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-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	09-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	25-Mar-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth 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	Audited
Segment Reporting	Single segment
Description of single segment	Chemicals
Start date and time of board meeting	09-May-2025   13:45:00
End date and time of board meeting	09-May-2025   15:45:00
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	Declaration of unmodified opinion
Whether the company has any related party?	Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?	Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public	NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.	NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)?	No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?	Yes
Latest Date on which RPT policy is updated	2025-03-31
Indicate Company website link for updated RPT policy of the Company	www.nfi.in
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
D	Nature of report standalone or consolidated	Standalone	Standalone
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	4849400000	16868100000
	Other income	119500000	555400000
	Total income	4968900000	17423500000
2	Expenses
(a)	Cost of materials consumed	2104800000	7803200000
(b)	Purchases of stock-in-trade	0	0
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	192300000	-26200000
(d)	Employee benefit expense	520800000	2179100000
(e)	Finance costs	5500000	31900000
(f)	Depreciation, depletion and amortisation expense	188300000	698800000
(f)	Other Expenses
1	Other Expenses	912300000	3523700000
	Total other expenses	912300000	3523700000
	Total expenses	3924000000	14210500000
3	Total profit before exceptional items and tax	1044900000	3213000000
4	Exceptional items	0	0
5	Total profit before tax	1044900000	3213000000
6	Tax expense
7	Current tax	245400000	792000000
8	Deferred tax	33400000	1700000
9	Total tax expenses	278800000	793700000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	766100000	2419300000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	766100000	2419300000
17	Other comprehensive income net of taxes	10900000	15200000
18	Total Comprehensive Income for the period	777000000	2434500000
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	99200000	99200000
	Face value of equity share capital	2	2
27	Details of debt securities
22	Reserves excluding revaluation reserve		24874600000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	15.45	48.79
	Diluted earnings (loss) per share from continuing operations	15.44	48.74
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	15.45	48.79
	Diluted earnings (loss) per share from continuing and discontinued operations	15.44	48.74
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results		3.The results of the quarter and year ended 31st March, 2025 were reviewed by the Audit Committee and approved by the Board of Directors of the Company, at its meeting held on 9th May, 2025. n n4.During the year, the Company paid an interim dividend of Rs 5/- per share (250%) on 495,89,520 equity shares of nominal value of Rs 2/- each, aggregating to Rs 24.79 crores. n nThe Board of Directors of the Company has recommended a final dividend of Rs 7 /- per share (350 %) on 4,95,90,125 equity shares of nominal value of Rs 2/- each, aggregating to Rs 34.71 crores, subject to shareholders' approval in the forthcoming Annual General Meeting. n n5.Other income includes interest on refund of income tax as given below: n n Quarter endedt Year ended n31st Mar, 2025t31st Dec, 2024t31st Mar, 2024t31st Mar, 2025t31st Mar, 2024 n -t 0.40t 1.20 t 0.41 t 17.91 n n6. Exceptional item for the year ended 31st March, 2024 comprises gain of Rs. 52.13 crores on account of sale of surplus unused colony land situated at Surat (Gujarat). n n7. Tax expense includes reversal of excess provision of tax for earlier years as given below: n n Quarter endedt Year ended n31st Mar, 2025t31st Dec, 2024t31st Mar, 2024t31st Mar, 2025t31st Mar, 2024 n -t -t 16.53t -t 25.65 n n8.The figures for the quarter ended 31st March, 2025 and 31st March, 2024 are balancing figures between nthe audited figures in respect of the full financial year and the published year to date figures up to the third quarter of the relevant financial year. n n9.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'. n n n n ntt ntt ttttt n

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

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Standalone
	Assets
1	Non-current assets
	Property, plant and equipment	7431200000
	Capital work-in-progress	485800000
	Investment property	381200000
	Goodwill	0
	Other intangible assets	14800000
	Intangible assets under development	56300000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	9510900000
	Trade receivables, non-current	0
	Loans, non-current	1800000
	Other non-current financial assets	172600000
	Total non-current financial assets	9685300000
	Deferred tax assets (net)	0
	Other non-current assets	140900000
	Total non-current assets	18195500000
2	Current assets
	Inventories	1687900000
	Current financial asset
	Current investments	4687000000
	Trade receivables, current	4422800000
	Cash and cash equivalents	30600000
	Bank balance other than cash and cash equivalents	39000000
	Loans, current	181000000
	Other current financial assets	80600000
	Total current financial assets	9441000000
	Current tax assets (net)	0
	Other current assets	342600000
	Total current assets	11471500000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	29667000000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	99200000
	Other equity	24874600000
	Total equity attributable to owners of parent	24973800000
	Non controlling interest
	Total equity	24973800000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	0
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	115600000
	Total non-current financial liabilities	115600000
	Provisions, non-current	153400000
	Deferred tax liabilities (net)	399200000
	Deferred government grants, Non-current	0
	Other non-current liabilities	134400000
	Total non-current liabilities	802600000
	Current liabilities
	Current financial liabilities
	Borrowings, current	349600000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	214700000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2478400000
	Total Trade payable	2693100000
	Other current financial liabilities	400600000
	Total current financial liabilities	3443300000
	Other current liabilities	351100000
	Provisions, current	59600000
	Current tax liabilities (Net)	36600000
	Deferred government grants, Current	0
	Total current liabilities	3890600000
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	4693200000
	Total equity and liabilites	29667000000
	Disclosure of notes on assets and liabilities

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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Unaudited	Audited
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Unaudited	Audited
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	14500000	20300000
	Total Amount of items that will not be reclassified to profit and loss	14500000	20300000
2	Income tax relating to items that will not be reclassified to profit or loss	3600000	5100000
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	0
5	Total Other comprehensive income	10900000	15200000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Unaudited
D	Nature of report standalone or consolidated			Standalone
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			3213000000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			31900000
	Adjustments for decrease (increase) in inventories			459900000
	Adjustments for decrease (increase) in trade receivables, current			-1262400000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			91200000
	Adjustments for decrease (increase) in other non-current assets			0
	Adjustments for other financial assets, non-current			0
	Adjustments for other financial assets, current			0
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			448000000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			0
	Adjustments for depreciation and amortisation expense			698800000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			36400000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			7700000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			115100000
	Adjustments for fair value losses (gains)			-33900000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-224800000
	Other adjustments to reconcile profit (loss)			-700000
	Other adjustments for non-cash items			0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			367200000
	Net cash flows from (used in) operations			3580200000
	Dividends received			-45300000
	Interest paid			0
	Interest received			-64300000
	Income taxes paid (refund)			767800000
	Other inflows (outflows) of cash			-93500000
	Net cash flows from (used in) operating activities			2609300000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			2498200000
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			3100000
	Purchase of property, plant and equipment			1738300000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			56300000
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			180000000
	Cash receipts from repayment of advances and loans made to other parties			2341000000
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			45300000
	Interest received			64300000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			186600000
	Net cash flows from (used in) investing activities	-1832500000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			100000
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			1300000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			-46900000
	Repayments of borrowings			0
	Payments of lease liabilities			90700000
	Dividends paid			595000000
	Interest paid			31900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-763100000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			13700000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			13700000
	Cash and cash equivalents cash flow statement at beginning of period			16900000
	Cash and cash equivalents cash flow statement at end of period			30600000