Integrated Filing — IndAS



General information about company

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 20-05-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 14-05-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Fourth quarter
Nature of report standalone or consolidated Standalone
Whether results are audited or unaudited for the quarter ended Audited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Audited
Segment Reporting Single segment
Description of single segment Travel Gear, Backpacks & Related Accessories
Start date and time of board meeting 20-05-2026   17:20:00
End date and time of board meeting 20-05-2026   17:45:00
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 Declaration of unmodified opinion
Whether the company has any related party? Yes
Whether the company has entered into any Related Party transaction during the selected half year for which it wants to submit disclosure? Yes
(I) We declare that the acceptance of fixed deposits by the bans/Non-Banking Finance Company are at the terms uniformly applicable/offered to all shareholders/public NA
(II) We declare that the scheduled commercial bank, as per RBI circular RBI/DBR/2015-16/19 dated March 03, 2016, has allowed additional interest of one per cent per annum, over and above the rate of interest mentioned in the schedule of interest rates on savings or a term deposits of banks staff and their exclusive associations as well as on deposits of Chairman, Chairman & Managing Director, Executive Director or such other Executives appointed for a fixed tenure. NA
Whether the company is a high value debt listed entity according to regulation 15 (1A)? No
(a) If answer to above question is Yes, whether complying with proviso to regulation 23 (9), i.e., submitting RPT disclosures on the day of results publication?
(b) If answer to above question is No, please explain the reason for not complying.
Whether the updated Related Party Transactions (RPT) Policy (in compliance with Reg. 23 of SEBI LODR) has been uploaded on the website of the Company? Yes
Latest Date on which RPT policy is updated 13-02-2026
Indicate Company website link for updated RPT policy of the Company https://www.brandconcepts.in/wp-content/uploads/2026/05/RPT-Policy-Updated1302026.pdf
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



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
D Nature of report standalone or consolidated Standalone Standalone
1 Income
Revenue from operations 9,042.43 34,806.91
Other income 50.79 187.76
Total income 9,093.22 34,994.67
2 Expenses
(a) Cost of materials consumed 1,298.31 4,717.85
(b) Purchases of stock-in-trade 3,152.36 14,604.18
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade (613.77) (3,936.69)
(d) Employee benefit expense 1,289.35 4,967.32
(e) Finance costs 452.26 1,614.05
(f) Depreciation, depletion and amortisation expense 374.04 1,300.96
(f) Other Expenses
1 Other Expenses 3,109.56 11,596.52
Total other expenses 3,109.56 11,596.52
Total expenses 9,062.11 34,864.19
3 Total profit before exceptional items and tax 31.11 130.48
4 Exceptional items 0.00 (76.28)
5 Total profit before tax 31.11 54.20
6 Tax expense
7 Current tax (77.81) (77.81)
8 Deferred tax 32.34 35.21
9 Total tax expenses (45.47) (42.60)
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 76.58 96.80
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 76.58 96.80
17 Other comprehensive income net of taxes (24.85) (11.20)
18 Total Comprehensive Income for the period 51.73 85.60
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 6,307.66
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 0.61 0.78
Diluted earnings (loss) per share from continuing operations 0.61 0.77
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 0.61 0.78
Diluted earnings (loss) per share from continuing and discontinued operations 0.61 0.77
24 Debt equity ratio 0 0
25 Debt service coverage ratio 0 0
26 Interest service coverage ratio 0 0
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1) The above standalone audited financial results of the Company for the quarter & year ended on March 31, 2026 have been reviewed by the Audit Committee and taken on record and approved by the Board of Directors at their respective meetings held on May 20, 2026. The statutory auditors of the Company have audited the standalone financial results pursuant to Regulations 33 of SEBI (Listing obligation and Disclosure Requirements) Regulation 2015, as amended.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


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 31-03-2026
Whether results are audited or unaudited Audited
Nature of report standalone or consolidated Standalone
Assets
1 Non-current assets
Property, plant and equipment 10,416.39
Capital work-in-progress 0.00
Investment property 94.72
Goodwill 0.00
Other intangible assets 8.29
Intangible assets under development 0.00
Biological assets other than bearer plants 0.00
Investments accounted for using equity method 0.00
Non-current financial assets
Non-current investments 35.52
Trade receivables, non-current 0.00
Loans, non-current 0.00
Other non-current financial assets
1 Other non-current financial assets 467.22
Total of other non-current financial assets 467.22
Total non-current financial assets 502.74
Deferred tax assets (net) 561.96
Other non-current assets
1 Other non-current assets 0.00
Total of other non-current assets 0.00
Total non-current assets 11,584.10
2 Current assets
Inventories 12,767.73
Current financial asset
Current investments 0.00
Trade receivables, current 9,873.82
Cash and cash equivalents 10.57
Bank balance other than cash and cash equivalents 589.57
Loans, current 0.00
Other current financial assets
Total of other current financial assets 251.69
Total current financial assets 10,725.65
Current tax assets (net) 21.10
Other current assets
1 Other current assets 1,146.46
Total of other current assets 1,146.46
Total current assets 24,660.94
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 36,245.04
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 1,248.19
Other equity 7,057.55
Total equity attributable to owners of parent 8,305.74
Non controlling interest
Total equity 8,305.74
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2,017.91
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 Other non-current financial liabilities 228.60
Total of other non-current financial liabilities 228.60
Total non-current financial liabilities 2,246.51
Provisions, non-current 321.31
Deferred tax liabilities (net) 0.00
Deferred government grants, Non-current 0.00
Other non-current liabilities
1 Lease Liabilities 3,661.76
Total of other non-current liabilities 3,661.76
Total non-current liabilities 6,229.58
Current liabilities
Current financial liabilities
Borrowings, current 11,526.16
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 632.46
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 6,408.66
Total Trade payable 7,041.12
Other current financial liabilities
1 Other current financial liabilities 418.94
Total of other current financial liabilities 418.94
Total current financial liabilities 18,986.22
Other current liabilities 2,561.71
1 Lease Liabilities 949.97
2 Other current liabilities 1,611.74
Total of other current liabilities 2,561.71
Provisions, current 161.79
Current tax liabilities (Net) 0.00
Deferred government grants, Current 0.00
Total current liabilities 21,709.72
3 Liabilities directly associated with assets in disposal group classified as held for sale 0.00
4 Regulatory deferral account credit balances and related deferred tax liability 0.00
Total liabilities 27,939.30
Total equity and liabilites 36,245.04
Disclosure of notes on assets and liabilities Textual Information(1)



Text Block

Textual Information(1) 1) The above standalone audited financial results of the Company for the quarter & year ended on March 31, 2026 have been reviewed by the Audit Committee and taken on record and approved by the Board of Directors at their respective meetings held on May 20, 2026. The statutory auditors of the Company have audited the standalone financial results pursuant to Regulations 33 of SEBI (Listing obligation and Disclosure Requirements) Regulation 2015, as amended.



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 01-01-2026 01-04-2025
Date of end of reporting period 31-03-2026 31-03-2026
Whether results are audited or unaudited Audited Audited
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



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 01-01-2026 01-04-2025
B Date of end of reporting period 31-03-2026 31-03-2026
C Whether results are audited or unaudited Audited Audited
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
Total Amount of items that will not be reclassified to profit and loss
2 Income tax relating to items that will not be reclassified to profit or loss 28.78 15.13
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 (3.93) (3.93)
5 Total Other comprehensive income (24.85) (11.20)



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 31-03-2026
C Whether results are audited or unaudited Audited
D Nature of report standalone or consolidated Standalone
Statement of cash flows
Cash flows from used in operating activities
Profit before tax 54.20
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1,431.17
Adjustments for decrease (increase) in inventories (5,153.27)
Adjustments for decrease (increase) in trade receivables, current (2,487.83)
Adjustments for decrease (increase) in trade receivables, non-current 0.00
Adjustments for decrease (increase) in other current assets 117.80
Adjustments for decrease (increase) in other non-current assets 134.38
Adjustments for other financial assets, non-current 0.00
Adjustments for other financial assets, current (61.42)
Adjustments for other bank balances 346.75
Adjustments for increase (decrease) in trade payables, current 1,909.19
Adjustments for increase (decrease) in trade payables, non-current 0.00
Adjustments for increase (decrease) in other current liabilities 0.00
Adjustments for increase (decrease) in other non-current liabilities 0.00
Adjustments for depreciation and amortisation expense 1,300.95
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0.00
Adjustments for provisions, current 159.51
Adjustments for provisions, non-current 0.00
Adjustments for other financial liabilities, current 1,289.24
Adjustments for other financial liabilities, non-current 14.20
Adjustments for unrealised foreign exchange losses gains 55.30
Adjustments for dividend income 0.00
Adjustments for interest income 73.57
Adjustments for share-based payments 89.80
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 (21.70)
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0.00
Total adjustments for reconcile profit (loss) (949.50)
Net cash flows from (used in) operations (895.30)
Dividends received 0.00
Interest paid 0.00
Interest received 0.00
Income taxes paid (refund) 24.04
Other inflows (outflows) of cash (244.78)
Net cash flows from (used in) operating activities (1,164.12)
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 0.00
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 0.00
Purchase of property, plant and equipment 1,886.64
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 0.00
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 0.00
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 67.18
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) investing activities (1,819.46)
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 0.00
Proceeds from issuing other equity instruments 749.90
Payments to acquire or redeem entity's shares 0.00
Payments of other equity instruments 0.00
Proceeds from exercise of stock options 15.00
Proceeds from issuing debentures notes bonds etc 0.00
Proceeds from borrowings 0.00
Repayments of borrowings (4,316.66)
Payments of lease liabilities 1,049.73
Dividends paid 0.00
Interest paid 1,064.10
Income taxes paid (refund) 0.00
Other inflows (outflows) of cash 0.00
Net cash flows from (used in) financing activities 2,967.73
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes (15.85)
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 (15.85)
Cash and cash equivalents cash flow statement at beginning of period 26.42
Cash and cash equivalents cash flow statement at end of period 10.57





Details of Impact of Audit Qualification

Amount in (Lakhs)

Whether results are audited or unaudited Audited
Declaration of unmodified opinion or statement on impact of audit qualification Declaration of unmodified opinion
Auditor's opinion
Declaration pursuant to Regulation 33 (3) (d) of SEBI (LODR) Regulation, 2015: The company declares that its Statutory Auditor/s have issued an Audit Report with unmodified opinion for the period on Standalone results Yes
Sr No. Audit firm's name Whether the firm holds a valid peer review certificate issued by Peer Review Board of ICAI Certificate valid upto
1 FADNIS & GUPTE LLP Yes 29-02-2028


Statement on Deviation or Variation for proceeds of Public Issue, Rights Issue, Preferential Issue, Qualified Institutions Placement Etc. (1)

Amount in (Lakhs)

Mode of Fund Raising Others
Description of mode of fund raising (Applicable in case of others is selected)
Date of Raising Funds 23-09-2025
Amount Raised 749.89
Report filed for Quarter ended 31-03-2026
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 comment
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 Facility, Investment in Brand Building & Acquiring New Brands. NA 749.89 0.00 652.39 0.00 Company has issued Share Warrants of 610000 on 23.09.2025 at price of Rs. 327.80 amounting to Rs. 19,99,58,000 against which allotment was made on 03rd December 2025 after receiving 25% upfront payment of Rs. 4,99,89,500. Company further received Rs. 2,50,00,000 on 27th February 2026 as adhoc payment against balance consideration of 75 % amounting to Rs. 14.99 Crores (Balance yet to received is Rs. 12.49 Crores).


Signatory Details

Name of signatory Swati Gupta
Designation of person Company Secretary and Compliance Officer
Place Indore
Date 20-05-2026




Amount in (Lakhs)

Format for Disclosure of Related Party Transactions (applicable only for half-yearly filings i.e., 2nd and 4th quarter)
Sr No. Additional disclosure of related party transactions - applicable only in case the related party transaction relates to loans, inter-corporate deposits, advances or investments made or given by the listed entity/subsidiary. These details need to be disclosed only once, during the reporting period when such transaction was undertaken.
Details of the party (listed entity/subsidiary) entering into the transaction Details of the counterparty Type of related party transaction Details of other related party transaction Value of the related party transaction as approved by the audit committee Remarks on approval by audit committee Value of the related party transaction ratified by the audit committee Date of Audit Committee Meeting where the ratification was approved Value of transaction during the reporting period In case monies are due to either party as a result of the transaction In case any financial indebtedness is incurred to make or give loans, inter-corporate deposits, advances or investments Details of the loans, inter-corporate deposits, advances or investments Notes
Name PAN Name PAN Relationship of the counterparty with the listed entity or its subsidiary Opening balance Closing balance Nature of indebtedness (loan/ issuance of debt/ any other etc.) Details of other indebtedness Cost Tenure Nature (loan/ advance/ intercorporate deposit/ investment ) Interest Rate (%) Tenure Secured/ unsecured Purpose for which the funds will be utilised by the ultimate recipient of funds (endusage)
1 BRAND CONCEPTS LIMITED Prateek Maheshwari Managing Director (Promoter Group) Loan 500.00 Approved through Omnibus Approval 25.00 (5.35) (14.80)
2 BRAND CONCEPTS LIMITED Prateek Maheshwari Managing Director (Promoter Group) Interest paid At actuals 0.69 0.00 (0.69)
3 BRAND CONCEPTS LIMITED Prateek Maheshwari Managing Director (Promoter Group) Remuneration 84.00 Approved by the Board & Shareholders 42.00 (4.79) (4.79)
4 BRAND CONCEPTS LIMITED Prateek Maheshwari Managing Director (Promoter Group) Any other transaction Rent paid 4.00 Approved through Omnibus Approval 0.00 0.00 0.00
5 BRAND CONCEPTS LIMITED Abhinav Kumar Whole Time Director & CFO Remuneration 120.00 Approved by the Board & Shareholders 60.00 (7.58) (6.87)
6 BRAND CONCEPTS LIMITED 7E Wellness India Private Limited Associate Company Sale of goods or services 25.00 Approved through Omnibus Approval 0.14 (0.12) 0.00
7 BRAND CONCEPTS LIMITED 7E Wellness India Private Limited Associate Company Advance 200.00 Approved by the Board & Shareholders 68.50 269.61 87.94
8 BRAND CONCEPTS LIMITED 7E Wellness India Private Limited Associate Company Any other transaction Rent Headoffice received 1.00 Approved through Omnibus Approval 0.30 0.00 0.00
9 BRAND CONCEPTS LIMITED 7E Wellness India Private Limited Associate Company Any other transaction Rent warehouse received 0.50 Approved through Omnibus Approval 0.13 0.00 0.00
10 BRAND CONCEPTS LIMITED Govind Shridhar Shrikhande Independent Director Any other transaction Professional fees paid 14.16 Approved by the Board & Shareholders 7.08 0.00 0.00
11 BRAND CONCEPTS LIMITED Govind Shridhar Shrikhande Independent Director Any other transaction Sitting fees paid Approved by the Board & Shareholders 0.75 0.00 0.00
12 BRAND CONCEPTS LIMITED SARAMA Design Firm of Relative of Director Purchase of goods or services 30.00 Approved through Omnibus Approval 14.16 (1.15) 0.00
13 BRAND CONCEPTS LIMITED Mrs. Annapurna Maheshwari Non Exceutive Non Independent Director (Promoter Group) Remuneration 30.00 Approved by the Board & Shareholders 15.00 (4.86) (4.85)
14 BRAND CONCEPTS LIMITED ARA Designs Firm of Relative of Director Purchase of goods or services 50.00 Approved through Omnibus Approval 21.24 (6.48) 0.00
15 BRAND CONCEPTS LIMITED Sakshi Rathi Maheshwari Relative of Director (Promoter Group) Any other transaction Rent paid 4.00 Approved through Omnibus Approval 0.00 0.00 0.00
16 BRAND CONCEPTS LIMITED Narender Tulsidas Kabra Independent Director Any other transaction Sitting fees paid Approved by the Board & Shareholders 1.00 (0.22) 0.00
17 BRAND CONCEPTS LIMITED Kushagra Praveen Toshniwal Independent Director Any other transaction Sitting fees paid Approved by the Board & Shareholders 0.00 0.00 0.00
18 BRAND CONCEPTS LIMITED Manish Saksena Independent Director Any other transaction Consultancy Fees paid 18.00 Approved by the Board & Shareholders 10.62 (1.62) (1.62)
19 BRAND CONCEPTS LIMITED Manish Saksena Independent Director Any other transaction Sitting fees paid Approved by the Board & Shareholders 1.00 0.00 0.00
20 BRAND CONCEPTS LIMITED Industrial Filters & Fabrics Private Limited Sister Concern Any other transaction Power Charges At actuals 27.86 (5.22) (5.30)
21 BRAND CONCEPTS LIMITED Industrial Filters & Fabrics Private Limited Sister Concern Any other transaction Rent paid 50.00 Approved through Omnibus Approval 20.92 (3.19) 0.00
22 BRAND CONCEPTS LIMITED Industrial Filters & Fabrics Private Limited Sister Concern Any other transaction Rent received 25.00 Approved through Omnibus Approval 11.68 3.56 0.00
23 BRAND CONCEPTS LIMITED Industrial Filters & Fabrics Private Limited Sister Concern Loan 500.00 Approved through Omnibus Approval 0.00 0.00 0.00
24 BRAND CONCEPTS LIMITED Industrial Filters & Fabrics Private Limited Sister Concern Interest paid At actuals 10.87 0.00 0.00
Total value of transaction during the reporting period 338.94