| 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 | 13-02-2026 |
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 06-02-2026 |
| Description of presentation currency | INR |
| Level of rounding used in financial results | Lakhs |
| Reporting Type | Quarterly |
| Reporting Quarter | Third 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 | 13-02-2026 10:00:00 |
| End date and time of board meeting | 13-02-2026 11:50:00 |
| 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 |
| 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 quarter | 1 |
| Whether the disclosure for the Default on Loans and Debt Securities is applicable to the entity? | No |
| NA | |
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | Nature of report standalone or consolidated | Standalone | Standalone |
| 1 | Income | ||
| Revenue from operations | 8,833.26 | 25,764.48 | |
| Other income | 46.60 | 136.97 | |
| Total income | 8,879.86 | 25,901.45 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 1,334.01 | 3,419.54 |
| (b) | Purchases of stock-in-trade | 3,599.53 | 11,451.82 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | (1,183.20) | (3,322.92) |
| (d) | Employee benefit expense | 1,206.71 | 3,677.97 |
| (e) | Finance costs | 423.34 | 1,161.79 |
| (f) | Depreciation, depletion and amortisation expense | 134.37 | 926.92 |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 3,224.74 | 8,486.96 |
| Total other expenses | 3,224.74 | 8,486.96 | |
| Total expenses | 8,739.50 | 25,802.08 | |
| 3 | Total profit before exceptional items and tax | 140.36 | 99.37 |
| 4 | Exceptional items | (76.28) | (76.28) |
| 5 | Total profit before tax | 64.08 | 23.09 |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | (0.09) | 2.87 |
| 9 | Total tax expenses | (0.09) | 2.87 |
| 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 | 64.17 | 20.22 |
| 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 | 64.17 | 20.22 |
| 17 | Other comprehensive income net of taxes | (3.26) | 13.65 |
| 18 | Total Comprehensive Income for the period | 60.91 | 33.87 |
| 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 | 1,248.19 | 1,248.19 | |
| Face value of equity share capital | 10 | 10 | |
| 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 | 0.51 | 0.16 | |
| Diluted earnings (loss) per share from continuing operations | 0.5 | 0.16 | |
| 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 | 0.51 | 0.16 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.5 | 0.16 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
| Textual Information(1) | 1. The above standalone unaudited financial results of the Company for the quarter & nine month ended on December 31, 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 February 13, 2026. The statutory auditors of the Company have reviewed the standalone 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 results as per Ind AS 108- Operating Segment. 4. The Company has issued 6,10,000 warrants on 23rd September 2025 at Rs. 327.80 convertible into equity shares of the company to be issued on preferential basis to the promoter/promoter group of the company. 25% of the share warrants amounting to Rs. 499.89 lakhs have been received as on 02.12.2025 & the remaining amount will be received within the stipulated time period from the date of allotment. 5. During the quarters ended 30 June 2025 and 30 September 2025, the Company has charged depreciation on Plant & Machinery as per Written Down Value (WDV). The management has decided to change the method of depreciation from Written Down Value (WDV) method to Straight Line Method (SLM) based on the technical assessment. The management believes that charging depreciation on SLM basis would result in more systematic and uniform basis for providing for gradual recovery of the cost of fixed assets over their useful life and that it results in a more appropriate presentation of the financial performance and financial position of the Company.The useful life of the assets remains the same as prescribed under Schedule II of the Companies Act, 2013. The change in method of depreciation has been applied retrospectively.Consequently, depreciation has been recomputed from the date the assets were ready to use. 6. The Company has commenced commercial production at its newly established manufacturing facility located at Vikram Udyog Puri, Ujjain, Madhya Pradesh, effective July 16, 2025. The plant spans 8 acres of industrial land, with phase 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+PG products, further strengthening our position as a leading player in the lifestyle accessories and products segment. Finance Cost of Rs. 78.72 lakhs and Employee Benefit Expenses of Rs. 24.25 lakhs for the nine-month ended on December 31, 2025 are capitalised in accordance with Ind AS -16 ‘Property, Plant and Equipment’. 7. The Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Code viz Code on Wages 2019, Code on Social Security 2020, Industrial Relation Code 2020, and Occupational Safety, Health and Working Condition Code 2020 (collectively referred to as the ‘New Labour Codes’). These Codes have been made effective from November 21, 2025. The corresponding supporting rules under these codes are yet to be notified.The Company is in the process of evaluating the full impact of these new labour codes. Basis the legal clarification available as of date, the Company has estimated and accounted for incremental liability of Rs. 76.28 lakhs for Employee benefits as certified by the Actuary as Exceptional Items. 8. The Scheme of merger between IFF Overseas Private Limited (Transferor Co.) with Brand Concepts Limited (Transferee co.) was approved by the National Company Law Tribunal (NCLT) vide its ordersdated May 09, 2025 (‘the Scheme’) with retrospective appointed date April 01, 2024. Accordingly, the corresponding amounts for the quarters ended December 31, 2024 and nine months ended December 31, 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. The merger has been accounted in accordance with Appendix C of Ind AS 103 - ‘Business Combinations' as common control transaction using the pooling of interest method, 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 merger 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 the quarter ended For the nine months ended December 31,2024 December 31, 2024 (unaudited) (unaudited) Revenue from Operations As published in previous quarters 6690.11 20678.01 As revised for the effect of merger 7193.57 22608.49 Profit Before Tax As published in previous quarters 179.69 692.78 As revised for the effect of merger 131.73 622.72 Profit After Tax As published in previous quarters 178.41 528.67 As revised for the effect of merger 85.75 518.50 EPS As published in previous quarters a) Basic 1.59 4.73 b) Diluted 1.55 4.61 As revised for the effect of merger a) Basic 0.69 0.13 b) Diluted 0.67 0.13 9. The figures for the quarter ended December 31, 2025 are balancing figures between the unaudited figures in respect of nine months ended on December 31, 2025 and the unaudited published figures upto September 30, 2025 being end of the third quarter of the financial year which are subject to Limited Review. |
|---|
| Debt equity ratio | |
|---|---|
| Debt service coverage ratio | |
| Interest service coverage ratio |
| 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 | 01-10-2025 | 01-04-2025 | |||||
| Date of end of reporting period | 31-12-2025 | 31-12-2025 | |||||
| Whether results are audited or unaudited | Unaudited | Unaudited | |||||
| Nature of report standalone or consolidated | Standalone | Standalone | |||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| Total Segment Revenue | |||||||
| Less: Inter segment revenue | |||||||
| Revenue from operations | |||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| Total Profit before tax | |||||||
| i. Finance cost | |||||||
| ii. Other Unallocable Expenditure net off Unallocable income | |||||||
| Profit before tax | |||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| Total Segment Asset | |||||||
| Un-allocable Assets | null | null | |||||
| Net Segment Asset | null | null | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| Total Segment Liabilities | |||||||
| Un-allocable Liabilities | null | null | |||||
| Net Segment Liabilities | null | null | |||||
| Disclosure of notes on segments | |||||||
| 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 | 01-10-2025 | 01-04-2025 |
| B | Date of end of reporting period | 31-12-2025 | 31-12-2025 |
| C | Whether results are audited or unaudited | Unaudited | Unaudited |
| D | 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 | Gain/(loss) on remeasurement of the defined benefit plans | (3.26) | 13.65 |
| Total Amount of items that will not be reclassified to profit and loss | (3.26) | 13.65 | |
| 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 | 0.00 | 0.00 |
| 5 | Total Other comprehensive income | (3.26) | 13.65 |
| Mode of Fund Raising | Preferential Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 23-09-2025 |
| Amount Raised | 499.89 |
| Report filed for Quarter ended | 31-12-2025 |
| Monitoring Agency | Not Applicable |
| Monitoring Agency Name, if applicable | |
| Is there a Deviation / Variation in use of funds raised | No |
| 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 / Variation | false |
| Comments of the Audit Committee after review | No comments |
| Comments of the auditors, if any | No comments from auditors |
| Sr. | Original Object | Modified Object, if any | Original Allocation | Modified allocation, if any | Funds Utilised | Amount of Deviation/Variation for the quarter according to applicable object | Remarks if any |
| 1 | Working capital, Expansion of Manufacturing Fcaility, Investment in Brand building and acquiring new brands | Not Applicable | 4,99,89,500.00 | 0.00 | 70,91,822.78 | 0.00 |
| Name of signatory | Swati Gupta |
| Designation of person | Company Secretary and Compliance Officer |
| Place | Indore |
| Date | 13-02-2026 |