Integrated Filing — IndAS



General information about company
Scrip Code 532504
NSE Symbol NAVINFLUOR
MSEI Symbol NOTLISTED
ISIN INE048G01026
Name of company Navin Fluorine International Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 30-Jul-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 25-Jun-2025
Description of presentation currency INR (in Actuals)
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 30-Jul-2025   12:50:00
End date and time of board meeting 30-Jul-2025   15:50:00
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
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Part I Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1 Income
Revenue from operations 7254000000
Other income 139100000
Total income 7393100000
2 Expenses
(a) Cost of materials consumed 3068200000
(b) Purchases of stock-in-trade 40600000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -31700000
(d) Employee benefit expense 775700000
(e) Finance costs 303500000
(f) Depreciation, depletion and amortisation expense 352400000
(f) Other Expenses
1 Other Expenses 1333300000 1333300000
Total other expenses 1333300000
Total expenses 5842000000
3 Total profit before exceptional items and tax 1551100000
4 Exceptional items 0
5 Total profit before tax 1551100000
6 Tax expense
7 Current tax 362500000
8 Deferred tax 16900000
9 Total tax expenses 379400000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations 1171700000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method -100000
16 Total profit (loss) for period 1171600000
17 Other comprehensive income net of taxes 4400000
18 Total Comprehensive Income for the period 1176000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1171600000
Total profit or loss, attributable to non-controlling interests 0
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 1176000000
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0
21 Details of equity share capital
Paid-up equity share capital 99200000
Face value of equity share capital 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 23.63
Diluted earnings (loss) per share from continuing operations 23.59
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 23.63
Diluted earnings (loss) per share from continuing and discontinued operations 23.59
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) 1. The results of the quarter ended 30th June, 2025 were reviewed by the Audit Committee and approved nby the Board of Directors of the Company at its meeting held on 30th July, 2025. They have been nsubjected to limited review by the statutory auditors. n n2. Figures for the quarter ended 31st March, 2025 are balancing figures between the audited figures in nrespect of the full financial year and the published year to date figures for the nine months period nended 31st December, 2024. n n3. The Board of Directors of the Company, at its meeting held on 29th June, 2024, approved the nissuance of equity shares by way of Qualified Institutional Placement for a maximum amount of Rs.750 crores. Subsequently, the Fund-Raising Committee of the Board of Directors of the Company, nat its meeting held on 11th July, 2025, approved the allotment of 16,02,564 equity shares of face nvalue of Rs.2/- each to eligible Investors at an issue price of Rs.4,680/- per equity share (including a npremium of Rs.4,678/-per equity share), aggregating to Rs.750 crores. n n4. The consolidated results include the financial results of three foreign subsidiaries – Manchester nOrganics Limited, NFIL (UK) Limited and Navin Fluorine (Shanghai) Co. Limited, a step-down nforeign subsidiary – NFIL USA Inc., a 100% subsidiary of NFIL (UK) Limited, two Indian nsubsidiaries – Sulakshana Securities Limited and Navin Fluorine Advanced Sciences Limited, a joint nventure company – Swarnim Gujarat Fluorspar Private Limited. n n5. The Group operates only in one Business Segment i.e. 'Chemical business' which constitutes single nreportable segment in accordance with the requirements of Ind AS 108, 'Operating Segments



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or 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
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-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Remeasurement loss of the defined benefit obligation -16700000 -16700000
Total Amount of items that will not be reclassified to profit and loss -16700000
2 Income tax relating to items that will not be reclassified to profit or loss -4000000
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference on translation of foreign operations 17100000 17100000
Total Amount of items that will be reclassified to profit and loss 17100000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 4400000