NAVINFLUOR2021-10-012021-12-31in-bse-fin:OneOperatingExpenses01Member NAVINFLUOR2021-10-012021-12-31in-bse-fin:FourOperatingExpenses01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares NAVINFLUOR 2021-04-01 2022-03-31 2021-12-30 INR Crores Third quarter Single segment Chemicals 2021-10-01 2021-12-31 Unaudited Standalone 3669600000.00 71800000.00 3741400000.00 1578600000.00 0.00 41500000.00 425900000.00 4200000.00 111800000.00 642300000.00 2804300000.00 937100000.00 0.00 937100000.00 255800000.00 -10300000.00 245500000.00 0.00 691600000.00 0.00 0.00 0.00 0.00 691600000.00 1400000.00 693000000.00 693000000.00 0.00 99100000.00 2 13.96 13.95 0.00 0.00 13.96 13.95 1. The results of the quarter and nine months ended 31st December, 2021 were reviewed by the Audit Committeeand approved by the Board of Directors of the Company, at its meeting held on 31st January, 2022. They have been subjected to limited review by the statutory auditors. 2. During the quarter ended 31st December, 2021, the Company paid an interim dividend of Rs.5 per share (250%) on 495,34,295 equity shares of nominal value of Rs.2/- each, aggregating to Rs.24.77 crores. 3. 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 position as at 31st December 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. 4. The Company elected to exercise the option permitted under Section 115BAA of the Income Tax Act, 1961 for the year ending 31st March, 2022. Accordingly, the Company has recognized Provision for Income Tax for the quarter and nine months ended 31st December, 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. 5. Other Income for the quarter and nine months ended 31st December, 2020 and year ended 31st March, 2021 includes interest of Rs.0.88 crores, Rs.27.06 crores and Rs.34.60 crores respectively received on refund of income tax. 6. Exceptional Items for the year ended 31st March, 2021 comprises: (a) Gain of Rs.31.40 crores 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.34.83 crores 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. 7. 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. 8. In the current quarter ended 31st December, 2021, the Company has adopted the rounding off norms for amount from lakhs to crores. Consequently, results for the quarter ended 30th September, 2021, quarter and nine months ended 31st December, 2020 and year ended 31st March, 2021 have been disclosed in crores instead of lakhs. Single segment 2021-04-01 2021-12-31 Unaudited Standalone 10052400000.00 233500000.00 10285900000.00 4587600000.00 0.00 -104300000.00 1215300000.00 11000000.00 330700000.00 1757100000.00 7797400000.00 2488500000.00 0.00 2488500000.00 641900000.00 -30300000.00 611600000.00 0.00 1876900000.00 0.00 0.00 0.00 0.00 1876900000.00 -5600000.00 1871300000.00 1871300000.00 0.00 99100000.00 2 37.90 37.87 0.00 0.00 37.90 37.87 Other Expenses 642300000.00 Other Expenses 1757100000.00