B & A Ltd

₹ 340 0.00%

10 Jun 10:57 a.m.

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 ₹ 340
High / Low ₹ 510 / 310
Stock P/E
Book Value ₹ 246
Dividend Yield 0.00 %
ROCE -0.44 %
ROE -11.0 %
Face Value ₹ 10.0

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Pros

Cons

Company has low interest coverage ratio.
The company has delivered a poor sales growth of -1.06% over past five years.
Company has a low return on equity of -3.49% over last 3 years.
Earnings include an other income of Rs.5.18 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

Standalone Figures in Rs. Crores / View Consolidated

	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
	12	23	66	63	9	16	62	42	15	21	62	48	11
	26	31	48	54	27	22	36	44	37	23	37	52	30
Operating Profit	-14	-7	18	9	-18	-6	25	-2	-23	-2	25	-4	-19
OPM %	-112%	-30%	27%	14%	-197%	-39%	41%	-4%	-156%	-12%	40%	-9%	-172%
	2	0	7	1	1	1	2	1	13	1	1	0	3
Interest	0	1	1	1	1	2	2	1	1	2	2	2	2
Depreciation	1	1	1	1	1	1	1	1	0	1	1	1	2
Profit before tax	-13	-9	23	8	-19	-9	24	-4	-11	-4	23	-7	-20
Tax %	12%	0%	0%	0%	0%	-21%	0%	0%	8%	-8%	-0%	-0%	10%
	-14	-9	23	8	-19	-7	24	-4	-12	-4	23	-7	-22
EPS in Rs	-45.84	-28.61	73.55	25.42	-60.48	-21.84	77.35	-11.77	-38.97	-12.74	75.39	-21.52	-69.61
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Profit & Loss

Standalone Figures in Rs. Crores / View Consolidated

	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
	102	110	103	122	121	132	150	163	161	162	134	142
	86	95	93	109	112	127	135	136	154	161	140	143
Operating Profit	16	15	10	13	9	5	15	27	7	1	-5	-1
OPM %	16%	14%	9%	11%	7%	4%	10%	17%	4%	1%	-4%	-1%
	1	1	1	1	1	1	1	1	6	9	16	5
Interest	4	3	3	4	4	4	4	3	2	4	6	7
Depreciation	3	2	2	3	3	3	3	3	3	3	4	5
Profit before tax	9	10	5	8	2	-2	8	22	7	3	1	-7
Tax %	17%	24%	26%	22%	-7%	-36%	20%	20%	21%	1%	-279%	21%
	8	8	3	6	2	-1	7	18	6	3	2	-9
EPS in Rs	25.32	24.97	10.97	19.52	5.71	-3.74	21.74	56.71	19.00	9.84	6.35	-28.48
Dividend Payout %	12%	12%	27%	15%	18%	0%	5%	4%	3%	0%	0%	0%

Compounded Sales Growth
10 Years:	3%
5 Years:	-1%
3 Years:	-4%
TTM:	6%

Compounded Profit Growth
10 Years:	%
5 Years:	%
3 Years:	%
TTM:	-546%

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

Return on Equity
10 Years:	4%
5 Years:	3%
3 Years:	-3%
Last Year:	-11%

Balance Sheet

Standalone Figures in Rs. Crores / View Consolidated

	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	68	74	48	52	52	51	58	75	77	80	82	73
	29	28	37	33	36	33	30	12	19	46	65	92
	24	28	28	27	33	30	27	27	27	35	24	24
Total Liabilities	124	133	116	116	124	116	118	116	126	164	174	192
	84	86	48	61	64	64	65	66	63	92	91	89
CWIP	5	9	20	10	8	6	5	4	5	9	9	16
Investments	4	4	4	4	4	4	4	4	4	5	5	5
	31	35	44	41	48	42	44	43	53	59	69	82
Total Assets	124	133	116	116	124	116	118	116	126	164	174	192

Cash Flows

Standalone Figures in Rs. Crores / View Consolidated

	Mar 2015	Mar 2016	Mar 2017	Mar 2018	Mar 2019	Mar 2020	Mar 2021	Mar 2022	Mar 2023	Mar 2024	Mar 2025	Mar 2026
	12	13	0	12	9	5	16	21	0	11	-9	-6
	-9	-7	-6	-5	-4	-1	-3	-4	-9	-34	-2	-7
	-5	-4	-5	-7	-7	-5	2	-3	-5	10	-4	18
Net Cash Flow	-1	1	-11	-1	-3	-1	15	14	-14	-14	-15	5
Free Cash Flow	3	5	-6	6	4	3	13	19	-2	-18	-13	-16
CFO/OP	72%	104%	19%	97%	114%	117%	114%	87%	93%	999%	215%	514%

Ratios

Standalone Figures in Rs. Crores / View Consolidated

	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	4	3	4	3	6	2	1	0	3	4	4	3
Inventory Days	115	124	219	118	148	70	61	69	73	52	150	166
Days Payable	186	250	187	106	136	89	55	47	56	44	132	154
Cash Conversion Cycle	-66	-123	36	15	18	-17	7	22	20	12	23	15
Working Capital Days	-87	-83	-95	-80	-94	-78	-51	-5	0	-37	-84	-164
ROCE %	14%	13%	8%	13%	7%	3%	14%	28%	6%	1%	4%	-0%

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

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

Tea Production Total
Lakh kg

Tea Sales Volume
Lakh kg

Number of Tea Estates
Units

Total Tea Area
Hectares

Installed Tea Processing Capacity
Crore kg

Yield per Hectare
kg/Hectare

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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