Share Price and Basic Stock Data
Last Updated: December 11, 2025, 3:54 pm
| PEG Ratio | -0.78 |
|---|
Analyst Insight & Comprehensive Analysis
AI Stock Ranker – Real-Time Fundamental Strength Score
Business Overview and Revenue Trends
B&A Ltd operates in the plantations sector, primarily focusing on tea and coffee. The company’s market capitalization stands at ₹118 Cr, with its share price currently at ₹380. Over the past few quarters, B&A has experienced fluctuating revenue figures, highlighting a volatile operational environment. For instance, sales peaked at ₹108.56 Cr in September 2022, but saw a sharp decline to ₹38.42 Cr by March 2023. This inconsistency continued into the following year, with recent sales of ₹101.81 Cr in September 2023, followed by a drop to ₹96.26 Cr in December 2023. Such fluctuations could signify varying demand in the consumer market or operational challenges. The trailing twelve months (TTM) revenue is reported at ₹269 Cr, reflecting a decline from the previous fiscal year, indicating potential challenges in maintaining consistent growth. This volatility raises questions about the company’s ability to stabilize revenues amidst external pressures.
Profitability and Efficiency Metrics
B&A Ltd’s profitability metrics reveal a challenging landscape. The company’s operating profit margin (OPM) has been under pressure, declining to a mere -0.02% recently, with recorded losses in multiple quarters, particularly in March 2023 and March 2024. This indicates significant struggles in managing costs relative to sales. The net profit for the trailing twelve months stands at ₹12 Cr, translating to an earnings per share (EPS) of ₹26.58. While the company has shown a positive net profit in some quarters, the overall profitability appears constrained, particularly with a return on equity (ROE) of just 6.02%. The interest coverage ratio, however, is relatively strong at 4.19x, suggesting that while profitability is under pressure, B&A can comfortably cover its interest obligations. Nevertheless, the declining operating performance raises concerns about long-term sustainability without significant operational improvements.
Balance Sheet Strength and Financial Ratios
The balance sheet of B&A Ltd reflects a mixed picture. Total borrowings have risen to ₹87 Cr, which, when juxtaposed with reserves of ₹161 Cr, indicates a manageable debt level relative to its equity. The debt-to-equity ratio stands at 0.47, which is relatively conservative compared to industry standards, suggesting that the company is not overly leveraged. However, the current ratio of 1.53 points to a comfortable liquidity position, allowing for short-term obligations to be met without stress. That said, the cash conversion cycle (CCC) of 32 days is reflective of efficient management in terms of receivables and inventory turnover, although it remains to be seen how this efficiency translates into sustained profitability. The price-to-book value ratio at 1.04x suggests that the stock is trading at a fair valuation relative to its book value, which might attract cautious investors looking for value.
Shareholding Pattern and Investor Confidence
B&A Ltd’s shareholding structure reveals a strong promoter presence, holding 59.46% of the equity, which can be seen as a positive signal of confidence from the management. However, foreign institutional investors (FIIs) are notably absent, and domestic institutional investors (DIIs) hold a mere 0.01%. This lack of institutional support may indicate a hesitance in the broader investment community regarding the company’s prospects. The public shareholding stands at 40.53%, which is relatively healthy, although the number of shareholders has gradually declined from 2,768 in December 2022 to 2,124 as of September 2025. This trend may raise concerns about investor sentiment and could imply that retail investors are either losing interest or facing challenges in the stock’s performance. Overall, the strong promoter stake coupled with a lack of institutional investment could suggest that while management is committed, broader market confidence remains tenuous.
Outlook, Risks, and Final Insight
Looking ahead, B&A Ltd faces a challenging yet potentially transformative path. The volatility in revenues and profitability metrics could deter investors seeking stability, while the rising borrowings might pressure future cash flows if not managed prudently. Key risks include the fluctuating commodity prices impacting the tea and coffee sectors and potential operational inefficiencies that could further squeeze margins. However, the company’s strong promoter backing and reasonable liquidity position provide some comfort. Investors may want to monitor how B&A navigates its operational challenges and whether it can leverage its asset base effectively to enhance profitability. A focus on strategic cost management and revenue stabilization will be crucial in determining the stock’s future appeal. In this context, while the current figures present a mixed bag, a disciplined approach could yield long-term opportunities for patient investors willing to ride through the volatility.
Source: Getaka Fundamental Analysis | Generated using proprietary financial data.
Competitors of B&A Ltd
| Stock Name ⇩ | Market Cap ⇩ | Current Price ⇩ | High / Low ⇩ | Stock P/E ⇩ | Book Value ⇩ | Dividend Yield ⇩ | ROCE ⇩ | ROE ⇩ | Face Value ⇩ |
|---|---|---|---|---|---|---|---|---|---|
| Goodricke Group Ltd | 371 Cr. | 172 | 295/162 | 149 | 0.00 % | 3.22 % | 2.86 % | 10.0 | |
| Diana Tea Company Ltd | 42.1 Cr. | 28.1 | 43.8/26.0 | 47.3 | 0.00 % | 1.40 % | 7.16 % | 5.00 | |
| Bengal Tea & Fabrics Ltd | 127 Cr. | 141 | 189/126 | 24.7 | 223 | 1.07 % | 5.22 % | 55.3 % | 10.0 |
| Bansisons Tea Industries Ltd | 8.62 Cr. | 13.6 | 13.6/5.60 | 9.42 | 0.00 % | 1.01 % | 1.01 % | 10.0 | |
| B&A Ltd | 127 Cr. | 410 | 689/354 | 13.6 | 528 | 0.00 % | 8.96 % | 6.02 % | 10.0 |
| Industry Average | 8,777.53 Cr | 398.88 | 69.42 | 265.00 | 0.43% | 7.88% | 16.74% | 7.00 |
Quarterly Result
| Metric | Jun 2022 | Sep 2022 | Dec 2022 | Mar 2023 | Jun 2023 | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales | 64.94 | 108.56 | 80.30 | 38.42 | 54.33 | 101.81 | 96.26 | 37.71 | 50.51 | 97.38 | 73.44 | 43.02 | 55.63 |
| Expenses | 62.97 | 80.31 | 76.59 | 49.27 | 58.71 | 77.12 | 84.42 | 52.34 | 51.77 | 67.65 | 72.22 | 63.36 | 55.64 |
| Operating Profit | 1.97 | 28.25 | 3.71 | -10.85 | -4.38 | 24.69 | 11.84 | -14.63 | -1.26 | 29.73 | 1.22 | -20.34 | -0.01 |
| OPM % | 3.03% | 26.02% | 4.62% | -28.24% | -8.06% | 24.25% | 12.30% | -38.80% | -2.49% | 30.53% | 1.66% | -47.28% | -0.02% |
| Other Income | 0.48 | 0.63 | 3.33 | 1.94 | 0.59 | 6.36 | 0.93 | 1.43 | 0.93 | 1.06 | 1.25 | 12.77 | 1.11 |
| Interest | 1.15 | 0.96 | 1.05 | 0.57 | 1.67 | 1.06 | 0.82 | 0.99 | 1.66 | 1.53 | 1.44 | 1.42 | 1.67 |
| Depreciation | 1.20 | 1.24 | 1.34 | 1.42 | 1.31 | 1.37 | 1.31 | 1.14 | 1.76 | 1.76 | 1.77 | 0.62 | 1.49 |
| Profit before tax | 0.10 | 26.68 | 4.65 | -10.90 | -6.77 | 28.62 | 10.64 | -15.33 | -3.75 | 27.50 | -0.74 | -9.61 | -2.06 |
| Tax % | 1,360.00% | 6.18% | 17.42% | 26.61% | 9.01% | 6.46% | 7.52% | -0.46% | -10.67% | 4.47% | 113.51% | 12.49% | 11.17% |
| Net Profit | -1.26 | 25.04 | 3.84 | -13.81 | -7.39 | 26.78 | 9.83 | -15.26 | -3.35 | 26.27 | -1.58 | -10.80 | -2.29 |
| EPS in Rs | -7.10 | 78.29 | 10.58 | -44.94 | -25.19 | 82.26 | 29.94 | -52.42 | -13.97 | 82.00 | -6.97 | -36.06 | -8.97 |
Last Updated: August 19, 2025, 10:50 pm
Below is a detailed analysis of the quarterly data for B&A Ltd based on the most recent figures (Jun 2025) and their trends compared to the previous period:
- For Sales, as of Jun 2025, the value is 55.63 Cr.. The value appears strong and on an upward trend. It has increased from 43.02 Cr. (Mar 2025) to 55.63 Cr., marking an increase of 12.61 Cr..
- For Expenses, as of Jun 2025, the value is 55.64 Cr.. The value appears to be improving (decreasing) as expected. It has decreased from 63.36 Cr. (Mar 2025) to 55.64 Cr., marking a decrease of 7.72 Cr..
- For Operating Profit, as of Jun 2025, the value is -0.01 Cr.. The value appears strong and on an upward trend. It has increased from -20.34 Cr. (Mar 2025) to -0.01 Cr., marking an increase of 20.33 Cr..
- For OPM %, as of Jun 2025, the value is -0.02%. The value appears strong and on an upward trend. It has increased from -47.28% (Mar 2025) to -0.02%, marking an increase of 47.26%.
- For Other Income, as of Jun 2025, the value is 1.11 Cr.. The value appears to be declining and may need further review. It has decreased from 12.77 Cr. (Mar 2025) to 1.11 Cr., marking a decrease of 11.66 Cr..
- For Interest, as of Jun 2025, the value is 1.67 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 1.42 Cr. (Mar 2025) to 1.67 Cr., marking an increase of 0.25 Cr..
- For Depreciation, as of Jun 2025, the value is 1.49 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 0.62 Cr. (Mar 2025) to 1.49 Cr., marking an increase of 0.87 Cr..
- For Profit before tax, as of Jun 2025, the value is -2.06 Cr.. The value appears strong and on an upward trend. It has increased from -9.61 Cr. (Mar 2025) to -2.06 Cr., marking an increase of 7.55 Cr..
- For Tax %, as of Jun 2025, the value is 11.17%. The value appears to be improving (decreasing) as expected. It has decreased from 12.49% (Mar 2025) to 11.17%, marking a decrease of 1.32%.
- For Net Profit, as of Jun 2025, the value is -2.29 Cr.. The value appears strong and on an upward trend. It has increased from -10.80 Cr. (Mar 2025) to -2.29 Cr., marking an increase of 8.51 Cr..
- For EPS in Rs, as of Jun 2025, the value is -8.97. The value appears strong and on an upward trend. It has increased from -36.06 (Mar 2025) to -8.97, marking an increase of 27.09.
Overall, while many items appear to show a positive trend, any significant downward movement warrant further investigation.
Profit & Loss - Annual Report
Last Updated: October 15, 2025, 3:50 am
| Metric | Mar 2014 | Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | TTM |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales | 140 | 146 | 156 | 156 | 189 | 191 | 207 | 248 | 290 | 292 | 290 | 264 | 269 |
| Expenses | 116 | 125 | 134 | 138 | 166 | 173 | 190 | 216 | 247 | 269 | 273 | 255 | 259 |
| Operating Profit | 24 | 22 | 22 | 18 | 24 | 19 | 17 | 32 | 43 | 23 | 18 | 9 | 11 |
| OPM % | 17% | 15% | 14% | 11% | 12% | 10% | 8% | 13% | 15% | 8% | 6% | 4% | 4% |
| Other Income | 1 | 1 | 1 | 1 | 0 | 1 | 1 | 2 | 2 | 6 | 9 | 16 | 16 |
| Interest | 7 | 6 | 5 | 5 | 5 | 6 | 6 | 5 | 4 | 4 | 5 | 6 | 6 |
| Depreciation | 3 | 3 | 3 | 4 | 4 | 5 | 5 | 5 | 5 | 5 | 5 | 6 | 6 |
| Profit before tax | 15 | 13 | 15 | 10 | 15 | 9 | 8 | 24 | 36 | 21 | 17 | 13 | 15 |
| Tax % | 23% | 21% | 28% | 30% | 30% | 26% | 20% | 30% | 26% | 33% | 19% | 18% | |
| Net Profit | 11 | 10 | 11 | 7 | 11 | 6 | 6 | 17 | 27 | 14 | 14 | 11 | 12 |
| EPS in Rs | 35.55 | 31.29 | 31.65 | 18.97 | 29.97 | 16.19 | 13.10 | 46.16 | 77.71 | 36.84 | 34.58 | 26.58 | 30.00 |
| Dividend Payout % | 8% | 10% | 9% | 16% | 10% | 6% | 0% | 2% | 3% | 1% | 0% | 0% |
YoY Net Profit Growth
| Year | 2014-2015 | 2015-2016 | 2016-2017 | 2017-2018 | 2018-2019 | 2019-2020 | 2020-2021 | 2021-2022 | 2022-2023 | 2023-2024 | 2024-2025 |
|---|---|---|---|---|---|---|---|---|---|---|---|
| YoY Net Profit Growth (%) | -9.09% | 10.00% | -36.36% | 57.14% | -45.45% | 0.00% | 183.33% | 58.82% | -48.15% | 0.00% | -21.43% |
| Change in YoY Net Profit Growth (%) | 0.00% | 19.09% | -46.36% | 93.51% | -102.60% | 45.45% | 183.33% | -124.51% | -106.97% | 48.15% | -21.43% |
B&A Ltd has shown an inconsistent trend in YoY Net Profit Growth (%) in the last 11 years from 2014-2015 to 2024-2025.
Growth
| Compounded Sales Growth | |
|---|---|
| 10 Years: | 6% |
| 5 Years: | 5% |
| 3 Years: | -3% |
| TTM: | -6% |
| Compounded Profit Growth | |
|---|---|
| 10 Years: | -2% |
| 5 Years: | 15% |
| 3 Years: | -30% |
| TTM: | -35% |
| Stock Price CAGR | |
|---|---|
| 10 Years: | 14% |
| 5 Years: | 19% |
| 3 Years: | 9% |
| 1 Year: | -27% |
| Return on Equity | |
|---|---|
| 10 Years: | 10% |
| 5 Years: | 11% |
| 3 Years: | 7% |
| Last Year: | 6% |
Last Updated: September 5, 2025, 2:31 pm
Balance Sheet
Last Updated: December 4, 2025, 2:28 am
| Month | Mar 2014 | Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Sep 2025 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Equity Capital | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 | 3 |
| Reserves | 68 | 74 | 83 | 59 | 67 | 70 | 73 | 88 | 111 | 119 | 130 | 138 | 161 |
| Borrowings | 44 | 42 | 38 | 46 | 42 | 45 | 36 | 41 | 24 | 30 | 49 | 67 | 87 |
| Other Liabilities | 34 | 37 | 42 | 44 | 51 | 59 | 52 | 54 | 60 | 65 | 71 | 65 | 80 |
| Total Liabilities | 149 | 156 | 166 | 152 | 163 | 177 | 165 | 186 | 199 | 217 | 253 | 274 | 331 |
| Fixed Assets | 100 | 100 | 102 | 65 | 78 | 82 | 82 | 84 | 86 | 89 | 117 | 118 | 122 |
| CWIP | 1 | 5 | 9 | 21 | 11 | 9 | 7 | 5 | 6 | 6 | 10 | 15 | 11 |
| Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | 1 | 1 |
| Other Assets | 49 | 51 | 55 | 67 | 74 | 86 | 76 | 96 | 107 | 123 | 124 | 140 | 197 |
| Total Assets | 149 | 156 | 166 | 152 | 163 | 177 | 165 | 186 | 199 | 217 | 253 | 274 | 331 |
Below is a detailed analysis of the balance sheet data for B&A Ltd based on the most recent figures (Sep 2025) and their trends compared to the previous period:
- For Equity Capital, as of Sep 2025, the value is 3.00 Cr.. The value remains steady. There is no change compared to the previous period (Mar 2025) which recorded 3.00 Cr..
- For Reserves, as of Sep 2025, the value is 161.00 Cr.. The value appears strong and on an upward trend. It has increased from 138.00 Cr. (Mar 2025) to 161.00 Cr., marking an increase of 23.00 Cr..
- For Borrowings, as of Sep 2025, the value is 87.00 Cr.. The value appears to be increasing, which may not be favorable. Additionally, since Reserves exceed Borrowings, this is considered a positive sign. It has increased from 67.00 Cr. (Mar 2025) to 87.00 Cr., marking an increase of 20.00 Cr..
- For Other Liabilities, as of Sep 2025, the value is 80.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 65.00 Cr. (Mar 2025) to 80.00 Cr., marking an increase of 15.00 Cr..
- For Total Liabilities, as of Sep 2025, the value is 331.00 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 274.00 Cr. (Mar 2025) to 331.00 Cr., marking an increase of 57.00 Cr..
- For Fixed Assets, as of Sep 2025, the value is 122.00 Cr.. The value appears strong and on an upward trend. It has increased from 118.00 Cr. (Mar 2025) to 122.00 Cr., marking an increase of 4.00 Cr..
- For CWIP, as of Sep 2025, the value is 11.00 Cr.. The value appears to be declining and may need further review. It has decreased from 15.00 Cr. (Mar 2025) to 11.00 Cr., marking a decrease of 4.00 Cr..
- For Investments, as of Sep 2025, the value is 1.00 Cr.. The value remains steady. There is no change compared to the previous period (Mar 2025) which recorded 1.00 Cr..
- For Other Assets, as of Sep 2025, the value is 197.00 Cr.. The value appears strong and on an upward trend. It has increased from 140.00 Cr. (Mar 2025) to 197.00 Cr., marking an increase of 57.00 Cr..
- For Total Assets, as of Sep 2025, the value is 331.00 Cr.. The value appears strong and on an upward trend. It has increased from 274.00 Cr. (Mar 2025) to 331.00 Cr., marking an increase of 57.00 Cr..
Notably, the Reserves (161.00 Cr.) exceed the Borrowings (87.00 Cr.), indicating a solid financial buffer.
Overall, while many items appear to show a positive trend, any significant downward movement or items where Borrowings exceed Reserves warrant further investigation.
Cash Flow - No data available for this post.
Free Cash Flow
| Month | Mar 2014 | Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Free Cash Flow | -20.00 | -20.00 | -16.00 | -28.00 | -18.00 | -26.00 | -19.00 | -9.00 | 19.00 | -7.00 | -31.00 | -58.00 |
Free Cash Flow = Income Generated from Operational Activities - Borrowings - Capital Work in Progress (CWIP)
Consistent positive free cash flow is crucial for businesses as it indicates their ability to generate cash from their core operations. It provides financial flexibility, allowing companies to invest in growth opportunities, pay dividends to shareholders, reduce debt, and weather economic downturns more effectively.
Financial Efficiency Indicators
| Month | Mar 2014 | Mar 2015 | Mar 2016 | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Debtor Days | 26 | 25 | 27 | 27 | 28 | 30 | 30 | 32 | 30 | 28 | 30 | 32 |
| Inventory Days | 107 | 121 | 115 | 163 | 138 | 171 | 112 | 280 | 342 | |||
| Days Payable | 111 | 125 | 142 | 109 | 99 | 102 | 69 | 130 | 155 | |||
| Cash Conversion Cycle | 22 | 21 | -0 | 81 | 68 | 100 | 72 | 182 | 216 | 28 | 30 | 32 |
| Working Capital Days | -59 | -61 | -51 | -48 | -32 | -32 | -12 | 10 | 41 | 48 | 25 | 15 |
| ROCE % | 19% | 16% | 16% | 12% | 18% | 12% | 11% | 22% | 27% | 13% | 9% | 9% |
This stock is not held by any mutual fund.
Key Financial Ratios
| Month | Mar 25 | Mar 24 | Mar 23 | Mar 22 | Mar 21 |
|---|---|---|---|---|---|
| FaceValue | 10.00 | 10.00 | 10.00 | 10.00 | 10.00 |
| Basic EPS (Rs.) | 26.58 | 33.03 | 36.83 | 77.72 | 46.18 |
| Diluted EPS (Rs.) | 26.58 | 33.03 | 36.83 | 77.72 | 46.18 |
| Cash EPS (Rs.) | 54.64 | 60.08 | 61.28 | 100.61 | 70.41 |
| Book Value[Excl.RevalReserv]/Share (Rs.) | 454.76 | 493.75 | 451.57 | 419.66 | 336.27 |
| Book Value[Incl.RevalReserv]/Share (Rs.) | 454.76 | 493.75 | 451.57 | 419.66 | 336.27 |
| Revenue From Operations / Share (Rs.) | 852.74 | 935.85 | 942.66 | 936.71 | 795.72 |
| PBDIT / Share (Rs.) | 81.89 | 86.45 | 83.19 | 144.31 | 109.21 |
| PBIT / Share (Rs.) | 62.81 | 69.86 | 66.45 | 129.76 | 94.59 |
| PBT / Share (Rs.) | 43.27 | 55.23 | 66.19 | 116.35 | 79.01 |
| Net Profit / Share (Rs.) | 35.56 | 43.49 | 44.54 | 86.06 | 55.79 |
| NP After MI And SOA / Share (Rs.) | 26.58 | 33.03 | 36.83 | 77.72 | 46.17 |
| PBDIT Margin (%) | 9.60 | 9.23 | 8.82 | 15.40 | 13.72 |
| PBIT Margin (%) | 7.36 | 7.46 | 7.04 | 13.85 | 11.88 |
| PBT Margin (%) | 5.07 | 5.90 | 7.02 | 12.42 | 9.92 |
| Net Profit Margin (%) | 4.17 | 4.64 | 4.72 | 9.18 | 7.01 |
| NP After MI And SOA Margin (%) | 3.11 | 3.52 | 3.90 | 8.29 | 5.80 |
| Return on Networth / Equity (%) | 5.84 | 7.74 | 9.35 | 21.07 | 15.71 |
| Return on Capital Employeed (%) | 10.31 | 11.49 | 12.95 | 26.59 | 23.62 |
| Return On Assets (%) | 3.01 | 4.05 | 5.26 | 12.10 | 7.71 |
| Long Term Debt / Equity (X) | 0.11 | 0.10 | 0.01 | 0.04 | 0.05 |
| Total Debt / Equity (X) | 0.47 | 0.37 | 0.24 | 0.21 | 0.36 |
| Asset Turnover Ratio (%) | 1.01 | 1.24 | 1.40 | 1.08 | 1.06 |
| Current Ratio (X) | 1.53 | 1.82 | 1.96 | 1.96 | 1.34 |
| Quick Ratio (X) | 1.03 | 1.31 | 1.15 | 1.22 | 0.80 |
| Inventory Turnover Ratio (X) | 2.72 | 3.04 | 3.18 | 1.87 | 2.77 |
| Dividend Payout Ratio (NP) (%) | 0.00 | 1.51 | 5.43 | 1.28 | 0.00 |
| Dividend Payout Ratio (CP) (%) | 0.00 | 1.00 | 3.73 | 1.08 | 0.00 |
| Earning Retention Ratio (%) | 0.00 | 98.49 | 94.57 | 98.72 | 0.00 |
| Cash Earning Retention Ratio (%) | 0.00 | 99.00 | 96.27 | 98.92 | 0.00 |
| Interest Coverage Ratio (X) | 4.19 | 5.91 | 6.90 | 10.77 | 7.01 |
| Interest Coverage Ratio (Post Tax) (X) | 2.82 | 3.96 | 3.71 | 7.43 | 4.57 |
| Enterprise Value (Cr.) | 203.09 | 176.25 | 106.26 | 105.39 | 78.37 |
| EV / Net Operating Revenue (X) | 0.76 | 0.60 | 0.36 | 0.36 | 0.31 |
| EV / EBITDA (X) | 8.00 | 6.58 | 4.12 | 2.36 | 2.31 |
| MarketCap / Net Operating Revenue (X) | 0.55 | 0.47 | 0.25 | 0.27 | 0.18 |
| Retention Ratios (%) | 0.00 | 98.48 | 94.56 | 98.71 | 0.00 |
| Price / BV (X) | 1.04 | 1.04 | 0.61 | 0.68 | 0.50 |
| Price / Net Operating Revenue (X) | 0.55 | 0.47 | 0.25 | 0.27 | 0.18 |
| EarningsYield | 0.05 | 0.07 | 0.15 | 0.30 | 0.31 |
After reviewing the key financial ratios for B&A Ltd, here is a detailed analysis based on the latest available data and recent trends:
- For FaceValue, as of Mar 25, the value is 10.00. This value is within the healthy range. There is no change compared to the previous period (Mar 24) which recorded 10.00.
- For Basic EPS (Rs.), as of Mar 25, the value is 26.58. This value is within the healthy range. It has decreased from 33.03 (Mar 24) to 26.58, marking a decrease of 6.45.
- For Diluted EPS (Rs.), as of Mar 25, the value is 26.58. This value is within the healthy range. It has decreased from 33.03 (Mar 24) to 26.58, marking a decrease of 6.45.
- For Cash EPS (Rs.), as of Mar 25, the value is 54.64. This value is within the healthy range. It has decreased from 60.08 (Mar 24) to 54.64, marking a decrease of 5.44.
- For Book Value[Excl.RevalReserv]/Share (Rs.), as of Mar 25, the value is 454.76. It has decreased from 493.75 (Mar 24) to 454.76, marking a decrease of 38.99.
- For Book Value[Incl.RevalReserv]/Share (Rs.), as of Mar 25, the value is 454.76. It has decreased from 493.75 (Mar 24) to 454.76, marking a decrease of 38.99.
- For Revenue From Operations / Share (Rs.), as of Mar 25, the value is 852.74. It has decreased from 935.85 (Mar 24) to 852.74, marking a decrease of 83.11.
- For PBDIT / Share (Rs.), as of Mar 25, the value is 81.89. This value is within the healthy range. It has decreased from 86.45 (Mar 24) to 81.89, marking a decrease of 4.56.
- For PBIT / Share (Rs.), as of Mar 25, the value is 62.81. This value is within the healthy range. It has decreased from 69.86 (Mar 24) to 62.81, marking a decrease of 7.05.
- For PBT / Share (Rs.), as of Mar 25, the value is 43.27. This value is within the healthy range. It has decreased from 55.23 (Mar 24) to 43.27, marking a decrease of 11.96.
- For Net Profit / Share (Rs.), as of Mar 25, the value is 35.56. This value is within the healthy range. It has decreased from 43.49 (Mar 24) to 35.56, marking a decrease of 7.93.
- For NP After MI And SOA / Share (Rs.), as of Mar 25, the value is 26.58. This value is within the healthy range. It has decreased from 33.03 (Mar 24) to 26.58, marking a decrease of 6.45.
- For PBDIT Margin (%), as of Mar 25, the value is 9.60. This value is below the healthy minimum of 10. It has increased from 9.23 (Mar 24) to 9.60, marking an increase of 0.37.
- For PBIT Margin (%), as of Mar 25, the value is 7.36. This value is below the healthy minimum of 10. It has decreased from 7.46 (Mar 24) to 7.36, marking a decrease of 0.10.
- For PBT Margin (%), as of Mar 25, the value is 5.07. This value is below the healthy minimum of 10. It has decreased from 5.90 (Mar 24) to 5.07, marking a decrease of 0.83.
- For Net Profit Margin (%), as of Mar 25, the value is 4.17. This value is below the healthy minimum of 5. It has decreased from 4.64 (Mar 24) to 4.17, marking a decrease of 0.47.
- For NP After MI And SOA Margin (%), as of Mar 25, the value is 3.11. This value is below the healthy minimum of 8. It has decreased from 3.52 (Mar 24) to 3.11, marking a decrease of 0.41.
- For Return on Networth / Equity (%), as of Mar 25, the value is 5.84. This value is below the healthy minimum of 15. It has decreased from 7.74 (Mar 24) to 5.84, marking a decrease of 1.90.
- For Return on Capital Employeed (%), as of Mar 25, the value is 10.31. This value is within the healthy range. It has decreased from 11.49 (Mar 24) to 10.31, marking a decrease of 1.18.
- For Return On Assets (%), as of Mar 25, the value is 3.01. This value is below the healthy minimum of 5. It has decreased from 4.05 (Mar 24) to 3.01, marking a decrease of 1.04.
- For Long Term Debt / Equity (X), as of Mar 25, the value is 0.11. This value is below the healthy minimum of 0.2. It has increased from 0.10 (Mar 24) to 0.11, marking an increase of 0.01.
- For Total Debt / Equity (X), as of Mar 25, the value is 0.47. This value is within the healthy range. It has increased from 0.37 (Mar 24) to 0.47, marking an increase of 0.10.
- For Asset Turnover Ratio (%), as of Mar 25, the value is 1.01. It has decreased from 1.24 (Mar 24) to 1.01, marking a decrease of 0.23.
- For Current Ratio (X), as of Mar 25, the value is 1.53. This value is within the healthy range. It has decreased from 1.82 (Mar 24) to 1.53, marking a decrease of 0.29.
- For Quick Ratio (X), as of Mar 25, the value is 1.03. This value is within the healthy range. It has decreased from 1.31 (Mar 24) to 1.03, marking a decrease of 0.28.
- For Inventory Turnover Ratio (X), as of Mar 25, the value is 2.72. This value is below the healthy minimum of 4. It has decreased from 3.04 (Mar 24) to 2.72, marking a decrease of 0.32.
- For Dividend Payout Ratio (NP) (%), as of Mar 25, the value is 0.00. This value is below the healthy minimum of 20. It has decreased from 1.51 (Mar 24) to 0.00, marking a decrease of 1.51.
- For Dividend Payout Ratio (CP) (%), as of Mar 25, the value is 0.00. This value is below the healthy minimum of 20. It has decreased from 1.00 (Mar 24) to 0.00, marking a decrease of 1.00.
- For Earning Retention Ratio (%), as of Mar 25, the value is 0.00. This value is below the healthy minimum of 40. It has decreased from 98.49 (Mar 24) to 0.00, marking a decrease of 98.49.
- For Cash Earning Retention Ratio (%), as of Mar 25, the value is 0.00. This value is below the healthy minimum of 40. It has decreased from 99.00 (Mar 24) to 0.00, marking a decrease of 99.00.
- For Interest Coverage Ratio (X), as of Mar 25, the value is 4.19. This value is within the healthy range. It has decreased from 5.91 (Mar 24) to 4.19, marking a decrease of 1.72.
- For Interest Coverage Ratio (Post Tax) (X), as of Mar 25, the value is 2.82. This value is below the healthy minimum of 3. It has decreased from 3.96 (Mar 24) to 2.82, marking a decrease of 1.14.
- For Enterprise Value (Cr.), as of Mar 25, the value is 203.09. It has increased from 176.25 (Mar 24) to 203.09, marking an increase of 26.84.
- For EV / Net Operating Revenue (X), as of Mar 25, the value is 0.76. This value is below the healthy minimum of 1. It has increased from 0.60 (Mar 24) to 0.76, marking an increase of 0.16.
- For EV / EBITDA (X), as of Mar 25, the value is 8.00. This value is within the healthy range. It has increased from 6.58 (Mar 24) to 8.00, marking an increase of 1.42.
- For MarketCap / Net Operating Revenue (X), as of Mar 25, the value is 0.55. This value is below the healthy minimum of 1. It has increased from 0.47 (Mar 24) to 0.55, marking an increase of 0.08.
- For Retention Ratios (%), as of Mar 25, the value is 0.00. This value is below the healthy minimum of 30. It has decreased from 98.48 (Mar 24) to 0.00, marking a decrease of 98.48.
- For Price / BV (X), as of Mar 25, the value is 1.04. This value is within the healthy range. There is no change compared to the previous period (Mar 24) which recorded 1.04.
- For Price / Net Operating Revenue (X), as of Mar 25, the value is 0.55. This value is below the healthy minimum of 1. It has increased from 0.47 (Mar 24) to 0.55, marking an increase of 0.08.
- For EarningsYield, as of Mar 25, the value is 0.05. This value is below the healthy minimum of 5. It has decreased from 0.07 (Mar 24) to 0.05, marking a decrease of 0.02.
Overall, while many metrics show healthy performance, any figures highlighted in red or significant downward trends warrant further investigation.
Strength and Weakness
| Strength | Weakness |
|---|---|
|
|
Stock Analysis
- Considering all of the following key financial indicators, prospective investors are encouraged to conduct thorough research and seek professional guidance before considering any investment in B&A Ltd:
- Net Profit Margin: 4.17%
- Net Profit Margin: This metric indicates the percentage of profit a company makes from its total revenue. A higher net profit margin is generally desirable as it reflects better profitability.
- ROCE: 10.31% (Industry Average ROCE: 7.88%)
- ROCE (Return on Capital Employed): ROCE measures a company's profitability and the efficiency with which its capital is employed. A higher ROCE indicates efficient use of capital.
- ROE%: 5.84% (Industry Average ROE: 16.74%)
- ROE (Return on Equity): ROE measures a company's profitability relative to shareholders' equity. A higher ROE indicates efficient use of shareholders' funds.
- Interest Coverage Ratio (Post Tax): 2.82
- Interest Coverage Ratio: The interest coverage ratio measures a company's ability to cover its interest payments on outstanding debt. A ratio greater than 2 is generally considered healthy as it indicates the company can meet its interest obligations comfortably.
- Quick Ratio: 1.03
- Quick Ratio: The quick ratio assesses a company's ability to cover its short-term liabilities with its most liquid assets. A ratio higher than 1 suggests the company can meet its short-term obligations without relying heavily on inventory.
- Stock P/E: 13.6 (Industry average Stock P/E: 69.42)
- Stock P/E (Price-to-Earnings) Ratio: The P/E ratio compares a company's current share price to its earnings per share. A lower P/E ratio relative to industry peers or historical values may indicate that the stock is undervalued.
- Total Debt / Equity: 0.47
- Total Debt / Equity: This ratio measures a company's financial leverage by comparing its total debt to its total equity. A lower ratio indicates lower financial risk and greater financial stability.
Stock Rating: - Net Profit Margin: 4.17%
About the Company - Qualitative Analysis
| INDUSTRY | ADDRESS | CONTACT |
|---|---|---|
| Plantations - Tea & Coffee | Gariahabi Grant, Jorhat Assam 785006 | investorrelations@bandaltd.in http://www.barooahs.com |
| Management | |
|---|---|
| Name | Position Held |
| Mr. Robin Aidan Farley | Chairman |
| Mr. Somnath Chatterjee | Managing Director |
| Mr. Dhruba Jyoti Dowerah | Deputy Managing Director |
| Mr. Rajkamal Bhuyan | Director |
| Mr. Anjan Ghosh | Director |
| Mr. Amit Chowdhuri | Director |
| Mr. Himangshu Sekhar Das | Director |
| Mr. Amit Kiran Deb | Director |
| Mrs. Mou Mukherjee | Director |
| Ms. Simeen Hossai | Director |
| Mr. Gauri Prosad Sarma | Director |
| Mr. Dipankar Mukherjee | Director |
FAQ
What is the intrinsic value of B&A Ltd?
B&A Ltd's intrinsic value (as of 11 December 2025) is 352.74 which is 13.97% lower the current market price of 410.00, indicating overvalued. Calculated using the PE ratio method, this valuation considers the company's 127 Cr. market cap, FY2025-2026 high/low of 689/354, reserves of ₹161 Cr, and liabilities of 331 Cr.
What is the Market Cap of B&A Ltd?
The Market Cap of B&A Ltd is 127 Cr..
What is the current Stock Price of B&A Ltd as on 11 December 2025?
The current stock price of B&A Ltd as on 11 December 2025 is 410.
What is the High / Low of B&A Ltd stocks in FY 2025-2026?
In FY 2025-2026, the High / Low of B&A Ltd stocks is 689/354.
What is the Stock P/E of B&A Ltd?
The Stock P/E of B&A Ltd is 13.6.
What is the Book Value of B&A Ltd?
The Book Value of B&A Ltd is 528.
What is the Dividend Yield of B&A Ltd?
The Dividend Yield of B&A Ltd is 0.00 %.
What is the ROCE of B&A Ltd?
The ROCE of B&A Ltd is 8.96 %.
What is the ROE of B&A Ltd?
The ROE of B&A Ltd is 6.02 %.
What is the Face Value of B&A Ltd?
The Face Value of B&A Ltd is 10.0.