Integrated Filing — IndAS



General information about company
Scrip Code 542812
NSE Symbol FLUOROCHEM
MSEI Symbol NOTLISTED
ISIN INE09N301011
Name of company Gujarat Fluorochemicals 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 05-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 28-Jul-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 Multi segment
Description of single segment
Start date and time of board meeting 05-Aug-2025   12:00:00
End date and time of board meeting 05-Aug-2025   13:45:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion



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 12810000000
Other income 230000000
Total income 13040000000
2 Expenses
(a) Cost of materials consumed 4060000000
(b) Purchases of stock-in-trade 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 340000000
(d) Employee benefit expense 1060000000
(e) Finance costs 300000000
(f) Depreciation, depletion and amortisation expense 900000000
(f) Other Expenses
1 Cost of raw ore, material extraction and processing cost 70000000 70000000
2 Power and fuel 1920000000 1920000000
3 Foreign exchange fluctuation (gain)/loss (net) -190000000 -190000000
4 Other expenses 2110000000 2110000000
Total other expenses 3910000000
Total expenses 10570000000
3 Total profit before exceptional items and tax 2470000000
4 Exceptional items 0
5 Total profit before tax 2470000000
6 Tax expense
7 Current tax 640000000
8 Deferred tax -10000000
9 Total tax expenses 630000000
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 1840000000
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 0
16 Total profit (loss) for period 1840000000
17 Other comprehensive income net of taxes 150000000
18 Total Comprehensive Income for the period 1990000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1840000000
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 1990000000
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 110000000
Face value of equity share capital 1
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 16.75
Diluted earnings (loss) per share from continuing operations 16.75
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 16.75
Diluted earnings (loss) per share from continuing and discontinued operations 16.75
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


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)
1 Chemicals 12870000000 12870000000
2 EV Products 10000000 10000000
Total Segment Revenue 12880000000
Less: Inter segment revenue 70000000 70000000
Revenue from operations 12810000000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 Chemicals 2910000000 2910000000
2 EV Products -140000000 -140000000
Total Profit before tax 2770000000
i. Finance cost 300000000 300000000
ii. Other Unallocable Expenditure net off Unallocable income 0 0
Profit before tax 2470000000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 Chemicals 88110000000 88110000000
2 EV Products 16580000000 16580000000
Total Segment Asset 104690000000 104690000000
Un-allocable Assets 0 0
Net Segment Asset 104690000000 104690000000
4 Segment Liabilities
Segment Liabilities
1 Chemicals 29100000000 29100000000
2 EV Products 620000000 620000000
Total Segment Liabilities 29720000000 29720000000
Un-allocable Liabilities 0 0
Net Segment Liabilities 29720000000 29720000000
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 Gains/(losses) on remeasurement of the defined benefit plan 20000000 20000000
Total Amount of items that will not be reclassified to profit and loss 20000000
2 Income tax relating to items that will not be reclassified to profit or loss 10000000
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statements of foreign operations 140000000 140000000
Total Amount of items that will be reclassified to profit and loss 140000000
4 Income tax relating to items that will be reclassified to profit or loss 0
5 Total Other comprehensive income 150000000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Unaudited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s Patankar & Associates Yes 31-Jul-2027