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 09-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-12-2025
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third 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 09-02-2026   13:45:00
End date and time of board meeting 09-02-2026   16:00:00
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

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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 89,237.00 2,37,619.00
Other income 1,558.00 4,770.00
Total income 90,795.00 2,42,389.00
2 Expenses
(a) Cost of materials consumed 35,937.00 96,319.00
(b) Purchases of stock-in-trade 122.00 776.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 713.00 1,738.00
(d) Employee benefit expense 7,565.00 22,626.00
(e) Finance costs 2,826.00 8,891.00
(f) Depreciation, depletion and amortisation expense 3,616.00 10,798.00
(f) Other Expenses
1 Other Expenses 14,143.00 40,107.00
Total other expenses 14,143.00 40,107.00
Total expenses 64,922.00 1,81,255.00
3 Total profit before exceptional items and tax 25,873.00 61,134.00
4 Exceptional items (2,047.00) (2,047.00)
5 Total profit before tax 23,826.00 59,087.00
6 Tax expense
7 Current tax 3,488.00 11,004.00
8 Deferred tax 1,798.00 2,989.00
9 Total tax expenses 5,286.00 13,993.00
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 18,540.00 45,094.00
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 18,540.00 45,093.00
17 Other comprehensive income net of taxes 100.00 83.00
18 Total Comprehensive Income for the period 18,640.00 45,176.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 18,540.00 45,093.00
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 18,640.00 45,176.00
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 36.18 89.06
Diluted earnings (loss) per share from continuing operations 36.13 88.93
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 36.18 89.06
Diluted earnings (loss) per share from continuing and discontinued operations 36.13 88.93
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 and nine months ended 31st December, 2025 were reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on 9th February, 2026. They have been subjected to limited review by the statutory auditors. 2. During the quarter ended 31st December, 2025 the Company paid an interim dividend of Rs 6.50 per share (325%) on 5,12,39,124 equity shares of nominal value of Rs. 2/- each aggregating to Rs 33.31 crores, for the financial year 2025-26. 3. 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 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 fully utilized in accordance with the 'Use of Proceeds' mentioned in the placement document of QIP. 4. Pursuant to the notification issued by the Ministry of Labour and Employment, multiple existing labour legislations have been consolidated into a unified framework comprising four Labour Codes, collectively referred to as the ' New Labour Codes ' which became effective from 21st November, 2025. The Group has reassessed its employee benefit obligations in accordance with the revised definition of wages. Accordingly, an estimated incremental liability on employee benefit amounting to Rs 20.47 crores has been recognized as an Exceptional item during the quarter and nine months ended 31st December, 2025. The Group is monitoring updates on the rules and clarifications by State and / or Central Government authorities in relation to the New Labour Codes and impact of those will be evaluated and accounted for in the period in which they are notified. 5. The Group operates only in one Business Segment i.e. `Chemical Business` which constitutes single reportable segment in accordance with the requirements of Ind AS 108, ‘Operating Segments’. 6. 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, and a joint venture company – Swarnim Gujarat Fluorspar Private Limited.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
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 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
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 84.00 (252.00)
Total Amount of items that will not be reclassified to profit and loss 84.00 (252.00)
2 Income tax relating to items that will not be reclassified to profit or loss 23.00 (60.00)
3 Amount of items that will be reclassified to profit and loss
1 Exchange difference on translation of foreign operations 39.00 275.00
Total Amount of items that will be reclassified to profit and loss 39.00 275.00
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 100.00 83.00