Summary of Key Information:

Reporting Period: Quarter and Financial Year ended 31st March 2026

Nature of Filing / Announcement: Audited Financial Results under Regulation 33 of SEBI LODR

Audit Opinion:

Unmodified opinion from Statutory Auditors M/s Patankar & Associates on both standalone and consolidated financial results

Key Financial Highlights [Rs. in Crores]:

Standalone Results:

Quarter ended 31 March 2026 (Audited):

  • Revenue from Operations: ₹1,211 crore
  • Total Income: ₹1,215 crore
  • Net Profit: ₹171 crore
  • EPS: ₹15.54 (not annualized)

Quarter ended 31 December 2025 (Unaudited):

  • Revenue from Operations: ₹1,026 crore
  • Total Income: ₹1,033 crore
  • Net Profit: ₹127 crore
  • EPS: ₹11.56 (not annualized)

Quarter ended 31 March 2025 (Audited):

  • Revenue from Operations: ₹1,158 crore
  • Total Income: ₹1,174 crore
  • Net Profit: ₹167 crore
  • EPS: ₹15.20 (not annualized)

Year ended 31 March 2026 (Audited):

  • Revenue from Operations: ₹4,542 crore (compared to ₹4,565 crore in FY25)
  • Total Income: ₹4,577 crore (compared to ₹4,619 crore in FY25)
  • Net Profit: ₹678 crore (26% increase from previous year)
  • EPS: ₹61.69
  • Other Equity: ₹7,099 crore
  • Cash and Cash Equivalents: ₹88 crore
  • Total Debt: ₹1,559 crore (Current Borrowings ₹1,334 crore + Non-current Borrowings ₹225 crore)

Year ended 31 March 2025 (Audited):

  • Revenue from Operations: ₹4,565 crore
  • Total Income: ₹4,619 crore
  • Net Profit: Not explicitly stated but calculable

Consolidated Results:

Quarter ended 31 March 2026 (Audited):

  • Revenue from Operations: ₹1,369 crore
  • Total Income: ₹1,375 crore
  • Net Profit: ₹109 crore
  • EPS: ₹9.92 (not annualized)

Quarter ended 31 December 2025 (Unaudited):

  • Revenue from Operations: ₹1,136 crore
  • Total Income: ₹1,143 crore
  • Net Profit: ₹102 crore
  • EPS: ₹9.29 (not annualized)

Quarter ended 31 March 2025 (Audited):

  • Revenue from Operations: ₹1,225 crore
  • Total Income: ₹1,251 crore
  • Net Profit: ₹191 crore
  • EPS: ₹17.39 (not annualized)

Year ended 31 March 2026 (Audited):

  • Revenue from Operations: ₹4,996 crore (5.5% increase from ₹4,737 crore in FY25)
  • Total Income: ₹5,038 crore
  • Net Profit: ₹574 crore
  • EPS: ₹52.26
  • Other Equity: ₹7,805 crore
  • Cash and Cash Equivalents: ₹215 crore

Year ended 31 March 2025 (Audited):

  • Revenue from Operations: ₹4,737 crore
  • Total Income: ₹4,795 crore
  • Net Profit: ₹546 crore

Segment-wise Performance [Rs. in Crores]:

Chemicals Segment (FY26):

  • Segment Revenue: ₹5,030 crore
  • Segment Profit: ₹677 crore
  • Segment Assets: ₹9,090 crore
  • Segment Liabilities: ₹2,777 crore

EV Products Segment (FY26):

  • Segment Revenue: ₹33 crore
  • Segment Loss: ₹103 crore
  • Segment Assets: ₹2,793 crore
  • Segment Liabilities: ₹1,193 crore

Corporate Actions:

  • Dividend: Board recommended final dividend of ₹3 per equity share (300% on face value of Re. 1/- each) for FY26, subject to shareholder approval at AGM
  • No share split, bonus issue, buyback, or capital structure changes announced

Other Significant Information:

Exceptional Items:

  • ₹18 crore exceptional item in FY26 due to implementation of New Labour Codes (₹17 crore in Q3 FY26, ₹1 crore in Q4 FY26)

Insurance Claim:

  • Fire incident in December 2021 at Ranjitnagar plant - received ₹11 crore on 24th April 2026 for full and final claim for loss of PPE
  • Balance claim amount of ₹39 crore as at 31 March 2026 for loss of profit being determined by insurance company

Subsidiary/Associate Updates:

  • IFC invested ₹430 crores in GFCL EV Products Limited through compulsorily convertible preference shares
  • Transaction costs of ₹10 crores on this issue charged as expenses
  • New company incorporated: GFCL EV Advanced Materials (SFZ) LLC on 20 January 2026 for manufacturing advanced materials for EVs

Subsidiary Structure as on 31 March 2026:

1. Gujarat Fluorochemicals Americas LLC (Wholly-owned subsidiary)

2. Gujarat Fluorochemicals GmbH (Wholly-owned subsidiary)

3. Gujarat Fluorochemicals Singapore Pte. Limited (Wholly-owned subsidiary)

4. GFCL EV Products Limited (Subsidiary) with multiple step-down subsidiaries

5. GFCL Solar and Green Hydrogen Products Limited (Wholly-owned subsidiary)

6. Gujarat Fluorochemicals FZE (Wholly-owned subsidiary)

7. Swarnim Gujarat Fluorspar Private Limited (Joint Venture)

8. IGREL Mahidad Limited (Associate - 26.25% holding)

9. Flurry Wind Energy Private Limited (Associate)

Entities included in consolidation:

All subsidiaries, associates, and joint ventures as listed above are included in consolidated results