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		Standalone
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
Whether the company has any related party?		Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure?		Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public		NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of bank’s staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure.		No
(III) Whether the company is a ‘high value debt listed entity’ according to regulation 15 (1A)?		No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company?		Yes
Latest Date on which RPT policy is updated		10-02-2025
Indicate Company website link for updated RPT policy of the Company		https://www.brandconcepts.in/pdf-file/corporate-governance/policies/Policy-on-Related-Party-Transaction.pdf
Whether statement on deviation or variation for proceeds of public issue, rights issue, preferential issue, qualified institutions placement etc. is applicable to the company for the current quarter?		No
No. of times funds raised during the quarter
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?	No	NA

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		Standalone	Standalone
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
	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	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			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 above standalone 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 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
2) 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.
3) 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.
4) 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.
5) The Company has commenced commercial production at its newly established manufacturing facility located at Vikram Udyog Puri, Ujjain, Madhya Pradesh, effective 16th July 2025. The plant spans 8 acres of
industrial land, with Phase I development, and has an installed capacity exceeding 3 lakh units per annum. This facility is dedicated to the production of premium luggage, polycarbonate, and ABS+PC products,
further strengthening our position as a leading player in the lifestyle accessories and products segment.
6) The effect of Scheme of Amalgamation between IFF Overseas Pvt Ltd (Transferor Co.) with Brand Concepts Limited (Transferee co.) on the corresponding amounts for the quarters ended September 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, 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 amalgamation and the value of
Investment was cancelled.

The effect of merger on the amount of the standalone revenue and profit and loss published in previous periods are as shown below:

Particulars For Quarter ended For half year ended For year ended
30.09.2024 30.09.2024 31.03.2025
(Unaudited) (Audited) (Audited)

Revenue from Operations
As published in previous quarter 7073.31 14021.99 27347.91
As revised for the effect of merger 7749.33 15464.20 29302.28

Probit before tax
As published in previous quarter 270.94 513.09 833.75
As revised for the effect of merger 244.80 490.99 767.99

Profit after Tax
As published in previous quarter 169.19 345.06 659.24
As revised for the effect of merger 256.53 432.75 523.34

EPS
As published in previous quarter
a) Basic 1.51 3.09 5.89
b) Diluted 1.49 3.04 5.75
As revised for the effect of merger
a) Basic 2.07 3.50 4.22
b) Diluted 2.04 3.45 4.13

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		Standalone
	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	47.36
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	522.99
	Total non-current financial assets	570.35
	Deferred tax assets (net)	511.95
	Other non-current assets	0
	Total non-current assets	10346.87
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	32735.96
	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	32735.96
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	1248.19
	Other equity	6500.46
	Total equity attributable to owners of parent	7748.65
	Non controlling interest
	Total equity	7748.65
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	32735.96
	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		Standalone	Standalone
	Other comprehensive income [Abstract]
1	Amount of items that will not be reclassified to profit and loss
1	Gains/ (loss) on remeasurement of the defined benefit plans	7.02	16.91
	Total Amount of items that will not be reclassified to profit and loss	7.02	16.91
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
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		Standalone
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

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)

Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.

Sr. No.

Details of the party (listed entity /subsidiary) entering into the transaction

Details of the counterparty

Type of related party transaction

Details of other related party transaction

Value of the related party transaction as approved by the audit committee

Remarks on approval by audit committee

Value of the related party transaction ratified by the audit committee

Date of Audit Committee Meeting where the ratification was approved

Value of transaction during the reporting period

In case monies are due to either party as a result of the transaction

In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments

Details of the loans, inter-corporate deposits, advances or investments

Name

PAN

Name

PAN

Relationship of the counterparty with the listed entity or its subsidiary

Opening balance

Closing balance

Nature of indebtedness (loan/ issuance of debt/ any other etc.)

Details of other indebtedness

Cost

Tenure

Nature (loan/ advance/ intercorporate deposit/ investment)

Interest Rate (%)

Tenure

Secured/ unsecured

Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)

Notes

BRAND CONCEPTS LIMITED

AADCB2474K

Prateek Maheshwari

AHIPM7063L

Managing Director (Promoter Group)

Loan

50000000

As approved through omnibus approval

BRAND CONCEPTS LIMITED

AADCB2474K

Prateek Maheshwari

AHIPM7063L

Managing Director (Promoter Group)

Remuneration

8400000

As per policy approved

4200000

-478930

BRAND CONCEPTS LIMITED

AADCB2474K

Prateek Maheshwari

AHIPM7063L

Managing Director (Promoter Group)

Any other transaction

RENT

400000

As per policy approved

81000

BRAND CONCEPTS LIMITED

AADCB2474K

Abhinav Kumar

AOXPK1790C

Whole Time Director & CFO

Remuneration

12000000

As per policy approved

6000000

-757677

BRAND CONCEPTS LIMITED

AADCB2474K

7E WELLNESS INDIA PRIVATE LIMITED

AABCZ7161P

Associate Company

Sale of goods or services

2500000

As Approved by Committee

58662

12463

BRAND CONCEPTS LIMITED

AADCB2474K

7E WELLNESS INDIA PRIVATE LIMITED

AABCZ7161P

Associate Company

Advance

20000000

As Approved by Committee

71941

BRAND CONCEPTS LIMITED

AADCB2474K

7E WELLNESS INDIA PRIVATE LIMITED

AABCZ7161P

Associate Company

Purchase of goods or services

2500000

As per approved by Board & Committee

BRAND CONCEPTS LIMITED

AADCB2474K

Govind Shrikhande

AMTPS0849J

Director

Any other transaction

Professional Fees

1416000

As per Policy Approved

540000

BRAND CONCEPTS LIMITED

AADCB2474K

Govind Shrikhande

AMTPS0849J

Director

Any other transaction

Sitting fees

125000

As approved by the Board & Committee.

75000

BRAND CONCEPTS LIMITED

AADCB2474K

SARAMA Design

AIGPR2818F

PROPRIETORSHIP FIRM OF RELATIVE OF MANAGING DIRECTOR

Any other transaction

Designing Charges

3000000

As per Policy Approved

325000

-115200

BRAND CONCEPTS LIMITED

AADCB2474K

Mrs. Annapurna Maheshwari

ACAPM7243D

DIRECTOR (PROMOTER GROUP)

Loan

10000000

As per Policy Approved

BRAND CONCEPTS LIMITED

AADCB2474K

Mrs. Annapurna Maheshwari

ACAPM7243D

DIRECTOR (PROMOTER GROUP)

Remuneration

3000000

As per Policy Approved

499558

486260

486702

BRAND CONCEPTS LIMITED

AADCB2474K

ARA Designs

AITPD7455M

Associate Company

Any other transaction

Designing Charges

3000000

As per Policy Approved

1620000

-216000

-648000

BRAND CONCEPTS LIMITED

AADCB2474K

Sakshi Rathi Maheshwari

AIGPR2818F

Relative of Director (Promoter Group)t

Any other transaction

RENT

400000

As per Policy Approved

99000

BRAND CONCEPTS LIMITED

AADCB2474K

NARENDER TULSIDAS KABRA

ABQPK8750Q

Director

Any other transaction

Sitting fees of Board Meeting & Audit Committee meeting

225000

As approved by the Board & Committee

180000

-22500

BRAND CONCEPTS LIMITED

AADCB2474K

KUSHAGRA PRAVEEN TOSHNIWAL

ACBPT0671R

DIRECTOR

Any other transaction

Sitting fees

50000

As approved by the Board & Committee

22500

BRAND CONCEPTS LIMITED

AADCB2474K

Manish Saksena

AFKPS0507B

Director

Any other transaction

Consultancy Fees

1800000

As approved by the Board & Committee

486000

-162000

BRAND CONCEPTS LIMITED

AADCB2474K

Manish Saksena

AFKPS0507B

Director

Any other transaction

Sitting fees of Board Meeting & Audit Committee meeting

150000

As approved by the Board & Committee

157500

BRAND CONCEPTS LIMITED

AADCB2474K

Industrial Filters & Fabrics Private Limited

AAACI3900J

Sister Concern

Any other transaction

Power Charges

As approved by the Board & Committee

965964

453800

548802

BRAND CONCEPTS LIMITED

AADCB2474K

Industrial Filters & Fabrics Private Limited

AAACI3900J

Sister Concern

Any other transaction

Rent Exp (Incl. Taxes)

5000000

As approved by the Board & Committee

319140

BRAND CONCEPTS LIMITED

AADCB2474K

Industrial Filters & Fabrics Private Limited

AAACI3900J

Sister Concern

Any other transaction

Rent Income (Incl. Tax)

2500000

As approved by the Board & Committee

389400

178200

BRAND CONCEPTS LIMITED

AADCB2474K

Industrial Filters & Fabrics Private Limited

AAACI3900J

Sister Concern

Loan

50000000

As approved by the Board & Committee

10000000

8000000

Total value of transaction during the reporting period

26018724

General information about company

Financial Results – Ind-AS

Text Block

Statement of Asset and Liabilities

Other Comprehensive Income

Cash flow statement, indirect

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)