B & A Limited

B & A Limited

360.05
INR
-15.00
(-4.00%)
9.45EPS
136.04P/E
1.04BMarket Cap
B & A Limited
NSE:BNALTD
(National Stock Exchange of India)

Recent

price

360.05

P/E

ratio

136.04

div

yld

- -

ROIC.AI

2011
2012
2013
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
TTM
INR
331.84
361.07
421.29
454.01
476.32
508.56
501.51
609.04
614.85
666.28
797.04
934.44
939.55
933.32
849.96
910.6
964.83
Revenue per Share
18.54
28.11
28.56
35.56
31.3
31.65
18.98
29.96
16.2
13.09
46.18
77.72
36.83
34.59
26.58
-12.71
2.46
Basic EPS, GAAP
-3.8
-29.01
9.3
7.14
24.58
29.69
-12.73
29.08
15.92
34.58
32.04
61.96
5.1
-24.34
-38.67
-105.09
- -
Free Cash Flow per Basic Share
- -
- -
- -
- -
- -
- -
3.36
3.34
3.46
1.23
- -
1
2.68
1.18
0.91
0.45
- -
Dividend per Share
148.13
172.92
197.56
228.15
248.56
186.52
199.04
224.6
234.73
246.04
293.78
368.82
395.51
428.32
454.76
442.43
- -
Book Value per Share
145.66
170.49
195.21
227.94
245.82
182.34
194.88
220.5
231.11
242.61
290.08
364.61
391.7
424.15
450.69
438.91
- -
Tangible Book Value per Share
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
3
Basic Weighted Avg Shares
1,029
1,119
1,306
1,407
1,477
1,577
1,555
1,888
1,906
2,065
2,471
2,897
2,913
2,893
2,635
2,823
2,991
Sales/Revenue/Turnover
14.78
17.04
15.56
15.56
-22.57
12.67
8.96
10.46
7.19
5.92
10.99
13.36
6.36
4.5
5.5
1.76
3.52
Operating Margin (%)
17
18
26
28
34
32
37
39
48
46
45
45
52
51
59
69
73
Depreciation Expense
57
87
89
110
97
98
59
93
50
41
143
241
114
107
82
-39
8
Net Income, GAAP
38.18
27.05
26.06
22.65
21.27
28.31
29.69
29.8
26.38
20.03
29.54
25.98
32.81
18.64
17.73
179.67
63.63
Effective Tax Rate (%)
5.59
7.79
6.78
7.83
6.57
6.22
3.78
4.92
2.63
1.97
5.79
8.32
3.92
3.71
3.13
-1.4
0.26
Profit Margin (%)
-29
-167
-229
-173
-206
-156
-151
-136
-96
-30
207
459
550
513
388
184
- -
Working Capital
185
203
134
109
75
55
49
24
2
- -
54
54
24
145
162
287
- -
LT Debt
482
564
640
739
808
625
673
765
809
865
1,042
1,301
1,405
1,537
1,644
1,625
- -
Total Equity
7.44
9.86
8.66
10.73
-27.36
9.59
5.69
11.4
7.93
7.69
14.28
19.07
9.15
8.2
5.6
-1.48
- -
Return on Invested Capital (%)
10.47
8.76
8.66
10
12.45
11.86
7.62
9.87
6.54
5.1
11
16.42
7.09
5.7
4.56
-4.36
- -
Return on Capital (%)
13.22
17.51
15.42
16.71
13.13
14.55
9.84
14.14
7.05
5.45
17.11
23.46
9.64
8.4
6.02
-2.83
- -
Return on Common Equity (%)

Capital Structure

INR

•

in mil. unless spec.
Dec'26
Mar'26
Jun'27
ST Debt
- -
820
- -
LT Borrowings
- -
287
- -
LT Finance Leases
- -
- -
- -
Preferred Equity and Hybrid Capital
- -
- -
- -
Shares Outstanding
3
3
3
Market Capitalization
- -
- -
1,039

Working Capital

INR

•

in mil. unless spec.
Dec'26
Mar'26
Jun'27
Total Current Assets
- -
1,414
- -
Cash, Cash Equivalents & STI
- -
132
- -
Accounts Receivable, Net
- -
289
- -
Inventories
- -
543
- -
Total Current Liabilities
- -
1,229
- -
Payables & Accruals
- -
- -
- -
ST Debt
- -
820
- -
Deferred Revenue
- -
- -
- -

Growth Rates

INR

•

in mil. unless spec.

(avg. rate of change)

10 years
5 years
1 year
Total Equity
10.26%
9.6%
-1.17%
Free Cash Flow
-75.16%
-68.98%
171.78%
Net Income, GAAP
4.4%
-32.27%
-147.83%
Sales/Revenue/Turnover
6.43%
3.07%
7.13%
Total Cash Common Dividend
- -
- -
-49.98%

Quarterly Revenue

INR

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2025
505
974
734
430
2,635
2026
556
1,029
809
437
2,823
2027
716
- -
- -
- -
- -

Quarterly Earnings Per Share

INR

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2025
-13.98
83.6
-6.97
-36.06
26.58
2026
-8.95
82.23
-18.85
-67.11
-12.71
2027
6.2
- -
- -
- -
- -

Quarterly Dividends Per Share

INR

•

in mil. unless spec.

Year

Q1
Q2
Q3
Q4
FY
2025
- -
- -
- -
- -
0.91
2026
- -
- -
- -
- -
0.45
2027
- -
- -
- -
- -
- -
Business
B & A Limited (BNALTD.BO), the flagship company of the B&A Group and a BSE-listed entity originally incorporated as Barasali Tea Company in 1915 and acquired by the late Hemendra Prasad Barooah in 1950, engages primarily in the cultivation, manufacturing, and sale of premium CTC black tea from its nine tea estates in upper Assam districts of Golaghat, Jorhat, Sibsagar, and Sangsua, encompassing 2,194 hectares; the estates include Barasali, Gatoonga, Kuhum, Mokrung, Salkathoni, Samaguri, Sangsua, and the recently acquired Moheema, with five processing facilities at Gatoonga, Salkathoni, Mokrung, Sangsua, and Moheema boasting an annual installed capacity of 10 million kg, producing around 5.2 million kg annually sold via auctions and private contracts at premiums over industry averages due to superior quality from favorable agro-climatic conditions and regular replantation; the company also manufactures paper sacks and flexible laminates through subsidiaries like B&A Packaging India Limited for sectors including tea, chemicals, starch, and food; additionally, it offers retail packaged non-blended black tea under the Gatoonga brand, launched on March 31, 2024, initially in Assam with plans for pan-India expansion leveraging the estate's top rankings in all-India CTC auction price realizations. Headquartered in Kolkata with operations concentrated in Assam, B & A Limited targets domestic tea buyers, blenders, and consumers while serving packaging needs across Indian industries. In its latest major development, the company acquired Moheema Tea Estate in Golaghat from Dhaneswari Wood Products Limited in January 2024 for approximately Rs 27 crore, partly funded by a Rs 17.52 crore term loan, enhancing production capacity with 400,000 kg expected in FY25 (half achieved in H1FY25) and contributing Rs 15 crore in additional revenue amid improved H1FY25 profitability margins of 24% from optimized leaf sourcing; this follows CARE Ratings' removal of rating watch with developing implications in December 2024, reaffirming CARE BBB+ Stable ratings reflecting stabilized post-acquisition cash flows despite moderated FY24 margins from wage revisions and crop challenges.