BCONCEPTS2024-04-012024-06-30 BCONCEPTS2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member BCONCEPTS2024-06-30 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543442 BCONCEPTS NOTLISTED Brand Concepts Limited Equity 2024-04-01 2025-03-31 2024-08-12 2024-08-06 INR Lakhs First quarter 11:00:00 13:10:00 2024-08-12 2024-08-12 Not applicable Single segment 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. 2024-04-01 2024-06-30 Unaudited Consolidated 693117000.00 1751000.00 694868000.00 0.00 344365000.00 -1800000.00 68193000.00 23772000.00 27385000.00 208738000.00 670653000.00 24215000.00 0.00 24215000.00 11327000.00 -4330000.00 6997000.00 0.00 17218000.00 0.00 0.00 0.00 0.00 17218000.00 369000.00 17587000.00 0.00 0.00 111578000.00 10 1.55 1.51 0.00 0.00 1.55 1.51 Notes: 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 unaudited financial results of the Company for the quarter ended on June 30,2024 have been reviewed by the Audit Committee and taken on record and approved by the Board of Directors of Parent Company at their respective meetings held on August 12, 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 unaudited 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 standalone and consolidated financial statements as per Ind AS 108- Operating Segment. 5) The Scheme of Amalgamation with M/s IFF Overseas Private Limited (Transferor Company) was approved by the Stock Exchanges. The scheme has been filed with the National Company Law Tribunal (NCLT) for approval. The proposed appointed date 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 and year up to the date of 30th June, 2024. 6) The quarterly and year to date standalone and consolidated financial results of the Company for the quarter ended on June 30, 2023 have been reviewed by the previous auditors M/s. Maheshwari and Gupta, Chartered Accountants, who have expressed an unmodified conclusion on those financial information vide their reports dated May 25, 2023 . The standalone and consolidated financial results of the Company for the quarter & year ended on March 31, 2024 have been audited by Fadnis & Gupte LLP, Chartered Accountants, the auditors appointed in the last Annual General Meeting (AGM). 7) The company has not accounted for its share in loss of its Associate company amounting to Rs. 3.38 Lakhs fo the quarter ended on June 30, 2024, since its share of total loss have exceeded the carrying value of investments which is in accordance with IndAS 28 'Investment in Associate & Joint Ventures'. Other 208738000.00 -369000.00 0.00