FLUOROCHEM · Chemicals
Gujarat Fluorochemicals Ltd. reported revenue of ₹992 cr for October to December 2023, — on the year and +4.8% on the quarter.
Operating profit (EBITDA) was ₹206 cr, a margin of 20.8%, — on the year and +345 bps on the quarter.
Net profit was ₹80.0 cr, — on the year and +50.9% on the quarter, with earnings per share of ₹7.28.
Speciality chemicals are read on volumes and pricing, with Chinese supply a recurring swing factor; inventory destocking can hit a quarter without a change in demand. The quarterly statements do not carry volumes against prices, capacity utilisation and new molecules; those come with the filing read.
Written from the quarterly statements. The filing read adds the balance sheet and cash flow, the auditor's review, segment results, one-off items line by line and what management said on the call.
No check fired. That is a statement about the checks below, not a verdict on the company.
Could not run on this quarter: Headline vs core profit, Exceptional items that recur, Operating margin on the year, Depreciation falling, Finance cost rising, Swing to loss or profit, Cash behind the profit, Receivables against sales, Inventory against sales, Borrowing while holding cash, Auditor's review or audit report, IPO money used as stated, Related-party transactions, Exits, postponements, restatements, Promoter pledges and allotments, Earlier promises against delivery, When the results were filed. Most need the filing read (balance sheet, cash flow, auditor, disclosures).
| Q2 FY24 | Q3 FY24 | Q4 FY24 | Q1 FY25 | Q2 FY25 | Q3 FY25 | Q4 FY25 | Q1 FY26 | Q2 FY26 | Q3 FY26 | Q4 FY26 | Q1 FY27 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | ₹947 cr | ₹992 cr | ₹1,133 cr | ₹1,176 cr | ₹1,188 cr | ₹1,148 cr | ₹1,225 cr | ₹1,281 cr | ₹1,210 cr | ₹1,136 cr | ₹1,369 cr | ₹1,588 cr |
| YoY | — | — | — | −3% | +25% | +16% | +8% | +9% | +2% | −1% | +12% | +24% |
| EBITDA margin | 17.3% | 20.8% | 21.0% | 22.3% | 24.8% | 25.6% | 25.0% | 26.9% | 30.1% | 24.2% | 22.4% | 26.8% |
| Other income, % of PBT | 17% | 12% | 13% | 6% | 5% | 8% | 12% | 9% | 2% | −7% | 2% | 4% |
| Exceptional items | — | — | — | — | — | — | — | — | — | — | — | — |
| Tax rate | 29% | 27% | 28% | 28% | 30% | 28% | 12% | 26% | 27% | 29% | 42% | 29% |
| Net profit | ₹53.0 cr | ₹80.0 cr | ₹101 cr | ₹108 cr | ₹121 cr | ₹126 cr | ₹191 cr | ₹182 cr | ₹179 cr | ₹102 cr | ₹100 cr | ₹219 cr |
| YoY | — | — | — | −46% | +128% | +57% | +89% | +69% | +48% | −19% | −48% | +20% |
| Core profit YoY | — | — | — | −45% | +163% | +66% | +55% | +60% | +47% | −5% | −12% | +33% |
| EPS | ₹4.82 | ₹7.28 | ₹9.19 | ₹9.83 | ₹11.02 | ₹11.47 | ₹17.39 | ₹16.57 | ₹16.29 | ₹9.29 | ₹9.38 | ₹20.12 |
| Flags | · | · | · | 1 | ✓ | ✓ | 2 | ✓ | ✓ | ✓ | ✓ | ✓ |
Each quarter is read with the same rules. Balance-sheet and cash checks run on half-year and annual quarters; filing-read checks run where a read exists.
Gujarat Fluorochemicals Ltd. reported revenue of ₹992 cr (— on the year) and net profit of ₹80.0 cr (— on the year) for October to December 2023.
None of the 2 checks that could run raised a question.
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