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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">1) The consolidated financial results include Brand Concepts Limited (“the Parent”) and it’s associate entity 7E Wellness Private Limited (the Parent and it’s Associate together referred to as “the Group”).   2) The above standalone and consolidated financial results of the Company/ Group for the quarter and nine months ended on December 31,2023 have been reviewed by the Audit Committee and taken on record and approved by the Board of Directors of Parent at their respective meetings held on February 08, 2024. The statutory auditors of the Company have reviewed the standalone and consolidated financial results pursuant to Regulations 33 of SEBI (Listing obligation and Discloser Requirements) Regulation 2015, as amended.   3) The above financial results have been prepared in accordance with the recognition and measurement principles stated therein prescribed under Section 133 of the Companies Act, 2013 read with the relevant rules issued thereunder and other accounting principles generally accepted in India and in compliance with Regulations 33 of SEBI (Listing obligation and Discloser Requirements).   4) The management of the Company has identified  Travel Gear and related accessories  as the single reportable operating segment for the continued operations in the consolidated financial statements as per Ind AS 108- Operating Segment.</in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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