Revised Outcome for the Board Meeting held on 13.02.206 for the Unaudited Financial Results for the quarter & nine month ended on 31st December 2025.
BCONCEPTS · price
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Brand Concepts Limited filed a revised outcome of its February 13, 2026 board meeting, correcting an EPS printing error in the previously filed Q3 FY26 results. The Basic EPS for Q2 FY26 (quarter ended 30.09.2025) was wrongly printed as Rs. 2.19 instead of the correct Rs. 1.88, and Diluted EPS as Rs. 2.14 instead of Rs. 1.85. The actual financial results remain unchanged. Standalone revenue from operations for Q3 FY26 grew 22.8% YoY to Rs. 8,833.26 lakhs (from Rs. 7,193.57 lakhs), while 9M FY26 revenue rose to Rs. 25,764.48 lakhs. However, 9M FY26 profit before tax (before exceptional items) collapsed to Rs. 99.37 lakhs from Rs. 622.72 lakhs in 9M FY25 (a ~84% decline). The company booked a Rs. 76.28 lakhs exceptional item for new labour code employee benefits, changed its depreciation method from WDV to Straight Line Method (with a Rs. 207.89 lakhs prior-period catch-up), commenced commercial production at its new Ujjain manufacturing facility (3 lakh units per annum capacity from July 16, 2025), and gave effect to the IFF Overseas merger retrospectively from April 1, 2024. The statutory auditor Fadnis & Gupte LLP issued an unqualified review report. Separately, the company confirmed no deviation in the use of Rs. 4.99 crore raised via preferential warrants to the promoter group.
Strong top-line growth (~23% YoY in Q3) is overshadowed by a sharp collapse in profitability, with 9M FY26 PBT down over 95% YoY after accounting for exceptional items and depreciation method change. Shareholders should note that the corrected Q2 FY26 EPS was lower (1.88) than the originally printed figure (2.19), though actual financials are unchanged. The new Ujjain facility, merger integration, and promoter-backed capital raise are positive structural signals, but near-term margin pressure is a clear concern.