Balance Sheet

BRAND CONCEPTS LTD.

NSE : BCONCEPTSBSE : 543442ISIN CODE : INE977Y01011Industry : TradingHouse : Private
BSE780.909.9 (+1.28 %)
PREV CLOSE ( ) 771.00
OPEN PRICE ( ) 770.00
BID PRICE (QTY) 765.00 (78)
OFFER PRICE (QTY) 779.95 (5)
VOLUME 42
TODAY'S LOW / HIGH ( )765.00 780.90
52 WK LOW / HIGH ( )214 961.25
NSE769.009.75 (+1.28 %)
PREV CLOSE( ) 759.25
OPEN PRICE ( ) 769.00
BID PRICE (QTY) 760.10 (10)
OFFER PRICE (QTY) 769.00 (61)
VOLUME 187
TODAY'S LOW / HIGH( ) 760.00 784.90
52 WK LOW / HIGH ( )213.55 966.1
Select year
( in Million)
ParticularsMar2023Mar2022Mar2021
EQUITY AND LIABILITIES
Share Capital105.83105.83105.83
    Equity - Authorised150.00150.00150.00
    Equity - Issued105.83105.83105.83
    Equity Paid Up105.83105.83105.83
    Equity Shares Forfeited0.000.000.00
    Adjustments to Equity0.000.000.00
    Preference Capital Paid Up0.000.000.00
    Face Value10.0010.0010.00
Share Warrants & Outstandings0.580.480.22
Total Reserves169.8576.1470.47
    Securities Premium154.28154.28154.28
    Capital Reserves0.000.000.00
    Profit & Loss Account Balance13.05-79.41-83.81
    General Reserves0.000.000.00
    Other Reserves2.521.270.00
Reserve excluding Revaluation Reserve169.8576.1470.47
Revaluation reserve0.000.000.00
Shareholder's Funds276.26182.44176.51
Minority Interest0.000.000.00
Long-Term Borrowings0.000.000.00
Secured Loans28.1528.3924.03
    Non Convertible Debentures0.000.000.00
    Converible Debentures & Bonds0.000.000.00
    Packing Credit - Bank0.000.000.00
    Inter Corporate & Security Deposit0.000.000.00
    Term Loans - Banks28.1528.3924.03
    Term Loans - Institutions0.000.000.00
    Other Secured0.000.000.00
Unsecured Loans0.605.5632.28
    Fixed Deposits - Public0.000.000.00
    Loans and advances from subsidiaries0.000.000.00
    Inter Corporate Deposits (Unsecured)0.000.0021.22
    Foreign Currency Convertible Notes0.000.000.00
    Long Term Loan in Foreign Currency0.000.000.00
    Loans - Banks0.601.382.64
    Loans - Govt.0.000.000.00
    Loans - Others0.004.181.44
    Other Unsecured Loan0.000.006.98
Deferred Tax Assets / Liabilities-27.26-37.64-38.71
    Deferred Tax Assets52.7157.0755.64
    Deferred Tax Liability25.4619.4316.94
Other Long Term Liabilities91.6474.8654.12
Long Term Trade Payables0.000.000.00
Long Term Provisions9.998.003.50
Total Non-Current Liabilities103.1279.1775.22
Current Liabilities
Trade Payables268.26204.53196.50
    Sundry Creditors268.26204.53196.50
    Acceptances0.000.000.00
    Due to Subsidiaries- Trade Payables0.000.000.00
Other Current Liabilities56.1951.7752.28
    Bank Overdraft / Short term credit0.000.000.00
    Advances received from customers0.001.031.03
    Interest Accrued But Not Due0.000.000.27
    Share Application Money0.000.000.00
    Current maturity of Debentures & Bonds14.6014.560.00
    Current maturity - Others0.000.000.00
    Other Liabilities41.5936.1850.98
Short Term Borrowings209.98197.87208.11
    Secured ST Loans repayable on Demands209.98197.87194.11
    Working Capital Loans- Sec209.98197.87194.11
    Buyers Credits - Unsec0.000.000.00
    Commercial Borrowings- Unsec0.000.000.00
    Other Unsecured Loans-209.98-197.87-180.11
Short Term Provisions7.944.065.75
    Proposed Equity Dividend0.000.000.00
    Provision for Corporate Dividend Tax0.000.000.00
    Provision for Tax3.490.390.00
    Provision for post retirement benefits0.000.005.75
    Preference Dividend0.000.000.00
    Other Provisions4.453.670.00
Total Current Liabilities542.37458.22462.64
Total Liabilities921.74719.83714.37
ASSETS
Gross Block240.85151.88100.98
Less: Accumulated Depreciation87.5452.9427.99
Less: Impairment of Assets0.000.000.00
Net Block153.3198.9473.00
Lease Adjustment A/c0.000.000.00
Capital Work in Progress0.000.000.00
Non Current Investments0.801.100.29
Long Term Investment0.801.100.29
    Quoted0.000.000.00
    Unquoted0.801.100.29
Long Term Loans & Advances15.639.1512.66
Other Non Current Assets0.000.000.00
Total Non-Current Assets169.74109.1885.95
Current Assets Loans & Advances
Currents Investments0.000.000.00
    Quoted0.000.000.00
    Unquoted0.000.000.00
Inventories307.63223.08218.30
    Raw Materials0.000.000.00
    Work-in Progress0.000.000.00
    Finished Goods0.000.000.00
    Packing Materials0.000.000.00
    Stores  and Spare0.000.000.00
    Other Inventory307.63223.08218.30
Sundry Debtors320.04301.12342.77
    Debtors more than Six months22.1058.0899.20
    Debtors Others299.76244.83244.29
Cash and Bank59.6834.7621.47
    Cash in hand0.821.280.52
    Balances at Bank58.8633.4820.95
    Other cash and bank balances0.000.000.00
Other Current Assets7.146.728.95
    Interest accrued on Investments0.000.000.00
    Interest accrued on Debentures0.000.000.00
    Deposits with Government0.000.000.00
    Interest accrued and or due on loans2.762.431.15
    Prepaid Expenses3.781.571.46
    Other current_assets0.602.726.34
Short Term Loans and Advances57.5144.9736.92
    Advances recoverable in cash or in kind49.5926.0527.04
    Advance income tax and TDS0.050.570.39
    Amounts due from directors0.000.000.00
    Due From Subsidiaries0.000.000.00
    Inter corporate deposits0.000.000.00
    Corporate Deposits0.000.000.00
    Other Loans & Advances7.8818.359.50
Total Current Assets752.00610.65628.42
Net Current Assets (Including Current Investments)209.64152.43165.78
Miscellaneous Expenses not written off0.000.000.00
Total Assets921.74719.83714.37
Contingent Liabilities0.009.4912.58
Total Debt253.32246.38294.58
Book Value26.0517.1916.66
Adjusted Book Value26.0517.1916.66

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RISK DISCLOSURES ON DERIVATIVES

  • 9 out of 10 individual traders in equity Futures and Options Segment, incurred net losses.
  • On an average, loss makers registered net trading loss close to ₹ 50,000.
  • Over and above the net trading losses incurred, loss makers expended an additional 28% of net trading losses as transaction costs.
  • Those making net trading profits, incurred between 15% to 50% of such profits as transaction cost.

Source:

1. SEBI study dated January 25, 2023 on “Analysis of Profit and Loss of Individual Traders dealing in equity Futures and Options (F&O) Segment”, wherein Aggregate Level findings are based on annual Profit/Loss incurred by individual traders in equity F&O during FY 2021-22.