General information about company | ||
| Scrip code* | 543442 | |
| NSE Symbol* | BCONCEPTS | |
| MSEI Symbol* | NOTLISTED | |
| ISIN* | INE977Y01011 | |
| Name of company | BRAND CONCEPTS LIMITED | |
| Type of company | Main Board | |
| Class of security | Equity | |
| Date of start of financial year | 01-04-2025 | |
| Date of end of financial year | 31-03-2026 | |
| Date of board meeting when results were approved | 13-08-2025 | |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 08-08-2025 | |
| Description of presentation currency | INR | |
| Level of rounding | Lakhs | |
| Reporting Type | Quarterly | |
| Reporting Quarter | First quarter | |
| Nature of report standalone or consolidated | Consolidated | |
| Whether results are audited or unaudited for the quarter ended | Unaudited | |
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | ||
| Segment Reporting | Single segment | |
| Description of single segment | Travel Gear & Related Accessories | |
| Start date and time of board meeting | 13-08-2025 10:45 | |
| End date and time of board meeting | 13-08-2025 15:15 | |
| Whether cash flow statement is applicable on company | ||
| Type of cash flow statement | ||
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable | |
Financial Results – Ind-AS | ||||
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | ||
| Date of start of reporting period | 01-04-2025 | 01-04-2025 | ||
| Date of end of reporting period | 30-06-2025 | 30-06-2025 | ||
| Whether results are audited or unaudited | Unaudited | Unaudited | ||
| Nature of report standalone or consolidated | Consolidated | Consolidated | ||
| Part I | Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. | |||
| 1 | Income | |||
| Revenue from operations | 7169.32 | 7169.32 | ||
| Other income | 56.6 | 56.6 | ||
| Total income | 7225.92 | 7225.92 | ||
| 2 | Expenses | |||
| (a) | Cost of materials consumed | 547.9 | 547.9 | |
| (b) | Purchases of stock-in-trade | 3178.54 | 3178.54 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | -393.48 | -393.48 | |
| (d) | Employee benefit expense | 1189.34 | 1189.34 | |
| (e) | Finance costs | 331.73 | 331.73 | |
| (f) | Depreciation, depletion and amortisation expense | 330.05 | 330.05 | |
| (g) | Other Expenses | |||
| 1 | Other Expenses | 2347.06 | 2347.06 | |
| Total other expenses | 2347.06 | 2347.06 | ||
| Total expenses | 7531.14 | 7531.14 | ||
| 3 | Total profit before exceptional items and tax | -305.22 | -305.22 | |
| 4 | Exceptional items | 0 | 0 | |
| 5 | Total profit before tax | -305.22 | -305.22 | |
| 6 | Tax expense | |||
| 7 | Current tax | 0 | 0 | |
| 8 | Deferred tax | -33.63 | -33.63 | |
| 9 | Total tax expenses | -33.63 | -33.63 | |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0 | 0 | |
| 11 | Net Profit Loss for the period from continuing operations | -271.59 | -271.59 | |
| 12 | Profit (loss) from discontinued operations before tax | 0 | 0 | |
| 13 | Tax expense of discontinued operations | 0 | 0 | |
| 14 | Net profit (loss) from discontinued operation after tax | 0 | 0 | |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | 0 | 0 | |
| 16 | Total profit (loss) for period | -271.59 | -271.59 | |
| 17 | Other comprehensive income net of taxes | 9.89 | 9.89 | |
| 18 | Total Comprehensive Income for the period | -261.7 | -261.7 | |
| 19 | Total profit or loss, attributable to | |||
| Profit or loss, attributable to owners of parent | ||||
| Total profit or loss, attributable to non-controlling interests | ||||
| 20 | Total Comprehensive income for the period attributable to | |||
| Comprehensive income for the period attributable to owners of parent | ||||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | ||||
| 21 | Details of equity share capital | |||
| Paid-up equity share capital | 1242.19 | 1242.19 | ||
| Face value of equity share capital | 10 | 10 | ||
| 22 | Reserves excluding revaluation reserve | |||
| 23 | Earnings per share | |||
| i | Earnings per equity share for continuing operations | |||
| Basic earnings (loss) per share from continuing operations | -2.19 | -2.19 | ||
| Diluted earnings (loss) per share from continuing operations | -2.14 | -2.14 | ||
| ii | Earnings per equity share for discontinued operations | |||
| Basic earnings (loss) per share from discontinued operations | 0 | 0 | ||
| Diluted earnings (loss) per share from discontinued operations | 0 | 0 | ||
| iii | Earnings per equity share (for continuing and discontinued operations) | |||
| Basic earnings (loss) per share from continuing and discontinued operations | -2.19 | -2.19 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | -2.14 | -2.14 | ||
| 24 | Debt equity ratio | Textual Information( 1) | ||
| 25 | Debt service coverage ratio | Textual Information( 2) | ||
| 26 | Interest service coverage ratio | Textual Information( 3) | ||
| 27 | Disclosure of notes on financial results | Textual Information(4) | ||
Text Block | |
| Textual Information(4) | 1) The Consolidated Financial Results include Brand Concepts Limited (“the Parent”) and it’s associate entity 7E Wellness India Private Limited (the Parent and it’s Associate together referred to as “the Group”). 2) The above consolidated unaudited financial results of the Company for the quarter ended on June 30,2025 have been reviewed by the Audit Committee and taken on record and approved by the Board of Directors of Parent Company at their respective meetings held on August 13th, 2025. The statutory auditors of the Company have reviewed the financial results pursuant to Regulations 33 of SEBI (Listing obligation and Disclosure Requirements) Regulation 2015, as amended. 3) The above unaudited financial results have been prepared in accordance with the recognition and measurement principles stated in the Companies (Indian Accounting Standard) Rules, 2015 (Ind AS) as amended, prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulations 33 of SEBI (Listing obligation and Disclosure Requirements), 2015 as amended. 4) The management of the Company has identified "Travel Gear and related accessories" as the single reportable operating segment for the continued operations in the standalone and consolidated financial statements as per Ind AS 108- Operating Segment. 5) The figures for the quarter ended March 31, 2025 are balancing figures between the audited figures in respect of full financial year ended March 31, 2025 and the unaudited published figures upto December 31, 2024 being end of the third quarter of the financial year which are subject to Limited Review. 6) The Company has not accounted for its share on loss of the Associate company amounting to Rs. 15.15 Lakhs for the quarter ended on June 30, 2025, since its share of total loss have exceeded the carrying value of investments which is in accordance with Ind AS 28 'Investment in Associate & Joint Ventures'. 7) The Scheme of merger between IFF Overseas Pvt Ltd (Transferor Co.) with Brand Concepts Limited (Transferee co.)was approved by the National Company Law Tribunal (NCLT) vide its orders dated May 09, 2025 (‘the Scheme') with retrospective appointed date April 01, 2024. Accordingly, the corresponding amounts for the quarters ended March 31, 2025 and June 30, 2024, and year ended March 31, 2025 have been revised by the Company after recognising the effect of the scheme as per the applicable accounting standard. The merger has been accounted in accordance with Appendix C of Ind AS 103 - 'Business Combinations' as common control transaction using the pooling of interest method, Accordingly, all the assets, liabilities and reserve of IFF Overseas Private Limited as on April 01, 2024 were transferred to the Company at the book values appearing in the Consolidated books of the Company immediately before the merger and the value of Investment was cancelled. The effect of merger on the amount of the consolidated revenue and profit and loss published in previous periods are as shown below: Particulars For the Quarter Ended For the Year Ended 31.03.2025 30.06.2024 31.03.2025 (Audited) (Unaudited) (Audited) Revenue from Operations As published in previous quarters 6590.61 6931.17 27268.62 As revised for the effect of Merger 7231.55 7690.96 29191.88 Profit Before Tax As published in previous quarters 140.97 242.15 833.75 As revised for the effect of Merger 144.16 246.19 767.98 Profit After Tax As published in previous quarters 130.57 172.18 659.24 As revised for the effect of Merger 155.74 176.22 523.33 EPS As published in previous quarters a) Basic 1.16 1.55 5.89 b) Diluted 1.13 1.51 5.75 As revised for the effect of Merger a) Basic 1.25 1.43 4.22 b) Diluted 1.23 1.40 4.13 |
Other Comprehensive Income | |||
| Date of start of reporting period | 01-04-2025 | 01-04-2025 | |
| Date of end of reporting period | 30-06-2025 | 30-06-2025 | |
| Whether results are audited or unaudited | Unaudited | Unaudited | |
| Nature of report standalone or consolidated | Consolidated | Consolidated | |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| 1 | Gain /(loss) on remeasurement of the defined benefit plans | 9.89 | 9.89 |
| Total Amount of items that will not be reclassified to profit and loss | 9.89 | 9.89 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0.00 | 0.00 |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| Total Amount of items that will be reclassified to profit and loss | |||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | 9.89 | 9.89 |