Brand Concepts Limited (NSE:BCONCEPTS)

Brand Concepts Balance Sheet

Financials in millions INR. Fiscal year is April - March.

Fiscal Year	TTM	FY 2025	FY 2024	FY 2023	FY 2022	FY 2021
Period Ending	Jun 30, 2025	Mar 31, 2025	Mar 31, 2024	Mar 31, 2023	Mar 31, 2022	Mar 31, 2021
Cash & Equivalents	-	2.64	5.12	6.13	4.16	21.47
Short-Term Investments	-	93.63	62.04	-	-	-
Cash & Short-Term Investments	96.27	96.27	67.16	6.13	4.16	21.47
Cash Growth	1865.58%	43.35%	995.79%	47.44%	-80.64%	-42.84%
Accounts Receivable	-	740.31	543.99	320.04	301.12	342.77
Other Receivables	-	73.68	7.59	2.81	2.43	1.54
Receivables	-	813.99	556.34	322.85	303.55	344.31
Inventory	-	830.16	722.9	355.06	247.78	218.3
Prepaid Expenses	-	-	-	-	1.57	-
Other Current Assets	-	57.68	32.24	67.97	53.6	44.34
Total Current Assets	-	1,798	1,379	752	610.65	628.42
Property, Plant & Equipment	-	819.08	459.92	153	98.39	72.52
Long-Term Investments	-	-	-	0.8	1.1	0.29
Other Intangible Assets	-	0.8	0.41	0.31	0.54	0.48
Long-Term Deferred Tax Assets	-	50.9	65.58	27.26	37.64	38.71
Other Long-Term Assets	-	59.16	33.74	15.63	9.15	12.66
Total Assets	-	2,728	1,938	949	757.47	753.07
Accounts Payable	-	405.5	371.75	268.26	204.53	196.5
Accrued Expenses	-	47.11	55.63	16.57	18.77	10.06
Short-Term Debt	-	624.69	521.23	209.98	197.87	208.11
Current Portion of Long-Term Debt	-	200.41	27.26	14.6	14.56	30.17
Current Portion of Leases	-	62.37	37.06	20.38	14.18	14.07
Current Income Taxes Payable	-	-	10.24	3.49	0.39	-
Current Unearned Revenue	-	0.47	-	-	-	-
Other Current Liabilities	-	35.59	8.16	9.09	7.93	3.73
Total Current Liabilities	-	1,376	1,031	542.37	458.22	462.64
Long-Term Debt	-	200.96	42.26	28.75	33.95	56.31
Long-Term Leases	-	311.09	172.66	77.67	62.9	38.05
Other Long-Term Liabilities	-	21.44	13.37	13.97	11.97	16.07
Total Liabilities	-	1,930	1,278	672.74	575.03	576.56
Common Stock	-	124.22	123.37	105.83	105.83	105.83
Additional Paid-In Capital	-	319.96	308.13	154.28	154.27	154.28
Retained Earnings	-	226.36	172.19	15.57	-79.41	-85.71
Comprehensive Income & Other	-	127.22	56.7	0.58	1.75	2.12
Total Common Equity	797.76	797.76	660.39	276.26	182.44	176.51
Shareholders' Equity	797.76	797.76	660.39	276.26	182.44	176.51
Total Liabilities & Equity	-	2,728	1,938	949	757.47	753.07
Total Debt	1,400	1,400	800.47	351.38	323.46	346.7
Net Cash (Debt)	-1,303	-1,303	-733.31	-345.25	-319.3	-325.24
Net Cash Per Share	-30.61	-102.80	-59.26	-32.42	-30.04	-30.73
Filing Date Shares Outstanding	12.4	11.22	11.13	10.58	10.58	10.58
Total Common Shares Outstanding	12.4	11.22	11.13	10.58	10.58	10.58
Working Capital	-	421.98	347.31	209.64	152.43	165.78
Book Value Per Share	64.03	71.12	59.32	26.10	17.24	16.68
Tangible Book Value	796.96	796.96	659.98	275.95	181.9	176.03
Tangible Book Value Per Share	63.97	71.04	59.28	26.08	17.19	16.63
Buildings	-	15.96	15.44	-	-	-
Machinery	-	275.09	238.11	94.39	47.51	39.12
Construction In Progress	-	229.53	-	-	-	-

Source: S&P Global Market Intelligence. Standard template. Financial Sources.