5434422025-10-012025-12-315434422025-04-012025-12-315434422025-10-012025-12-31in-capmkt:OtherExpenses1Member5434422025-04-012025-12-31in-capmkt:OtherExpenses1Member5434422025-10-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss15434422025-04-012025-12-31ItemsThatWillNotBeReclassifiedToProfitAndLoss1iso4217:INRiso4217:INRxbrli:shares543442BCONCEPTSNOTLISTEDINE977Y01011BRAND CONCEPTS LIMITEDMain BoardEquity2025-04-012026-03-312026-02-132026-02-06INRLakhsQuarterlyThird quarterSingle segmentTravel Gear & Related Accessories2026-02-1310:00:002026-02-1311:50:00Not applicable2025-10-012025-12-31UnauditedConsolidated8833260004660000887986000133401000359953000-118320000120671000423340001343700032247400087395000014036000-762800064080000-9000-90000641700000006417000-32600060910000000124819000100.510.5000.510.51. The above standalone unaudited financial results of the Company for the quarter & nine month ended on December 31, 2025 have been reviewed by the Audit Committee and taken on record and approved by the Board of Directors at their respective meetings held on February 13, 2026. The statutory auditors of the Company have reviewed the standalone financial results pursuant to Regulations 33 of SEBI (Listing obligation and Disclosure Requirements) Regulation 2015, as amended. <BR> 2. The above unaudited financial results have been prepared in accordance with the recognition and measurement principles stated in the Companies (Indian Accounting Standard) Rules, 2015 (Ind AS) as amended, 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 Disclosure Requirements), 2015 as amended. <BR> 3. 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 results as per Ind AS 108- Operating Segment. <BR> 4. The Company has issued 6,10,000 warrants on 23rd September 2025 at Rs. 327.80 convertible into equity shares of the company to be issued on preferential basis to the promoter/promoter group of the company. 25% of the share warrants amounting to Rs. 499.89 lakhs have been received as on 02.12.2025 & the remaining amount will be received within the stipulated time period from the date of allotment. <BR> 5.The management performed an operational review of its plant during the financial year 2025-2026, as a <BR> result, the method of depreciation is changed from Written down value to Straight Line and useful life of <BR> assets has been considered in line with the life prescribed by Schedule II on account of proper use, regular <BR> maintenance undertaken by the Company and the condition of the assets. The effect of this change on <BR> actual and expected depreciation expense, is decrease in depreciation charge for the half year of financial <BR> year 2025-2026 by INR 207.89 lakhs. The amount of the effect in future periods is not disclosed because <BR> estimating it is impracticable. <BR> 6.The Company has commenced commercial production at its newly established manufacturing facility located at Vikram Udyog Puri, Ujjain, Madhya Pradesh, effective July 16, 2025. The plant spans 8 acres of industrial land, with phase development, and has an installed capacity exceeding 3 lakh units per annum. This facility is dedicated to the production of premium luggage, polycarbonate, and ABS+PG products, further strengthening our position as a leading player in the lifestyle accessories and products segment. Finance Cost of Rs. 78.72 lakhs and Employee Benefit Expenses of Rs. 24.25 lakhs for the nine-month ended on December 31, 2025 are capitalised in accordance with Ind AS -16 ‘Property, Plant and Equipment’. <BR> 7.The Government of India has consolidated 29 existing labour legislations into a united framework comprising four Labour Code viz Code on Wages 2019, Code on Social Security 2020, Industrial Relation Code 2020, and Occupational Safety, Health and Working Condition Code 2020 (collectively referred to as the ‘New Labour Codes’). These Codes have been made effective from November 21, 2025. The corresponding supporting rules under these codes are yet to be notified. <BR> The Company is in the process of evaluating the full impact of these new labour codes. Basis the legal clarification available as of date, the Company has estimated and accounted for incremental liability of Rs. 76.28 lakhs for Employee benefits as certified by the Actuary as Exceptional Items. <BR> 8.The Scheme of merger between IFF Overseas Private Limited (Transferor Co.) with Brand Concepts Limited (Transferee co.) was approved by the National Company Law Tribunal (NCLT) vide its orders dated May 09, 2025 (‘the Scheme’) with retrospective appointed date April 01, 2024. Accordingly, the corresponding amounts for the quarters ended December 31, 2024 and nine months ended December 31, 2024, and year ended March 31, 2025 have been revised by the Company after recognising the effect of the scheme as per the applicable accounting standard.The merger has been accounted in accordance with Appendix C of Ind AS 103 - ‘Business Combinations' as common control transaction using the pooling of interest method, Accordingly, all the assets, liabilities and reserve of IFF Overseas Private Limited as on April 01, 2024 were transferred to the Company at the book values appearing in the Consolidated books of the Company immediately before the merger and the value of Investment was cancelled. The effect of merger on the amount of the consolidated revenue and profit and loss published in previous periods are as shown below: <BR> Particulars For the quarter ended For the nine months ended <BR> 31.12.2024(unaudited) 31.12.2024 (unaudited) <BR> Revenue from Operations <BR> As published in previous quarters 6690.11 20678.01 <BR> As revised for the effect of merger 7193.57 22608.49 <BR> Profit Before Tax <BR> As published in previous quarters 179.69 692.78 <BR> As revised for the effect of merger 131.73 622.72 <BR> Profit After Tax <BR> As published in previous quarters 178.41 528.67 <BR> As revised for the effect of merger 85.75 518.50 <BR> EPS <BR> As published in previous quarters <BR> a) Basic 1.59 4.73 <BR> b) Diluted 1.55 4.61 <BR> As revised for the effect of merger <BR> a) Basic 0.69 0.13 <BR> b) Diluted 0.67 0.13 <BR> 9.The figures for the quarter ended December 31, 2025 are balancing figures between the unaudited figures in respect of nine months ended on December 31, 2025 and the unaudited published figures upto September 30, 2025 being end of the third quarter of the financial year which are subject to Limited Review. <BR> 10.The Consolidated Financial Results include Brand Concepts Limited (‘the Parent’) and its associate company ‘7E Wellness India Private Limited’ (the Parent and it's associate together referred to as “the Group”). <BR> 11.The Company has not accounted for its share on loss of the Associate company amounting to Rs. 12.46 Lakhs & Rs. 79.04 Lakhs for the quarter and nine months ended on December 31, 2025, since its share of total loss have exceeded the carrying value of investments which is in accordance with Ind AS 28 'Investment in Associate & Joint Ventures'. <BR> <BR> <BR> <BR> 2025-04-012025-12-31UnauditedConsolidated25764480001369700025901450003419540001145182000-3322920003677970001161790009269200084869600025802080009937000-7628000230900002870002870000202200000002022000136500033870000000124819000100.160.16000.160.16Other Expenses322474000Other Expenses848696000Gain/ (loss) on remeasurent of the defined benefit plans-326000-326000Gain/ (loss) on remeasurent of the defined benefit plans136500013650000000-3260001365000