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		06-11-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange		31-10-2025
Description of presentation currency		INR
Level of rounding		Lakhs
Reporting Type		Quarterly
Reporting Quarter		Second 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		Unaudited
Segment Reporting		Single segment
Description of single segment		Travel Gear & Related Accessories
Start date and time of board meeting		06-11-2025 17:30
End date and time of board meeting		06-11-2025 20:45
Whether cash flow statement is applicable on company		Yes
Type of cash flow statement		Cash Flow Indirect
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		01-07-2025	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
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	9761.9	16931.22
	Other income	33.77	90.37
	Total income	9795.67	17021.59
2	Expenses
(a)	Cost of materials consumed	1537.63	2085.53
(b)	Purchases of stock-in-trade	4673.75	7852.29
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-1746.24	-2139.72
(d)	Employee benefit expense	1281.91	2471.25
(e)	Finance costs	406.72	738.45
(f)	Depreciation, depletion and amortisation expense	462.5	792.55
(g)	Other Expenses
1	OTHER	2915.17	5262.23
	Total other expenses	2915.17	5262.23
	Total expenses	9531.44	17062.58
3	Total profit before exceptional items and tax	264.23	-40.99
4	Exceptional items	0	0
5	Total profit before tax	264.23	-40.99
6	Tax expense
7	Current tax	0	0
8	Deferred tax	30.67	-2.96
9	Total tax expenses	30.67	-2.96
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	233.56	-38.03
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	233.56	-38.03
17	Other comprehensive income net of taxes	7.02	16.91
18	Total Comprehensive Income for the period	240.58	-21.12
19	Total profit or loss, attributable to
	Profit or loss, attributable to owners of parent	0	0
	Total profit or loss, attributable to non-controlling interests	0	0
20	Total Comprehensive income for the period attributable to
	Comprehensive income for the period attributable to owners of parent	0	0
	Total comprehensive income for the period attributable to owners of parent non-controlling interests	0	0
21	Details of equity share capital
	Paid-up equity share capital	1248.19	1248.19
	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	1.88	-0.31
	Diluted earnings (loss) per share from continuing operations	1.85	-0.3
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	1.88	-0.31
	Diluted earnings (loss) per share from continuing and discontinued operations	1.85	-0.3
24	Debt equity ratio	0	0	Textual Information( 1)
25	Debt service coverage ratio	0	0	Textual Information( 2)
26	Interest service coverage ratio	0	0	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 its Associate together referred to as the Group.
2) The above consolidated unaudited financial results of the Company for the quarter ended on September 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 November 06th 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 September 30 2025 are balancing figures between the unaudited figures in respect of half year ended September 30 2025 and the unaudited published figures upto June 30
2025.
6) The Company has not accounted for its share on loss of the Associate company amounting to Rs. 2661.59 Lakhs for the half year ended & Rs. 1146.65 Lakhs for the quarter ended on September 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.

Statement of Asset and Liabilities
Particulars		Half Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-09-2025
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	9159.3
	Capital work-in-progress	0
	Investment property	94.72
	Goodwill	0
	Other intangible assets	10.55
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	522.99
	Total non-current financial assets	522.99
	Deferred tax assets (net)	511.95
	Other non-current assets
	Total non-current assets	10299.51
2	Current assets
	Inventories	10532.23
	Current financial asset
	Current investments	0
	Trade receivables, current	10194.75
	Cash and cash equivalents	28.08
	Bank balance other than cash and cash equivalents	921.29
	Loans, current	0
	Other current financial assets	459.55
	Total current financial assets	11603.67
	Current tax assets (net)	165.98
	Other current assets	87.21
	Total current assets	22389.09
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	32688.6
	Total current assets	22389.09
3	Non-current assets classified as held for sale	0
4	Regulatory deferral account debit balances and related deferred tax Assets	0
	Total assets	32688.6
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1248.19
	Other equity	6453.1
	Total equity attributable to owners of parent	7701.29
	Non controlling interest
	Total equity	7701.29
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	2315.46
	Trade Payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	3183.37
	Total non-current financial liabilities	5498.83
	Provisions, non-current	214.83
	Deferred tax liabilities (net)	0
	Deferred government grants, Non-current	0
	Other non-current liabilities	0
	Total non-current liabilities	5713.66
	Current liabilities
	Current financial liabilities
	Borrowings, current	12391.46
	Trade Payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	1745.89
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	1824.51
	Total Trade payable	3570.4
	Other current financial liabilities	1052.01
	Total current financial liabilities	17013.87
	Other current liabilities	2168.69
	Provisions, current	91.09
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	19273.65
3	Liabilities directly associated with assets in disposal group classified as held for sale	0
4	Regulatory deferral account credit balances and related deferred tax liability	0
	Total liabilities	24987.31
	Total equity and liabilities	32688.6
	Disclosure of notes on assets and liabilities	Textual Information(1)

Other Comprehensive Income
Date of start of reporting period		01-07-2025	01-04-2025
Date of end of reporting period		30-09-2025	30-09-2025
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
	Total Amount of items that will not be reclassified to profit and loss
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	-7.02	-16.91
5	Total Other comprehensive income	7.02	16.91

Cash flow statement, indirect
Particulars		Half Year ended (dd-mm-yyyy)
Date of start of reporting period		01-04-2025
Date of end of reporting period		30-09-2025
Whether results are audited or unaudited		Unaudited
Nature of report standalone or consolidated		Consolidated
Part I	Blue color marked fields are non-mandatory.
1	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax	-40.99
2	Adjustments for reconcile profit (loss)
	Adjustments for finance costs	738.44
	Adjustments for decrease (increase) in inventories	-2917.76
	Adjustments for decrease (increase) in trade receivables, current	-2799.31
	Adjustments for decrease (increase) in trade receivables, non-current	0
	Adjustments for decrease (increase) in other current assets	1010.78
	Adjustments for decrease (increase) in other non-current assets	134.38
	Adjustments for other financial assets, non-current	-76.18
	Adjustments for other financial assets, current	-32.53
	Adjustments for other bank balances	0
	Adjustments for increase (decrease) in trade payables, current	-484.55
	Adjustments for increase (decrease) in trade payables, non-current	0
	Adjustments for increase (decrease) in other current liabilities	1791.96
	Adjustments for increase (decrease) in other non-current liabilities	0
	Adjustments for depreciation and amortisation expense	792.55
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss	0
	Adjustments for provisions, current	14.36
	Adjustments for provisions, non-current	0
	Adjustments for other financial liabilities, current	-35.68
	Adjustments for other financial liabilities, non-current	13.38
	Adjustments for unrealised foreign exchange losses gains	0
	Adjustments for dividend income	0
	Adjustments for interest income	45.92
	Adjustments for share-based payments	54.58
	Adjustments for fair value losses (gains)	0
	Adjustments for undistributed profits of associates	0
	Other adjustments for which cash effects are investing or financing cash flow	0
	Other adjustments to reconcile profit (loss)	38.64
	Other adjustments for non-cash items	0
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships	0
	Total adjustments for reconcile profit (loss)	-1802.86
	Net cash flows from (used in) operations	-1843.85
	Dividends received	0
	Interest paid	0
	Interest received	0
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) operating activities	-1843.85
3	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses	0
	Cash flows used in obtaining control of subsidiaries or other businesses	0
	Other cash receipts from sales of equity or debt instruments of other entities	0
	Other cash payments to acquire equity or debt instruments of other entities	0
	Other cash receipts from sales of interests in joint ventures	0
	Other cash payments to acquire interests in joint ventures	0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships	0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships	0
	Proceeds from sales of property, plant and equipment	0
	Purchase of property, plant and equipment	1831.93
	Proceeds from sales of investment property	0
	Purchase of investment property	0
	Proceeds from sales of intangible assets	0
	Purchase of intangible assets	0
	Proceeds from sales of intangible assets under development	0
	Purchase of intangible assets under development	0
	Proceeds from sales of goodwill	0
	Purchase of goodwill	0
	Proceeds from biological assets other than bearer plants	0
	Purchase of biological assets other than bearer plants	0
	Proceeds from government grants	0
	Proceeds from sales of other long-term assets	0
	Purchase of other long-term assets	0
	Cash advances and loans made to other parties	0
	Cash receipts from repayment of advances and loans made to other parties	0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts	0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts	0
	Dividends received	0
	Interest received	29.93
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	0
	Net cash flows from (used in) investing activities	-1802
4	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries	0
	Payments from changes in ownership interests in subsidiaries	0
	Proceeds from issuing shares	0
	Proceeds from issuing other equity instruments	0
	Payments to acquire or redeem entity's shares	0
	Payments of other equity instruments	0
	Proceeds from exercise of stock options	6
	Proceeds from issuing debentures notes bonds etc	0
	Proceeds from borrowings	4446.37
	Repayments of borrowings	0
	Payments of lease liabilities	249.05
	Dividends paid	0
	Interest paid	564.8
	Income taxes paid (refund)	0
	Other inflows (outflows) of cash	9
	Net cash flows from (used in) financing activities	3647.52
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes	1.67
5	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents	0
	Net increase (decrease) in cash and cash equivalents	1.67
	Cash and cash equivalents cash flow statement at beginning of period	26.41
	Cash and cash equivalents cash flow statement at end of period	28.08

General information about company

Financial Results – Ind-AS

Text Block

Statement of Asset and Liabilities

Other Comprehensive Income

Cash flow statement, indirect