5329892025-10-012025-12-315329892025-04-012025-12-315329892025-10-012025-12-31in-capmkt:OtherExpenses1Member5329892025-10-012025-12-31in-capmkt:OtherExpenses2Member5329892025-04-012025-12-31in-capmkt:OtherExpenses1Member5329892025-04-012025-12-31in-capmkt:OtherExpenses2Memberiso4217:INRiso4217:INRxbrli:shares532989BAFNAPHNOTLISTEDINE878I01022BAFNA PHARMACEUTICALS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-112026-02-05INRLakhsQuarterlyThird quarterSingle segmentPharmaceuticals2026-02-1115:00:002026-02-1116:30:00Not applicablefalsefalseThe Company has not defaulted on repayment of Loans and Debt Securities.2025-10-012025-12-31UnauditedStandalone382858000121940003950520002399820000-17901000534520008624000157000007682600037668300018369000018369000000018369000000018369000-46200017907000236563000100.780.78000.780.78Notes <BR> 1. The above unaudited financial results for the quarter and nine months ended 31st December 2025 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors of the Company at their meeting held on 11th February 2026. 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 December 2025 and preceding quarter ended 31st December 2024 are the balancing figures between the unaudited year to date figures for 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. <BR> 3. The above 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. <BR> 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. <BR> 5. 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> 6. The Company has received orders from the Goods and Services Tax authorities, including a demand order raising a GST liability amounting to INR 235.47 Lakhs and another order issued by the Joint Commissioner towards recovery of GST refunds availed during earlier years amounting to INR 331.09 Lakhs, along with applicable interest and penalty. The Company has preferred an appeal against the GST demand of INR 235.47 Lakhs and in respect of the recovery of GST refunds, intends to prefer an appeal and/or file a writ petition before the appropriate authorities within the prescribed timelines. Based on the underlying facts of the cases, applicable legal provisions, judicial precedents and prevailing industry practices, the Company is confident of prevailing against the positions adopted by the GST authorities and accordingly, does not anticipate any adverse financial outcome. <BR> 7. The Government of India has enacted four labour codes by consolidating 29 existing labour laws which have become effective from November 21, 2025. Based on an initial assessment carried out by the Company in accordance with the guidance issued by the Institute of Chartered Accountants of India and considering the information currently available, there is no incremental impact of the Labour Code on the Company.2025-04-012025-12-31UnauditedStandalone10837800002994600011137260006074230000-313060001647560002632100044126000218900000103022000083506000083506000000083506000000083506000-138700082119000236563000103.533.53003.533.53Manufacturing Expenses50595000Other Expenses26231000Manufacturing Expenses151353000Other Expenses67547000462000138700000-462000-1387000