This study explores the socio-economic background, natural farming practices, financial aspects and resource use efficiency of wheat cultivation among CBNF adopters in the saurashtra region of Gujarat, involving 60 farmers from four districts i.e., Rajkot, Bhavnagar, Devbhumi Dwarka and Porbandar (each from both categories, CBNF and non-CBNF). In order to examine the production, costs, and returns associated with wheat cultivation, primary data during 2021-22, encompassing the rabi season, was systematically collected from the farmers (both categories). Results showed that 92 per cent of CBNF farmers have at least three indigenous cows. Wheat constitutes more than 50 per cent of the total cropped area for both CBNF and non-CBNF farmers in the sample. The gross cropped area in the CBNF category was lower (3.86 ha) than in non-CBNF (6.98 ha). Wheat shared maximum area under CBNF crops (59.14%), followed by vegetables + pulses (18.54%). The study revealed notable differences between CBNF and non-CBNF systems in wheat cultivation during the 2021-22. CBNF exhibited a lower per-hectare average yield (29.35 quintals) compared to non-CBNF (45.62 quintals), with CBNF farms generating an average gross return of ₹66,523 per hectare, while non-CBNF farms was ₹82,773. Despite lower cultivation costs in CBNF, attributed to the absence of expensive chemical inputs. Despite lower gross income and yield, farmers adopting CBNF's resulted in a higher Benefit-Cost (B-C) ratio compared to non-CBNF. The findings on resource use efficiency revealed that within CBNF system, the MVP-MFC ratio for all variables in wheat cultivation viz., human labour (1.53), tractor charge (6.10), seed (1.12), jeevamritha (8.17), manure (9.21), and irrigation (11.62) were more than one. This indicated an underutilization of inputs, suggesting a substantial opportunity to enhance wheat production. Conversely, in the non-CBNF system, the MVP-MFC ratio for human labour, tractor charge, irrigation, and pesticides were below one (0.24, -0.03, 0.92, and -10.36, respectively), signifying an overutilization of inputs, led to overall reduction in profit.