NAVINFLUOR2021-07-012021-09-30in-bse-fin:OneOperatingExpenses01Member NAVINFLUOR2021-07-012021-09-30in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares NAVINFLUOR 2021-04-01 2022-03-31 2021-09-29 INR Lakhs Half yearly true Cash Flow Indirect Single segment Chemicals 2021-07-01 2021-09-30 Unaudited Standalone 3244362000.00 85377000.00 3329739000.00 1499538000.00 0.00 -52688000.00 393595000.00 2823000.00 109734000.00 568429000.00 2521431000.00 808308000.00 0.00 808308000.00 203119000.00 -15725000.00 187394000.00 0.00 620914000.00 0.00 0.00 0.00 0.00 620914000.00 -4022000.00 616892000.00 620914000.00 616892000.00 99051000.00 2 12.54 12.53 0.00 0.00 12.54 12.53 3. The results of the quarter ended and six months ended 30th September, 2021 were reviewed by the Audit Committee and approved by the Board of Directors of the Company, at its meeting held on 19th October, 2021. They have been subjected to limited review by the statutory auditors. 4. The Board of Directors of the Company declared an interim dividend of Rs 5 per share on 495,31,360 equity shares of nominal value of Rs 2/- each (250%), aggregating to Rs 2,476.57 lakhs, for the financial year 2021-22. 5. The Company has carried out a detailed assessment of the impact of COVID-19 on its liquidity position and on the recoverability and carrying values of its assets and has concluded that there is no significant impact on account of the same on its financial results as at 30th September 2021. The Company believes that, in the preparation of the standalone financial results, it has taken into account all known events arising from COVID-19 pandemic. However, the Company will continue to monitor any material changes to future economic conditions. 6. The Company elected to exercise the option permitted under Section 115BAA of the Income Tax Act, 1961. Accordingly, the Company has recognized Provision for Income Tax for the quarter and six months ended 30th September,2021 and remeasured its Deferred Tax Assets and Liabilities based on the rates prescribed in the said section. The full impact of this change has been recognised in the Statement of Profit and Loss. 7. Other Income for the six months ended 30th September, 2020, and year ended 31st March, 2021 includes interest of Rs 2,617.66 lakhs and Rs 3,459.79 lakhs respectively received on refund of income tax. 8. Exceptional Items for the year ended 31st March, 2021 include: (a) Gain of Rs 3,139.53 lakhs on account of sale of shares (net of incidental expenses) held in Convergence Chemicals Private Limited (‘CCPL’), the Joint Venture Company, including gain for giving up lease rights in land. (b) Gain of Rs 3,483.20 lakhs on account of giving up lease rights in land situated at Dahej to Navin Fluorine Advanced Sciences Limited, the wholly owned subsidiary of the Company. 9. The Company 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. Single segment 2021-04-01 2021-09-30 Unaudited Standalone 6382864000.00 161703000.00 6544567000.00 3009093000.00 0.00 -145769000.00 789347000.00 6781000.00 218910000.00 1114842000.00 4993204000.00 1551363000.00 0.00 1551363000.00 386134000.00 -20000000.00 366134000.00 0.00 1185229000.00 0.00 0.00 0.00 0.00 1185229000.00 -7070000.00 1178159000.00 1185229000.00 1178159000.00 99051000.00 2 23.94 23.91 0.00 0.00 23.94 23.91 Other Expenses 568429000.00 Other Expenses 1114842000.00 6781000.00 -312905000.00 260423000.00 0.00 4038000.00 0.00 0.00 0.00 0.00 -132680000.00 0.00 0.00 0.00 218910000.00 0.00 2992000.00 0.00 0.00 0.00 7862000.00 0.00 0.00 0.00 -7795000.00 0.00 0.00 -161000.00 0.00 0.00 47465000.00 1598828000.00 -220000.00 0.00 -102537000.00 389122000.00 -40052000.00 1066897000.00 0.00 1502992000.00 0.00 0.00 0.00 0.00 0.00 0.00 2115000.00 344995000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5310000.00 0.00 0.00 220000.00 83656000.00 0.00 1761110000.00 0.00 4424000.00 0.00 0.00 0.00 0.00 0.00 0.00 17083000.00 0.00 100000000.00 0.00 0.00 26214000.00 294409000.00 6781000.00 0.00 0.00 -210321000.00 861000000.00 0.00 861000000.00 760662000.00 1621662000.00