Integrated Filing — IndAS



General information about company
Scrip Code 544226
NSE Symbol FIRSTCRY
MSEI Symbol NOTLISTED
ISIN INE02RE01045
Name of company Brainbees Solutions Limited
Type of company Main Board
Class of security Equity
Date of start of financial year 01-Apr-2025
Date of end of financial year 31-Mar-2026
Date of board meeting when results were approved 13-Aug-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 05-Aug-2025
Description of presentation currency INR (in Actuals)
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 Multi segment
Description of single segment
Start date and time of board meeting 13-Aug-2025   15:30:00
End date and time of board meeting 13-Aug-2025   16:20:00
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)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or 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 18625640000
Other income 484080000
Total income 19109720000
2 Expenses
(a) Cost of materials consumed 2093610000
(b) Purchases of stock-in-trade 8958250000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 398500000
(d) Employee benefit expense 2027300000
(e) Finance costs 402960000
(f) Depreciation, depletion and amortisation expense 1010630000
(f) Other Expenses
1 Other expenses 4816750000 4816750000
Total other expenses 4816750000
Total expenses 19708000000
3 Total profit before exceptional items and tax -598280000
4 Exceptional items -64580000
5 Total profit before tax -662860000
6 Tax expense
7 Current tax 69240000
8 Deferred tax -67060000
9 Total tax expenses 2180000
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0
11 Net Profit Loss for the period from continuing operations -665040000
12 Profit (loss) from discontinued operations before tax 0
13 Tax expense of discontinued operations 0
14 Net profit (loss) from discontinued operation after tax 0
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0
16 Total profit (loss) for period -665040000
17 Other comprehensive income net of taxes -14220000
18 Total Comprehensive Income for the period -679260000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -464290000
Total profit or loss, attributable to non-controlling interests -200750000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -14120000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -100000
21 Details of equity share capital
Paid-up equity share capital 965910000
Face value of equity share capital 2
27 Details of debt securities
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 -0.96
Diluted earnings (loss) per share from continuing operations -0.96
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0
Diluted earnings (loss) per share from discontinued operations 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations -0.96
Diluted earnings (loss) per share from continuing and discontinued operations -0.96
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results



Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-Apr-2025
Date of end of reporting period 30-Jun-2025
Whether accounts are audited or unaudited Unaudited
Nature of report standalone or consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
1 India multi-channel 12365670000 12365670000
2 International 2072890000 2072890000
3 Globalbees 4264810000 4264810000
4 Others 131350000 131350000
Total Segment Revenue 18834720000
Less: Inter segment revenue 209080000 209080000
Revenue from operations 18625640000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India multi-channel 399840000 399840000
2 International -262820000 -262820000
3 Globalbees -208160000 -208160000
4 Others 28070000 28070000
Total Profit before tax -43070000
i. Finance cost 402960000 402960000
ii. Other Unallocable Expenditure net off Unallocable income 216830000 216830000
Profit before tax -662860000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India multi-channel 0 0
2 International 0 0
3 Globalbees 0 0
4 Others 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 India multi-channel 0 0
2 International 0 0
3 Globalbees 0 0
4 Others 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
Disclosure of notes on segments



Other Comprehensive Income
Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2025
B Date of end of reporting period 30-Jun-2025
C Whether results are audited or unaudited Unaudited
D Nature of report standalone or consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Re-measurement of post-employment benefit obligations -1430000 -1430000
Total Amount of items that will not be reclassified to profit and loss -1430000
2 Income tax relating to items that will not be reclassified to profit or loss -360000
3 Amount of items that will be reclassified to profit and loss
1 Gains and (losses) arising from translating the financial statements of foreign operations -17570000 -17570000
Total Amount of items that will be reclassified to profit and loss -17570000
4 Income tax relating to items that will be reclassified to profit or loss -4420000
5 Total Other comprehensive income -14220000