Unaudited Standalone and Consolidated Financial Results for the quarter and half year ended 30th September, 2026

GFCL: BRD: 2026-27 3rd November, 2026 The Secretary The Secretary BSE Limited National Stock Exchange of India Limited Phiroze Jeejeebhoy Towers Exchange Plaza, Bandra Kurla Complex Dalal Street, Mumbai 400 001 Bandra (E), Mumbai 400 051 Scrip Code: 542812 Symbol: FLUOROCHEM Dear Sir/Madam, Sub: Unaudited Standalone and Consolidated Financial Results for the quarter and half year ended 30th September, 2026 Ref.: Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 This has reference to our intimation dated 26th October, 2026 regarding intimation of Board Meeting and pursuant to Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), we enclose herewith the Unaudited Standalone and Consolidated Financial Results along with the Limited Review Reports issued by the Statutory Auditors of the Company for the quarter and half year ended 30th September, 2026, which have been reviewed and recommended by the Audit Committee and approved by the Board of Directors, at their respective Meetings held today 3rd November, 2026. The said Financial Results are also being made available on the website of the Company at www.gfl.co.in. The Meeting of the Board of Directors commenced at 12:00 noon and concluded at 2:00 p.m. We request you to take the above on your record. Thanking you, Yours faithfully, For Gujarat Fluorochemicals Limited Bhavin Desai Company Secretary FCS 7952 Encl.: As above GUJARAT FLUOROCHEMICALS LIMITED CIN:L24304HP2018PLC011898 Registered Office: Plot No. 1, Khasra Nos. 264 to 267, Industrial Area, Village Basal, Una, Himachal Pradesh - 174303 Tel: +911975297843 Website: www.gfl.co.in, email: contact@gfl.co.in GUJARAT FLUOROCHEMICALS BEYOND INFINITY VA,UE iHROUGH GREEII CHEM STRY STATEMENT OF UNAUDITED STANDALONE FINANCIAL RESULTS FOR THE QUARTER AND SIX MONTHS ENDED 30 SEPTEMBER 2026 (Rs in Crores) Quarter ended Quarter ended Quarter ended Six months ended Six months ended Year ended Particulars 30 September 2026 30 June 2026 30 September 2025 30 September 2026 30 September 2025 31 March 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) I Revenue from operations 1,700 1,302 1,131 3,002 2,305 4,542 II Other income 5 7 7 12 24 35 Ill Total Income {1+11) 1,705 1,309 1,138 3,014 2,329 4,577 IV Expenses Cost of materials consumed 609 480 382 1,089 752 1,463 Changes in inventories of finished goods, work-in- (12) (62) (103) (35) (50) progress and by products (91) Power and fuel 238 194 189 432 378 738 Employee benefits expense 130 118 107 248 200 407 Foreign exchange fluctuation (gain)/loss (net) (18) (13) (29) (31) (48) (94) Finance costs 27 20 30 47 59 117 Depredation & amortisation expense 82 80 74 162 148 295 Other expenses 232 249 184 481 365 764 Total expenses (IV) 1,288 1,037 875 2,325 1,819 3,640 V Profit before exceptional items and tax (Ill-IV) 417 272 263 689 510 937 VI Exceptional items (see note 3) - - - - - (18) VII Profit before tax (V-VI) 417 272 263 689 510 919 Page 1 of 7 (Rs. in Crores) Quarter ended Quarter ended Quarter ended Six months ended Six months ended Year ended Particulars 30 September 2026 30June 2026 30 September 2025 30 September 2026 30 September 2025 31 March 2026 (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Unaudited) (Audited) VIII Tax expenses (1) Current tax 104 71 62 175 120 220 (2) Deferred tax 4 * 6 4 10 21 (3) Tax pertaining to earlier periods - - - - * Tax expenses 108 71 68 179 130 241 IX Profit for the period/year (VII-VIII) 309 201 195 510 380 678 X Other Comprehensive Income A) Items that will not be reclassified to profit or loss Gains/(losses) on remeasurement of the defined 3 (5) (2) (2) 1 2 benefit plan Income tax on above (1) 1 1 * - * Total other comprehensive income 2 {4) (1) (2} 1 2 Total comprehensive income for the 311 197 194 508 381 680 period/year (Comprising Profit and Other Comprehensive Income for the period/year) (IX+X) Paid-up equity share capital 11 11 11 11 11 11 (face value of Re 1 each) Other Equity (excluding revaluation reserves) as 7,099 XIII shown in the Audited Balance Sheet of the previous year Basic and Diluted earnings per equity share of Re. 1 each (in Rs.) ** 28.12** 18.35** 17.93** 46.47** 34.59** 61.69 (*) Amount is less than Rs. a.so Crore. (**) Not Annualised Page 2 of 7 STANDALONE UNAUDITED STATEMENT OF ASSET AND LIABILITIES AS AT 30 SEPTEMBER 2026 (Rs in Crores) Asat As at Particulars 30 September 2026 31 March 2026 (Unaudited) {Audited) ASSETS (1) Non-current assets 3,554 3,628 (a) Property, plant & equipment (b) Capital work-in-progress 996 856 (c) Right of use assets 116 107 (d) Other intangible assets 117 126 (e) Intangible assets under development 16 10 (f) Financial assets (i) Investments 1,388 1,082 (ii) Loans 21 17 {iii) Other non-current financial assets 14 14 12 12 (g) Income tax assets (net) (h) Other non-current assets 429 253 Sub-total 6,663 6,105 (2) Current assets (a) Inventories 1,455 1,322 (b) Financial assets (i) Trade receivables 1,654 1,682 {ii) Cash & cash equivalents 76 88 (iii) Bank balances other than (ii) above 173 135 (iv) Loans 24 49 (v) Other current financial assets 205 227 (c) Other current assets 263 246 Sub-total 3,850 3,749 Total assets 10,513 9,854 Page 3 of 7 (Rs. in Crores) As at As at Particulars 30 September 2026 31 March 2026 (Unaudited) (Audited) EQUITY & LIABILITIES Equity (a) Equity share capital 11 11 (b} Other equity 7,575 7,099 Sub-total 7,586 7,110 LIABILITIES (1) Non-current liabilities (a} Financial liabilities (i} Borrowings 210 225 (ii) Lease liabilities 11 4 (b) Provisions 95 81 (c} Deferred tax liabilities (Net) 293 291 Sub-total 609 601 (2} Current liabilities (a) Financial liabilities (i) Borrowings 1,193 1,334 (ii) Lease liabilities 5 1 (iii) Trade payables a) total outstanding dues of micro enterprises and small enterprises 84 83 b) total outstanding dues of creditors other than micro enterprises and small enterprises 624 407 {iv) Other current financial liabilities 291 237 (b) Other current liabilities 16 15 (c) Provisions 25 19 (d) Current tax liabilities (net) 80 47 Sub-total 2,318 2,143 Total equity & liabilities 10,513 9,854 Page 4 of 7 UNAUDITED STANDALONE STATEMENT OF CASH FLOWS FOR PERIOD ENDED 30SEPTEMBER 2026 (Rs. in Crores) Period ended Period ended Particulars 30 September 2026 30 September 2025 (Unaudited) (Unaudited) A Cash flow from operating activities Profit for the period 510 380 Adjustments for: Tax expenses 179 130 Depreciation and amortisation expense 162 148 Loss on retirement/disposal of property, plant and equipment (net) - Impairment loss recognized in trade receivables, advances and other financial assets (net) 7 5 Liabilities and provisions no longer required, written back {8) {8) (Gain)/loss on fair value changes in investments carried at FVTPL (net) (1) Deposits & Advances written off 9 - Unrealised foreign exchange gain (net) * (28) Interest income (7) {19) Finance costs 47 59 Operating profit before working capital changes 898 667 Movements in working capital: lncrease/(decrease) in provisions 16 (4) lncrease/(decrease) in trade payables 223 (62) Increase /(decrease) in other financial liabilities 32 14 Increase /(decrease) in other liabilities (5) 3 (lncrease)/decrease in inventories (132) (43) (lncrease)/decrease in trade receivables 31 161 {lncrease)/decrease in other financial assets (7) (17) (lncrease)/decrease in other assets {25) 111 Cash generated from operations 1,031 830 Income-tax paid {net) {141) (106) Net cash generated from operating activities r/ 890 724 Page 5 of 7 ~ (Rs. in Crores) Period ended Period ended Particulars 30 September 2026 30 September 2025 (Unaudited) (Unaudited) B Cash flow from investing activities Purchase of property, plant & equipment (including changes in capital work in progress and capital creditors/capital advances) (373) (195) Proceeds from sale/disposal of property, plant and equipment (net) 2 Proceeds [Showing first 8,000 characters — download PDF for full document]