Investor Presentation

GFCL: BRD: 2026 12th August, 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 Sub: Investor Presentation for Q1FY27 Ref.: Regulation 30 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 Dear Sir/Madam, Pursuant to Regulation 30 of SEBI (Listing Obligation and Disclosure Requirements) Regulations, 2015, please find enclosed the Investor Presentation for Q1FY27. The above information will also be made available on the website of the Company at www.gfl.co.in. 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 Investor Presentation Content Earnings Update Financial Trend Company ESG & Awards Q1FY27 Overview 01 02 03 04 Q1FY27 Highlights (Rs. In Cr) Chemical Segment Chemical segment revenue for Q1FY27 stood at Rs. 1,574 crore, up by 23% on a YoY basis. Q1FY27 Q1FY26 YoY Revenue 1,574 1,281 23% EBITDA 458 354 29% Chemical segment EBITDA for Q1FY27 stood at Rs.458 crore, up by 29% on a YoY basis. This EBITDA Margin 29% 28% 146 bps was largely driven by R32 and Fluoropolymers. PAT 261 196 33% Chemical segment PAT for Q1FY27 stood at Rs. 261 crore, up by 33% on a YoY basis. PAT Margin 17% 15% 128bps (Rs. In Cr) Battery Materials Q1FY27 Q1FY26 YoY Consolidated revenue for Q1FY27 stood at Rs. 1,588 crore, up by 24% on a YoY basis Revenue 14 - - EBITDA -30 -10 - EBITDA Margin - - - Consolidated EBITDA stood at Rs.428 crore, up by 24% on a YoY basis. PAT -42 -14 - PAT Margin - - - Consolidated PAT stood at Rs.219 crore, up by 20% on a YoY basis. (Rs. In Cr) Consolidated Q1FY27 Q1FY26 YoY Revenue 1,588 1,281 24% ROCE improved by 258 bps to 16.63% in Q1FY27 as compared to 14.05% in FY26. EBITDA 428 344 24% ROE improved by 301 bps to 15.18% in Q1FY27 as compared to 12.17% in FY26. EBITDA Margin 27% 27% 10 bps Working capital days reduced by 43 days to 149 days from 192 days in March 2026. PAT 219 182 20% PAT Margin 14% 14% - Consolidated Revenue from Operations Figures in Rs. Cr Y e a r - o n - Y e a r a r t e r - o n - Q u a r t e EBITDA & EBIDTA Margin Figures in Rs. Cr PAT & PAT Margin Figures in Rs. Cr • Q4FY26: PAT before an exceptional item related to the implementation of the new labourcode, amounting to ₹2 crore (net of tax) in Chemical Segment and ₹3 crore (net of tax) in Consolidated. 6 Business Vertical – Battery Materials • Global addressable market for Li-ion cell demand is expected to grow multi fold by CY30, driven by EVs, ESS, battery manufacturing localization and supply chain de-risking . • GFCL EV’s portfolio aligned to this growth, with LiPF₆, electrolytes, LFP cathode materials, binders, and anodes scaling alongside cell capacity additions. • Supply-chain localization remains a key tailwind, as customers increasingly prioritize supply security and diversified sourcing, supporting our strategic positioning. • In LiPF₆, we continue to progress on capacity expansion and customer commercialization with leading global electrolyte manufacturers. • In electrolyte, qualification and sample development with Indian cell manufacturers are progressing, supported by customer audits and plant visits. • Across LFP and binders, post initial approvals from customers and commercial sales expected to commence soon. Business Vertical – Fluoropolymers Revenue (Rs. Crore) Performance and Outlook - Fluoropolymers Performance: • Despite a challenging global operating environment, the segment delivered strong growth, with revenue increasing 15% YoY, supported by healthy volume growth, and increased high value product mix. Outlook: • Demand momentum expected to remain healthy, supported by improving volumes across fluoropolymers. • Expansion of new-age applications is creating additional avenues for fluoropolymer demand, particularly across semiconductor, data centres, automotive and Green hydrogen. Business Vertical – Fluorochemicals Revenue (Rs. Crore) Performance and Outlook - Fluorochemicals Performance: • Fluorochemicals delivered a strong performance, with revenue growing 52% YoY and 44% QoQ, primarily driven by R32 sales, along with healthy growth across other refrigerant products. Outlook: • Refrigerants demand and pricing remain stable in near term. • R32 capacity expansion underway, should further drive margins and profitability. • Expanding our refrigerants portfolio with R134a. • A more complete bouquet of products will enable us to leverage our strong brand built over last three decades globally. Business Vertical – Bulk Chemicals Revenue (Rs. Crore) Performance and Outlook – Bulk Chemicals Performance: • The segment witness 11% increase in revenue YoY basis and 1% QoQ basis mainly driven by price increase. Outlook: • Demand outlook for caustic soda is expected to remain stable in FY27 • Chloromethanes performance is likely to remain range bound. Earnings Update Financial Trend Company ESG & Awards Q1FY27 Overview 01 02 03 04 Historical Revenue, EBIDTA and PAT Trend Operating Revenues (Rs. Cr) EBITDA (Rs. Cr) and EBITDA Margin PAT (Rs. Cr) and PAT Margin RoCE, RoE, Working Capital & Capex Trend FY26,includes 4 days of GFCL EV business # Excluding capital employed in Capacity expansions in the last two years and Capital Work in Progress (Including EV), which will start generating revenues from next financial year. 13 Earnings Update Financial Trend Company ESG & Awards Q1FY27 Overview 01 02 03 04 INOXGFL Group – USD 16 Bn Indian Conglomerate^ INOXGFL Group, with a legacy of over nine decades, and currently with three listed entities, is a leader in energy transition. The Group is a forerunner in diversified business segments spanning fluoropolymers, fluorochemicals, battery chemicals, wind turbines, EPC, renewable O&M, solar cells & modules and renewable power generation. Chemicals Renewables Inox Wind is one of the leading fully integrated players in the Gujarat Fluorochemicals Ltd. is a leading Indian Chemicals wind energy market in India providing end-to-end turnkey Company supplying fluoropolymers and fluorochemicals to the Inox Clean is the holding company of Inox Neo Energies, the RE IPP, solutions to customers. Its offerings include manufacturing and global market. It is the largest PTFE / fluoropolymer and Inox Solar, the solar cell & module manufacturing entity supplies of 2MW, 3MW and the upcoming 4MW class WTGs, manufacturer in India. The company is developing products / EPC & infrastructure development (through subsidiary IRSL) grades across segments catering to new age businesses, and O&M (through subsidiary IGESL) including EVs, BESS & green hydrogen InoxSolarisafullyintegrated Subsidiary of IWL (formerly Inox Neo is a RE power solar manufacturing player • Battery materials company, a Subsidiary of GFL providing RescoGlobal) offering a Subsidiary of IWL; India's generation platform targeting targeting11GWofsolarcell& subsidiary of GFL fluoropolymer solutions for host of EPC services – leading renewable O&M 14 GW of hybrid RE capacity – module manufacturing • Catering to the EV/ESS the entire solar and green resource assessment, site servicesplayerwith ~13.3 wind + solar + BESS by FY29. capacity across India and the acquisition, project & ecosystem through Battery hydrogen value chain, GWp* of assets under USA evacuation infra Salts, Additives, Electrolytes, including proton exchange management.InoxGreenis development, erection and CAM, Cathode Binders and membranes for India’sonlylistedpure-play commissioning of WTGs NGAAM (Anode) electrolysersand fuel cells and modules, cranes, renewable O&M service transformer and power company. electronics manufacturing ^ As on June 30, 2026; INR:USD: Rs. 96 #Company listed on the Indian stock exchanges * includes investment [Showing first 8,000 characters — download PDF for full document]