| 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 | 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 | Baby and Maternity products |
| Start date and time of board meeting | 13-02-2026 15:30:00 |
| End date and time of board meeting | 13-02-2026 16:27:00 |
| 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 |
| Not Applicable | |
| 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 | 74,979.60 | 2,05,117.30 | |
| Other income | 4,249.20 | 13,124.30 | |
| Total income | 79,228.80 | 2,18,241.60 | |
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 0.00 | 0.00 |
| (b) | Purchases of stock-in-trade | 39,475.40 | 1,32,299.10 |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 9,997.50 | 582.10 |
| (d) | Employee benefit expense | 10,359.90 | 32,120.80 |
| (e) | Finance costs | 1,477.60 | 3,935.60 |
| (f) | Depreciation, depletion and amortisation expense | 3,556.90 | 10,003.60 |
| (f) | Other Expenses | ||
| 1 | Other expenses | 12,361.80 | 32,989.40 |
| Total other expenses | 12,361.80 | 32,989.40 | |
| Total expenses | 77,229.10 | 2,11,930.60 | |
| 3 | Total profit before exceptional items and tax | 1,999.70 | 6,311.00 |
| 4 | Exceptional items | 4,039.80 | 3,904.50 |
| 5 | Total profit before tax | 6,039.50 | 10,215.50 |
| 6 | Tax expense | ||
| 7 | Current tax | 0.00 | 0.00 |
| 8 | Deferred tax | 1,418.30 | 2,486.60 |
| 9 | Total tax expenses | 1,418.30 | 2,486.60 |
| 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 | 4,621.20 | 7,728.90 |
| 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 | 4,621.20 | 7,728.90 |
| 17 | Other comprehensive income net of taxes | 69.90 | 55.80 |
| 18 | Total Comprehensive Income for the period | 4,691.10 | 7,784.70 |
| 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 | 10,440.20 | 10,440.20 | |
| 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 | 0.88 | 1.48 | |
| Diluted earnings (loss) per share from continuing operations | 0.88 | 1.48 | |
| 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 | 0.88 | 1.48 | |
| Diluted earnings (loss) per share from continuing and discontinued operations | 0.88 | 1.48 | |
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | ||
| 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 | Re-measurement of post-employment benefit obligations | 93.40 | 74.60 |
| Total Amount of items that will not be reclassified to profit and loss | 93.40 | 74.60 | |
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 23.50 | 18.80 |
| 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 | 69.90 | 55.80 |
| Mode of Fund Raising | Public Issues |
|---|---|
| Description of mode of fund raising (Applicable in case of others is selected) | |
| Date of Raising Funds | 10-08-2024 |
| Amount Raised | 1,60,173.50 |
| Report filed for Quarter ended | 31-12-2025 |
| Monitoring Agency | Applicable |
| Monitoring Agency Name, if applicable | ICRA Limited |
| 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 | Not Applicable |
| Comments of the Audit Committee after review | Nil |
| Comments of the auditors, if any | Nil |
| 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 | Setting up new modern stores under the BabyHug brand | Not Applicable | 9,390.00 | 0.00 | 975.60 | 0.00 | The company has taken reimbursement for INR 0.27 million in Q3 FY2026, which has been incurred earlier from its internal accruals. |
| 2 | Setting up a warehouse | Not Applicable | 1,420.00 | 0.00 | 1,420.00 | 0.00 | |
| 3 | Expenditure for lease payments for existing identified modern stores owned and operated by Company, in India | Not Applicable | 9,310.00 | 0.00 | 5,057.60 | 0.00 | The company has taken reimbursement for INR 136.79 million in Q3 FY2026, which has been incurred earlier from its internal accruals. |
| 4 | Investment in Subsidiary, Digital Age for Setting up new modern stores under the FirstCry brand and other home brands of Company | Not Applicable | 16,900.00 | 0.00 | 5,112.70 | 0.00 | The company has taken reimbursement for INR 18.37 million in Q3 FY2026, which has been incurred earlier from its internal accruals. |
| 5 | Investment in Subsidiary, Digital Age for Lease payments for existing identified modern stores owned and controlled by Digital Age in India | Not Applicable | 13,060.00 | 0.00 | 7,530.30 | 0.00 | The company has taken reimbursement for INR 133.72 million in Q3 FY2026, which has been incurred earlier from its internal accruals. |
| 6 | Investment in Subsidiary, FirstCry Trading for overseas expansion by Setting up new modern stores | Not Applicable | 7,260.00 | 0.00 | 192.20 | 0.00 | |
| 7 | Investment in Subsidiary, FirstCry Trading for overseas expansion by Setting up warehouse(s) | Not Applicable | 8,300.00 | 0.00 | 940.60 | 0.00 | |
| 8 | Investment in Subsidiary, Globalbees Brands towards acquisition of additional stake in step-down Subsidiaries | Not Applicable | 16,900.00 | 0.00 | 10,481.10 | 0.00 | |
| 9 | Sales and marketing initiatives | Not Applicable | 20,000.00 | 0.00 | 16,478.00 | 0.00 | |
| 10 | Technology and data science cost including cloud and server hosting related costs | Not Applicable | 5,760.00 | 0.00 | 3,920.60 | 0.00 | |
| 11 | Funding inorganic growth through acquisition and other strategic initiatives and general corporate purposes | Not Applicable | 51,873.50 | 0.00 | 25,406.10 | 0.00 | The company has taken reimbursement for INR 2.26 million in Q3 FY2026, which has been incurred earlier from its internal accruals |
| Name of signatory | Mandar Joshi |
| Designation of person | Company Secretary and Compliance Officer |
| Place | Pune |
| Date | 13-02-2026 |