General information about company

Scrip code*543442
NSE Symbol*BCONCEPTS
MSEI Symbol*NOTLISTED
ISIN*INE977Y01011
Name of companyBRAND CONCEPTS LIMITED
Type of companyMain Board
Class of securityEquity
Date of start of financial year01-04-2025
Date of end of financial year31-03-2026
Date of board meeting when results were approved20-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange14-05-2026
Description of presentation currencyINR
Level of roundingLakhs
Reporting TypeQuarterly
Reporting QuarterFourth quarter
Nature of report standalone or consolidatedStandalone
Whether results are audited or unaudited for the quarter endedAudited
Whether results are audited or unaudited for the Year to date for current period ended/year endedAudited
Segment ReportingSingle segment
Description of single segmentTravel Gear, Backpacks & Related Accessories
Start date and time of board meeting20-05-2026 17:20
End date and time of board meeting20-05-2026 17:45
Whether cash flow statement is applicable on companyYes
Type of cash flow statementCash Flow Indirect
Declaration of unmodified opinion or statement on impact of audit qualificationDeclaration of unmodified opinion
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/publicNA
(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.NA
(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 updated13-02-2026
Indicate Company website link for updated RPT policy of the Companyhttps://www.brandconcepts.in/wp-content/uploads/2026/05/RPT-Policy-Updated1302026.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?Yes
No. of times funds raised during the quarter1
Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity?NoNA



Financial Results – Ind-AS

Particulars3 months/ 6 months ended (dd-mm-yyyy)Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period01-01-202601-04-2025
Date of end of reporting period31-03-202631-03-2026
Whether results are audited or unauditedAuditedAudited
Nature of report standalone or consolidatedStandaloneStandalone
Part IBlue 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.
1Income
Revenue from operations9042.4334806.91
Other income50.79187.76
Total income9093.2234994.67
2Expenses
(a)Cost of materials consumed1298.314717.85
(b)Purchases of stock-in-trade3152.3614604.18
(c)Changes in inventories of finished goods, work-in-progress and stock-in-trade-613.77-3936.69
(d)Employee benefit expense 1289.354967.32
(e)Finance costs452.261614.05
(f)Depreciation, depletion and amortisation expense374.041300.96
(g)Other Expenses
1Other Expenses 3109.5611596.52
Total other expenses3109.5611596.52
Total expenses9062.1134864.19
3Total profit before exceptional items and tax31.11130.48
4Exceptional items 0-76.28
5Total profit before tax31.1154.2
6Tax expense
7Current tax-77.81-77.81
8Deferred tax32.3435.21
9Total tax expenses-45.47-42.6
10Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement00
11Net Profit Loss for the period from continuing operations76.5896.8
12Profit (loss) from discontinued operations before tax00
13Tax expense of discontinued operations00
14Net profit (loss) from discontinued operation after tax00
15Share of profit (loss) of associates and joint ventures accounted for using equity method00
16Total profit (loss) for period76.5896.8
17Other comprehensive income net of taxes-24.85-11.2
18Total Comprehensive Income for the period51.7385.6
19Total profit or loss, attributable to
Profit or loss, attributable to owners of parent
Total profit or loss, attributable to non-controlling interests
20Total 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
21Details of equity share capital
Paid-up equity share capital1248.191248.19
Face value of equity share capital1010
22Reserves excluding revaluation reserve6307.66
23Earnings per share
iEarnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations0.610.78
Diluted earnings (loss) per share from continuing operations0.610.77
iiEarnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations00
Diluted earnings (loss) per share from discontinued operations00
iiiEarnings per equity share (for continuing and discontinued operations)
Basic earnings (loss) per share from continuing and discontinued operations0.610.78
Diluted earnings (loss) per share from continuing and discontinued operations0.610.77
24Debt equity ratio00Textual Information( 1)
25Debt service coverage ratio00Textual Information( 2)
26Interest service coverage ratio00Textual Information( 3)
27Disclosure of notes on financial resultsTextual Information(4)

Text Block

Textual Information(4)1) The above standalone audited financial results of the Company for the quarter & year ended on March 31, 2026 have been reviewed by the Audit Committee and taken on record and approved by the Board of Directors at their respective meetings held on May 20, 2026. The statutory auditors of the Company have audited the standalone financial results pursuant to Regulations 33 of SEBI (Listing obligation and Disclosure Requirements) Regulation 2015, as amended.



Statement of Asset and Liabilities

ParticularsYear ended (dd-mm-yyyy)
Date of start of reporting period01-04-2025
Date of end of reporting period31-03-2026
Whether results are audited or unauditedAudited
Nature of report standalone or consolidatedStandalone
Assets
1 Non-current assets
Property, plant and equipment10416.39
Capital work-in-progress0
Investment property94.72
Goodwill0
Other intangible assets8.29
Intangible assets under development0
Biological assets other than bearer plants0
Investments accounted for using equity method0
Non-current financial assets
Non-current investments35.52
Trade receivables, non-current0
Loans, non-current0
Other non-current financial assets
1Other non-current financial assets467.22
2
3
4
5
Details of other non-current financial assets
Total of other non-current financial assets467.22
Total non-current financial assets502.74
Deferred tax assets (net)561.96
Other non-current assets
1Other non-current assets0
2
3
4
5
Details of other non-current assets
Total of other non-current assets0
Total non-current assets11584.1
2Current assets
Inventories12767.73
Current financial asset
Current investments0
Trade receivables, current9873.82
Cash and cash equivalents10.57
Bank balance other than cash and cash equivalents589.57
Loans, current0
Other current financial assets
1Other current financial assets251.69
2
3
4
5
Details of other current financial assets
Total of Other current financial assets251.69
Total current financial assets10725.65
Current tax assets (net)21.1
Other current assets
1Other current assets1146.46
2
3
4
5
Details of other current assets
Total of other current assets1146.46
Total current assets24660.94
3Non-current assets classified as held for sale0
4Regulatory deferral account debit balances and related deferred tax Assets0
Total assets36245.04
Equity and liabilities
1Equity
Equity attributable to owners of parent
Equity share capital1248.19
Other equity7057.55
Total equity attributable to owners of parent8305.74
Non controlling interest
Total equity8305.74
2Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current2017.91
Trade Payables, non-current
(A) Total outstanding dues of micro enterprises and small enterprises0
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises0
Total Trade payable0
Other non-current financial liabilities
1Other non-current financial liabilities228.6
2
3
4
5
Details of other non-current financial liabilities
Total of other non-current financial liabilities228.6
Total non-current financial liabilities2246.51
Provisions, non-current321.31
Deferred tax liabilities (net)0
Deferred government grants, Non-current0
Other non-current liabilities
1Lease Liabilities 3661.76
2
3
4
5
Details of other non-current liabilities
Total of other non-current liabilities3661.76
Total non-current liabilities6229.58
Current liabilities
Current financial liabilities
Borrowings, current11526.16
Trade Payables, current
(A) Total outstanding dues of micro enterprises and small enterprises632.46
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises6408.66
Total Trade payable7041.12
Other current financial liabilities
1Other current financial liabilities418.94
2
3
4
5
Details of other current financial liabilities
Total of other current financial liabilities418.94
Total current financial liabilities18986.22
Other current liabilities
1Lease Liabilities 949.97
2Other current liabilities1611.74
3
4
5
Details of other current liabilities
Total of other current liabilities2561.71
Provisions, current161.79
Current tax liabilities (Net)0
Deferred government grants, Current0
Total current liabilities21709.72
3Liabilities directly associated with assets in disposal group classified as held for sale0
4Regulatory deferral account credit balances and related deferred tax liability0
Total liabilities27939.3
Total equity and liabilities36245.04
Disclosure of notes on assets and liabilitiesTextual Information(1)

Text Block

Textual Information(1)1) The above standalone audited financial results of the Company for the quarter & year ended on March 31, 2026 have been reviewed by the Audit Committee and taken on record and approved by the Board of Directors at their respective meetings held on May 20, 2026. The statutory auditors of the Company have audited the standalone financial results pursuant to Regulations 33 of SEBI (Listing obligation and Disclosure Requirements) Regulation 2015, as amended.



Other Comprehensive Income

Date of start of reporting period01-01-202601-04-2025
Date of end of reporting period31-03-202631-03-2026
Whether results are audited or unauditedAuditedAudited
Nature of report standalone or consolidatedStandaloneStandalone
Other comprehensive income [Abstract]
1Amount of items that will not be reclassified to profit and loss
Total Amount of items that will not be reclassified to profit and loss
2Income tax relating to items that will not be reclassified to profit or loss 28.7815.13
3Amount of items that will be reclassified to profit and loss
Total Amount of items that will be reclassified to profit and loss
4Income tax relating to items that will be reclassified to profit or loss -3.93-3.93
5Total Other comprehensive income-24.85-11.20


Cash flow statement, indirect

ParticularsYear ended (dd-mm-yyyy)
Date of start of reporting period01-04-2025
Date of end of reporting period31-03-2026
Whether results are audited or unauditedAudited
Nature of report standalone or consolidatedStandalone
Part IBlue color marked fields are non-mandatory.
1Statement of cash flows
Cash flows from used in operating activities
Profit before tax54.2
2Adjustments for reconcile profit (loss)
Adjustments for finance costs1431.17
Adjustments for decrease (increase) in inventories-5153.27
Adjustments for decrease (increase) in trade receivables, current-2487.83
Adjustments for decrease (increase) in trade receivables, non-current0
Adjustments for decrease (increase) in other current assets117.8
Adjustments for decrease (increase) in other non-current assets134.38
Adjustments for other financial assets, non-current0
Adjustments for other financial assets, current-61.42
Adjustments for other bank balances346.75
Adjustments for increase (decrease) in trade payables, current1909.19
Adjustments for increase (decrease) in trade payables, non-current0
Adjustments for increase (decrease) in other current liabilities0
Adjustments for increase (decrease) in other non-current liabilities0
Adjustments for depreciation and amortisation expense1300.95
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss0
Adjustments for provisions, current159.51
Adjustments for provisions, non-current0
Adjustments for other financial liabilities, current1289.24
Adjustments for other financial liabilities, non-current14.2
Adjustments for unrealised foreign exchange losses gains55.3
Adjustments for dividend income0
Adjustments for interest income73.57
Adjustments for share-based payments89.8
Adjustments for fair value losses (gains)0
Adjustments for undistributed profits of associates0
Other adjustments for which cash effects are investing or financing cash flow0
Other adjustments to reconcile profit (loss)0
Other adjustments for non-cash items-21.7
Share of profit and loss from partnership firm or association of persons or limited liability partnerships0
Total adjustments for reconcile profit (loss)-949.5
Net cash flows from (used in) operations-895.3
Dividends received0
Interest paid0
Interest received0
Income taxes paid (refund)24.04
Other inflows (outflows) of cash-244.78
Net cash flows from (used in) operating activities-1164.12
3Cash flows from used in investing activities
Cash flows from losing control of subsidiaries or other businesses0
Cash flows used in obtaining control of subsidiaries or other businesses0
Other cash receipts from sales of equity or debt instruments of other entities0
Other cash payments to acquire equity or debt instruments of other entities0
Other cash receipts from sales of interests in joint ventures0
Other cash payments to acquire interests in joint ventures0
Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships0
Cash payment for investment in partnership firm or association of persons or limited liability partnerships0
Proceeds from sales of property, plant and equipment0
Purchase of property, plant and equipment1886.64
Proceeds from sales of investment property0
Purchase of investment property0
Proceeds from sales of intangible assets0
Purchase of intangible assets0
Proceeds from sales of intangible assets under development0
Purchase of intangible assets under development0
Proceeds from sales of goodwill0
Purchase of goodwill0
Proceeds from biological assets other than bearer plants0
Purchase of biological assets other than bearer plants0
Proceeds from government grants0
Proceeds from sales of other long-term assets0
Purchase of other long-term assets0
Cash advances and loans made to other parties0
Cash receipts from repayment of advances and loans made to other parties0
Cash payments for future contracts, forward contracts, option contracts and swap contracts0
Cash receipts from future contracts, forward contracts, option contracts and swap contracts0
Dividends received0
Interest received67.18
Income taxes paid (refund)0
Other inflows (outflows) of cash0
Net cash flows from (used in) investing activities-1819.46
4Cash flows from used in financing activities
Proceeds from changes in ownership interests in subsidiaries0
Payments from changes in ownership interests in subsidiaries0
Proceeds from issuing shares0
Proceeds from issuing other equity instruments749.9
Payments to acquire or redeem entity's shares0
Payments of other equity instruments0
Proceeds from exercise of stock options15
Proceeds from issuing debentures notes bonds etc0
Proceeds from borrowings0
Repayments of borrowings-4316.66
Payments of lease liabilities1049.73
Dividends paid0
Interest paid1064.1
Income taxes paid (refund)0
Other inflows (outflows) of cash0
Net cash flows from (used in) financing activities2967.73
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes-15.85
5Effect of exchange rate changes on cash and cash equivalents
Effect of exchange rate changes on cash and cash equivalents0
Net increase (decrease) in cash and cash equivalents-15.85
Cash and cash equivalents cash flow statement at beginning of period26.42
Cash and cash equivalents cash flow statement at end of period10.57



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 transactionDetails of the counterpartyType of related party transactionDetails of other related party transactionValue of the related party transaction as approved by the audit committeeRemarks on approval by audit committeeValue of the related party transaction ratified by the audit committeeDate of Audit Committee Meeting where the ratification was approvedValue of transaction during the reporting periodIn case monies are due to either party as a result of the transactionIn case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investmentsDetails of the loans, inter-corporate deposits, advances or investments
NamePANNamePANRelationship of the counterparty with the listed entity or its subsidiaryOpening balanceClosing balanceNature of indebtedness (loan/ issuance of debt/ any other etc.)Details of other indebtednessCostTenureNature (loan/ advance/ intercorporate deposit/ investment)Interest Rate (%)TenureSecured/ unsecuredPurpose for which the funds will be utilised by the ultimate recipient of funds (endusage)Notes
1BRAND CONCEPTS LIMITEDAADCB2474KPrateek MaheshwariAHIPM7063LManaging Director (Promoter Group)Loan500Approved through Omnibus Approval25-5.35-14.8
2BRAND CONCEPTS LIMITEDAADCB2474KPrateek MaheshwariAHIPM7063LManaging Director (Promoter Group)Interest paidAt actuals 0.690-0.69
3BRAND CONCEPTS LIMITEDAADCB2474KPrateek MaheshwariAHIPM7063LManaging Director (Promoter Group)Remuneration84Approved by the Board & Shareholders42-4.79-4.79
4BRAND CONCEPTS LIMITEDAADCB2474KPrateek MaheshwariAHIPM7063LManaging Director (Promoter Group)Any other transactionRent paid 4Approved through Omnibus Approval000
5BRAND CONCEPTS LIMITEDAADCB2474KAbhinav Kumar AOXPK1790CWhole Time Director & CFO Remuneration120Approved by the Board & Shareholders60-7.58-6.87
6BRAND CONCEPTS LIMITEDAADCB2474K7E Wellness India Private Limited AABCZ7161PAssociate Company Sale of goods or services25Approved through Omnibus Approval0.14-0.120
7BRAND CONCEPTS LIMITEDAADCB2474K7E Wellness India Private Limited AABCZ7161PAssociate Company Advance200Approved by the Board & Shareholders68.5269.6187.94
8BRAND CONCEPTS LIMITEDAADCB2474K7E Wellness India Private Limited AABCZ7161PAssociate Company Any other transactionRent Headoffice received 1Approved through Omnibus Approval0.300
9BRAND CONCEPTS LIMITEDAADCB2474K7E Wellness India Private Limited AABCZ7161PAssociate Company Any other transactionRent warehouse received 0.5Approved through Omnibus Approval0.1300
10BRAND CONCEPTS LIMITEDAADCB2474KGovind Shridhar ShrikhandeAMTPS0849J Independent Director Any other transactionProfessional fees paid 14.16Approved by the Board & Shareholders7.0800
11BRAND CONCEPTS LIMITEDAADCB2474KGovind Shridhar ShrikhandeAMTPS0849J Independent Director Any other transactionSitting fees paid Approved by the Board & Shareholders0.7500
12BRAND CONCEPTS LIMITEDAADCB2474KSARAMA DesignAIGPR2818FFirm of Relative of Director Purchase of goods or services30Approved through Omnibus Approval14.16-1.150
13BRAND CONCEPTS LIMITEDAADCB2474KMrs. Annapurna MaheshwariACAPM7243DNon Exceutive Non Independent Director (Promoter Group)Remuneration30Approved by the Board & Shareholders15-4.86-4.85
14BRAND CONCEPTS LIMITEDAADCB2474KARA Designs AITPD7455MFirm of Relative of DirectorPurchase of goods or services50Approved through Omnibus Approval21.24-6.480
15BRAND CONCEPTS LIMITEDAADCB2474KSakshi Rathi Maheshwari AIGPR2818FRelative of Director (Promoter Group)Any other transactionRent paid 4Approved through Omnibus Approval000
16BRAND CONCEPTS LIMITEDAADCB2474KNarender Tulsidas KabraABQPK8750QIndependent DirectorAny other transactionSitting fees paid Approved by the Board & Shareholders1-0.220
17BRAND CONCEPTS LIMITEDAADCB2474KKushagra Praveen ToshniwalACBPT0671RIndependent DirectorAny other transactionSitting fees paid Approved by the Board & Shareholders000
18BRAND CONCEPTS LIMITEDAADCB2474KManish SaksenaAFKPS0507BIndependent DirectorAny other transactionConsultancy Fees paid 18Approved by the Board & Shareholders10.62-1.62-1.62
19BRAND CONCEPTS LIMITEDAADCB2474KManish SaksenaAFKPS0507BIndependent DirectorAny other transactionSitting fees paid Approved by the Board & Shareholders100
20BRAND CONCEPTS LIMITEDAADCB2474KIndustrial Filters & Fabrics Private LimitedAAACI3900JSister ConcernAny other transactionPower Charges At actuals 27.86-5.22-5.3
21BRAND CONCEPTS LIMITEDAADCB2474KIndustrial Filters & Fabrics Private LimitedAAACI3900JSister ConcernAny other transactionRent paid 50Approved through Omnibus Approval20.92-3.190
22BRAND CONCEPTS LIMITEDAADCB2474KIndustrial Filters & Fabrics Private LimitedAAACI3900JSister ConcernAny other transactionRent received 25Approved through Omnibus Approval11.683.560
23BRAND CONCEPTS LIMITEDAADCB2474KIndustrial Filters & Fabrics Private LimitedAAACI3900JSister ConcernLoan500Approved through Omnibus Approval000
24BRAND CONCEPTS LIMITEDAADCB2474KIndustrial Filters & Fabrics Private LimitedAAACI3900JSister ConcernInterest paidAt actuals 10.8700
Total value of transaction during the reporting period338.94



Details of Impact of Audit Qualification

Whether results are audited or unauditedAudited
Declaration of unmodified opinion or statement on impact of audit qualificationDeclaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone resultsYes
Audit firm's nameWhether the firm holds a valid peer review certificate issued by Peer Review Board of ICAICertificate valid upto
1FADNIS & GUPTE LLPYes29-02-2028



Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Mode of Fund RaisingOthers
Description of mode of fund raising (Applicable in case of others is selected)Share warrants convertible into equity shares
Date of Raising Funds23-09-2025
Amount Raised749.89
Report filed for Quarter ended31-03-2026
Monitoring AgencyNot applicable
Monitoring Agency Name, if applicable
Is there a Deviation / Variation in use of funds raisedNo
If yes, whether the same is pursuant to change in terms of a contract or objects, which was approved by the shareholders
If Yes, Date of shareholder Approval
Explanation for the Deviation / VariationNot applicable
Comments of the Audit Committee after reviewNo comment
Comments of the auditors, if anyNo comments from auditors


Sr.Original ObjectModified Object, if anyOriginal AllocationModified allocation, if anyFunds UtilisedAmount of Deviation/Variation for the quarter according to applicable objectRemarks if any
1Working Capital, Expansion of Manufacturing Facility, Investment in Brand Building & Acquiring New Brands.NA749.890652.390Company has issued Share Warrants of 610000 on 23.09.2025 at price of Rs. 327.80 amounting to Rs. 19,99,58,000 against which allotment was made on 03rd December 2025 after receiving 25% upfront payment of Rs. 4,99,89,500. Company further received Rs. 2,50,00,000 on 27th February 2026 as adhoc payment against balance consideration of 75 % amounting to Rs. 14.99 Crores (Balance yet to received is Rs. 12.49 Crores).


Signatory Details

Name of signatorySwati Gupta
Designation of personCompany Secretary and Compliance Officer
PlaceIndore
Date20-05-2026