5329892026-04-012026-06-305329892026-04-012026-06-30in-capmkt:OtherExpenses1Member5329892026-04-012026-06-30in-capmkt:OtherExpenses2Memberiso4217:INRiso4217:INRxbrli:shares532989BAFNAPHNOTLISTEDINE878I01022BAFNA PHARMACEUTICALS LIMITEDMain BoardEquity2026-04-012027-03-312026-08-112026-08-05INRLakhsQuarterlyFirst quarterSingle segmentPharmaceuticals2026-08-1114:30:002026-08-1116:00:00Not applicablefalsefalseThe Company has not defaulted on repayment of Loans and Debt Securities.2026-04-012026-06-30UnauditedStandalone265832000191100002849420001431500000-1704400056163000937000017807000747450002841910007510000751000000075100000007510006080001359000236563000100.030.03000.030.03Notes <br /> 1. The above unaudited financial results for the quarter ended 30th June 2026 have been reviewed by the Audit Committee and thereafter approved by the Board of Directors of the Company at their respective meetings held on 11th August 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 March 2026 are the balancing figures between the audited figures in respect of the full financial year ended 31st March 2026 and the unaudited published figures for nine months ended 31st December 2025.The figures for the corresponding previous periods have been regrouped and reclassified, wherever necessary, to make them comparable. <br /> 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. <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. 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. In respect of the recovery of GST refunds, the Company has obtained a stay for the amount of INR 331.09 Lakhs based on the writ petition before the Honorable Madras High Court. 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.Manufacturing Expenses48875000Other Expenses25870000-6080000608000