BCONCEPTS2024-10-012024-12-31 BCONCEPTS2024-10-012024-12-31 BCONCEPTS2024-10-012024-12-31in-bse-fin:OneOperatingExpenses01Member BCONCEPTS2024-10-012024-12-31in-bse-fin:FourOperatingExpenses01Member BCONCEPTS2024-12-31 iso4217:INRxbrli:purexbrli:sharesiso4217:INRxbrli:shares 543442 BCONCEPTS NOTLISTED Brand Concepts Limited Equity 2024-04-01 2025-03-31 2025-02-10 2025-02-04 INR Lakhs Third quarter 11:30:00 13:00:00 2025-02-10 2025-02-10 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. 2024-10-01 2024-12-31 Unaudited Consolidated 669011000.00 1220000.00 670231000.00 0.00 364284000.00 -24166000.00 71384000.00 24721000.00 29035000.00 187004000.00 652262000.00 17969000.00 0.00 17969000.00 7053000.00 -6925000.00 128000.00 0.00 17841000.00 0.00 0.00 0.00 0.00 17841000.00 991000.00 18832000.00 0.00 0.00 0.00 0.00 112178000.00 10 1.59 1.55 0.00 0.00 1.59 1.55 1) The consolidated financial results include Brand Concepts Limited (“the Parent”) and it’s associate entity 7E Wellness India 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 Dec 31,2024 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 February 10, 2025. The statutory auditors of the Company have reviewed the standalone and consolidated financial results' pursuant to Regulations 33 of SEBI (Listing obligation and Disclosure 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), 2015 as amended. 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) 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 nine months up to the date of 31st Dec, 2024. 6) The figures for the quarter ended Dec 31, 2024 are balancing figures between the unaudited figures in respect of nine months ended Dec 31, 2024 and the unaudited published figures upto Sep 30, 2024. 7) The Company has not accounted for its share on loss of the Associate company amounting to Rs. 6.02 Lakhs & Rs. 15.38 Lakhs for the quarter & nine months ended on Dec 31, 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'. Single segment 2024-04-01 2024-12-31 Unaudited Consolidated 2067801000.00 4629000.00 2072430000.00 0.00 1130475000.00 -83479000.00 210918000.00 72997000.00 85210000.00 587031000.00 2003152000.00 69278000.00 0.00 69278000.00 31645000.00 -15234000.00 16411000.00 0.00 52867000.00 0.00 0.00 0.00 0.00 52867000.00 369000.00 53236000.00 0.00 0.00 0.00 0.00 112178000.00 10 4.73 4.61 0.00 0.00 4.73 4.61 Other Expenses 187004000.00 Other Expenses 587031000.00 -991000.00 -369000.00 0.00 0.00