Bafna Pharma Q2/H1 FY26 results: PAT up sharply, revenue dips

Emphasis Of MatterRevenue DeclinePat Growth 25pctExceptional ItemResults View source PDF Explain this filing

BAFNAPH · price

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Price reactionminutes from the announcement price · days from the prior close

-4.8%Reaction day

₹192.44

prior close

₹196.00

announcement price

After-mkt

timing

Nifty Microcap 250market · in no size index; the smallest one is used+0.9%-5.7% vs market

On the reaction day the stock moved 5.7 pts less than Nifty Microcap 250, over the same two closes: a difference in percentage points, not a measure of what the filing did.

Minutes after the announcementfrom the announcement price · no benchmark

Stock

+0.0

10m

+0.1

15m

+3.1

30m

+3.1

Sessions after the filingfrom the prior close

StockMarketvs market

Reaction day

-4.8+0.9-5.7

Next day

-3.9+0.8-4.8

-5.9+0.7-6.6

-7.7+1.3-9.1

-9.6+0.5-10.1

-11.4+0.4-11.8

-14.9-1.5-13.4

15d

-23.0-2.4-20.6

-24.3-4.4-19.9

-30.9-7.2-23.6

-36.2-5.0-31.3

UpDownMarket · Nifty Microcap 250Pending

Minute windows have no benchmark: there is no intraday index history to compare against.

AI summary

Q2 FY26 revenue at INR 3,516.82 lakhs was flat YoY. H1 FY26 revenue fell to INR 7,009.22 lakhs from INR 7,360.99 lakhs. H1 PAT jumped to INR 651.38 lakhs from INR 189.42 lakhs as prior year carried exceptional charges of INR 214.56 lakhs. EPS H1 at INR 2.75 vs INR 0.80. Auditor raised emphasis of matter on INR 213 lakhs overdue foreign receivables and INR 45 lakhs disputed income tax refund adjustment pending court.

Likely market impact

Revenue dip is a soft signal but PAT jump is on a low base. Auditor flagged forex receivables and tax disputes worth monitoring.