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	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	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

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	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	7009400000	23493800000
	Other income	118300000	437300000
	Total income	7127700000	23931100000
2	Expenses
(a)	Cost of materials consumed	3056000000	10478300000
(b)	Purchases of stock-in-trade	25200000	74800000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	129700000	-166900000
(d)	Employee benefit expense	702700000	2966700000
(e)	Finance costs	282600000	779300000
(f)	Depreciation, depletion and amortisation expense	352600000	1194300000
(f)	Other Expenses
1	Other Expenses	1308700000	4803700000
	Total other expenses	1308700000	4803700000
	Total expenses	5857500000	20130200000
3	Total profit before exceptional items and tax	1270200000	3800900000
4	Exceptional items	0	0
5	Total profit before tax	1270200000	3800900000
6	Tax expense
7	Current tax	249800000	804400000
8	Deferred tax	70600000	110500000
9	Total tax expenses	320400000	914900000
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	949800000	2886000000
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	-200000	-200000
16	Total profit (loss) for period	949600000	2885800000
17	Other comprehensive income net of taxes	17700000	28600000
18	Total Comprehensive Income for the period	967300000	2914400000
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	949600000	2885800000
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	967300000	2914400000
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
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		26163100000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	19.15	58.2
	Diluted earnings (loss) per share from continuing operations	19.13	58.14
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	19.15	58.2
	Diluted earnings (loss) per share from continuing and discontinued operations	19.13	58.14
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 0.41t 1.27t 0.42t 17.98 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 0.02t -t 16.97t 0.27t 26.09 n n8.In the consolidated results, the figures for the quarter ended 31st March, 2025 and 31st March, 2024 are balancing figures between the 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 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 joint venture company – Swarnim Gujarat Fluorspar Private Limited and a foreign branch – Zug (dissolved w.e.f. from 30th January, 2025). n n10.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 I 08, 'Operating Segments'. 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		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	25967400000
	Capital work-in-progress	3497900000
	Investment property	493800000
	Goodwill	877600000
	Other intangible assets	24100000
	Intangible assets under development	56300000
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	7200000
	Non-current financial assets
	Non-current investments	74000000
	Trade receivables, non-current	0
	Loans, non-current	1800000
	Other non-current financial assets	223900000
	Total non-current financial assets	299700000
	Deferred tax assets (net)	0
	Other non-current assets	1191400000
	Total non-current assets	32415400000
2	Current assets
	Inventories	3224200000
	Current financial asset
	Current investments	4718000000
	Trade receivables, current	5824200000
	Cash and cash equivalents	196800000
	Bank balance other than cash and cash equivalents	208400000
	Loans, current	900000
	Other current financial assets	187900000
	Total current financial assets	11136200000
	Current tax assets (net)	0
	Other current assets	1528000000
	Total current assets	15888400000
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	48303800000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	99200000
	Other equity	26163100000
	Total equity attributable to owners of parent	26262300000
	Non controlling interest	0
	Total equity	26262300000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	10534400000
	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	131900000
	Total non-current financial liabilities	10666300000
	Provisions, non-current	204200000
	Deferred tax liabilities (net)	754100000
	Deferred government grants, Non-current	0
	Other non-current liabilities	1270300000
	Total non-current liabilities	12894900000
	Current liabilities
	Current financial liabilities
	Borrowings, current	3872900000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	446800000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	2822800000
	Total Trade payable	3269600000
	Other current financial liabilities	1116200000
	Total current financial liabilities	8258700000
	Other current liabilities	783900000
	Provisions, current	64600000
	Current tax liabilities (Net)	39400000
	Deferred government grants, Current	0
	Total current liabilities	9146600000
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	22041500000
	Total equity and liabilites	48303800000
	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		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
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	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	11600000	18300000
	Total Amount of items that will not be reclassified to profit and loss	11600000	18300000
2	Income tax relating to items that will not be reclassified to profit or loss	3100000	4800000
3	Amount of items that will be reclassified to profit and loss
1	Exchange difference on translation of foreign operations	9200000	15100000
	Total Amount of items that will be reclassified to profit and loss	9200000	15100000
4	Income tax relating to items that will be reclassified to profit or loss	0	0
5	Total Other comprehensive income	17700000	28600000

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			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			3800900000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			779300000
	Adjustments for decrease (increase) in inventories			492300000
	Adjustments for decrease (increase) in trade receivables, current			-783600000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			348000000
	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			875800000
	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			1194300000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			0
	Adjustments for provisions, non-current			45900000
	Adjustments for other financial liabilities, current			0
	Adjustments for other financial liabilities, non-current			0
	Adjustments for unrealised foreign exchange losses gains			37700000
	Adjustments for dividend income			0
	Adjustments for interest income			0
	Adjustments for share-based payments			115100000
	Adjustments for fair value losses (gains)			-34900000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			-226300000
	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)			2842900000
	Net cash flows from (used in) operations			6643800000
	Dividends received			-1000000
	Interest paid			0
	Interest received			-16900000
	Income taxes paid (refund)			780100000
	Other inflows (outflows) of cash			-137700000
	Net cash flows from (used in) operating activities			5708100000
	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			0
	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			3000000
	Purchase of property, plant and equipment			5611400000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			-56300000
	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			0
	Cash receipts from repayment of advances and loans made to other parties			0
	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			1000000
	Interest received			16900000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			536100000
	Net cash flows from (used in) investing activities	-5110700000
	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			1014400000
	Repayments of borrowings			0
	Payments of lease liabilities			102000000
	Dividends paid			595000000
	Interest paid			785800000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) financing activities			-467000000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			130400000
	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			130400000
	Cash and cash equivalents cash flow statement at beginning of period			66400000
	Cash and cash equivalents cash flow statement at end of period			196800000