BCONCEPTS2023-10-012023-12-31 BCONCEPTS2023-10-012023-12-31 BCONCEPTS2023-10-012023-12-31in-bse-fin:OneOperatingExpenses01Member BCONCEPTS2023-10-012023-12-31in-bse-fin:FourOperatingExpenses01Member BCONCEPTS2023-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543442 BCONCEPTS 0 Brand Concepts Limited Equity 2023-04-01 2024-03-31 2024-02-08 2024-02-01 INR Lakhs Third quarter 13:00:00 14:45:00 2024-02-08 2024-02-08 Not applicable Single segment The Company is dealing in Travel Gear & related Accessories. The Company does not have any geopgraphical/other segment hence no serparate reportable segments as defined in Ind AS 108 Operating Segments notified under Companies (Indian Accounting Standards) Rules 2015. 2023-10-01 2023-12-31 Unaudited Consolidated 655149000.00 4262000.00 659411000.00 0.00 448095000.00 -118527000.00 58409000.00 17390000.00 16260000.00 191061000.00 612688000.00 46723000.00 0.00 46723000.00 16674000.00 -567000.00 16107000.00 0.00 30616000.00 0.00 0.00 0.00 0.00 30616000.00 187000.00 30803000.00 0.00 0.00 0.00 0.00 111078000.00 10 2.83 2.76 0.00 0.00 2.83 2.76 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 ended 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 8, 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. 5) The Board of Directors have approved Scheme of Amalgamation with M/s IFF Overseas Private Limited (Transferor Company), subject to the approval by shareholders and creditors of both the companies, approvals by Stock Exchanges, Registrar of Companies and other competent authorities, and subject to sanction by National Company Law Tribunal (NCLT). The appointed date proposed is 1st April, 2024. The transferor company is under the control of the promoters. No effect has been given and none is required, in the financial results for the quarter ended December 2023 6) The quarterly and nine months ended standalone and consolidated financial results of the Company for the previous quarters ended on December 31, 2022 and for the year ended on March 31, 2023 have been reviewed/ audited by the previous auditors M/s. Maheshwari and Gupta, Chartered Accountants, who have expressed an unmodified conclusion/ opinion on those financial information/ statements vide their reports dated February 03, 2023 and May 25, 2023 respectively. The standalone and consolidated financial results of the Company for the quarter ended on September 30, 2023 and December 31, 2023 have been reviewed by Fadnis & Gupte LLP, Chartered Accountants, the auditors appointed in the last Annual General Meeting (AGM). Single segment 2023-04-01 2023-12-31 Unaudited Consolidated 1925090000.00 11565000.00 1936655000.00 0.00 1205692000.00 -209600000.00 172088000.00 46132000.00 41649000.00 531901000.00 1787862000.00 148793000.00 0.00 148793000.00 51131000.00 -1266000.00 49865000.00 0.00 98928000.00 0.00 0.00 0.00 0.00 98928000.00 417000.00 99345000.00 0.00 0.00 0.00 0.00 111078000.00 10 9.16 8.92 0.00 0.00 9.16 8.92 Other Expenses 191061000.00 Other Expenses 531901000.00 -187000.00 -417000.00 0.00 0.00