BAFNAPH2024-10-012024-12-31 BAFNAPH2024-10-012024-12-31 BAFNAPH2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member BAFNAPH2024-10-012024-12-31in-bse-fin:OneOperatingExpenses02Member BAFNAPH2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member BAFNAPH2024-10-012024-12-31in-bse-fin:FourOperatingExpenses02Member BAFNAPH2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 532989 BAFNAPH NOTLISTED Bafna Pharmaceuticals Limited Equity 2024-04-01 2025-03-31 2025-02-06 2025-01-28 INR Lakhs Third quarter 14:30:00 15:45:00 2025-02-06 2025-02-06 Not applicable Single segment Pharmaceuticals 2024-10-01 2024-12-31 Unaudited Standalone 331876000.00 1896000.00 333772000.00 168742000.00 0.00 8767000.00 52572000.00 6354000.00 16557000.00 71183000.00 324175000.00 9597000.00 -120000.00 9477000.00 0.00 0.00 0.00 0.00 9477000.00 0.00 0.00 0.00 0.00 9477000.00 91000.00 9568000.00 0.00 0.00 236563000.00 10 0.40 0.40 0.00 0.00 0.40 0.40 Notes: 1. The above unaudited financial results for the quarter and nine months ended 31st December 2024 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors of the Company at their meeting held on 6th February 2025. 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 31st December 2024 and preceding quarter ended 31st December 2023 are the balancing figures between unaudited year to date figures for the Nine months ended 31st December and the unaudited published figures for the half year ended 30th September of the respective financial years. The figures for the corresponding previous periods have been regrouped and reclassified, wherever necessary, to make them comparable. 3. 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. 4. 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. 5. 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. 6. Exceptional item represents the derecognition of certain inventory items amounting to Rs.1.20 Lakhs for the quarter ended 31st December 2024 and Rs.34.50 Lakhs for the quarter ended 30th June 2024. 7. The Board of Directors of the Company, at its meeting held on 13th August, 2024, had approved the sale of assets 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 . The management is taking initiative to conclude the process. Single segment 2024-04-01 2024-12-31 Unaudited Standalone 1067970000.00 17172000.00 1085142000.00 570590000.00 0.00 23223000.00 154485000.00 19090000.00 46746000.00 239020000.00 1053154000.00 31988000.00 -3570000.00 28418000.00 0.00 0.00 0.00 0.00 28418000.00 0.00 0.00 0.00 0.00 28418000.00 274000.00 28692000.00 0.00 0.00 236563000.00 10 1.20 1.20 0.00 0.00 1.20 1.20 Manufacturing Expenses 58750000.00 Other Expenses 12433000.00 Manufacturing Expenses 170965000.00 Other Expenses 68055000.00