B & A Ltd

₹ 337 -0.01%

09 Jun - close price

About

B&A Ltd was descended from Barasali Tea Company Ltd, which was founded in 1915.^[1]Company is involved in cultivation & manufacturing of 'Black Tea'^[2] and manufacturing of wide ranges of paper sacks. Recently the company has also ventured into flexible laminate business.^[3]

Key Points

Business Overview:
Company is engaged in the business of cultivation, production and sale of black tea which is seasonal in nature.^[1] Company is operating 11 tea estates, including the latest acquisition in and around different locations of upper Assam, like Jorhat, Sibsagar and Golaghat. The Company produced around 5.5 million kgs. super quality tea.^[2] Company produces superior quality of tea, which commands a premium over industry average levels. All the tea gardens are located in upper Assam which is well-known for its superior quality of tea due to its favourable climatic conditions and better soil structure. Accordingly, the average realisations of tea manufactured by the company are higher than the average realisations in the tea auctions. From April 2022 onwards, company’s Gatoonga Tea Estate was ranked as no.1 followed by Mokrung Tea Estate at no.3 and Salkathoni Tea Estate at no.7 in All India Batting Order in terms of price fetched by the company in Assam for CTC tea in the auctions. ^[3]

Website BSE NSE

Market Cap ₹ 104 Cr.
Current Price ₹ 337
High / Low ₹ 510 / 310
Stock P/E
Book Value ₹ 442
Dividend Yield 0.00 %
ROCE 3.77 %
ROE -2.83 %
Face Value ₹ 10.0

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Pros

Stock is trading at 0.76 times its book value

Cons

Company has low interest coverage ratio.
The company has delivered a poor sales growth of 2.71% over past five years.
Company has a low return on equity of 2.92% over last 3 years.
Earnings include an other income of Rs.4.91 Cr.

* The pros and cons are machine generated. Pros / cons are based on a checklist to highlight important points. Please exercise caution and do your own analysis.

Peer comparison

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Detailed Comparison with:

Quarterly Results

Consolidated Figures in Rs. Crores / View Standalone

	Mar 2023	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026
	38	54	102	96	38	51	97	73	43	56	103	81	44
	49	59	77	84	52	52	68	72	63	56	73	84	59
Operating Profit	-11	-4	25	12	-15	-1	30	1	-20	-0	30	-3	-16
OPM %	-28%	-8%	24%	12%	-39%	-2%	31%	2%	-47%	-0%	29%	-4%	-36%
	2	1	6	1	1	1	1	1	13	1	1	1	2
Interest	1	2	1	1	1	2	2	1	1	2	2	2	2
Depreciation	1	1	1	1	1	2	2	2	1	1	2	2	2
Profit before tax	-11	-7	29	11	-15	-4	28	-1	-10	-2	27	-6	-17
Tax %	27%	9%	6%	8%	-0%	-11%	4%	114%	12%	11%	4%	-2%	18%
	-14	-7	27	10	-15	-3	26	-2	-11	-2	26	-6	-20
EPS in Rs	-44.94	-25.19	82.26	29.94	-52.42	-13.97	82.00	-6.97	-36.06	-8.97	82.23	-18.84	-67.10
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Profit & Loss

Consolidated Figures in Rs. Crores / View Standalone

	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
	146	156	156	189	191	207	248	290	292	290	264	283
	125	134	138	166	173	190	216	247	269	273	255	272
Operating Profit	22	22	18	24	19	17	32	43	23	18	9	11
OPM %	15%	14%	11%	12%	10%	8%	13%	15%	8%	6%	4%	4%
	1	1	1	0	1	1	2	2	6	9	16	5
Interest	6	5	5	5	6	6	5	4	4	5	6	7
Depreciation	3	3	4	4	5	5	5	5	5	5	6	7
Profit before tax	13	15	10	15	9	8	24	36	21	17	13	2
Tax %	21%	28%	30%	30%	26%	20%	30%	26%	33%	19%	18%	179%
	10	11	7	11	6	6	17	27	14	14	11	-2
EPS in Rs	31.29	31.65	18.97	29.97	16.19	13.10	46.16	77.71	36.84	34.58	26.58	-12.71
Dividend Payout %	10%	9%	16%	10%	6%	0%	2%	3%	1%	0%	0%	0%

Compounded Sales Growth
10 Years:	6%
5 Years:	3%
3 Years:	-1%
TTM:	7%

Compounded Profit Growth
10 Years:	%
5 Years:	%
3 Years:	%
TTM:	-148%

Stock Price CAGR
10 Years:	8%
5 Years:	8%
3 Years:	10%
1 Year:	-30%

Return on Equity
10 Years:	8%
5 Years:	7%
3 Years:	3%
Last Year:	-3%

Balance Sheet

Consolidated Figures in Rs. Crores / View Standalone

	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Equity Capital	3	3	3	3	3	3	3	3	3	3	3	3
Reserves	74	83	59	67	70	73	88	111	119	130	138	134
	42	38	46	42	45	36	41	24	30	49	67	111
	37	42	44	51	59	52	54	60	65	71	65	74
Total Liabilities	156	166	152	163	177	165	186	199	217	253	274	321
	100	102	65	78	82	82	84	86	89	117	118	131
CWIP	5	9	21	11	9	7	5	6	6	10	15	19
Investments	0	0	0	0	0	0	0	0	0	1	1	1
	51	55	67	74	86	76	96	107	123	124	140	170
Total Assets	156	166	152	163	177	165	186	199	217	253	274	321

Cash Flows

Consolidated Figures in Rs. Crores / View Standalone

	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
	18	19	5	17	12	13	16	31	11	32	-3	-0
	-10	-9	-8	-7	-7	-2	-6	-14	-16	-49	-3	-32
	-9	-8	-7	-9	-9	-6	0	-5	-6	9	-4	34
Net Cash Flow	-1	1	-11	0	-4	5	10	12	-11	-9	-10	2
Free Cash Flow	8	9	-4	9	5	11	10	24	3	-0	-14	-25
CFO/OP	89%	98%	46%	83%	79%	106%	71%	87%	96%	217%	-11%	19%

Ratios

Consolidated Figures in Rs. Crores / View Standalone

	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
Debtor Days	25	27	27	28	30	30	32	30	28	30	32	37
Inventory Days	121	115	163	138	171	112	280	342				176
Days Payable	125	142	109	99	102	69	130	155				91
Cash Conversion Cycle	21	-0	81	68	100	72	182	216	28	30	32	122
Working Capital Days	-61	-51	-48	-32	-32	-12	10	41	48	25	15	-22
ROCE %	16%	16%	12%	18%	12%	11%	22%	27%	13%	9%	9%	4%

Insights

In beta

Mar 2015

Mar 2016

Mar 2017

Mar 2018

Mar 2019

Mar 2020

Mar 2021

Mar 2022

Mar 2023

Mar 2024

Mar 2025

Average Tea Realization (Combined)
Rs/kg ・Standalone data

xxx.xx	xxx.xx	xxx.xx	xxx.xx	xxx.xx	xxx.xx	xxx.xx	xxx.xx	xxx.xx	xxx.xx	xxx.xx
x,xxx	x,xxx	x,xxx	x,xxx	x,xxx	x,xxx	x,xxx	x,xxx	x,xxx	x,xxx	x,xxx
xx.xx	xx.xx	xx.xx	xx.xx	xx.xx	xx.xx	xx.xx	xx.xx	xx.xx	xx.xx	xx.xx
xx.xx	xx.xx	xx.xx	xx.xx	xx.xx	xx.xx	xx.xx	xx.xx	xx.xx	xx.xx	xx.xx
x	x		x		x	x		x		x
	x,xxx.xx		x,xxx.xx		x,xxx.xx		x,xxx.xx	x,xxx.xx	x,xxx.xx	x,xxx.xx
	x.xx			x.xx		x.xx		x.xx		x.xx
x,xxx	x,xxx	x,xxx					x,xxx

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Number of Permanent Employees
Count ・Standalone data

Tea Production Total
Lakh kg ・Standalone data

Tea Sales Volume
Lakh kg ・Standalone data

Number of Tea Estates
Units ・Standalone data

Total Tea Area
Hectares ・Standalone data

Installed Tea Processing Capacity
Crore kg ・Standalone data

Yield per Hectare
kg/Hectare ・Standalone data

Extracted by Screener AI

Shareholding Pattern

Numbers in percentages

	Jun 2023	Sep 2023	Dec 2023	Mar 2024	Jun 2024	Sep 2024	Dec 2024	Mar 2025	Jun 2025	Sep 2025	Dec 2025	Mar 2026
	59.15%	59.15%	59.15%	59.15%	59.15%	59.15%	59.15%	59.15%	59.46%	59.46%	59.47%	59.47%
	0.01%	0.01%	0.01%	0.01%	0.01%	0.01%	0.01%	0.01%	0.01%	0.01%	0.01%	0.01%
	40.85%	40.84%	40.85%	40.85%	40.85%	40.84%	40.83%	40.83%	40.52%	40.53%	40.53%	40.52%
No. of Shareholders	2,605	2,405	2,338	2,218	2,193	2,213	2,154	2,123	2,122	2,124	2,128	2,067

	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
	59.15%	59.15%	59.15%	59.15%	59.15%	59.15%	59.15%	59.15%	59.15%	59.47%
	0.04%	0.04%	0.04%	0.01%	0.01%	0.01%	0.01%	0.01%	0.01%	0.01%
	40.81%	40.81%	40.81%	40.84%	40.85%	40.85%	40.84%	40.85%	40.83%	40.52%
No. of Shareholders	3,280	2,959	2,844	2,643	2,496	2,823	2,664	2,218	2,123	2,067

* The classifications might have changed from Sep'2022 onwards. The new XBRL format added more details from Sep'22 onwards.

Classifications such as banks and foreign portfolio investors were not available earlier. The sudden changes in FII or DII can be because of these changes.

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B & A Ltd

B & A Ltd

Peer comparison

Quarterly Results

Profit & Loss

Balance Sheet

Cash Flows

Ratios

Insights

Shareholding Pattern

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