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 |
01-04-2025 |
| Date of end of financial year |
31-03-2026 |
| Date of board meeting when results were approved |
14-11-2025 |
| Date on which prior intimation of the meeting for considering financial results was informed
to the exchange |
05-11-2025 |
| Description of presentation currency |
INR |
| Level of rounding used in financial results |
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 |
Multi segment |
| Description of single segment |
|
| Start date and time of board meeting |
14-11-2025 15:30:00 |
| End date and time of board meeting |
14-11-2025 16:10:00 |
| 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
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
2,09,908.10 |
3,96,164.50 |
|
Other income |
3,824.80 |
8,665.60 |
|
Total income |
2,13,732.90 |
4,04,830.10 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
25,782.80 |
46,718.90 |
| (b) |
Purchases of stock-in-trade |
1,12,934.50 |
2,02,517.00 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
(5,822.30) |
(1,837.30) |
| (d) |
Employee benefit expense |
20,347.10 |
40,620.10 |
| (e) |
Finance costs |
3,976.80 |
8,006.40 |
| (f) |
Depreciation, depletion and amortisation expense
|
9,848.30 |
19,954.60 |
| (f) |
Other Expenses |
| 1 |
Other expenses |
50,451.00 |
98,618.50 |
|
Total other expenses |
50,451.00 |
98,618.50 |
|
Total expenses |
2,17,518.20 |
4,14,598.20 |
| 3 |
Total profit before exceptional items and tax |
(3,785.30) |
(9,768.10) |
| 4 |
Exceptional items |
(342.80) |
(988.60) |
| 5 |
Total profit before tax |
(4,128.10) |
(10,756.70) |
| 6 |
Tax expense |
|
| 7 |
Current tax |
947.40 |
1,639.80 |
| 8 |
Deferred tax |
(21.20) |
(691.80) |
| 9 |
Total tax expenses |
926.20 |
948.00 |
| 10 |
Net movement in regulatory deferral account balances related to profit or loss and
the related deferred tax movement |
0.00 |
0.00 |
| 11 |
Net Profit Loss for the period from
continuing operations |
(5,054.30) |
(11,704.70) |
| 12 |
Profit (loss) from discontinued operations before tax |
0.00 |
0.00 |
| 13 |
Tax expense of discontinued operations |
0.00 |
0.00 |
| 14 |
Net profit (loss) from discontinued
operation after tax |
0.00 |
0.00 |
| 15 |
Share of profit (loss) of associates and joint ventures accounted for using equity
method |
0.00 |
0.00 |
| 16 |
Total profit (loss) for period |
(5,054.30) |
(11,704.70) |
| 17 |
Other comprehensive income net of taxes |
87.40 |
(54.80) |
| 18 |
Total Comprehensive Income for the period |
(4,966.90) |
(11,759.50) |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
(3,505.20) |
(8,148.10) |
|
Total profit or loss, attributable to non-controlling interests |
(1,549.10) |
(3,556.60) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
(3,413.60) |
(8,197.50) |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
(1,553.30) |
(3,562.00) |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
9,660.80 |
9,660.80 |
|
Face value of equity share capital |
2 |
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 |
-0.73 |
-1.69 |
|
Diluted earnings (loss) per share from continuing operations |
-0.73 |
-1.69 |
| 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 |
| ii |
Earnings per equity share |
|
|
Basic earnings (loss) per share from continuing
and discontinued operations |
-0.73 |
-1.69 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
-0.73 |
-1.69 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
Statement of Asset and Liabilities
Amount in (Lakhs)
| Particulars |
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 |
69,378.40 |
|
Capital work-in-progress |
5,185.30 |
|
Investment property |
|
|
Goodwill |
77,815.30 |
|
Other intangible assets |
1,11,032.70 |
|
Intangible assets under development |
0.50 |
|
Biological assets other than bearer plants |
0.00 |
|
Investments accounted for using equity method |
0.00 |
|
Non-current financial assets |
|
|
Non-current investments |
500.80 |
|
Trade receivables, non-current |
0.00 |
|
Loans, non-current |
0.00 |
|
Other non-current financial assets |
1,76,607.90 |
|
Total non-current financial assets |
1,77,108.70 |
|
Deferred tax assets (net) |
19,082.30 |
|
Other non-current assets |
41,088.00 |
|
Total non-current assets |
5,00,691.20 |
| 2 |
Current assets |
|
|
Inventories |
2,14,294.60 |
|
Current financial asset |
|
|
Current investments |
0.50 |
|
Trade receivables, current |
38,775.70 |
|
Cash and cash equivalents |
42,988.40 |
|
Bank balance other than cash and cash equivalents |
61,430.30 |
|
Loans, current |
12.10 |
|
Other current financial assets |
4,126.00 |
|
Total current financial assets |
1,47,333.00 |
|
Current tax assets (net) |
0.00 |
|
Other current assets |
44,846.00 |
|
Total current assets |
4,06,473.60 |
| 3 |
Non-current assets classified as held for sale |
0.00 |
| 4 |
Regulatory deferral account debit balances and related deferred tax Assets |
0.00 |
|
Total assets |
9,07,164.80 |
|
Equity and liabilities |
|
| 1 |
Equity |
|
|
Equity attributable to owners of parent |
|
|
Equity share capital |
9,660.80 |
|
Other equity |
4,67,028.20 |
|
Total equity attributable to owners of parent |
4,76,689.00 |
|
Non controlling interest |
50,962.80 |
|
Total equity |
5,27,651.80 |
| 2 |
Liabilities |
|
|
Non-current liabilities |
|
|
Non-current financial liabilities |
|
|
Borrowings, non-current |
21,882.60 |
|
Trade payables, non-current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
0.00 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
0.00 |
|
Total Trade payable |
0.00 |
|
Other non-current financial liabilities |
1,02,244.70 |
|
Total non-current financial liabilities |
1,24,127.30 |
|
Provisions, non-current |
3,910.20 |
|
Deferred tax liabilities (net) |
21,043.20 |
|
Deferred government grants, Non-current |
|
|
Other non-current liabilities |
7,991.30 |
|
Total non-current liabilities |
1,57,072.00 |
|
Current liabilities |
|
|
Current financial liabilities |
|
|
Borrowings, current |
37,554.80 |
|
Trade payables, current |
|
|
(A) Total outstanding dues of micro enterprises and small enterprises |
17,727.50 |
|
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises |
89,942.50 |
|
Total Trade payable |
1,07,670.00 |
|
Other current financial liabilities |
52,056.00 |
|
Total current financial liabilities |
1,97,280.80 |
|
Other current liabilities |
23,845.30 |
|
Provisions, current |
853.60 |
|
Current tax liabilities (Net) |
461.30 |
|
Deferred government grants, Current |
|
|
Total current liabilities |
2,22,441.00 |
| 3 |
Liabilities directly associated with assets in disposal group classified as held for sale |
|
| 4 |
Regulatory deferral account credit balances and related deferred tax liability |
|
|
Total liabilities |
3,79,513.00 |
|
Total equity and liabilites |
9,07,164.80 |
|
Disclosure of notes on assets and liabilities |
|
Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results
Amount in (Lakhs)
| 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 |
01-07-2025 |
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 |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
India multi-channel |
1,38,113.10 |
2,61,769.80 |
| 2 |
International |
23,568.90 |
44,297.80 |
| 3 |
Globalbees |
49,284.60 |
91,932.70 |
| 4 |
Others |
1,110.70 |
2,424.20 |
|
Total Segment Revenue |
2,12,077.30 |
4,00,424.50 |
|
Less: Inter segment revenue |
2,169.20 |
4,260.00 |
|
Revenue from operations |
2,09,908.10 |
3,96,164.50 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
India multi-channel |
5,819.80 |
9,818.20 |
| 2 |
International |
(2,438.60) |
(5,066.80) |
| 3 |
Globalbees |
(1,070.90) |
(3,152.50) |
| 4 |
Others |
272.90 |
553.60 |
|
Total Profit before tax |
2,583.20 |
2,152.50 |
|
i. Finance cost |
3,976.80 |
8,006.40 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
2,734.50 |
4,902.80 |
|
Profit before tax |
(4,128.10) |
(10,756.70) |
| 3 |
(Segment Asset - Segment Liabilities)
|
|
Segment Asset |
| 1 |
India multi-channel |
0.00 |
0.00 |
| 2 |
International |
0.00 |
0.00 |
| 3 |
Globalbees |
0.00 |
0.00 |
| 4 |
Others |
0.00 |
0.00 |
|
Total Segment Asset |
0.00 |
0.00 |
|
Un-allocable Assets |
0.00 |
0.00 |
|
Net Segment Asset |
0.00 |
0.00 |
| 4 |
Segment Liabilities |
|
Segment Liabilities |
| 1 |
India multi-channel |
0.00 |
0.00 |
| 2 |
International |
0.00 |
0.00 |
| 3 |
Globalbees |
0.00 |
0.00 |
| 4 |
Others |
0.00 |
0.00 |
|
Total Segment Liabilities |
0.00 |
0.00 |
|
Un-allocable Liabilities |
0.00 |
0.00 |
|
Net Segment Liabilities |
0.00 |
0.00 |
|
Disclosure of notes on segments |
|
Other Comprehensive Income
Amount in (Lakhs)
| 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 |
01-07-2025 |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
Unaudited |
| D |
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 |
Re-measurement of post-employment benefit obligations |
-2380000 |
-3810000 |
|
Total Amount of items that will not be reclassified to profit and loss |
(23.80) |
(38.10) |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
(6.00) |
(9.60) |
| 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 |
14050000 |
-3520000 |
|
Total Amount of items that will be reclassified to profit and loss |
140.50 |
(35.20) |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
35.30 |
(8.90) |
| 5 |
Total Other comprehensive income |
87.40 |
(54.80) |
Cash flow statement, indirect
Amount in (Lakhs)
| Particulars |
Year ended (dd-mm-yyyy) |
| A |
Date of start of reporting period |
01-04-2025 |
| B |
Date of end of reporting period |
30-09-2025 |
| C |
Whether results are audited or unaudited |
Unaudited |
| D |
Nature of report standalone or consolidated |
Consolidated |
|
Statement of cash flows |
|
|
Cash flows from used in operating
activities |
|
|
Profit before tax |
(10,756.70) |
|
Adjustments for reconcile profit (loss) |
|
|
Adjustments for finance costs |
8,006.40 |
|
Adjustments for decrease (increase) in inventories |
(1,279.20) |
|
Adjustments for decrease (increase) in trade receivables, current |
(10,928.00) |
|
Adjustments for decrease (increase) in trade receivables, non-current
|
0.00 |
|
Adjustments for decrease (increase) in other current assets |
(9,093.50) |
|
Adjustments for decrease (increase) in other non-current assets |
(4,261.60) |
|
Adjustments for other financial assets, non-current |
0.00 |
|
Adjustments for other financial assets, current |
1,642.00 |
|
Adjustments for other bank balances |
0.00 |
|
Adjustments for increase (decrease) in trade payables, current |
14,904.90 |
|
Adjustments for increase (decrease) in trade payables, non-current |
0.00 |
|
Adjustments for increase (decrease) in other current liabilities |
594.90 |
|
Adjustments for increase (decrease) in other non-current liabilities
|
0.00 |
|
Adjustments for depreciation and amortisation expense |
19,954.60 |
|
Adjustments for impairment loss reversal of impairment loss recognised
in profit or loss |
0.00 |
|
Adjustments for provisions, current |
736.50 |
|
Adjustments for provisions, non-current |
0.00 |
|
Adjustments for other financial liabilities, current |
(524.90) |
|
Adjustments for other financial liabilities, non-current |
0.00 |
|
Adjustments for unrealised foreign exchange losses gains |
(130.60) |
|
Adjustments for dividend income |
0.00 |
|
Adjustments for interest income |
5,510.40 |
|
Adjustments for share-based payments |
11,822.30 |
|
Adjustments for fair value losses (gains) |
0.00 |
|
Adjustments for undistributed profits of associates |
0.00 |
|
Other adjustments for which cash effects are investing or financing
cash flow |
0.00 |
|
Other adjustments to reconcile profit (loss) |
0.00 |
|
Other adjustments for non-cash items |
(35.20) |
|
Share of profit and loss from partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Total adjustments for reconcile
profit (loss) |
25,898.20 |
|
Net cash flows from (used in)
operations |
15,141.50 |
|
Dividends received |
0.00 |
|
Interest paid |
0.00 |
|
Interest received |
0.00 |
|
Income taxes paid (refund) |
2,484.40 |
|
Other inflows (outflows) of cash |
0.00 |
|
Net cash flows from (used in)
operating activities |
12,657.10 |
|
Cash flows from used in
investing activities |
|
|
Cash flows from losing control of subsidiaries or other businesses |
0.00 |
|
Cash flows used in obtaining control of subsidiaries or other businesses |
3,020.00 |
|
Other cash receipts from sales of equity or debt instruments of other
entities |
0.00 |
|
Other cash payments to acquire equity or debt instruments of other entities
|
0.00 |
|
Other cash receipts from sales of interests in joint ventures |
0.00 |
|
Other cash payments to acquire interests in joint ventures |
0.00 |
|
Cash receipts from share of profits of partnership firm or association of
persons or limited liability partnerships |
0.00 |
|
Cash payment for investment in partnership firm or association of persons or
limited liability partnerships |
0.00 |
|
Proceeds from sales of property, plant and equipment |
37.60 |
|
Purchase of property, plant and equipment |
7,563.40 |
|
Proceeds from sales of investment property |
0.00 |
|
Purchase of investment property |
0.00 |
|
Proceeds from sales of intangible assets |
0.00 |
|
Purchase of intangible assets |
116.60 |
|
Proceeds from sales of intangible assets under development |
0.00 |
|
Purchase of intangible assets under development |
0.00 |
|
Proceeds from sales of goodwill |
0.00 |
|
Purchase of goodwill |
0.00 |
|
Proceeds from biological assets other than bearer plants |
0.00 |
|
Purchase of biological assets other than bearer plants |
0.00 |
|
Proceeds from government grants |
0.00 |
|
Proceeds from sales of other long-term assets |
0.00 |
|
Purchase of other long-term assets |
0.00 |
|
Cash advances and loans made to other parties |
10.00 |
|
Cash receipts from repayment of advances and loans made to other parties |
0.00 |
|
Cash payments for future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Cash receipts from future contracts, forward contracts, option contracts and
swap contracts |
0.00 |
|
Dividends received |
0.00 |
|
Interest received |
9,620.80 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
15,950.00 |
|
Net cash flows from (used in)
investing activities |
14,898.40 |
|
Cash flows from used in
financing activities |
|
|
Proceeds from changes in ownership interests in subsidiaries |
0.00 |
|
Payments from changes in ownership interests in subsidiaries |
0.00 |
|
Proceeds from issuing shares |
41.60 |
|
Proceeds from issuing other equity instruments |
0.00 |
|
Payments to acquire or redeem entity's shares |
0.00 |
|
Payments of other equity instruments |
0.00 |
|
Proceeds from exercise of stock options |
0.00 |
|
Proceeds from issuing debentures notes bonds etc |
0.00 |
|
Proceeds from borrowings |
4,110.50 |
|
Repayments of borrowings |
0.00 |
|
Payments of lease liabilities |
12,605.50 |
|
Dividends paid |
0.00 |
|
Interest paid |
2,859.80 |
|
Income taxes paid (refund) |
0.00 |
|
Other inflows (outflows) of cash |
(371.10) |
|
Net cash flows from (used in)
financing activities |
(11,684.30) |
|
Net increase (decrease) in cash
and cash equivalents before effect of exchange rate changes |
15,871.20 |
|
Effect of exchange rate changes
on cash and cash equivalents |
|
|
Effect of exchange rate changes on cash and cash equivalents |
0.00 |
|
Net increase (decrease) in cash
and cash equivalents |
15,871.20 |
|
Cash and cash equivalents cash flow statement at beginning of period
|
27,117.20 |
|
Cash and cash equivalents cash
flow statement at end of period |
42,988.40 |