About
B & A Limited, together with its subsidiaries, cultivates, produces, and sells black tea in India. It operates in three segments: Tea, Paper Sacks and Flexible Laminates. The company also operates tea estates. It also offers retail tea under the Gatoonga Tea Estate brand name. The company was formerly known as Barasali Tea Estate Limited and changed its name to B & A Limited in December 2000. B & A Limited was incorporated in 1915 and is based in Kolkata, India.
Key Metrics
as of Sep 2026Market Cap112 Cr
P/E151.00
Div Yield0.00 %
Book Value₹442.00
52w High₹589.00
52w Low₹310.00
Face Value₹10.00
Quarterly Results
Rs. Crores · hover row for definition| Metric | Jun 2026 | Mar 2026 | Dec 2025 | Sep 2025 | Jun 2025 | Mar 2025 | Dec 2024 | Sep 2024 | Jun 2024 | Mar 2024 | Dec 2023 | Sep 2023 | Jun 2023 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales | 71.60 | 43.72 | 80.88 | 102.90 | 55.63 | 43.02 | 73.44 | 97.38 | 50.51 | 37.71 | 96.26 | 101.81 | 54.33 |
| Expenses | 65.21 | 59.26 | 83.90 | 72.85 | 55.64 | 63.36 | 72.21 | 67.65 | 51.77 | 52.34 | 84.42 | 77.12 | 58.71 |
| Operating Profit | 6.39 | -15.54 | -3.02 | 30.05 | -0.01 | -20.34 | 1.23 | 29.73 | -1.26 | -14.63 | 11.84 | 24.69 | -4.38 |
| OPM % | 8.92 | -35.54 | -3.73 | 29.20 | -0.02 | -47.28 | 1.67 | 30.53 | -2.49 | -38.80 | 12.30 | 24.25 | -8.06 |
| Other Income | 1.18 | 2.21 | 0.53 | 1.05 | 1.11 | 12.77 | 1.24 | 1.06 | 0.93 | 1.43 | 0.93 | 6.36 | 0.59 |
| Depreciation | 1.95 | 2.27 | 1.58 | 1.54 | 1.49 | 0.62 | 1.77 | 1.76 | 1.76 | 1.14 | 1.31 | 1.37 | 1.31 |
| Interest | 2.06 | 1.72 | 1.57 | 2.12 | 1.67 | 1.42 | 1.44 | 1.53 | 1.66 | 0.99 | 0.82 | 1.06 | 1.67 |
| Profit before tax | 3.56 | -17.32 | -5.64 | 27.44 | -2.06 | -9.61 | -0.74 | 27.50 | -3.75 | -15.33 | 10.64 | 28.62 | -6.77 |
| Tax % | 27.53 | 18.42 | -2.13 | 3.90 | 11.17 | 12.49 | 113.51 | 4.47 | -10.67 | -0.46 | 7.52 | 6.46 | 9.01 |
| Net Profit | 2.57 | -20.50 | -5.51 | 26.38 | -2.29 | -10.80 | -1.58 | 26.27 | -3.35 | -15.26 | 9.83 | 26.78 | -7.39 |
| EPS in Rs | 6.10 | -67.10 | -18.84 | 82.23 | -8.97 | -36.06 | -6.97 | 82.00 | -13.97 | -52.42 | 29.94 | 82.26 | -25.19 |
Profit & Loss
Annual · Rs. Crores| Metric | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 | Mar 2020 | Mar 2019 | Mar 2018 | Mar 2017 | Mar 2016 | Mar 2015 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Sales | 283.00 | 264.00 | 290.00 | 292.00 | 290.00 | 248.00 | 207.00 | 191.00 | 189.00 | 156.00 | 156.00 | 146.00 |
| Expenses | 272.00 | 255.00 | 273.00 | 269.00 | 247.00 | 216.00 | 190.00 | 173.00 | 166.00 | 138.00 | 134.00 | 125.00 |
| Operating Profit | 11.00 | 9.00 | 18.00 | 23.00 | 43.00 | 32.00 | 17.00 | 19.00 | 24.00 | 18.00 | 22.00 | 22.00 |
| OPM % | 4.00 | 3.50 | 6.00 | 8.00 | 15.00 | 13.00 | 8.00 | 10.00 | 12.00 | 11.00 | 14.00 | 15.00 |
| Other Income | 5.00 | 16.00 | 9.00 | 6.00 | 2.00 | 2.00 | 1.00 | 1.00 | 0.00 | 1.00 | 1.00 | 1.00 |
| Interest | 7.00 | 6.00 | 5.00 | 4.00 | 4.00 | 5.00 | 6.00 | 6.00 | 5.00 | 5.00 | 5.00 | 6.00 |
| Depreciation | 7.00 | 6.00 | 5.00 | 5.00 | 5.00 | 5.00 | 5.00 | 5.00 | 4.00 | 4.00 | 3.00 | 3.00 |
| Profit before tax | 2.00 | 13.00 | 17.00 | 21.00 | 36.00 | 24.00 | 8.00 | 9.00 | 15.00 | 10.00 | 15.00 | 13.00 |
| Tax % | 179.00 | 18.00 | 19.00 | 33.00 | 26.00 | 30.00 | 20.00 | 26.00 | 30.00 | 30.00 | 28.00 | 21.00 |
| Net Profit | -2.00 | 11.00 | 14.00 | 14.00 | 27.00 | 17.00 | 6.00 | 6.00 | 11.00 | 7.00 | 11.00 | 10.00 |
| EPS in Rs | -12.71 | 26.58 | 34.58 | 36.84 | 77.71 | 46.16 | 13.10 | 16.19 | 29.97 | 18.97 | 31.65 | 31.29 |
| Dividend Payout % | 0.00 | 0.00 | 0.00 | 1.00 | 3.00 | 2.00 | 0.00 | 6.00 | 10.00 | 16.00 | 9.00 | 10.00 |
Balance Sheet
Annual · Rs. Crores — latest first| Metric | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 | Mar 2020 | Mar 2019 | Mar 2018 | Mar 2017 | Mar 2016 | Mar 2015 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Equity Capital | 3.00 | 3.00 | 3.00 | 3.00 | 3.00 | 3.00 | 3.00 | 3.00 | 3.00 | 3.00 | 3.00 | 3.00 |
| Reserves | 134.00 | 138.00 | 130.00 | 119.00 | 111.00 | 88.00 | 73.00 | 70.00 | 67.00 | 59.00 | 83.00 | 74.00 |
| Borrowings | 111.00 | 69.00 | 49.00 | 30.00 | 24.00 | 41.00 | 36.00 | 45.00 | 42.00 | 46.00 | 38.00 | 42.00 |
| Other Liabilities | 74.00 | 65.00 | 71.00 | 65.00 | 60.00 | 54.00 | 52.00 | 59.00 | 51.00 | 44.00 | 42.00 | 37.00 |
| Total Liabilities | 321.00 | 275.00 | 253.00 | 217.00 | 199.00 | 186.00 | 165.00 | 177.00 | 163.00 | 152.00 | 166.00 | 156.00 |
| Fixed Assets | 131.00 | 118.00 | 117.00 | 89.00 | 86.00 | 84.00 | 82.00 | 82.00 | 78.00 | 65.00 | 102.00 | 100.00 |
| CWIP | 19.00 | 15.00 | 10.00 | 6.00 | 6.00 | 5.00 | 7.00 | 9.00 | 11.00 | 21.00 | 9.00 | 5.00 |
| Investments | 1.00 | 1.00 | 1.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Other Assets | 170.00 | 142.00 | 124.00 | 123.00 | 107.00 | 96.00 | 76.00 | 86.00 | 74.00 | 67.00 | 55.00 | 51.00 |
| Total Assets | 321.00 | 275.00 | 253.00 | 217.00 | 199.00 | 186.00 | 165.00 | 177.00 | 163.00 | 152.00 | 166.00 | 156.00 |
Cash Flows
Annual · Rs. Crores — latest first| Metric | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 | Mar 2020 | Mar 2019 | Mar 2018 | Mar 2017 | Mar 2016 | Mar 2015 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Cash from Operating Activity | 0.00 | -1.00 | 32.00 | 11.00 | 31.00 | 16.00 | 13.00 | 12.00 | 17.00 | 5.00 | 19.00 | 18.00 |
| Cash from Investing Activity | -32.00 | -4.00 | -49.00 | -16.00 | -14.00 | -6.00 | -2.00 | -7.00 | -7.00 | -8.00 | -9.00 | -10.00 |
| Cash from Financing Activity | 34.00 | 14.00 | 9.00 | -6.00 | -5.00 | 0.00 | -6.00 | -9.00 | -9.00 | -7.00 | -8.00 | -9.00 |
| Net Cash Flow | 2.00 | 9.00 | -9.00 | -11.00 | 12.00 | 10.00 | 5.00 | -4.00 | 0.00 | -11.00 | 1.00 | -1.00 |
| Free Cash Flow | -25.00 | -12.00 | 0.00 | 3.00 | 24.00 | 10.00 | 11.00 | 5.00 | 9.00 | -4.00 | 9.00 | 8.00 |
| CFO/OP % | 19.00 | 11.00 | 217.00 | 96.00 | 87.00 | 71.00 | 106.00 | 79.00 | 83.00 | 46.00 | 98.00 | 89.00 |
Ratios
Annual · Days / % — latest first| Metric | Mar 2026 | Mar 2025 | Mar 2024 | Mar 2023 | Mar 2022 | Mar 2021 | Mar 2020 | Mar 2019 | Mar 2018 | Mar 2017 | Mar 2016 | Mar 2015 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Debtor Days | 37.00 | 31.00 | 30.00 | 28.00 | 30.00 | 32.00 | 30.00 | 30.00 | 28.00 | 27.00 | 27.00 | 25.00 |
| Inventory Days | 176.00 | 158.00 | — | — | 342.00 | 280.00 | 112.00 | 171.00 | 138.00 | 163.00 | 115.00 | 121.00 |
| Days Payable | 91.00 | 71.00 | — | — | 155.00 | 130.00 | 69.00 | 102.00 | 99.00 | 109.00 | 142.00 | 125.00 |
| Cash Conversion Cycle | 122.00 | 118.00 | 30.00 | 28.00 | 216.00 | 182.00 | 72.00 | 100.00 | 68.00 | 81.00 | 0.00 | 21.00 |
| Working Capital Days | -22.00 | 12.00 | 25.00 | 48.00 | 41.00 | 10.00 | -12.00 | -32.00 | -32.00 | -48.00 | -51.00 | -61.00 |
| ROCE % | 4.00 | 9.00 | 9.00 | 13.00 | 27.00 | 22.00 | 11.00 | 12.00 | 18.00 | 12.00 | 16.00 | 16.00 |
Corporate Actions
17 records| Action | Ex Date | Record Date | Ratio | Amount (₹) | Notes |
|---|---|---|---|---|---|
| Other | 03 Nov 2023 | — | — | — | E.G.M. |
| Dividend | 07 Sep 2023 | 07 Sep 2023 | — | 0.50 | |
| Dividend | 01 Sep 2022 | 01 Sep 2022 | — | 2.00 | |
| Dividend | 08 Sep 2021 | — | — | 1.00 | |
| Dividend | 05 Sep 2019 | 07 Sep 2019 | — | 1.00 | |
| Dividend | 18 Sep 2018 | 20 Sep 2018 | — | 3.00 | |
| Dividend | 07 Sep 2017 | 08 Sep 2017 | — | 3.00 | |
| Dividend | 21 Sep 2016 | — | — | 3.00 | |
| Dividend | 07 Sep 2015 | — | — | 3.00 | |
| Dividend | 18 Sep 2014 | — | — | 3.00 | |
| Dividend | 14 Aug 2013 | — | — | 2.50 | |
| Dividend | 26 Jul 2012 | — | — | 2.00 | |
| Dividend | 04 Jul 2011 | — | — | 1.50 | |
| Dividend | 20 Jul 2010 | — | — | 1.50 | |
| Dividend | 04 Aug 2009 | — | — | 1.00 | |
| Dividend | 09 Sep 2003 | — | — | 0.50 | |
| Dividend | 03 Sep 2001 | — | — | 0.50 |
Announcements
5 filingsShareholding Pattern
Open on BSEFinancial Results — Filings
Open on BSEBoard Filings
Open on BSEAnnual Reports
Credit Ratings
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Rating update4 Jun from care
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Rating update20 Apr from infomerics
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Rating update20 Apr from infomerics
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Rating update8 Dec 2025 from care
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Rating update5 Dec 2024 from care
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Rating update4 Apr 2024 from care