NAVINFLUOR2023-10-012023-12-31 NAVINFLUOR2023-10-012023-12-31 NAVINFLUOR2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member NAVINFLUOR2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member NAVINFLUOR2023-12-31 NAVINFLUOR2023-10-012023-12-31in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member NAVINFLUOR2023-10-012023-12-31in-bse-fin:FourItemsThatWillNotBeReclassifiedToProfitAndLoss01Member NAVINFLUOR2023-10-012023-12-31in-bse-fin:OneItemsThatWillBeReclassifiedToProfitAndLoss01Member NAVINFLUOR2023-10-012023-12-31in-bse-fin:FourItemsThatWillBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532504 NAVINFLUOR NOTLISTED Navin Fluorine International Limited Equity 2023-04-01 2024-03-31 2024-02-06 2023-12-26 INR Crores Third quarter 13:45:00 16:30:00 2024-02-06 2024-02-06 Not applicable Single segment Chemical 2023-10-01 2023-12-31 Unaudited Consolidated 5018200000.00 119200000.00 5137400000.00 2278300000.00 20000000.00 15500000.00 745300000.00 176900000.00 248800000.00 1202400000.00 4687200000.00 450200000.00 521300000.00 971500000.00 107600000.00 83700000.00 191300000.00 0.00 780200000.00 0.00 0.00 0.00 0.00 780200000.00 2900000.00 783100000.00 783100000.00 0.00 99100000.00 2 15.74 15.71 0.00 0.00 15.74 15.71 1. The results of the quarter ended and nine months ended 31st December, 2023 were reviewed by the Audit Committee and approved by the Board of Directors of the Company at its meeting held on 06th February, 2024. They have been subjected to limited review by the statutory auditors. 2. During the quarter ended 31st December, 2023, the Company paid an interim dividend of Rs 5 per share (250%) plus a onetime special dividend of Rs 3 per share (150%) on 495,72,535 equity shares of nominal value of Rs 2/- each, aggregating to Rs 39.66 crore. 3. During the year ended 31st March, 2023, the Board had approved the grant of 1,55,000 stock options at par under Employee Stock Option Scheme 2017 to the senior leadership of the Company. The net charge / (credit) on account of aforementioned ESOP / reversal consequent to lapse of 1,05,000 unvested options is as follows: Rs in Crores Quarter ended Nine months ended Twelve months ended 31st Dec, 2023 30th Sept, 2023 31st Dec, 2022 31st Dec, 2023 31st Dec, 2022 31st March, 2023 2.50 (11.75) 7.48 (3.87) 7.48 16.79 4. Other income for the quarter and nine months ended 31st December, 2023 includes interest of Rs 1.12 crores and Rs16.41 crores respectively on refund of income tax. (Quarter ended 30th Sept, 2023 is Rs 15.29 crores, quarter and nine months ended 31st December, 2022 and year ended 31st March, 2023 includes interest of Rs 0.91 crores). 5. Exceptional item for the quarter and nine months ended 31st December, 2023 comprises gain of Rs 52.13 crore on account of sale of surplus unused colony land situated at Surat (Gujarat). 6. The Group has identified Chemicals business as its only primary reportable segment in accordance with the requirements of Ind AS 108, ‘Operating Segments'. Accordingly, no separate segment information has been provided. 7. 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 NFASL, a joint venture company – Swarnim Gujarat Fluorspar Private Limited and a foreign branch - Zug. Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 14647600000.00 433300000.00 15080900000.00 6340500000.00 79800000.00 -59400000.00 2145800000.00 571200000.00 704500000.00 3258600000.00 13041000000.00 2039900000.00 521300000.00 2561200000.00 463100000.00 96800000.00 559900000.00 0.00 2001300000.00 0.00 0.00 0.00 0.00 2001300000.00 8700000.00 2010000000.00 2010000000.00 0.00 99100000.00 2 40.37 40.31 0.00 0.00 40.37 40.31 Other Expenses 1202400000.00 Other Expenses 3258600000.00 Remeasurement loss of the defined benefit obligation -400000.00 Remeasurement loss of the defined benefit obligation -4700000.00 -400000.00 -4700000.00 0.00 -2000000.00 Exchange difference on translations of foreign operations 3300000.00 Exchange difference on translations of foreign operations 11400000.00 3300000.00 11400000.00 0.00 0.00