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 |
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 |
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 |
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 |
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 |
01-10-2025 |
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 |
Consolidated |
Consolidated |
| 1 |
Income |
|
Revenue from operations |
2,42,363.10 |
6,38,527.60 |
|
Other income |
5,683.70 |
14,349.30 |
|
Total income |
2,48,046.80 |
6,52,876.90 |
| 2 |
Expenses |
| (a) |
Cost of materials consumed |
20,167.50 |
66,886.40 |
| (b) |
Purchases of stock-in-trade |
1,19,404.50 |
3,21,921.50 |
| (c) |
Changes in inventories of finished goods,
work-in-progress and stock-in-trade |
18,476.20 |
16,638.90 |
| (d) |
Employee benefit expense |
19,727.50 |
60,347.60 |
| (e) |
Finance costs |
3,919.20 |
11,925.60 |
| (f) |
Depreciation, depletion and amortisation expense
|
10,352.10 |
30,306.70 |
| (f) |
Other Expenses |
| 1 |
Other Expenses |
54,887.80 |
1,53,506.30 |
|
Total other expenses |
54,887.80 |
1,53,506.30 |
|
Total expenses |
2,46,934.80 |
6,61,533.00 |
| 3 |
Total profit before exceptional items and tax |
1,112.00 |
(8,656.10) |
| 4 |
Exceptional items |
(1,631.40) |
(2,620.00) |
| 5 |
Total profit before tax |
(519.40) |
(11,276.10) |
| 6 |
Tax expense |
|
| 7 |
Current tax |
1,429.10 |
3,068.90 |
| 8 |
Deferred tax |
1,891.90 |
1,200.10 |
| 9 |
Total tax expenses |
3,321.00 |
4,269.00 |
| 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 |
(3,840.40) |
(15,545.10) |
| 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 |
(3,840.40) |
(15,545.10) |
| 17 |
Other comprehensive income net of taxes |
214.40 |
159.60 |
| 18 |
Total Comprehensive Income for the period |
(3,626.00) |
(15,385.50) |
| 19 |
Total profit or loss, attributable to
|
|
|
|
Profit or loss, attributable to owners of parent |
(2,843.40) |
(10,991.50) |
|
Total profit or loss, attributable to non-controlling interests |
(997.00) |
(4,553.60) |
| 20 |
Total Comprehensive income for the period attributable to |
|
|
|
Comprehensive income for the period attributable to owners of parent |
210.90 |
161.50 |
|
Total comprehensive income for the period attributable to owners of parent non-controlling
interests |
3.50 |
(1.90) |
| 21 |
Details of equity share capital |
|
|
Paid-up equity share capital |
9,662.80 |
9,662.80 |
|
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 |
-0.59 |
-2.27 |
|
Diluted earnings (loss) per share from continuing operations |
-0.59 |
-2.27 |
| 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 |
-0.59 |
-2.27 |
|
Diluted earnings (loss) per share from
continuing and discontinued operations |
-0.59 |
-2.27 |
| 24 |
Debt equity ratio |
|
|
| 25 |
Debt service coverage ratio |
|
|
| 26 |
Interest service coverage ratio |
|
|
| 27 |
Disclosure of notes on financial results |
|
Remarks
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 |
01-10-2025 |
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 |
Consolidated |
Consolidated |
| 1 |
Segment Revenue (Income) |
|
(net sale/income from each segment should
be disclosed) |
| 1 |
India multi-channel |
1,64,576.20 |
4,26,346.00 |
| 2 |
International |
27,959.10 |
72,256.90 |
| 3 |
Globalbees |
51,503.60 |
1,43,436.30 |
| 4 |
Others |
1,077.90 |
3,502.10 |
|
Total Segment Revenue |
2,45,116.80 |
6,45,541.30 |
|
Less: Inter segment revenue |
2,753.70 |
7,013.70 |
|
Revenue from operations |
2,42,363.10 |
6,38,527.60 |
| 2 |
Segment Result |
|
Profit (+) / Loss (-) before tax and
interest from each segment |
| 1 |
India multi-channel |
9,321.30 |
19,139.40 |
| 2 |
International |
(3,743.80) |
(8,810.60) |
| 3 |
Globalbees |
(649.60) |
(3,802.10) |
| 4 |
Others |
309.10 |
862.70 |
|
Total Profit before tax |
5,237.00 |
7,389.40 |
|
i. Finance cost |
3,919.20 |
11,925.60 |
|
ii. Other Unallocable Expenditure net off Unallocable income |
1,837.10 |
6,739.80 |
|
Profit before tax |
(519.30) |
(11,276.00) |
| 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 |
01-10-2025 |
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 |
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 |
157.80 |
119.70 |
|
Total Amount of items that will not be reclassified to profit and loss |
157.80 |
119.70 |
| 2 |
Income tax relating to items that will not be reclassified to profit or loss |
38.30 |
28.70 |
| 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 |
126.80 |
91.60 |
|
Total Amount of items that will be reclassified to profit and loss |
126.80 |
91.60 |
| 4 |
Income tax relating to items that will be reclassified to profit or loss |
31.90 |
23.00 |
| 5 |
Total Other comprehensive income |
214.40 |
159.60 |