 (0.45) 968.03 Note A : The above Statement of Cash Flows has been prepared under the 'Indirect Method' as set out in Ind AS ~1, 'Statement of Cash Flows'. ^jLC0.7i^%^:mto^s\<^ Central 8 Wing and North C Wing. ^ f NescolTPafk4. ffesco Center, IVeslern Expiess Highway.Q.\ Goregaon (East). Mumbai.400063/_<?' %cN~^—^'/?% * .v<< 6> ;^»%•€>. % cP •s REGD. OFFICEi2.<=> &."* •&^: ^,-\ &^. ^K ^/fnba'i
Page 7
Notes: 1 The unaudited standalone financial results for the quarter and half year ended September 30, 2026 were reviewed by the audit committee and approved by the Board of Directors of Privi Speciality Chemicals Limited ("the Company") at its meeting held on October 29, 2026. The above results have been subjected to limited review by the statutory auditors of the Company. The statutory auditors have expressed an unmodified review conclusion. 2 The unaudited standalone financial results of the Company have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and in terms of the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 3 The Company's business activity falls within a single segment viz. 'Aroma Chemical'. There is single operating segment as per Ind AS 108 - "operating segment". 4 Pursuant to the Order dated September 7, 2026, passed bythe Hon'ble NCLT, a meetingof the Equity Shareholders of the Company was convened on October 27, 2026, to consider and approve the Scheme of Amalgamation. The resolution approving the Scheme was passed by the Equity Shareholders with the requisite majority. 5 The financial results of the Company are available for investors atwww.privi.com, www.nseindia.com and www.bseindia.com Place: Navi Mumbai Date : October 29, 2026 ^^c?-0 HthFloot <??Central 6 Wing and Noitli C Wing. Nesco IT Part<4, Nesco Centet. Westein Eipiess Highway, ,(-),\ Goiegaun(Easfl.^ * c- '?Mumb'a - 400 063v <??.; ^.cc^ s'^ec1 A.co0 For and on behalf of thi Pri\(i Spedalitica .oard of Directors Limited ihesh Balfani Chairman & Managing Director DIN:00051162 & ^^ ^'^ ^; •Q c5 0 F.:l 0- =fr * .?: '1-.\ « •ty^ ^/Wbai
Page 8
B S R& Co. LLP Chartered Accountants 14th Floor, Central B Wing and North C Wing Nesco IT Park 4, Nesco Center Western Express Highway Goregaon (East), Mumbai - 400 063, India Telephone: +91 (22) 6257 1000 Fax:4-91 (22)6257 1010 Limited Review Report on unaudited consolidated financial results of Privi Speciality Chemicals Limited for the quarter ended 30 September 2026 and year to date results for the period from 01 April 2026 to 30 September 2026 pursuant to Regulation 33 of Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended To the Board of Directors of Privi Speciality Chemicals Limited 1. We have reviewed the accompanying Statement of unaudited consolidated financial results of Privi Speciality Chemicals Limited (hereinafter referred to as "the Parent"), and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group") for the quarter ended 30 September 2026 and year to date results for the period from 01 April 2026 to 30 September 2026 ("the Statement"), being submitted by the Parent pursuant to the requirements of Regulation 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended ("Listing Regulations"). 2. This Statement, which is the responsibility of the Parent's management and approved by the Parent's Board of Directors, has been prepared in accordance with the recognition and measurement principles laid down in Indian Accounting Standard 34 "Interim Financial Reporting" ("Ind AS 34"), prescribed under Section 133 of the Companies Act, 2013, and other accounting principles generally accepted in India and in compliance with Regulation 33 of the Listing Regulations. Our responsibility is to express a conclusion on the Statement based on our review. 3. We conducted our review of the Statement in accordance with the Standard on Review Engagements (SRE) 2410 "Review of Interim Financial Information Performed by the Independent Auditor of the Entity", issued by the Institute of Chartered Accountants of India. A review of interim financial information consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review is substantially less in scope than an audit conducted in accordance with Standards on Auditing and consequently does not enable us to obtain assurance that we would become aware of all significant matters that might be identified in an audit. Accordingly, we do not express an audit opinion. We also performed procedures in accordance with the circular issued by the Securities and Exchange Board of India under Regulation 33(8) of the Listing Regulations, to the extent applicable. 4. The Statement includes the results of the following entities: Sr.NoName of the CompanyRelationship 1 2 Privi Speciality Chemicals LimitedParent Privi Biotechnologies Private LimitedWholly Owned Subsidiary 3 4 Privi Speciality Chemicals USA CorporationWholly Owned Subsidiary Prigiv Specialities Private LimitedSubsidiary B SR &Co. (a partnership firm with Registration No. BA61223) converted into BS R & Co. LLP (a Limited Liability Partnership with LLP Registration No. AAB-8181) with effect from October 14. 2013 Registered Office: 14th Floor, Central B Wing and North C Wing. Nesco IT Park 4, Nesco Center, Western Express Highway, Goregaon (East), Mumbai - 400063 Page 1 of 2
Page 9
B S R &Co. LLP Limited Review Report (Continued) Privi Speciality Chemicals Limited 5. Based on our review conducted and procedures performed as stated in paragraph 3 above, nothing has come to our attention that causes us to believe that the accompanying Statement, prepared in accordance with the recognition and measurement principles laid down in the aforesaid Indian Accounting Standard and other accounting principles generally accepted in India, has not disclosed the information required to be disclosed in terms of Regulation 33 of the Listing Regulations, including the manner in which it is to be disclosed, or that it contains any material misstatement. 6. We did not review the interim financial results of three Subsidiaries included in the Statement, whose interim financial results reflects total assets (before consolidation adjustments) of Rs. 59,907.97 lakhs as at 30 September 2026 and total revenues (before consolidation adjustments) of Rs. 18,900.34 lakhs and Rs. 34,480.84 lakhs, total net profiV(loss) after tax (before consolidation adjustments) of Rs. 32.67 lakhs and Rs. (100.1) lakhs and total comprehensive income/(loss) (before consolidation adjustments) of Rs. 36.99 lakhs and Rs (67.82) lakhs, for the quarter ended 30 September 2026 and for the period from 01 April 2026 to 30 September 2026 respectively, and cash outflow (before consolidation adjustments) of Rs.295.22 lakhs for the period from 01 April 2026 to 30 September 2026 as considered in the Statement. These interim financial results has been reviewed by other auditor(s) whose report(s) has been furnished to us by the Parent's management and our conclusion on the Statement, in so far as it relates to the amounts and disclosures included in respect of these subsidiaries, is based solely on the report(s) of the other auditor(s) and the procedures performed by us as stated in paragraph 3 above. Our conclusion is not modified in respect of this matter. ForB S R & Co. LLP Chartered Accountants Firm's Registration No.:1^^8W/W-100022 '^/ V Vikas Mumbai 29 October 2026 J^Kasat Partner Membership No.: 105317 UDIN:26105317RAZPBT3801 Page 2 of 2
Page 10
^. PRIVI Privi Speciality Chemicals Limited Regd. Office : Privi House, A-71,TTC Industrial Area,Thane Belapur Road.Kopar Khairane, Navi Mumbai - 400 710, India Email: investors@privi.co.in Phone : +91 22 33043500 / 33043600 Fax : +91 22 27783049 Website : www.privi.com CIN : L15140MH1985PLC286828 Unaudited consolidated statement of assets and liabilities as at September 30, 2026 ( Rs. In Lakhs) ParticularsAs at September 30, 2026 | As at March 31, 2026 Unaudited Assets Non-current assets Property, plant and equipment Capital work-in-progress Right of use assets Other Intangible assets Intangible assets under development Financial assets Investments Other financial assets Income tax assets (net) Other non-current assets Total non-current assets Current assets Inventories Financial assets Investments Trade receivables Cash and cash equivalents Bank balances other than cash and cash equivalents Other financial asset5 Other current assets Total Current Assets Total assets Equity and liabilities Equity Equity share capital Other equity - Equity attributable to owners of the company Equity attributable to shareholders of the Company Non-controlling interest Total equity Liabilities Non-current liabilities Financial liabilities Borrowings Lease liabilities Provisions Deferred tax liabilities (net) Total non-current liabilities Current liabilities Financial liabilities Borrowings Lease liabilities Trade payables a) Total outstanding dues of micro enterprises and small enterprises b) Total outstanding dues of creditors other than micro enterprises and small enterprises Other financial liabilities Other current liabilities Provisions Current tax liabilities (net) Total current liabilities Total liabilities 1,04,437.66 45,300.72 5,421.21 770.16 2,061.82 110.31 2,460.45 2,077.14 10,312.88 1,72,952.35 84,576.82 8,701.03 46,308.63 7,395.11 53.78 148.99 16,919.91 1,64,104.27 3,37,056.62 3,906.27 1,53,607.89 1,57,514.16 2,731.42 1,60,245.58 57,130.46 628.42 3,420.80 2,198.70 63,378.38 40,549.21 864.41 1,215.10 57,160.75 7,284.79 5,356.15 560.65 441.60 Audited 1,11468.34 29,764.82 4,938.23 744.28 1,611.82 90.62 2,272.58 756.65 6,043.91 1,57,391.25 82,607.11 5,358.96 52,600.58 4,409.45 2,543.57 147.27 11,923.82 1,59,590.76 3,16,982.01 3,906.27 1,37,337.16 1,41,243.43 2,817.48 1,44,060.91 57,790.46 269.87 3,322.89 2,268.78 63,652.00 43,198.83 S67.57 835.08 51,906.49 10,301.57 1,490.15 366.05 303.36 1,09,269.10 1,13,432.66 &.Co.-< .^^1,72,921.10 1,76,811.04 <?-^% ^ C3uihttoot.^%. ^/^wr \ Total equity and liabilitis3,16,982.01;' 5<37,056.62 ttoiU'C'™* n pa^NescoCeniet. -k sco ^y']-s C-. E»P .?; Vleste'n aon^af<00063'\ w<"} 0.^ '& UufflO";^ ^N;!rai ^ <?0: ^e/^cod
Page 11
^. PRIVI Privi Speciality Chemicals Limited Regd. Office : Privi House, A-71, TTC Industrial Area, Thane Belapur Road, Kopar Khairane, Navi Mumbai-400 710, India Email: investors@privi.co.in Phone : +91 22 33043500 / 33043600 Fax : +91 22 27783049 Website : www.privi.com CIN : L15140MH1985PLC286828 Statement of unaudited consolidated financial results for the quarter and half year ended September 30, 2026(Rs. In Lakhs) Sr. No.Particulars Quarter ended September 30, 2026 Quarter ended June 30, 2026 Quarter ended September 30, 2025 Half year ended September 30, 2026 Half year ended September 30, 2025 Year ended March 31, 2026 Unaudited 1 I Revenue from operations 2 lOther income 3 |Total income (1+2) 4 [Expenses (a) Cost of materials consumed (b) Purchase of stock in trade |(c) Changes in inventories of finished goods, I stock in trade and work in progress I (d) Employee benefits expense |(e) Finance cost |(f) Depredation and amortisation expense |(g) Power and fuel expense |(h) Exchange rate difference (net) |(i) Other expenses [Total expenses(4) 5 | Profit before tax (3-4) 6 | Tax expense Current tax Deferred tax (credit) / charge 7 | Net profit for the periods / year (5-6) Attributable to: Owners of the Holding Company Non-controlling interest 8 | Other comprehensive income (i) Items that will not be redassified to profit or loss -Remeasurements of the net defined benefit plans -Income tax related to above (ii) Items that will be reclassified to profit or loss -Exchange differences in translating financial statements of foreign operations -Income tax related to above [Total other comprehensive income/(loss) (8) Attributable to :- Owners of the Holding Company Non-controlling interest 9 |Total comprehensive income (7+8) Attributable to :- Owners of the Holding Company Non-controlling interest 10 I Paid up equity share capital (Face value of Rs. 110/-each) 11 I Other equity 12 | Earnings per share (EPS) of Rs.10/-each (*notannualised) (In Rs.) I Basic and Diluted (In Rs.) 76,045.17 1,271.15 Unaudited 77,316.32 42,148.35 0.80 (1,672.91) 2,980.92 1,690.12 3,704.33 5,093.43 7,516.49 61,461.53 15,854.79 4,213.67 (112.17) 11,753.29 11,702.67 50.62 14.72 (3.74) 6.14 17.12 17.12 11,770.41 11,719.79 50.62 3,906.27 *29.96 66,622.02 1,520.39 Unaudited 67,871.43 10.74 Unaudited 1,42,667.19 2,791.54 Unaudited 1,23,752.67 855.31 68,142.41 39,688.27 166.48 (2,694.96) 2,991.08 1,674.43 3,735.82 4,593.68 6,650.90 67,882.17 37,167.38 1.55 (3,737.40) 2,901.82 2,147.47 3,559.97 4,549.22 54.21 8,731.25 1,45,458.73 81,836.62 167.28 (4,367.87) 5,972.00 3,364.55 7,440.15 9,687.11 14,167.39 1,24,607.98 67,743.32 151.93 (6,939.11) 5,641.04 4,513.54 7,180.71 8,437.87 17,253.68 56,805.7055,375.471,18,267.231,03,982.98 11,336.71 3,018.08 34.76 12,506.70 3,548.79 (63.00) 27,191.50 7,231.75 (77.41) 20,625.00 6,037.25 (188.38) 8,283.87 8,420.55 (136.68) 9.21 (2.35) 29.80 9,020.91 9,391.37 (370.46) (76.15) 19.26 127.68 20,037.16 20,123.22 (86.06) 23.93 (6.09) 35.94 14,776.13 15,584.44 (808.31) (143.95) 36.49 130.95 36.66 36.66 70.79 70.79 53.78 53,78 23.49 23.49 8,320.53 8,457.21 (136.68) 3,906.27 *21.56 9,091.70 9,462.16 (370.46) 3,906.27 20,090.94 20,177.00 (86.06) 3,906.27 ^^^ 14,799.62 15,607.93 (808.31) 3,906.27 *39.90 Please see accompanying notes to the unaudited consolidated financial results. 14inNOOf, Cential B Wina '/o n Norlii C Wg. Nesca IT P4,* *NescoCe< Westein [xpfess Q.\ GofEsacn (E"^-\ Mumbai-4bG ler. Hig o? t), V\.' ^^ <5 /c-^\co0^ Audited 2,56,368.55 1,923.55 2,58,292.10 1,35,565.28 155.20 (4,010.76) 11,471.22 8,195.35 14,379.85 17,369.19 31,196.57 2,14,321.90 43,970.20 12,382.93 (84.83) 31,672.10 32,753.73 (1,081.63) (205.66) 52.16 253.32 99.82 99.82 31,771.92 32,853.55 (1,081.63) 3,906.27 1,37,337.16 .^"S3^i : ^ %!x<-. ^^ ^^mba\ •
Page 12
^.. PRIVI Privi Speciality Chemicals Limited Regd. Office : Privi House, A-71,TTC Industrial Area,Thane Belapur Road,Kopar Khairane, Navi Mumbai - 400 710, India Email: investors@privi.co.in Phone : +91 22 33043500 / 33043600 Fax : +91 22 27783049 Website: www.privi.com CIN : L15140MH1985PLC286828 Unaudited consolidated statement of cash flows for the half year ended September 30, 2026 ( Rs. In lakhs)| Sr No. Particulars For half year ended September 30, 2026 For half year ended September 30, 2025 UnauditedUnaudited A c I Cash flows from operating activities Profit before tax I Adjustment for: Depreciation and amortisation expenses I Amortisation of right of use assets |(Gain) on writen-back of financial liabilities ISundry balances written off Unrealised foreign exchange loss (net) Interest income Finance costs Loss on sale of property, plant and equipment (net) I (Gain) on sale of investments (net) I Change in fair value of investments at FVTPL (mutual fund) Allowance for expected credit loss and credit impairment Operating cash flows before working capital changes Changes in working capital: Decrease/flncrease) in trade receivables (Increase) in inventories (Increase) in other current and non current assets (non financial assets) (Increase) in financial assets Increase in trade payables (Decrease)/lncrease in financial liabilities Increase in non financial liabilities and provisions Cash generated from operating activities Income taxes paid Net cash generated from operating activities [A] Cash flows from investing activities Purchase of property, plant and equipment including CWIP, intangible assets, intangible assets under development and capital advances, net of capital creditors Proceeds from sales of property, plant & equipment and Other Intangible assets Investment in mutual fund (net) Proceeds from redemption of investments (mutual fund) Proceeds on maturity of Fixed deposit Interest received Net cash (used in) investing activities [B] Cash flows from financing activities Proceeds from Non-current borrowings Repayment of Non-current borrowings Current borrowings (net) Payment of lease liabilities including interest on lease Dividend paid Interest paid Net cash (used in) / generated from financing activities [C] Net(decrease)/increase in cash and cash equivalents (A+B+C) Cash and cash equivalents at the beginning of the period Exchange differences on translation of foreign currency cash and cash equivalents Cash and cash equivalents at the end of the period __^ 27,191.50 7,038.28 401.87 (57.79) 7.34 (1,689.86) (322.42) 3,364.55 22.89 (57.09) (114,43) 79.97 35,864.81 6,291.95 (1,969.71) (5,361.99) (181.30) 5,634.28 (100.40) 4,262.74 8,575.57 44,440.38 (8,414.00) 36,026.38 (21,482.08) (3,342.07) 2,481.50 321.66 (22,020.99) 5,000.00 (4,341.81) (3,967.81) (499.57) (3,906.27) (3,303.92) (11,019.38) 2,986.01 4,409.45 (0.35) 7,395.11 20,625.00 6,781.95 398,76 511.20 (39.36) 4,513.54 4.27 (12.81) (9.14) 32,773.41 (3,593.20) (7,523.68) 1,833.49 (170.52) 4,146.65 302.30 360.46 (4,644.50) 28,128.91 (4,640.19) 23,488.72 (15,485.63) 0.85 (1,500.00) 385.02 3,231.25 39.36 (13,329.15)1 4,000.00 (6,984.21) (3,704.88) (493.97) (1,953.14) (4,408.47) (13,544.67) (3,385.10) 4,976.40 (0.45) 1,590.85 Note A : The above Statement of Cash Flows has been prepay ^.., ........._^.?iffSix 't.hWMir^M^iod' as set out in Ind AS 7, 'Statementc ^enTraFB Wing and" ^cs^ ^ NorlliCWing. Nesco IT Park4. Nesco Center. Western Express Highway, .GoiegacnjEasiy^umbai. 400 063/^^ * 0•-?. <$> -7< s% fshFl /\ %•^m^\
Page 13
Notes: 1 The unaudited consolidated financial results for the quarter and half year ended September 30, 2026 were reviewed by the audit committee and approved by the Board of Directors of Privi Speciality Chemicals Limited ("the Company") at its meeting held on October 29, 2026. These unaudited consolidated financial results have been subjected to limited review by the statutory auditors of the Company. The statutory auditors have expressed an unmodified review conclusion. 2 The unaudited consolidated financial results of Privi Speciality Chemicals Limited ("the Parent"), and its subsidiaries (the Parent and its subsidiaries together referred to as "the Group") have been prepared in accordance with Indian Accounting Standards ('Ind AS') prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and in terms of the Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015, as amended. 3 The unaudited consolidated financial results for the quarter and half year ended September 30, 2026 comprise results of the following entities as a group : Name of the Entity Prlvi Speciality Chemicals Limited Privi Biotechnologies Private Limited Privi Speciality Chemicals USA Corporation Prigiv Specialties Private Limited 4 The Group's business activity falls within a single segment viz. 'Aroma Chemical'. There is single operating segment as per Ind AS 108 - "operating segment". 5 Pursuant to the Order dated September ^, 2026, passed by the Hon'ble NCLT, a meeting of the Equity Shareholders of the Company was convened on October 27, 2026, to consider and approve the Scheme of Amalgamation. The resolution approving the Scheme was passed by the Equity Shareholders with the requisite majority. 6 The financial results of the Group are available for investors at www.privi.com, www.nseindia.com and www.bseindia.com Place: Navi Mumbai Date : October 29, 2026 Co.^<0 .c3Xlt^°<"' ^7certi""Bwlnaa"'1 "?»• v*L5Sr-^<^y^^Uumbai•<5^/y 0>^ •/?" W13 s c OFFiCE^ %•^ ^u.ai For and on behalf of the Board of Directors Privi Speciality^fiemicals Limited ^j Mahesh Babani Chairman & Managing Director DIN:00051162 ~e^g^"