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-Apr-2024
Date of end of financial year	31-Mar-2025
Date of board meeting when results were approved	15-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange	07-May-2025
Description of presentation currency	INR (in Actuals)
Reporting Type	Quarterly
Reporting Quarter	Fourth quarter
Nature of report standalone or consolidated	Consolidated
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	Retail - Travel Gear & Related Accessories
Start date and time of board meeting	15-May-2025   15:40:00
End date and time of board meeting	15-May-2025   16:35:00
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

Financial Results Ind-AS
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
D	Nature of report standalone or consolidated	Consolidated	Consolidated
Part I	Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column.
1	Income
	Revenue from operations	659061000	2726862000
	Other income	3300000	7929000
	Total income	662361000	2734791000
2	Expenses
(a)	Cost of materials consumed	0	0
(b)	Purchases of stock-in-trade	333512000	1463987000
(c)	Changes in inventories of finished goods, work-in-progress and stock-in-trade	-24949000	-108428000
(d)	Employee benefit expense	77336000	288254000
(e)	Finance costs	29421000	102418000
(f)	Depreciation, depletion and amortisation expense	28259000	113469000
(f)	Other Expenses
1	Other Expenses	204685000	791716000
	Total other expenses	204685000	791716000
	Total expenses	648264000	2651416000
3	Total profit before exceptional items and tax	14097000	83375000
4	Exceptional items	0	0
5	Total profit before tax	14097000	83375000
6	Tax expense
7	Current tax	5863000	33852000
8	Deferred tax	-4823000	-16401000
9	Total tax expenses	1040000	17451000
10	Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement	0	0
11	Net Profit Loss for the period from continuing operations	13057000	65924000
12	Profit (loss) from discontinued operations before tax	0	0
13	Tax expense of discontinued operations	0	0
14	Net profit (loss) from discontinued operation after tax	0	0
15	Share of profit (loss) of associates and joint ventures accounted for using equity method	0	0
16	Total profit (loss) for period	13057000	65924000
17	Other comprehensive income net of taxes	1132000	1602000
18	Total Comprehensive Income for the period	14189000	67526000
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	112178000	112178000
	Face value of equity share capital	10	10
27	Details of debt securities
22	Reserves excluding revaluation reserve		601190000
23	Earnings per share
i	Earnings per equity share for continuing operations
	Basic earnings (loss) per share from continuing operations	1.16	5.89
	Diluted earnings (loss) per share from continuing operations	1.13	5.75
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	1.16	5.89
	Diluted earnings (loss) per share from continuing and discontinued operations	1.13	5.75
24	Debt equity ratio
25	Debt service coverage ratio
26	Interest service coverage ratio
27	Disclosure of notes on financial results

Remarks
Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio

Statement of Asset and Liabilities
Particulars		Year ended (dd-mm-yyyy)
Date of start of reporting period		01-Apr-2024
Date of end of reporting period		31-Mar-2025
Whether results are audited or unaudited		Audited
Nature of report standalone or consolidated		Consolidated
	Assets
1	Non-current assets
	Property, plant and equipment	521632000
	Capital work-in-progress	229525000
	Investment property	0
	Goodwill	0
	Other intangible assets	354000
	Intangible assets under development	0
	Biological assets other than bearer plants	0
	Investments accounted for using equity method	0
	Non-current financial assets
	Non-current investments	0
	Trade receivables, non-current	0
	Loans, non-current	0
	Other non-current financial assets	43082000
	Total non-current financial assets	43082000
	Deferred tax assets (net)	35530000
	Other non-current assets	13438000
	Total non-current assets	843561000
2	Current assets
	Inventories	622822000
	Current financial asset
	Current investments	0
	Trade receivables, current	726661000
	Cash and cash equivalents	2518000
	Bank balance other than cash and cash equivalents	83583000
	Loans, current	0
	Other current financial assets	72714000
	Total current financial assets	885476000
	Current tax assets (net)
	Other current assets	107033000
	Total current assets	1615331000
3	Non-current assets classified as held for sale
4	Regulatory deferral account debit balances and related deferred tax Assets
	Total assets	2458892000
	Equity and liabilities
1	Equity
	Equity attributable to owners of parent
	Equity share capital	112178000
	Other equity	596454000
	Total equity attributable to owners of parent	708632000
	Non controlling interest
	Total equity	708632000
2	Liabilities
	Non-current liabilities
	Non-current financial liabilities
	Borrowings, non-current	188564000
	Trade payables, non-current
	(A) Total outstanding dues of micro enterprises and small enterprises	0
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	0
	Total Trade payable	0
	Other non-current financial liabilities	21440000
	Total non-current financial liabilities	210004000
	Provisions, non-current	14424000
	Deferred tax liabilities (net)
	Deferred government grants, Non-current
	Other non-current liabilities	298268000
	Total non-current liabilities	522696000
	Current liabilities
	Current financial liabilities
	Borrowings, current	689456000
	Trade payables, current
	(A) Total outstanding dues of micro enterprises and small enterprises	53829000
	(B) Total outstanding dues of creditors other than micro enterprises and small enterprises	339206000
	Total Trade payable	393035000
	Other current financial liabilities	35314000
	Total current financial liabilities	1117805000
	Other current liabilities	91032000
	Provisions, current	18727000
	Current tax liabilities (Net)	0
	Deferred government grants, Current	0
	Total current liabilities	1227564000
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	1750260000
	Total equity and liabilites	2458892000
	Disclosure of notes on assets and liabilities

Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results
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-Jan-2025	01-Apr-2024
Date of end of reporting period		31-Mar-2025	31-Mar-2025
Whether accounts are audited or unaudited		Audited	Audited
Nature of report standalone or consolidated		Consolidated	Consolidated
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
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-Jan-2025	01-Apr-2024
B	Date of end of reporting period	31-Mar-2025	31-Mar-2025
C	Whether results are audited or unaudited	Audited	Audited
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
	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	-1132000	-1602000
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	1132000	1602000

Cash flow statement, indirect
Particulars				Year ended (dd-mm-yyyy)
A	Date of start of reporting period			2024-04-01
B	Date of end of reporting period			2025-03-31
C	Whether results are audited or unaudited			Audited
D	Nature of report standalone or consolidated			Consolidated
Part I	Blue color marked fields are non-mandatory.
	Statement of cash flows
	Cash flows from used in operating activities
	Profit before tax			83375000
	Adjustments for reconcile profit (loss)
	Adjustments for finance costs			67327000
	Adjustments for decrease (increase) in inventories			-108428000
	Adjustments for decrease (increase) in trade receivables, current			-242078000
	Adjustments for decrease (increase) in trade receivables, non-current			0
	Adjustments for decrease (increase) in other current assets			-13438000
	Adjustments for decrease (increase) in other non-current assets			-9224000
	Adjustments for other financial assets, non-current			-97554000
	Adjustments for other financial assets, current			-12376000
	Adjustments for other bank balances			0
	Adjustments for increase (decrease) in trade payables, current			56213000
	Adjustments for increase (decrease) in trade payables, non-current			0
	Adjustments for increase (decrease) in other current liabilities			0
	Adjustments for increase (decrease) in other non-current liabilities			8069000
	Adjustments for depreciation and amortisation expense			113469000
	Adjustments for impairment loss reversal of impairment loss recognised in profit or loss			0
	Adjustments for provisions, current			4191000
	Adjustments for provisions, non-current			10809000
	Adjustments for other financial liabilities, current			11267000
	Adjustments for other financial liabilities, non-current			8019000
	Adjustments for unrealised foreign exchange losses gains			1561000
	Adjustments for dividend income			0
	Adjustments for interest income			6087000
	Adjustments for share-based payments			70812000
	Adjustments for fair value losses (gains)			-1358000
	Adjustments for undistributed profits of associates			0
	Other adjustments for which cash effects are investing or financing cash flow			0
	Other adjustments to reconcile profit (loss)			0
	Other adjustments for non-cash items			35268000
	Share of profit and loss from partnership firm or association of persons or limited liability partnerships			0
	Total adjustments for reconcile profit (loss)			-103538000
	Net cash flows from (used in) operations			-20163000
	Dividends received			0
	Interest paid			0
	Interest received			0
	Income taxes paid (refund)			31263000
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) operating activities			-51426000
	Cash flows from used in investing activities
	Cash flows from losing control of subsidiaries or other businesses			0
	Cash flows used in obtaining control of subsidiaries or other businesses			0
	Other cash receipts from sales of equity or debt instruments of other entities			0
	Other cash payments to acquire equity or debt instruments of other entities			0
	Other cash receipts from sales of interests in joint ventures			0
	Other cash payments to acquire interests in joint ventures			0
	Cash receipts from share of profits of partnership firm or association of persons or limited liability partnerships			0
	Cash payment for investment in partnership firm or association of persons or limited liability partnerships			0
	Proceeds from sales of property, plant and equipment			0
	Purchase of property, plant and equipment			265184000
	Proceeds from sales of investment property			0
	Purchase of investment property			0
	Proceeds from sales of intangible assets			0
	Purchase of intangible assets			0
	Proceeds from sales of intangible assets under development			0
	Purchase of intangible assets under development			0
	Proceeds from sales of goodwill			0
	Purchase of goodwill			0
	Proceeds from biological assets other than bearer plants			0
	Purchase of biological assets other than bearer plants			0
	Proceeds from government grants			0
	Proceeds from sales of other long-term assets			0
	Purchase of other long-term assets			0
	Cash advances and loans made to other parties			0
	Cash receipts from repayment of advances and loans made to other parties			0
	Cash payments for future contracts, forward contracts, option contracts and swap contracts			0
	Cash receipts from future contracts, forward contracts, option contracts and swap contracts			0
	Dividends received			0
	Interest received			2887000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			0
	Net cash flows from (used in) investing activities	-262297000
	Cash flows from used in financing activities
	Proceeds from changes in ownership interests in subsidiaries			0
	Payments from changes in ownership interests in subsidiaries			0
	Proceeds from issuing shares			0
	Proceeds from issuing other equity instruments			0
	Payments to acquire or redeem entity's shares			0
	Payments of other equity instruments			0
	Proceeds from exercise of stock options			850000
	Proceeds from issuing debentures notes bonds etc			0
	Proceeds from borrowings			0
	Repayments of borrowings			-456455000
	Payments of lease liabilities			90468000
	Dividends paid			0
	Interest paid			67327000
	Income taxes paid (refund)			0
	Other inflows (outflows) of cash			11833000
	Net cash flows from (used in) financing activities			311343000
	Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes			-2380000
	Effect of exchange rate changes on cash and cash equivalents
	Effect of exchange rate changes on cash and cash equivalents			0
	Net increase (decrease) in cash and cash equivalents			-2380000
	Cash and cash equivalents cash flow statement at beginning of period			4896000
	Cash and cash equivalents cash flow statement at end of period			2516000