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 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 30-10-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-09-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Second 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 Unaudited
Segment Reporting Single segment
Description of single segment Chemicals
Start date and time of board meeting 30-10-2025   13:30:00
End date and time of board meeting 30-10-2025   15:50:00
Whether cash flow statement is applicable on company Yes
Type of cash flow statement Cash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 75,842.00 1,48,382.00
Other income 1,821.00 3,212.00
Total income 77,663.00 1,51,594.00
2 Expenses
(a) Cost of materials consumed 29,700.00 60,382.00
(b) Purchases of stock-in-trade 248.00 654.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 1,342.00 1,025.00
(d) Employee benefit expense 7,304.00 15,061.00
(e) Finance costs 3,030.00 6,065.00
(f) Depreciation, depletion and amortisation expense 3,658.00 7,182.00
(f) Other Expenses
1 Other Expenses 12,631.00 25,964.00
Total other expenses 12,631.00 25,964.00
Total expenses 57,913.00 1,16,333.00
3 Total profit before exceptional items and tax 19,750.00 35,261.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 19,750.00 35,261.00
6 Tax expense
7 Current tax 3,891.00 7,516.00
8 Deferred tax 1,022.00 1,191.00
9 Total tax expenses 4,913.00 8,707.00
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 14,837.00 26,554.00
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 (1.00)
16 Total profit (loss) for period 14,837.00 26,553.00
17 Other comprehensive income net of taxes (61.00) (17.00)
18 Total Comprehensive Income for the period 14,776.00 26,536.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 14,837.00 26,553.00
Total profit or loss, attributable to non-controlling interests 0.00 0.00
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 14,776.00 26,536.00
Total comprehensive income for the period attributable to owners of parent non-controlling interests 0.00 0.00
21 Details of equity share capital
Paid-up equity share capital 1,025.00 1,025.00
Face value of equity share capital 2 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 29.06 52.76
Diluted earnings (loss) per share from continuing operations 29.02 52.69
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 29.06 52.76
Diluted earnings (loss) per share from continuing and discontinued operations 29.02 52.69
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) 3. The results of the quarter and half year ended 30th September, 2025 were reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on 30th October, 2025. They have been subjected to limited review by the statutory auditors. 4. The Board of Directors of the Company declared an interim dividend of Rs. 6.50 per share (325%) on 5,12,30,624 equity shares of nominal value of Rs. 2/- each aggregating to Rs. 33.30 crores, for the financial year 2025-26. 5. During the quarter ended 30th September, 2025, the Fund raising committee at its meeting held on 11th July, 2025 has approved the allotment of 16,02,564 Equity Shares of Rs. 2/- each through Qualified Institutional Placement (QIP) under the provisions of Chapter VI of the Securities and Exchange Board of India (Issue of Capital and Disclosure Requirements) Regulations, 2018, as amended and section 42 and 62 of the Companies Act, 2013, including the rules made thereunder as amended, to the eligible Qualified Institutional Buyers, at the issue price of Rs. 4,680.00 per Equity Share (including a premium of 4,678.00 per Equity Share), aggregating to approximately Rs.750.00 crores. Expenses incurred in relation to QIP have been adjusted from Securities Premium Account. The funds raised by the Company pursuant to QIP have been partially utilized as at and for the period ended 30th September, 2025 and unutilized balances as at 30th September, 2025 have been temporarily invested in accordance with the 'Use of Proceeds' mentioned in the placement document of QIP. 6. The Company operates only in one Business Segment i.e. 'Chemical Business' which constitutes single reportable segment in accordance with the requirements of Ind AS108, 'Operating Segments'. 7. The consolidated results include the financial results of three foreign subsidiaries - Manchester Organics Limited, NFIL (UK) Limited and Navin Fluorine (Shanghai) Co. Limited, a step-down foreign subsidiary - NFIL USA Inc., a 100% subsidiary of NFIL (UK) Limited, two Indian subsidiaries - Sulakshana Securities Limited and Navin Fluorine Advanced Sciences Limited, a j oint venture company - Swarnim Gujarat Fluorspar Private Limited.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Statement of Asset and Liabilities

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
Date of start of reporting period 01-04-2025
Date of end of reporting period 30-09-2025
Whether results are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
Assets
1 Non-current assets
Property, plant and equipment 2,63,247.00
Capital work-in-progress 54,985.00
Investment property 4,881.00
Goodwill 8,776.00
Other intangible assets 1,065.00
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 71.00
Non-current financial assets
Non-current investments 558.00
Trade receivables, non-current 0.00
Loans, non-current 14.00
Other non-current financial assets 7,306.00
Total non-current financial assets 7,878.00
Deferred tax assets (net) 0.00
Other non-current assets 12,408.00
Total non-current assets 3,53,311.00
2 Current assets
Inventories 35,795.00
Current financial asset
Current investments 79,195.00
Trade receivables, current 69,946.00
Cash and cash equivalents 4,918.00
Bank balance other than cash and cash equivalents 2,297.00
Loans, current 11.00
Other current financial assets 2,841.00
Total current financial assets 1,59,208.00
Current tax assets (net) 0.00
Other current assets 15,947.00
Total current assets 2,10,950.00
3 Non-current assets classified as held for sale 0.00
4 Regulatory deferral account debit balances and related deferred tax Assets 0.00
Total assets 5,64,261.00
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,025.00
Other equity 3,59,082.00
Total equity attributable to owners of parent 3,60,107.00
Non controlling interest 0.00
Total equity 3,60,107.00
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 94,895.00
Trade payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises 0.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 0.00
Total Trade payable 0.00
Other non-current financial liabilities 2,204.00
Total non-current financial liabilities 97,099.00
Provisions, non-current 2,266.00
Deferred tax liabilities (net) 8,752.00
Deferred government grants, Non-current 0.00
Other non-current liabilities 19,270.00
Total non-current liabilities 1,27,387.00
Current liabilities
Current financial liabilities
Borrowings, current 19,485.00
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 2,893.00
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 36,290.00
Total Trade payable 39,183.00
Other current financial liabilities 9,181.00
Total current financial liabilities 67,849.00
Other current liabilities 7,312.00
Provisions, current 1,000.00
Current tax liabilities (Net) 606.00
Deferred government grants, Current 0.00
Total current liabilities 76,767.00
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 2,04,154.00
Total equity and liabilites 5,64,261.00
Disclosure of notes on assets and liabilities



Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

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 01-07-2025 01-04-2025
Date of end of reporting period 30-09-2025 30-09-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated 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

Amount in (Lakhs)

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 01-07-2025 01-04-2025
B Date of end of reporting period 30-09-2025 30-09-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated 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 (169.00) (336.00)
Total Amount of items that will not be reclassified to profit and loss (169.00) (336.00)
2 Income tax relating to items that will not be reclassified to profit or loss (43.00) (83.00)
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference on translation of foreign operations 65.00 236.00
Total Amount of items that will be reclassified to profit and loss 65.00 236.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (61.00) (17.00)



Cash flow statement, indirect

Amount in (Lakhs)

Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-04-2025
B Date of end of reporting period 30-09-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 35,261.00
Adjustments for reconcile profit (loss)
Adjustments for finance costs 6,065.00
Adjustments for decrease (increase) in inventories (3,553.00)
Adjustments for decrease (increase) in trade receivables, current (10,624.00)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets (9,293.00)
Adjustments for decrease (increase) in other non-current assets 0.00
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current 0.00
Adjustments for other bank balances 0.00
Adjustments for increase (decrease) in trade payables, current 12,601.00
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 7,182.00
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 0.00
Adjustments for provisions, non-current (24.00)
Adjustments for other financial liabilities, current 0.00
Adjustments for other financial liabilities, non-current 0.00
Adjustments for unrealised foreign exchange losses gains (202.00)
Adjustments for dividend income 0.00
Adjustments for interest income 0.00
Adjustments for share-based payments 322.00
Adjustments for fair value losses (gains) (1,110.00)
Adjustments for undistributed profits of associates 0.00
Other adjustments for which cash effects are investing or financing cash flow (1,107.00)
Other adjustments to reconcile profit (loss) 6.00
Other adjustments for non-cash items 0.00
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) 263.00
Net cash flows from (used in) operations 35,524.00
Dividends received (3.00)
Interest paid 0.00
Interest received (165.00)
Income taxes paid (refund) 6,579.00
Other inflows (outflows) of cash (689.00)
Net cash flows from (used in) operating activities 28,088.00
Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses 0.00
Cash flows used in obtaining control of subsidiaries or other businesses 0.00
Other cash receipts from sales of equity or debt instruments of other entities 0.00
Other cash payments to acquire equity or debt instruments of other entities 0.00
Other cash receipts from sales of interests in joint ventures 0.00
Other cash payments to acquire interests in joint ventures 0.00
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships 0.00
Cash payment for investment in partnership firm or association of persons or limited liability partnerships 0.00
Proceeds from sales of property, plant and equipment 24.00
Purchase of property, plant and equipment 30,071.00
Proceeds from sales of investment property 0.00
Purchase of investment property 0.00
Proceeds from sales of intangible assets 0.00
Purchase of intangible assets 0.00
Proceeds from sales of intangible assets under development 0.00
Purchase of intangible assets under development 374.00
Proceeds from sales of goodwill 0.00
Purchase of goodwill 0.00
Proceeds from biological assets other than bearer plants 0.00
Purchase of biological assets other than bearer plants 0.00
Proceeds from government grants 0.00
Proceeds from sales of other long-term assets 0.00
Purchase of other long-term assets 0.00
Cash advances and loans made to other parties 0.00
Cash receipts from repayment of advances and loans made to other parties 0.00
Cash payments for future contracts, forward contracts, option contracts and swap contracts 0.00
Cash receipts from future contracts, forward contracts, option contracts and swap contracts 0.00
Dividends received 3.00
Interest received 165.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash (29,179.00)
Net cash flows from (used in) investing activities (59,432.00)
Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries 0.00
Payments from changes in ownership interests in subsidiaries 0.00
Proceeds from issuing shares 73,347.00
Proceeds from issuing other equity instruments 0.00
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 752.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 11,144.00
Repayments of borrowings 40,834.00
Payments of lease liabilities 577.00
Dividends paid 3,471.00
Interest paid 6,067.00
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 34,294.00
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 2,950.00
Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents 0.00
Net increase (decrease) in cash and cash equivalents 2,950.00
Cash and cash equivalents cash flow statement at beginning of period 1,968.00
Cash and cash equivalents cash flow statement at end of period 4,918.00