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 01-04-2026
Date of end of financial year 31-03-2027
Date of board meeting when results were approved 05-08-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 23-06-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter First quarter
Nature of report standalone or consolidated Standalone
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 05-08-2026   13:30:00
End date and time of board meeting 05-08-2026   16:05:00
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
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter? No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? No
1



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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 69,468.00 69,468.00
Other income 3,584.00 3,584.00
Total income 73,052.00 73,052.00
2 Expenses
(a) Cost of materials consumed 29,702.00 29,702.00
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (462.00) (462.00)
(d) Employee benefit expense 6,243.00 6,243.00
(e) Finance costs 488.00 488.00
(f) Depreciation, depletion and amortisation expense 2,110.00 2,110.00
(f) Other Expenses
1 Other Expenses 9,487.00 9,487.00
Total other expenses 9,487.00 9,487.00
Total expenses 47,568.00 47,568.00
3 Total profit before exceptional items and tax 25,484.00 25,484.00
4 Exceptional items 0.00 0.00
5 Total profit before tax 25,484.00 25,484.00
6 Tax expense
7 Current tax 6,046.00 6,046.00
8 Deferred tax 374.00 374.00
9 Total tax expenses 6,420.00 6,420.00
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 19,064.00 19,064.00
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 0.00
16 Total profit (loss) for period 19,064.00 19,064.00
17 Other comprehensive income net of taxes 27.00 27.00
18 Total Comprehensive Income for the period 19,091.00 19,091.00
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent
Total comprehensive income for the period attributable to owners of parent non-controlling interests
21 Details of equity share capital
Paid-up equity share capital 1,026.00 1,026.00
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 37.18 37.18
Diluted earnings (loss) per share from continuing operations 37.13 37.13
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 37.18 37.18
Diluted earnings (loss) per share from continuing and discontinued operations 37.13 37.13
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 2026 were reviewed by the Audit Committee and approved by the Board of Directors of the Company in their respective meeting held on 5th August 2026. They have been subjected to limited review by the statutory auditors. 2. The figures for the quarter ended 31st March 2026 are balancing figures between the audited figures in respect of the full financial year and the published year-to-date figures for the nine months period ended 31st December 2025. 3. Pursuant to a notification issued by the Ministry of Labour and Employment, existing labour laws were consolidated into four Labour Codes (New Labour Codes) with effect from 21st November 2025. On implementation, the Company recognised an estimated incremental liability of Rs. 18.84 crores for the quarter and nine months ended 31st December 2025, disclosed as an Exceptional Item. Based on a subsequent review and restructuring in accordance with the New Labour Codes and applicable rules, the liability was revised to Rs. 6.93 crores for the year ended 31st March 2026, and the excess provision of Rs. 11.91 crores was reversed in the financial results for the quarter ended 31st March 2026. The Company continues to monitor notifications, rules and clarifications issued by State and/or Central Government authorities in relation to the New Labour Codes. Any financial impact arising from such developments will be evaluated and accounted for in the period in which they are notified. 4.The Company 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'.



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 01-04-2026 01-04-2026
Date of end of reporting period 30-06-2026 30-06-2026
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Standalone Standalone
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 01-04-2026 01-04-2026
B Date of end of reporting period 30-06-2026 30-06-2026
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Standalone Standalone
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 36.00 36.00
Total Amount of items that will not be reclassified to profit and loss 36.00
2 Income tax relating to items that will not be reclassified to profit or loss 9.00 9.00
3 Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income 27.00 27.00