Integrated Filing — IndAS



General information about company
Scrip Code 542812
NSE Symbol FLUOROCHEM
MSEI Symbol NOTLISTED
ISIN INE09N301011
Name of company Gujarat Fluorochemicals 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 27-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-May-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 Audited
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 27-May-2025   12:15:00
End date and time of board meeting 27-May-2025   13:30:00
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 Audited 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 12250000000 47370000000
Other income 260000000 580000000
Total income 12510000000 47950000000
2 Expenses
(a) Cost of materials consumed 4010000000 16670000000
(b) Purchases of stock-in-trade 0 0
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 40000000 -1870000000
(d) Employee benefit expense 1050000000 4330000000
(e) Finance costs 260000000 1470000000
(f) Depreciation, depletion and amortisation expense 890000000 3550000000
(f) Other Expenses
1 Cost of raw ore, material extraction and processing cost 80000000 330000000
2 Power and fuel 1770000000 7930000000
3 Foreign exchange fluctuation (gain)/loss (net) -200000000 -580000000
4 Other expenses 2440000000 8990000000
Total other expenses 4090000000 16670000000
Total expenses 10340000000 40820000000
3 Total profit before exceptional items and tax 2170000000 7130000000
4 Exceptional items 0 0
5 Total profit before tax 2170000000 7130000000
6 Tax expense
7 Current tax 620000000 1900000000
8 Deferred tax -360000000 -230000000
9 Total tax expenses 260000000 1670000000
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 1910000000 5460000000
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 1910000000 5460000000
17 Other comprehensive income net of taxes 40000000 100000000
18 Total Comprehensive Income for the period 1950000000 5560000000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 1910000000 5460000000
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 1950000000 5560000000
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 110000000 110000000
Face value of equity share capital 1 1
27 Details of debt securities
22 Reserves excluding revaluation reserve 71920000000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 17.39 49.69
Diluted earnings (loss) per share from continuing operations 17.39 49.69
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 17.39 49.69
Diluted earnings (loss) per share from continuing and discontinued operations 17.39 49.69
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



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 40400000000
Capital work-in-progress 15240000000
Investment property 30000000
Goodwill 0
Other intangible assets 2420000000
Intangible assets under development 440000000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 110000000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 240000000
Total non-current financial assets 350000000
Deferred tax assets (net) 60000000
Other non-current assets 4320000000
Total non-current assets 63260000000
2 Current assets
Inventories 18200000000
Current financial asset
Current investments 2790000000
Trade receivables, current 11970000000
Cash and cash equivalents 550000000
Bank balance other than cash and cash equivalents 1670000000
Loans, current 250000000
Other current financial assets 3880000000
Total current financial assets 21110000000
Current tax assets (net) 20000000
Other current assets 3500000000
Total current assets 42830000000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 106090000000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 110000000
Other equity 72420000000
Total equity attributable to owners of parent 72530000000
Non controlling interest 460000000
Total equity 72990000000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 3970000000
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 810000000
Total non-current financial liabilities 4780000000
Provisions, non-current 610000000
Deferred tax liabilities (net) 2400000000
Deferred government grants, Non-current 0
Other non-current liabilities 80000000
Total non-current liabilities 7870000000
Current liabilities
Current financial liabilities
Borrowings, current 15910000000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 760000000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 5300000000
Total Trade payable 6060000000
Other current financial liabilities 2180000000
Total current financial liabilities 24150000000
Other current liabilities 370000000
Provisions, current 250000000
Current tax liabilities (Net) 460000000
Deferred government grants, Current 0
Total current liabilities 25230000000
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 33100000000
Total equity and liabilites 106090000000
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 Audited 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 Audited 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 Gains/(losses) on remeasurement of the defined benefit plan -20000000 -20000000
Total Amount of items that will not be reclassified to profit and loss -20000000 -20000000
2 Income tax relating to items that will not be reclassified to profit or loss 0 0
3 Amount of items that will be reclassified to profit and loss
1 Exchange differences in translating the financial statements of foreign operations 60000000 120000000
Total Amount of items that will be reclassified to profit and loss 60000000 120000000
4 Income tax relating to items that will be reclassified to profit or loss 0 0
5 Total Other comprehensive income 40000000 100000000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
C Whether results are audited or unaudited Audited
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 7130000000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 0
Adjustments for decrease (increase) in inventories -2490000000
Adjustments for decrease (increase) in trade receivables, current -3310000000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 290000000
Adjustments for decrease (increase) in other non-current assets -240000000
Adjustments for other financial assets, non-current -90000000
Adjustments for other financial assets, current -50000000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 1370000000
Adjustments for increase (decrease) in trade payables, non-current 0
Adjustments for increase (decrease) in other current liabilities 60000000
Adjustments for increase (decrease) in other non-current liabilities 0
Adjustments for depreciation and amortisation expense 3550000000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 60000000
Adjustments for provisions, non-current 40000000
Adjustments for other financial liabilities, current 210000000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains -200000000
Adjustments for dividend income 0
Adjustments for interest income 0
Adjustments for share-based payments 0
Adjustments for fair value losses (gains) -180000000
Adjustments for undistributed profits of associates 0
Other adjustments for which cash effects are investing or financing cash flow 0
Other adjustments to reconcile profit (loss) 0
Other adjustments for non-cash items -90000000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) -1070000000
Net cash flows from (used in) operations 6060000000
Dividends received 0
Interest paid -1470000000
Interest received -200000000
Income taxes paid (refund) 1880000000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities 5450000000
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 100000000
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 120000000
Purchase of property, plant and equipment 8190000000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 620000000
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 0
Cash receipts from repayment of advances and loans made to other parties 20000000
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 0
Interest received 180000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -2610000000
Net cash flows from (used in) investing activities -11200000000
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 7880000000
Proceeds from issuing other equity instruments 500000000
Payments to acquire or redeem entity's shares 0
Payments of other equity instruments 0
Proceeds from exercise of stock options 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 2280000000
Repayments of borrowings 2370000000
Payments of lease liabilities 170000000
Dividends paid 330000000
Interest paid 1800000000
Income taxes paid (refund) 0
Other inflows (outflows) of cash 0
Net cash flows from (used in) financing activities 5990000000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes 240000000
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 240000000
Cash and cash equivalents cash flow statement at beginning of period 310000000
Cash and cash equivalents cash flow statement at end of period 550000000





Details of Impact of Audit Qualification
Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 M/s Patankar & Associates Yes 31-Jul-2027