FIRSTCRY2024-04-012024-06-30 FIRSTCRY2024-04-012024-06-30in-bse-fin:OneOperatingExpenses01Member FIRSTCRY2024-06-30 FIRSTCRY2024-04-012024-06-30in-bse-fin:OneItemsThatWillNotBeReclassifiedToProfitAndLoss01Member iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 544226 FIRSTCRY NOTLISTED Brainbees Solutions Limited Equity 2024-04-01 2025-03-31 2024-08-30 2024-08-23 INR Millions First quarter 15:30:00 16:50:00 2024-08-30 2024-08-30 Not applicable Single segment Baby and Maternity products 2024-04-01 2024-06-30 Unaudited Standalone 5478750000.00 300920000.00 5779670000.00 0.00 3770090000.00 -247650000.00 795660000.00 129130000.00 339360000.00 994760000.00 5781350000.00 -1680000.00 0.00 -1680000.00 0.00 -4050000.00 -4050000.00 0.00 2370000.00 0.00 0.00 0.00 0.00 2370000.00 1830000.00 4200000.00 4200000.00 0.00 896320000.00 2 0.01 0.01 0.00 0.00 0.01 0.01 In terms of Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) 2015, as amended, these standalone and consolidated financial results ( financial results ) for the quarter ended June 30, 2024 have been recommended by the Audit Committee and have been approved by the Board of Directors of Brainbees Solutions Limited ( Brainbees or the Company ) at their respective meetings held on August 30, 2024 and have been subjected to limited review by statutory auditors of the Company. Subsequent to the quarter ended June 30, 2024, the Company has completed an Initial Public Offering ( lPO ) of 90,194,432 equity shares with a face value of INR 2 each at an issue price of INR 465 per share (includes 71,258 equity shares issued to eligible employees with a face value of INR 2 each at an issue price of INR 421 per share), comprising fresh issue of 35,834,699 shares and offer for sale of 54,359,733 shares. The Company's equity shares are listed on the National Stock Exchange of India Limited (NSE) and BSE Limited (BSE) on August 13, 2024. Thus, these financial results for the quarter ended June 30, 2024, are prepared for the first time in compliance with Regulation 33 of the SEBI (Listing Obligations and Disclosure Requirements) 2015, as amended. The results for the quarter ended March 31, 2024 are extracted as balancing figures between the audited annual financial statements for the year ended March 31, 2024 and the audited interim financial statements for the nine months ended December 31, 2023. The audit of the interim financial statements for the nine months ended December 31, 2023 was conducted for the purpose of the Initial Public Offering ( IPO ). The results for the corresponding quarter ended June 30, 2023 are extracted from the audited special purpose interim financial statements. The audit of the special purpose interim financial statements for the quarter ended June 30, 2023 was conducted for the purpose of the Initial Public Offering ( IPO ). These unaudited standalone and consolidated financial results are prepared in accordance with Indian Accounting Standards ( referred to as Ind AS ) as prescribed under Section 133 of the Companies Act, 2013 read with Companies (Indian Accounting Standards) Rules, 2015 as amended from time to time and the provisions of the Companies Act 2013. During the quarter ended June 30, 2024, fire at a warehouse of the Group in Hooghly, West Bengal, destroyed the entire inventory and property, plant and equipment therein. The Group has filed claims under the insurance policies, which adequately cover the losses incurred. Management is confident of the claims been settled in due course and believes that no further material adjustment is necessary to these results. Subsequent to the quarter ended June 30, 2024, and in accordance with the resolution passed by circulation by the Holding Company's board of directors on July 5, 2024, all compulsorily convertible preference shares (CCPS) i.e. Series A CCPS, Series B CCPS, Series C CCPS, Series C1 CCPS, Series C2 CCPS, Series D1 CCPS and Series D2 CCPS, have been converted to equity shares at a 1:1 ratio. Subsequent to the quarter ended June 30, 2024, the Company received show cause notices (SCNs) under Income Tax Act in respect of claim for deduction of ESOP expenses for prior periods. Based on a favourable decision by Income tax authorities relating to the same matter in earlier year and related judicial pronouncements, the management believes that the Company has a strong case on merits and does not foresee any impact on these results. Other Expenses 994760000.00 Re-measurement of post-employment benefit obligations 2440000.00 2440000.00 610000.00 0.00