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-Apr-2024
Date of end of financial year 31-Mar-2025
Date of board meeting when results were approved 26-May-2025
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 19-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 Multi segment
Description of single segment
Start date and time of board meeting 26-May-2025   15:30:00
End date and time of board meeting 26-May-2025   16:40:00
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 Not applicable



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 19303150000 76596140000
Other income 484680000 1504770000
Total income 19787830000 78100910000
2 Expenses
(a) Cost of materials consumed 2228950000 7317780000
(b) Purchases of stock-in-trade 11021170000 45350070000
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade -1186780000 -4682120000
(d) Employee benefit expense 2293180000 7284380000
(e) Finance costs 376350000 1583260000
(f) Depreciation, depletion and amortisation expense 1075380000 4045670000
(f) Other Expenses
1 Other Expenses 4787800000 19026290000
Total other expenses 4787800000 19026290000
Total expenses 20596050000 79925330000
3 Total profit before exceptional items and tax -808220000 -1824420000
4 Exceptional items -367370000 -495530000
5 Total profit before tax -1175590000 -2319950000
6 Tax expense
7 Current tax 13350000 351150000
8 Deferred tax -73650000 -23030000
9 Total tax expenses -60300000 328120000
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 -1115290000 -2648070000
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 -1115290000 -2648070000
17 Other comprehensive income net of taxes 17940000 21560000
18 Total Comprehensive Income for the period -1097350000 -2626510000
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent -767420000 -1914670000
Total profit or loss, attributable to non-controlling interests -347870000 -733400000
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent -749760000 -1893630000
Total comprehensive income for the period attributable to owners of parent non-controlling interests -347590000 -732880000
21 Details of equity share capital
Paid-up equity share capital 964930000 964930000
Face value of equity share capital 2 2
27 Details of debt securities
22 Reserves excluding revaluation reserve 46449310000
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations -1.6 -4.11
Diluted earnings (loss) per share from continuing operations -1.6 -4.11
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 -1.6 -4.11
Diluted earnings (loss) per share from continuing and discontinued operations -1.6 -4.11
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 7296840000
Capital work-in-progress 68220000
Investment property 0
Goodwill 7781540000
Other intangible assets 11536160000
Intangible assets under development 50000
Biological assets other than bearer plants 0
Investments accounted for using equity method 0
Non-current financial assets
Non-current investments 50080000
Trade receivables, non-current 0
Loans, non-current 0
Other non-current financial assets 11080870000
Total non-current financial assets 11130950000
Deferred tax assets (net) 1878220000
Other non-current assets 3569250000
Total non-current assets 43261230000
2 Current assets
Inventories 21304780000
Current financial asset
Current investments 50000
Trade receivables, current 2825160000
Cash and cash equivalents 2711720000
Bank balance other than cash and cash equivalents 14344010000
Loans, current 210000
Other current financial assets 556410000
Total current financial assets 20437560000
Current tax assets (net) 0
Other current assets 3575060000
Total current assets 45317400000
3 Non-current assets classified as held for sale 0
4 Regulatory deferral account debit balances and related deferred tax Assets 0
Total assets 88578630000
Equity and liabilities
1 Equity
Equity attributable to owners of parent
Equity share capital 964930000
Other equity 46449310000
Total equity attributable to owners of parent 47414240000
Non controlling interest 5387840000
Total equity 52802080000
2 Liabilities
Non-current liabilities
Non-current financial liabilities
Borrowings, non-current 2099890000
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 9944340000
Total non-current financial liabilities 12044230000
Provisions, non-current 322390000
Deferred tax liabilities (net) 2145340000
Deferred government grants, Non-current 0
Other non-current liabilities 566270000
Total non-current liabilities 15078230000
Current liabilities
Current financial liabilities
Borrowings, current 3432800000
Trade payables, current
(A) Total outstanding dues of micro enterprises and small enterprises 1197240000
(B) Total outstanding dues of creditors other than micro enterprises and small enterprises 8079270000
Total Trade payable 9276510000
Other current financial liabilities 5338280000
Total current financial liabilities 18047590000
Other current liabilities 2557890000
Provisions, current 76530000
Current tax liabilities (Net) 16310000
Deferred government grants, Current 0
Total current liabilities 20698320000
3 Liabilities directly associated with assets in disposal group classified as held for sale 0
4 Regulatory deferral account credit balances and related deferred tax liability 0
Total liabilities 35776550000
Total equity and liabilites 88578630000
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)
1 India multi-channel 13373430000 52784900000
2 International 2053780000 8585520000
3 Globalbees 3984440000 15777020000
4 Others 109020000 425030000
Total Segment Revenue 19520670000 77572470000
Less: Inter segment revenue 217520000 217520000
Revenue from operations 19303150000 76596140000
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
1 India multi-channel 534010000 2332910000
2 International -354980000 -1583340000
3 Globalbees -234880000 -791300000
4 Others 28390000 94260000
Total Profit before tax -27460000 52530000
i. Finance cost 376350000 376350000
ii. Other Unallocable Expenditure net off Unallocable income 771780000 771780000
Profit before tax -1175590000 -2319950000
3 (Segment Asset - Segment Liabilities)
Segment Asset
1 India multi-channel 0 0
2 International 0 0
3 Globalbees 0 0
4 Others 0 0
Total Segment Asset 0 0
Un-allocable Assets 0 0
Net Segment Asset 0 0
4 Segment Liabilities
Segment Liabilities
1 India multi-channel 0 0
2 International 0 0
3 Globalbees 0 0
4 Others 0 0
Total Segment Liabilities 0 0
Un-allocable Liabilities 0 0
Net Segment Liabilities 0 0
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
1 Re-measurement of post-employment benefit obligations -4080000 -3710000
Total Amount of items that will not be reclassified to profit and loss -4080000 -3710000
2 Income tax relating to items that will not be reclassified to profit or loss -1260000 -1320000
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 25970000 32010000
Total Amount of items that will be reclassified to profit and loss 25970000 32010000
4 Income tax relating to items that will be reclassified to profit or loss 5210000 8060000
5 Total Other comprehensive income 17940000 21560000



Cash flow statement, indirect
Particulars Year ended (dd-mm-yyyy)
A Date of start of reporting period 01-Apr-2024
B Date of end of reporting period 31-Mar-2025
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 -2319950000
Adjustments for reconcile profit (loss)
Adjustments for finance costs 1583260000
Adjustments for decrease (increase) in inventories -5208390000
Adjustments for decrease (increase) in trade receivables, current -748100000
Adjustments for decrease (increase) in trade receivables, non-current 0
Adjustments for decrease (increase) in other current assets 590740000
Adjustments for decrease (increase) in other non-current assets -1305500000
Adjustments for other financial assets, non-current 0
Adjustments for other financial assets, current 46950000
Adjustments for other bank balances 0
Adjustments for increase (decrease) in trade payables, current 197050000
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 800490000
Adjustments for depreciation and amortisation expense 4045670000
Adjustments for impairment loss reversal of impairment loss recognised in profit or loss 0
Adjustments for provisions, current 89190000
Adjustments for provisions, non-current 0
Adjustments for other financial liabilities, current 75470000
Adjustments for other financial liabilities, non-current 0
Adjustments for unrealised foreign exchange losses gains 26390000
Adjustments for dividend income 0
Adjustments for interest income 920410000
Adjustments for share-based payments 1542460000
Adjustments for fair value losses (gains) -1736530000
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 2735430000
Share of profit and loss from partnership firm or association of persons or limited liability partnerships 0
Total adjustments for reconcile profit (loss) 1814170000
Net cash flows from (used in) operations -505780000
Dividends received 0
Interest paid 0
Interest received 0
Income taxes paid (refund) 328670000
Other inflows (outflows) of cash 0
Net cash flows from (used in) operating activities -834450000
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 1576680000
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 2025520000
Proceeds from sales of investment property 0
Purchase of investment property 0
Proceeds from sales of intangible assets 0
Purchase of intangible assets 28890000
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 360610000
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 434130000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -11548090000
Net cash flows from (used in) investing activities -14384440000
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 16680560000
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 0
Proceeds from issuing debentures notes bonds etc 0
Proceeds from borrowings 1713480000
Repayments of borrowings 808010000
Payments of lease liabilities 2189240000
Dividends paid 0
Interest paid 579820000
Income taxes paid (refund) 0
Other inflows (outflows) of cash -503320000
Net cash flows from (used in) financing activities 14313650000
Net increase (decrease) in cash and cash equivalents before effect of exchange rate changes -905240000
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 -905240000
Cash and cash equivalents cash flow statement at beginning of period 3616960000
Cash and cash equivalents cash flow statement at end of period 2711720000