Navin Fluorine International Limited — Quarter and year ended 31 March 2026
| Sr. No. | Particulars | Quarter ended 31st March, 2026 Unaudited (Refer note 7) |
Quarter ended 31st December, 2025 Unaudited |
Quarter ended 31st March, 2025 Unaudited (Refer note 7) |
Year ended 31st March, 2026 Audited |
Year ended 31st March, 2025 Audited |
|---|---|---|---|---|---|---|
| 1 | Revenue: (a) Revenue from operations (b) Other income Total Revenue (a+b) |
937.71 17.59 955.30 |
892.37 15.58 907.95 |
700.94 11.83 712.77 |
3,313.90 65.29 3,379.19 |
2,349.38 43.73 2,393.11 |
| 2 | Expenses: (a) Cost of materials consumed (b) Purchases of stock-in-trade (c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (d) Employee benefits expense (e) Finance costs (f) Depreciation and amortisation expense (g) Other expenses Total expenses (a to g) |
424.52 2.98 (39.43) 81.01 28.94 41.22 147.48 686.72 |
359.37 1.22 7.13 75.65 28.26 36.16 141.43 649.22 |
305.60 2.52 12.97 70.27 28.26 35.26 130.87 585.75 |
1,387.71 10.74 (22.05) 307.27 117.85 149.20 548.55 2,499.27 |
1,047.83 7.48 (16.69) 296.67 77.93 119.43 480.37 2,013.02 |
| 3 | Profit before exceptional item and tax (1-2) | 268.58 | 258.73 | 127.02 | 879.92 | 380.09 |
| 4 | Exceptional items (Refer Note no 6) | 13.72 | (20.47) | – | (6.75) | – |
| 5 | Profit before tax (3+4) | 282.30 | 238.26 | 127.02 | 873.17 | 380.09 |
| 6 | Tax expense | 69.68 | 52.86 | 32.04 | 209.61 | 91.49 |
| 7 | Profit after tax (5-6) | 212.62 | 185.40 | 94.98 | 663.56 | 288.60 |
| 8 | Share of Loss from a Joint Venture (net) | * | * | (0.02) | (0.01) | (0.02) |
| 9 | Total profit for the period / year (7+8) | 212.62 | 185.40 | 94.96 | 663.55 | 288.58 |
| 10 | Other comprehensive income (a) Items that will not be reclassified to profit and loss (net of tax) (b) Items that may be reclassified to profit and loss Total other comprehensive income (a+b) |
(1.37) 1.71 0.34 |
0.61 0.39 1.00 |
0.85 0.92 1.77 |
(3.29) 4.46 1.17 |
1.35 1.51 2.86 |
| 11 | Total comprehensive income for the period (9+10) | 212.96 | 186.40 | 96.73 | 664.72 | 291.44 |
| 12 | Paid-up equity share capital (Face value of ₹ 2/- per share) | 10.25 | 10.25 | 9.92 | 10.25 | 9.92 |
| 13 | Other Equity | 3,964.33 | 2,616.31 | |||
| 14 | Earnings per share (EPS) of ₹ 2/- each (a) Basic (₹) (b) Diluted (₹) (not annualised) |
41.49 41.43 |
36.18 36.13 |
19.15 19.13 |
130.67 130.47 |
58.20 58.14 |
| Particulars | As at March 31, 2026 Audited |
As at March 31, 2025 Audited |
|---|---|---|
| ASSETS | ||
| Non-current assets | ||
| a. Property, plant and equipment | 3,112.84 | 2,550.47 |
| b. Right-of-use assets | 65.34 | 46.27 |
| c. Capital work-in-progress | 143.28 | 349.79 |
| d. Investment properties | 48.25 | 49.38 |
| e. Goodwill | 87.76 | 87.76 |
| f. Intangible assets | 9.47 | 2.41 |
| g. Intangible assets under development | – | 5.63 |
| h. Financial assets | ||
| i. Investment accounted for using the equity method | 0.71 | 0.72 |
| ii. Investments | 4.62 | 7.40 |
| iii. Loans | 0.16 | 0.18 |
| iv. Other financial assets | 79.30 | 22.39 |
| i. Non-current tax assets (net) | 21.42 | 12.98 |
| j. Other non-current assets | 20.59 | 106.16 |
| Total non-current assets | 3,593.74 | 3,241.54 |
| Current Assets | ||
| a. Inventories | 445.56 | 322.42 |
| b. Financial assets | ||
| i. Investments | 1,223.70 | 471.80 |
| ii. Trade receivables | 751.79 | 582.42 |
| iii. Cash and cash equivalents | 22.55 | 19.68 |
| iv. Bank balances other than (iii) above | 74.32 | 20.84 |
| v. Loans | 0.15 | 0.09 |
| vi. Other financial assets | 45.65 | 18.79 |
| c. Other current assets | 221.66 | 152.80 |
| Total current assets | 2,785.38 | 1,588.84 |
| Total assets | 6,379.12 | 4,830.38 |
| EQUITY AND LIABILITIES | ||
| Equity | ||
| a. Equity share capital (Refer note 5) | 10.25 | 9.92 |
| b. Other equity | ||
| i. Reserves and surplus (Refere note 5) | 3,801.94 | 2,458.38 |
| ii. Other reserves | 162.39 | 157.93 |
| Total equity | 3,974.58 | 2,626.23 |
| Liabilities | ||
| Non-current liabilities | ||
| a. Financial liabilities | ||
| i. Borrowings | 940.01 | 1,053.44 |
| ii. Lease liabilities | 32.36 | 13.19 |
| b. Provisions | 11.06 | 20.42 |
| c. Deferred tax liabilities (net) | 136.88 | 75.41 |
| d. Other non-current liabilities | 73.07 | 13.44 |
| e. Contract liabilities | 143.11 | 113.59 |
| Total non-current liabilities | 1,336.49 | 1,289.49 |
| Current liabilities | ||
| a. Financial liabilities | ||
| i. Borrowings | 286.34 | 387.29 |
| ii. Lease liabilities | 13.04 | 12.47 |
| iii. Trade payables | ||
| – Total outstanding dues of micro enterprises and small enterprises | 58.77 | 44.68 |
| – Total outstanding dues of creditors other than micro enterprises and small enterprises | 470.50 | 282.28 |
| iv. Other financial liabilities | 93.93 | 99.15 |
| b. Contract liabilities | 68.42 | 26.23 |
| c. Provisions | 5.43 | 6.46 |
| d. Current tax liabilities (net) | 0.39 | 3.94 |
| e. Other current liabilities | 71.23 | 52.16 |
| Total current liabilities | 1,068.05 | 914.66 |
| Total liabilities | 2,404.54 | 2,204.15 |
| Total equity and liabilities | 6,379.12 | 4,830.38 |
| Particulars | For the year ended March 31, 2026 Audited |
For the year ended March 31, 2025 Audited |
|---|---|---|
| Cash flows from operating activities | ||
| Profit before tax | 873.17 | 380.09 |
| Adjustments for: | ||
| – Depreciation and amortisation expense | 149.20 | 119.43 |
| – Exceptional Item | 6.75 | – |
| – (Gain)/ Loss on sale /write off of property, plant and equipment | 0.07 | (0.07) |
| – (Gain) on sale of investments (Net) | (19.22) | (22.63) |
| – Changes in fair value of financial assets at fair value through profit or loss | (26.91) | (3.49) |
| – Employee Share-based payment expense | 4.82 | 11.51 |
| – Gain on lease termination | (0.06) | – |
| – Finance Costs | 117.85 | 77.93 |
| – Interest income | (2.87) | (1.69) |
| – Lease rental income on investment properties | (13.43) | (13.77) |
| – Net (Gain) / Loss on foreign currency transactions | 0.09 | 3.77 |
| – Dividend income | (0.03) | (0.10) |
| – Provision/ (written back) for doubtful loans and advances | (0.02) | – |
| – Provision for doubtful debts | 1.39 | 3.65 |
| – Provision for doubtful loans and advances | – | 0.97 |
| Operating profit before changes in operating assets and liabilities | 1,090.80 | 555.60 |
| Adjustments for: | ||
| – Decrease/ (Increase) in trade receivables | (157.01) | (78.39) |
| – Decrease/ (Increase) in inventories | (123.14) | 49.23 |
| – Decrease/ (Increase) in other assets | (70.14) | 34.80 |
| – Increase/ (Decrease) in trade and other payables | 312.13 | 87.58 |
| Cash generated from operations | 1,052.64 | 648.82 |
| Income taxes paid (net of refunds) | (159.07) | (78.01) |
| Net cash (used in) / generated from operating activities | 893.57 | 570.81 |
| Cash flows from investing activities | ||
| Payments for property, plant and equipment (including capital work-in-progress and capital advances) | (485.34) | (561.14) |
| Payments for intangible assets (including intangible assets under development) | (3.92) | (5.63) |
| Proceeds from sale of property, plant and equipment | 0.13 | 0.30 |
| Decrease/ (Increase) in deposits with banks | (59.83) | (0.78) |
| Payments for purchase of investments | (2,109.45) | (1,567.45) |
| Proceeds from sale of investments | 1,406.46 | 1,608.45 |
| Lease rental income on investment properties | 14.14 | 13.39 |
| Dividend received | 0.03 | 0.10 |
| Interest received | 2.87 | 1.69 |
| Net cash used in investing activities | (1,234.91) | (511.07) |
| Cash flows from financing activities | ||
| Principal elements of lease payments | (15.06) | (10.20) |
| Proceeds from issue of equity share capital including securities premium (net of expenses) | 746.83 | 0.14 |
| Repayment of long term borrowings | (358.64) | – |
| Proceeds from long term borrowings | 245.21 | 31.97 |
| Net (Repayment) / Proceeds from short term borrowings | (100.56) | 69.47 |
| Dividend paid | (68.02) | (59.50) |
| Interest paid | (105.55) | (78.58) |
| Net cash (used in) /generated from financing activities | 344.21 | (46.70) |
| Net Increase / (decrease) in cash and cash equivalents | 2.87 | 13.04 |
| Cash and cash equivalents at the beginning of the year | 19.68 | 6.64 |
| Cash and cash equivalents at the end of the year | 22.55 | 19.68 |
| Sr. No. | Particulars | Quarter ended 31st March, 2026 (Unaudited) |
Quarter ended 31st December, 2025 (Unaudited) |
Quarter ended 31st March, 2025 (Unaudited) |
Year ended 31st March, 2026 (Audited) |
Year ended 31st March, 2025 (Audited) |
|---|---|---|---|---|---|---|
| 1 | Revenue: | |||||
| (a) Revenue from operations | 626.51 | 570.01 | 484.94 | 2,301.84 | 1,686.81 | |
| (b) Other income | 19.34 | 19.87 | 11.95 | 87.53 | 55.54 | |
| Total Revenue (a+b) | 645.85 | 589.88 | 496.89 | 2,389.37 | 1,742.35 | |
| 2 | Expenses: | |||||
| (a) Cost of materials consumed | 297.58 | 247.75 | 210.48 | 1,029.84 | 780.32 | |
| (b) Changes in inventories of finished goods and work-in-progress | (21.34) | 11.78 | 19.23 | (3.55) | (2.62) | |
| (c) Employee benefits expense | 59.12 | 54.60 | 52.08 | 220.94 | 217.91 | |
| (d) Finance costs | 2.80 | 2.16 | 0.55 | 7.88 | 3.19 | |
| (e) Depreciation and amortisation expense | 22.32 | 19.14 | 18.83 | 80.02 | 69.88 | |
| (f) Other expenses | 107.59 | 95.02 | 91.23 | 391.05 | 352 |