5329892025-04-012025-06-305329892025-04-012025-06-30in-capmkt:OtherExpenses1Member5329892025-04-012025-06-30in-capmkt:OtherExpenses2Member5329892025-04-012025-06-30AuditorDomain1iso4217:INRiso4217:INRxbrli:shares532989BAFNAPHNOTLISTEDINE878I01022BAFNA PHARMACEUTICALS LIMITEDMain BoardEquity2025-04-012026-03-312025-08-122025-08-07INRLakhsQuarterlyFirst quarterSingle segmentPharmaceuticals2025-08-1214:30:002025-08-1215:45:00Declaration of unmodified opinionfalsefalseThe Company has not defaulted on repayment of Loans and Debt Securities.2025-04-012025-06-30UnauditedStandalone34624000059560003521960001755780000-2196000563990009054000136990006577300031830700033889000033889000000033889000000033889000-46200033427000236563000101.431.43001.431.43Notes <BR> 1. The above unaudited financial results for the quarter ended 30th June 2025 have been reviewed by the Audit Committee at their meeting held on 12th August 2025 and thereafter approved by the Board of Directors of the Company at their meeting held on 12th August 2025. The Statutory Auditors have conducted a Limited Review of these financial results in terms of Regulation 33 of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015. <BR> 2. The figures for the quarter ended 31st March 2025 are the balancing figures between the audited figures in respect of the full financial year ended 31st March 2025 and the unaudited published year to date figures upto 31st December 2024. <BR> 3. The figures for the corresponding previous periods have been regrouped and reclassified whereever necessary, to make them comparable. <BR> 4. The above unaudited financial results have been prepared in accordance with Indian Accounting Standard 34 Interim Financial Reporting (lnd 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. <BR> 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. <BR> 6. The Company is required to maintain the Minimum Public Shareholding (MPS) as prescribed under Rule 19A of the Securities Contracts (Regulation) 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 in the earlier period for certain equity shares. However, the said offer had not garnered the requisite number of subscribers to reach the MPS Criteria. The Promoters took steps to regularise the statutory non compliance and initiated further measures to achieve the required public shareholding. As a result, the Promoters completed the sale of shares through the OFS, and the Company achieved the prescribed Minimum Public Shareholding as on 2nd April 2025 and in the process of obtaining waiver for the penalty levied by the Stock Exchanges. <BR> 7. Exceptional items for the year ended 31st March 2025 represents the following: <BR> (a) Derecognition of certain inventory items amounting to INR 37.56 Lakhs <BR> (b) Derecognition of Intangible Asset under Development amounting to INR 177 Lakhs. The management has derecognised the Intangible Asset under Development as it does not foresee that any future economic benefit would accrue to the Company in respect of the expenditure incurred in the earlier financial years towards obtaining certain product registrations. <BR> 8. 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 was classified as Assets Held for Sale and the management has concluded the sale process in the current quarter.Manufacturing Expenses50796000Other Expenses149770004620000-462000UnauditedtrueBrahmayya And Cotrue2027-04-30