BCONCEPTSNSEBrand Concepts LimitedMediumNeutral
Announced Fri, 13 Feb · 18:03 IST

Brand Concepts Limited has informed the Exchange about Revised Outcome of the Board Meeting held on 13.02.2026 for the Unaudited Financial Results for the quarter & nine month ended on 31.12.2025.

Exceptional ItemResults RestatedResults View source PDF

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Price reaction · full curve

Awaiting price reaction for this filing.

AI summary

Brand Concepts Limited filed revised financial results to correct EPS errors in its earlier filing dated 13 Feb 2026. The originally reported EPS for Q2 FY26 (quarter ended 30.09.2025) showed losses of Rs. (2.19) basic and Rs. (2.14) diluted, which were corrected to profits of Rs. 1.88 and Rs. 1.85 respectively. Similarly, 9M FY25 EPS was corrected from Rs. 0.13 to Rs. 4.19 (basic) and Rs. 4.09 (diluted). The company confirmed no change in the underlying financial results. For Q3 FY26 standalone, revenue from operations stood at Rs. 9,761.90 lakhs vs Rs. 7,193.57 lakhs in Q2 FY26. For 9M FY26, revenue grew about 14% YoY to Rs. 25,784.48 lakhs, but standalone net profit collapsed dramatically to just Rs. 2.23 lakhs compared to Rs. 518.50 lakhs (restated) in 9M FY25. A new manufacturing facility at Ujjain commenced production in July 2025, and the company changed its depreciation method from WDV to SLM, booking Rs. 207.89 lakhs of excess depreciation in Q3. An exceptional item of Rs. 76.28 lakhs was charged for new Labour Codes. Prior period figures were restated for the merger with IFF Overseas Private Limited (appointed date 1 April 2024).

Likely market impact

Despite healthy revenue growth, profitability has nearly evaporated with standalone 9M PAT at just Rs. 2.23 lakhs — a sharp red flag for shareholders. The EPS corrections are material as the original filing incorrectly showed losses; investors should rely on the revised figures. The merger restatement and large accounting adjustments (depreciation change, exceptional labour code charge) make year-on-year comparisons less meaningful.