BAFNAPH2024-07-012024-09-30 BAFNAPH2024-07-012024-09-30 BAFNAPH2024-07-012024-09-30in-bse-fin:OneOperatingExpenses01Member BAFNAPH2024-07-012024-09-30in-bse-fin:OneOperatingExpenses02Member BAFNAPH2024-07-012024-09-30in-bse-fin:FourOperatingExpenses01Member BAFNAPH2024-07-012024-09-30in-bse-fin:FourOperatingExpenses02Member BAFNAPH2024-09-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532989 BAFNAPH NOTLISTED Bafna Pharmaceuticals Limited Equity 2024-04-01 2025-03-31 2024-11-11 2024-11-04 INR Lakhs Half yearly 14:30:00 16:30:00 2024-11-11 2024-11-11 true Cash Flow Indirect Not applicable Single segment Pharmaceuticals 2024-07-01 2024-09-30 Unaudited Standalone 403231000.00 10223000.00 413454000.00 218197000.00 0.00 -294000.00 50554000.00 6227000.00 15750000.00 96846000.00 387280000.00 26174000.00 0.00 26174000.00 0.00 0.00 0.00 0.00 26174000.00 0.00 0.00 0.00 0.00 26174000.00 91000.00 26265000.00 0.00 0.00 236563000.00 10 1.11 1.11 0.00 0.00 1.11 1.11 Notes 1. The above unaudited financial results for the quarter ended September 30, 2024 have been reviewed by the Audit Committee at their meeting held on 11th November 2024 and thereafter approved by the Board of Directors of the Company at their meeting held on 11th November 2024. The Statutory Auditors has conducted a Limited Review of these financial results in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. 2. The figures for the quarter ended 30th September 2024 and preceding quarter ended 30th September 2023 are the balancing figures between unaudited year to date figures for the half year ended 30th September and the unaudited published figures for the 3 months ended 30th June of the respective financial years. 3. The figures for the corresponding previous periods have been regrouped and reclassified whereever necessary, to make them comparable. 4. The above unaudited financial results have been prepared in accordance with Indian Accounting Standard 34 Interim Financial Reporting ( Ind AS 34 ) prescribed under Section 133 of the Companies Act, 2013 read with relevant rules issued thereunder and other accounting principles generally accepted in India. 5. Company's business relates to the manufacturing of pharmaceuticals formations, which in context of Indian Accounting Standards 108 (Ind AS 108) as notified under Section 133 of the Companies Act, 2013 is considered as the only segment. 6. The Company is required to maintain the Minimum Public Shareholding (“MPS”) as prescribed under Securities Contracts (Regulations) Rules, 1957 and Regulation 38 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015. The Promoter of the Company had issued Notice of Offer for Sale of certain equity shares. However, the said offer had not garnered the requisite number of subscribers to reach the MPS Criteria. The Promoters are in the process of regularising the Statutory Compliances and in the process of maintaining the Minimum Public Shareholding as per the applicable statute. 7. Exceptional item for the quarter ended 30th June 2024 represents the derecognition of certain inventory items amounting to Rs.34.50 Lakhs. 8. The Board of Directors of the Company, at its meeting held on 13th August, 2024, had approved the sale of the Manufacturing unit of the Company located at Madhavaram subject to regulatory approvals, which was also approved by the shareholders at the AGM held on 25th September, 2024. Accordingly, the assets of the Madhavaram unit is classified as Assets Held For Sale in the Statement of Assets and Liabilities as on 30th September, 2024. Single segment 2024-04-01 2024-09-30 Unaudited Standalone 736094000.00 15277000.00 751371000.00 401848000.00 0.00 14456000.00 101913000.00 12737000.00 30189000.00 167836000.00 728979000.00 22392000.00 -3450000.00 18942000.00 0.00 0.00 0.00 0.00 18942000.00 0.00 0.00 0.00 0.00 18942000.00 183000.00 19125000.00 0.00 0.00 236563000.00 10 0.80 0.80 0.00 0.00 0.80 0.80 Manufacturing Expenses 59647000.00 Other Expenses 37199000.00 Manufacturing Expenses 112214000.00 Other Expenses 55622000.00 539599000.00 15656000.00 0.00 0.00 0.00 17700000.00 0.00 0.00 0.00 0.00 0.00 8016000.00 8016000.00 0.00 0.00 580971000.00 274712000.00 0.00 337150000.00 13147000.00 0.00 698000.00 71000.00 351066000.00 7185000.00 113152000.00 746115000.00 14513000.00 0.00 1341599000.00 236563000.00 590946000.00 827509000.00 827509000.00 113236000.00 0.00 0.00 113236000.00 5691000.00 0.00 0.00 15152000.00 134079000.00 74996000.00 228700000.00 38778000.00 342474000.00 24917000.00 12620000.00 0.00 0.00 380011000.00 0.00 0.00 514090000.00 1341599000.00 12737000.00 21706000.00 120906000.00 0.00 52905000.00 0.00 120000.00 6270000.00 0.00 -125526000.00 0.00 5322000.00 0.00 30189000.00 0.00 1927000.00 0.00 20931000.00 0.00 0.00 0.00 829000.00 0.00 0.00 0.00 0.00 -50000.00 -4769000.00 0.00 141839000.00 160781000.00 0.00 0.00 0.00 703000.00 0.00 160078000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 92836000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 832000.00 0.00 0.00 0.00 -92004000.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 -55661000.00 0.00 0.00 0.00 0.00 13226000.00 0.00 0.00 -68887000.00 -813000.00 0.00 -813000.00 13960000.00 13147000.00