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Last Updated: March 3, 2026, 1:51 pm
Author: Getaka|Social: XLinkedIn
Stock Ticker - BSE: 508136 | NSE: BNALTD

B&A Ltd: Intrinsic Value & Share Price Analysis

Share Price and Basic Stock Data

Last Updated: March 3, 2026, 1:51 pm

Market Cap 118 Cr.
Current Price 380
Intrinsic Value₹402.32
High / Low 639/350
Stock P/E20.7
Book Value 528
Dividend Yield0.00 %
ROCE8.96 %
ROE6.02 %
Face Value 10.0
PEG Ratio-0.83

Stock P/E, Current Price, and Intrinsic Value Over Time

View Share Price Target for B&A Ltd

Competitors

Stock Name Market Cap Current Price High / Low Stock P/E Book Value Dividend Yield ROCE ROE Face Value
B&A Ltd 118 Cr. 380 639/35020.7 5280.00 %8.96 %6.02 % 10.0
The Grob Tea Co Ltd 109 Cr. 937 1,360/74719.4 9020.32 %12.7 %11.2 % 10.0
Bengal Tea & Fabrics Ltd 140 Cr. 155 185/12613.9 2230.97 %5.22 %55.3 % 10.0
Dhunseri Tea & Industries Ltd 141 Cr. 134 230/130 5280.75 %4.45 %9.21 % 10.0
Norben Tea & Exports Ltd 147 Cr. 94.6 99.5/30.5 12.90.00 %3.90 %1.22 % 10.0
Industry Average8,601.65 Cr385.2252.18265.000.45%7.88%16.74%7.00

All Competitor Stocks of B&A Ltd

Quarterly Result

MetricDec 2022Mar 2023Jun 2023Sep 2023Dec 2023Mar 2024Jun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025
Sales 80.3038.4254.33101.8196.2637.7150.5197.3873.4443.0255.63102.9080.88
Expenses 76.5949.2758.7177.1284.4252.3451.7767.6572.2163.3655.6472.8583.90
Operating Profit 3.71-10.85-4.3824.6911.84-14.63-1.2629.731.23-20.34-0.0130.05-3.02
OPM % 4.62%-28.24%-8.06%24.25%12.30%-38.80%-2.49%30.53%1.67%-47.28%-0.02%29.20%-3.73%
Other Income 3.331.940.596.360.931.430.931.061.2412.771.111.050.53
Interest 1.050.571.671.060.820.991.661.531.441.421.672.121.57
Depreciation 1.341.421.311.371.311.141.761.761.770.621.491.541.58
Profit before tax 4.65-10.90-6.7728.6210.64-15.33-3.7527.50-0.74-9.61-2.0627.44-5.64
Tax % 17.42%26.61%9.01%6.46%7.52%-0.46%-10.67%4.47%113.51%12.49%11.17%3.90%-2.13%
Net Profit 3.84-13.81-7.3926.789.83-15.26-3.3526.27-1.58-10.80-2.2926.38-5.51
EPS in Rs 10.58-44.94-25.1982.2629.94-52.42-13.9782.00-6.97-36.06-8.9782.23-18.84

Last Updated: March 3, 2026, 12:00 pm

Below is a detailed analysis of the quarterly data for B&A Ltd based on the most recent figures (Dec 2025) and their trends compared to the previous period:

  • For Sales, as of Dec 2025, the value is 80.88 Cr.. The value appears to be declining and may need further review. It has decreased from 102.90 Cr. (Sep 2025) to 80.88 Cr., marking a decrease of 22.02 Cr..
  • For Expenses, as of Dec 2025, the value is 83.90 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 72.85 Cr. (Sep 2025) to 83.90 Cr., marking an increase of 11.05 Cr..
  • For Operating Profit, as of Dec 2025, the value is -3.02 Cr.. The value appears to be declining and may need further review. It has decreased from 30.05 Cr. (Sep 2025) to -3.02 Cr., marking a decrease of 33.07 Cr..
  • For OPM %, as of Dec 2025, the value is -3.73%. The value appears to be declining and may need further review. It has decreased from 29.20% (Sep 2025) to -3.73%, marking a decrease of 32.93%.
  • For Other Income, as of Dec 2025, the value is 0.53 Cr.. The value appears to be declining and may need further review. It has decreased from 1.05 Cr. (Sep 2025) to 0.53 Cr., marking a decrease of 0.52 Cr..
  • For Interest, as of Dec 2025, the value is 1.57 Cr.. The value appears to be improving (decreasing) as expected. It has decreased from 2.12 Cr. (Sep 2025) to 1.57 Cr., marking a decrease of 0.55 Cr..
  • For Depreciation, as of Dec 2025, the value is 1.58 Cr.. The value appears to be increasing, which may not be favorable. It has increased from 1.54 Cr. (Sep 2025) to 1.58 Cr., marking an increase of 0.04 Cr..
  • For Profit before tax, as of Dec 2025, the value is -5.64 Cr.. The value appears to be declining and may need further review. It has decreased from 27.44 Cr. (Sep 2025) to -5.64 Cr., marking a decrease of 33.08 Cr..
  • For Tax %, as of Dec 2025, the value is -2.13%. The value appears to be improving (decreasing) as expected. It has decreased from 3.90% (Sep 2025) to -2.13%, marking a decrease of 6.03%.
  • For Net Profit, as of Dec 2025, the value is -5.51 Cr.. The value appears to be declining and may need further review. It has decreased from 26.38 Cr. (Sep 2025) to -5.51 Cr., marking a decrease of 31.89 Cr..
  • For EPS in Rs, as of Dec 2025, the value is -18.84. The value appears to be declining and may need further review. It has decreased from 82.23 (Sep 2025) to -18.84, marking a decrease of 101.07.

Overall, while many items appear to show a positive trend, any significant downward movement warrant further investigation.

Quarterly Chart

Profit & Loss - Annual Report

Last Updated: February 27, 2026, 12:00 am

MetricMar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025TTM
Sales 140146156156189191207248290292290264282
Expenses 116125134138166173190216247269273255276
Operating Profit 242222182419173243231897
OPM % 17%15%14%11%12%10%8%13%15%8%6%4%2%
Other Income 111101122691615
Interest 7655566544567
Depreciation 3334455555565
Profit before tax 151315101598243621171310
Tax % 23%21%28%30%30%26%20%30%26%33%19%18%
Net Profit 1110117116617271414118
EPS in Rs 35.5531.2931.6518.9729.9716.1913.1046.1677.7136.8434.5826.5818.36
Dividend Payout % 8%10%9%16%10%6%0%2%3%1%0%0%

Profit & Loss Yearly Chart

YoY Net Profit Growth

Year2014-20152015-20162016-20172017-20182018-20192019-20202020-20212021-20222022-20232023-20242024-2025
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

MonthMar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025Sep 2025
Equity Capital 3333333333333
Reserves 6874835967707388111119130138161
Borrowings 44423846424536412430496787
Other Liabilities 34374244515952546065716580
Total Liabilities 149156166152163177165186199217253274331
Fixed Assets 10010010265788282848689117118122
CWIP 159211197566101511
Investments 0000000000111
Other Assets 4951556774867696107123124140197
Total Assets 149156166152163177165186199217253274331

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.

Reserves and Borrowings Chart

Cash Flow

MonthMar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025
Cash from Operating Activity + 81819517121316311132-3
Cash from Investing Activity + -6-10-9-8-7-7-2-6-14-16-49-3
Cash from Financing Activity + -0-9-8-7-9-9-60-5-69-4
Net Cash Flow 2-11-110-451012-11-9-10

Free Cash Flow

MonthMar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025
Free Cash Flow-20.00-20.00-16.00-28.00-18.00-26.00-19.00-9.0019.00-7.00-31.00-58.00

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.

Free Cash Flow Chart

Financial Efficiency Indicators

MonthMar 2014Mar 2015Mar 2016Mar 2017Mar 2018Mar 2019Mar 2020Mar 2021Mar 2022Mar 2023Mar 2024Mar 2025
Debtor Days 262527272830303230283032
Inventory Days 107121115163138171112280342
Days Payable 1111251421099910269130155
Cash Conversion Cycle 2221-0816810072182216283032
Working Capital Days -59-61-51-48-32-32-121041482515
ROCE %19%16%16%12%18%12%11%22%27%13%9%9%

Financial Efficiency Indicators Chart

Share Holding Pattern

MonthMar 2023Jun 2023Sep 2023Dec 2023Mar 2024Jun 2024Sep 2024Dec 2024Mar 2025Jun 2025Sep 2025Dec 2025
Promoters 59.15%59.15%59.15%59.15%59.15%59.15%59.15%59.15%59.15%59.46%59.46%59.47%
DIIs 0.01%0.01%0.01%0.01%0.01%0.01%0.01%0.01%0.01%0.01%0.01%0.01%
Public 40.84%40.85%40.84%40.85%40.85%40.85%40.84%40.83%40.83%40.52%40.53%40.53%
No. of Shareholders 2,6642,6052,4052,3382,2182,1932,2132,1542,1232,1222,1242,128

Shareholding Pattern Chart

No. of Shareholders

B&A Ltd: Intrinsic Value & Share Price Analysis - Shareholder trend analysis

This stock is not held by any mutual fund.

ROCE Trend

EPS Trend

Key Financial Ratios

MonthMar 25Mar 24Mar 23Mar 22Mar 21
FaceValue 10.0010.0010.0010.0010.00
Basic EPS (Rs.) 26.5833.0336.8377.7246.18
Diluted EPS (Rs.) 26.5833.0336.8377.7246.18
Cash EPS (Rs.) 54.6460.0861.28100.6170.41
Book Value[Excl.RevalReserv]/Share (Rs.) 454.76493.75451.57419.66336.27
Book Value[Incl.RevalReserv]/Share (Rs.) 454.76493.75451.57419.66336.27
Revenue From Operations / Share (Rs.) 852.74935.85942.66936.71795.72
PBDIT / Share (Rs.) 81.8986.4583.19144.31109.21
PBIT / Share (Rs.) 62.8169.8666.45129.7694.59
PBT / Share (Rs.) 43.2755.2366.19116.3579.01
Net Profit / Share (Rs.) 35.5643.4944.5486.0655.79
NP After MI And SOA / Share (Rs.) 26.5833.0336.8377.7246.17
PBDIT Margin (%) 9.609.238.8215.4013.72
PBIT Margin (%) 7.367.467.0413.8511.88
PBT Margin (%) 5.075.907.0212.429.92
Net Profit Margin (%) 4.174.644.729.187.01
NP After MI And SOA Margin (%) 3.113.523.908.295.80
Return on Networth / Equity (%) 5.847.749.3521.0715.71
Return on Capital Employeed (%) 10.3111.4912.9526.5923.62
Return On Assets (%) 3.014.055.2612.107.71
Long Term Debt / Equity (X) 0.110.100.010.040.05
Total Debt / Equity (X) 0.470.370.240.210.36
Asset Turnover Ratio (%) 1.011.241.401.081.06
Current Ratio (X) 1.531.821.961.961.34
Quick Ratio (X) 1.031.311.151.220.80
Inventory Turnover Ratio (X) 7.113.043.181.872.77
Dividend Payout Ratio (NP) (%) 0.001.515.431.280.00
Dividend Payout Ratio (CP) (%) 0.001.003.731.080.00
Earning Retention Ratio (%) 0.0098.4994.5798.720.00
Cash Earning Retention Ratio (%) 0.0099.0096.2798.920.00
Interest Coverage Ratio (X) 4.195.916.9010.777.01
Interest Coverage Ratio (Post Tax) (X) 2.823.963.717.434.57
Enterprise Value (Cr.) 203.09176.25106.26105.3978.37
EV / Net Operating Revenue (X) 0.760.600.360.360.31
EV / EBITDA (X) 8.006.584.122.362.31
MarketCap / Net Operating Revenue (X) 0.550.470.250.270.18
Retention Ratios (%) 0.0098.4894.5698.710.00
Price / BV (X) 1.041.040.610.680.50
Price / Net Operating Revenue (X) 0.550.470.250.270.18
EarningsYield 0.050.070.150.300.31

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 7.11. This value is within the healthy range. It has increased from 3.04 (Mar 24) to 7.11, marking an increase of 4.07.
  • 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.

Profitability Ratios (%)

Liquidity Ratios

Liquidity Ratios (%)

Interest Coverage Ratios (%)

Valuation Ratios

Fair Value

Fair Value of B&A Ltd as of March 5, 2026 is: ₹536.90

Calculation basis:

  • Fair value = P/E Ratio * (Return on Equity / 100) * Book Value * (1 + Dividend Yield / 100)
  • P/E Ratio (Price-to-Earnings Ratio): Represents the price of the stock relative to its earnings per share. A higher P/E ratio indicates that investors are willing to pay a higher price for the stock.
  • Return on Equity (ROE): Measures a company's profitability relative to its shareholder equity. It showcases the company's ability to generate profits using the investment made by its shareholders, offering valuable insight into its operational efficiency and financial performance.
  • Book Value: Represents the net asset value of the company per share. It is calculated as the total assets minus intangible assets and liabilities, divided by the number of outstanding shares.
  • Dividend Yield: The ratio of the annual dividend per share to the current market price per share. It offers valuable insights into the profitability of an investment through dividends.

This formula allows us to gauge the fair value of the stock by analyzing its fundamental indicators.

As of March 5, 2026, B&A Ltd is Undervalued by 41.29% compared to the current share price ₹380.00

Intrinsic Value of B&A Ltd as of March 5, 2026 is: ₹402.32

Calculation basis:

  • Intrinsic value = P/E Ratio * (Return on Equity / 100) * Book Value * (1 + Dividend Yield / 100) * (1 + EPS CAGR for Last 5 Years)
  • P/E Ratio (Price-to-Earnings Ratio): Represents the price of the stock relative to its earnings per share. A higher P/E ratio indicates that investors are willing to pay a higher price for the stock.
  • Return on Equity (ROE): Measures a company's profitability relative to its shareholder equity. It showcases the company's ability to generate profits using the investment made by its shareholders, offering valuable insight into its operational efficiency and financial performance.
  • Book Value: Represents the net asset value of the company per share. It is calculated as the total assets minus intangible assets and liabilities, divided by the number of outstanding shares.
  • Dividend Yield: The ratio of the annual dividend per share to the current market price per share. It offers valuable insights into the profitability of an investment through dividends.
  • EPS CAGR (Compound Annual Growth Rate): Represents the geometric mean growth rate of earnings per share over the last 5 years. It provides insight into the historical growth trajectory of the company's earnings.

This formula allows us to gauge the intrinsic value of the stock by analyzing its fundamental indicators along with EPS growth.

As of March 5, 2026, B&A Ltd is Undervalued by 5.87% compared to the current share price ₹380.00

Last 5 Year EPS CAGR: -25.07%

*Investments are subject to market risks

Strength and Weakness

StrengthWeakness
  1. The stock has a high average ROCE of 15.33%, which is a positive sign.
  2. The stock has a low average Working Capital Days of -13.00, which is a positive sign.
  3. The company has higher reserves (95.46 cr) compared to borrowings (45.46 cr), indicating strong financial stability.
  4. The company has shown consistent growth in sales (219.31 cr) and profit (15.85 cr) over the years.
  1. The stock has a high average Cash Conversion Cycle of 71.00, which may not be favorable.

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:
    1. 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.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
    6. Stock P/E: 20.7 (Industry average Stock P/E: 52.18)
      • 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.
    7. 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.
    The current analysis is available for review. It's important to conduct thorough research and consider consulting with financial professionals before making any investment decisions.
    Stock Rating:

About the Company - Qualitative Analysis

B&A Ltd. is a Public Limited Listed company incorporated on 01/06/1915 and has its registered office in the State of Assam, India. Company's Corporate Identification Number(CIN) is L01132AS1915PLC000200 and registration number is 000200. Currently Company is involved in the business activities of Growing of tea. Company's Total Operating Revenue is Rs. 134.31 Cr. and Equity Capital is Rs. 3.10 Cr. for the Year ended 31/03/2025.
INDUSTRYADDRESSCONTACT
Plantations - Tea & CoffeeGariahabi Grant, Jorhat Assam 785006Contact not found
Management
NamePosition Held
Mr. Robin Aidan FarleyChairman
Mr. Somnath ChatterjeeManaging Director
Mr. Dhruba Jyoti DowerahDeputy Managing Director
Mr. Rajkamal BhuyanDirector
Mr. Anjan GhoshDirector
Mr. Amit ChowdhuriDirector
Mr. Himangshu Sekhar DasDirector
Mr. Amit Kiran DebDirector
Mrs. Mou MukherjeeDirector
Ms. Simeen HossaiDirector
Mr. Gauri Prosad SarmaDirector
Mr. Dipankar MukherjeeDirector

FAQ

What is the intrinsic value of B&A Ltd?

B&A Ltd's intrinsic value (as of 05 March 2026) is ₹402.32 which is 5.87% higher the current market price of ₹380.00, indicating undervalued. Calculated using the PE ratio method, this valuation considers the company's ₹118 Cr. market cap, FY2025-2026 high/low of ₹639/350, 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 118 Cr..

What is the current Stock Price of B&A Ltd as on 05 March 2026?

The current stock price of B&A Ltd as on 05 March 2026 is ₹380.

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 ₹639/350.

What is the Stock P/E of B&A Ltd?

The Stock P/E of B&A Ltd is 20.7.

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.

Disclaimer: This article is for informational purposes only and should not be construed as financial advice. The author is not a SEBI registered financial advisor and does not have any vested interest in B&A Ltd. Investors are advised to conduct their own due diligence and consult with a financial professional before making any investment decisions. The information provided in this article is based on publicly available data and the author's analysis, but it may not be comprehensive or up-to-date. The author and getaka.co.in are not responsible for any errors or omissions in the content. This article is not intended to promote any particular investment strategy or recommendation, and readers should consult with their own financial advisors before making any investment decisions. Data Source: NSE