statements

B&A Ltd.

BSE: 508136

Sector: Fast Moving Consumer Goods

Industry Group: Agricultural Food & other Products

Industry: Tea & Coffee

389.60-1.9 (-0.49%)

14 Oct, 12:00 AM

Overview Analysis Statements

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Income Statement

Abridged

Understanding Income Statement

B&A Ltd. income statement covering revenue, operating profit, EBITDA, PAT and EPS across annual and quarterly periods.

Consolidated

Standalone

Annual

Interim

	C 2012 Mar 31	2013 Mar 31	2014 Mar 31	2015 Mar 31	2016 Mar 31	R 2017 Mar 31	2018 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	2022 Mar 31	2023 Mar 31	R 2024 Mar 31	2025 Mar 31	2026 Mar 31	TTM Jun 30
	C 2012 Mar 31	2013 Mar 31	2014 Mar 31	2015 Mar 31	2016 Mar 31	R 2017 Mar 31	2018 Mar 31	2019 Mar 31	2020 Mar 31	2021 Mar 31	2022 Mar 31	2023 Mar 31	R 2024 Mar 31	2025 Mar 31	2026 Mar 31	TTM Jun 30
Period length: Source:	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M IR
Total Revenue	111.93	130.60	140.74	147.66	157.65	155.55	189.15	191.04	207.02	246.67	290.38	292.23	290.11	264.35	283.12	299.10
Cost of Operating Revenue	50.10	63.05	67.78	56.07	54.55	54.78	73.85	77.52	85.92	107.70	128.95	134.75	128.56	129.43	145.20	124.47
Gross Profit	61.83	67.55	72.96	91.59	103.10	100.77	115.30	113.52	121.09	138.97	161.43	157.47	161.56	134.92	137.92	174.62
Gross Margin	55.2	51.7	51.8	62.0	65.4	64.8	61.0	59.4	58.5	56.3	55.6	53.9	55.7	51.0	48.7	58.4
Total Operating Expenses	93.22	110.89	119.48	129.28	138.39	141.63	169.40	177.64	194.81	219.53	251.69	274.33	277.72	260.84	277.34	288.56
Operating Profit	18.72	19.71	21.27	18.38	19.27	13.92	19.76	13.40	12.21	27.15	38.69	17.90	12.39	3.51	5.78	10.54
Operating Margin	16.7	15.1	15.1	12.4	12.2	9.0	10.4	7.0	5.9	11.0	13.3	6.1	4.3	1.3	2.0	3.5
Financing Income/(Expense) - Net	-6.46	-8.40	-7.17	-6.45	-5.40	-4.77	-5.06	-5.61	-5.54	-4.83	-4.16	-3.74	-4.54	-3.25	-3.68	-7.47
Profit before Taxes	12.67	11.96	14.76	13.07	14.78	9.93	15.20	8.68	7.74	24.53	36.05	20.52	17.12	13.42	2.43	8.05
Income Taxes	3.43	3.12	3.34	2.78	4.19	2.95	4.53	2.29	1.55	7.23	9.37	6.73	3.19	2.38	4.37	5.12
Profit after Tax	8.74	8.84	11.04	9.69	9.80	5.92	9.31	5.03	4.05	14.31	24.09	11.40	10.69	8.25	-3.94	0.73
PAT Margin	7.8	6.8	7.8	6.6	6.2	3.8	4.9	2.6	2.0	5.8	8.3	3.9	3.7	3.1	-1.4	0.2
EPS - Basic - ex Extraordinary Items	28.11	28.56	35.56	31.30	31.65	18.98	29.96	16.20	13.09	46.18	77.72	36.77	34.59	26.58	-12.71	2.35
EPS - Diluted - ex Extraordinary Items	28.11	28.56	35.56	31.30	31.65	18.98	29.96	16.20	13.09	46.18	77.72	36.77	34.59	26.58	-12.71	2.35
EBIT	18.72	19.71	21.27	18.38	19.27	13.92	19.76	13.40	12.21	27.15	38.69	17.90	12.39	3.51	5.78	10.54
EBITDA	20.54	22.26	24.02	21.82	22.49	17.65	23.64	18.23	16.83	31.68	43.21	23.09	17.53	9.42	12.65	17.86
EBITDA Margin	18.4	17.0	17.1	14.8	14.3	11.3	12.5	9.5	8.1	12.8	14.9	7.9	6.0	3.6	4.5	6.0

Balance Sheet

Abridged

Understanding Balance Sheet

B&A Ltd. balance sheet covering assets, liabilities, equity and borrowings across annual and quarterly periods.

Consolidated

Standalone

Annual

Interim

	C 2012 Mar 31	R 2013 Mar 31	2014 Mar 31	2015 Mar 31	R 2016 Mar 31	R 2017 Mar 31	2018 Mar 31	C 2019 Mar 31	2020 Mar 31	C 2021 Mar 31	2022 Mar 31	R 2023 Mar 31	R 2024 Mar 31	2025 Mar 31	2026 Mar 31
	C 2012 Mar 31	R 2013 Mar 31	2014 Mar 31	2015 Mar 31	R 2016 Mar 31	R 2017 Mar 31	2018 Mar 31	C 2019 Mar 31	2020 Mar 31	C 2021 Mar 31	2022 Mar 31	R 2023 Mar 31	R 2024 Mar 31	2025 Mar 31	2026 Mar 31
Source:	AR	AR	AR	AR	AR	AR	AR	AR	AR	AR	AR	AR	AR	AR	AR
Total Current Assets	38.17	33.01	37.90	37.19	41.97	51.54	56.88	70.93	60.21	82.27	93.71	113.06	114.81	129.80	141.36
Long-Term Investments	0.05	0.05	0.05	0.05	1.08	0.66	1.73	0.20	1.23	2.66	3.04	3.56	3.94	1.22	24.72
Property Plant & Equipment - Net	89.74	96.48	99.32	104.60	79.56	84.11	87.63	89.64	87.26	88.73	90.31	93.12	126.16	131.47	149.26
Total Non-Current Assets	101.30	108.68	111.10	119.08	95.23	100.78	106.39	106.05	104.58	103.36	105.33	104.52	137.74	143.84	180.07
Total Assets	139.47	141.69	149.00	156.27	137.21	152.32	163.27	176.98	164.79	185.63	199.04	217.58	252.54	273.63	321.43
Total Current Liabilities	54.87	55.88	55.40	57.76	57.55	66.68	70.53	80.57	63.25	61.56	47.79	58.07	63.47	84.90	122.93
Long Term Debt	20.30	13.41	10.39	7.50	5.52	4.85	2.41	0.22	-	5.40	5.37	2.38	14.45	16.18	28.74
Total Non-Current Liabilities	28.21	21.77	19.71	17.68	17.18	18.31	16.23	15.47	15.05	19.83	21.16	18.97	35.35	23.69	35.42
Total Liabilities	83.08	77.66	75.11	75.44	74.73	84.99	86.76	96.05	78.30	81.38	68.95	77.04	98.82	108.59	158.36
Total Shareholders' Equity	53.60	61.24	70.73	77.05	57.82	61.70	69.63	72.77	76.27	91.07	114.33	122.61	132.78	141.62	137.75
Minority Interest	2.79	2.79	3.17	3.77	4.66	5.63	6.89	8.16	10.21	13.17	15.76	17.93	20.94	23.43	25.32
Total Equity	56.39	64.03	73.90	80.83	62.48	67.33	76.51	80.93	86.48	104.24	130.10	140.54	153.72	165.04	163.07
Total Liabilities & Equity	139.47	141.69	149.00	156.27	137.21	152.32	163.27	176.98	164.79	185.63	199.04	217.58	252.54	273.63	321.43

Cash Flow

Abridged

Understanding Cash Flow Statement

B&A Ltd. cash flow statement covering operating, investing and financing activities across annual and quarterly periods.

Consolidated

Standalone

Annual

Interim

	C 2012 Mar 31	2013 Mar 31	2014 Mar 31	C 2015 Mar 31	2016 Mar 31	R 2017 Mar 31	2018 Mar 31	C 2019 Mar 31	2020 Mar 31	R 2021 Mar 31	C 2022 Mar 31	2023 Mar 31	C 2024 Mar 31	2025 Mar 31	2026 Mar 31
	C 2012 Mar 31	2013 Mar 31	2014 Mar 31	C 2015 Mar 31	2016 Mar 31	R 2017 Mar 31	2018 Mar 31	C 2019 Mar 31	2020 Mar 31	R 2021 Mar 31	C 2022 Mar 31	2023 Mar 31	C 2024 Mar 31	2025 Mar 31	2026 Mar 31
Period length: Source:	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR	12M AR
Operating CF bef Changes in Working Cap	14.53	14.46	17.37	14.94	14.60	9.12	15.86	9.45	7.29	21.70	31.65	12.89	10.60	7.48	6.83
Working Capital - Increase/(Decrease)	-3.37	-1.86	-9.02	-3.35	-1.30	-9.04	-3.93	-3.44	0.52	-10.33	-4.85	-5.31	17.90	-13.79	-10.97
Net CF from Operating Activities	11.15	12.60	8.36	11.59	13.30	0.07	11.93	6.01	7.81	11.37	26.80	7.57	28.50	-6.31	-4.14
Capital Expenditures - Net	20.02	9.57	5.93	10.09	9.39	8.53	7.61	6.74	2.26	6.08	6.25	7.87	32.14	11.19	24.98
Net CF from Investing Activities	-20.02	-9.58	-5.92	-10.09	-9.39	-8.73	-7.74	-6.76	-2.50	-6.15	-14.07	-16.56	-50.47	-5.11	-35.20
Dividends Paid - Cash - Total	-	-	-	-	-	1.00	1.00	1.00	0.38	-	0.31	0.83	0.37	0.28	0.14
Debt - LT & ST - Issuance/(Retirement) - Total	12.31	-6.42	-0.44	-2.73	-2.79	-0.67	-2.44	-1.97	-0.22	5.46	-0.02	-2.99	12.07	1.73	41.34
Net Cash Flow from Financing Activities	12.31	-6.42	-0.44	-2.73	-2.79	-2.28	-4.18	-2.82	-0.67	4.85	-0.91	-2.25	13.19	1.70	41.03
Free Cash Flow to Equity	3.44	-3.39	1.99	-1.23	1.11	-9.13	1.88	-2.70	5.33	10.75	20.53	-3.29	8.44	-15.77	12.22
Free Operating CF net dividend	-8.87	3.03	2.42	1.40	3.90	-9.46	3.32	-1.76	5.17	5.29	20.23	-1.33	-10.00	-17.79	-29.32
Free Operating CF	-8.87	3.03	2.42	1.40	3.90	-8.46	4.32	-0.76	5.55	5.29	20.54	-0.50	-9.63	-17.51	-29.18

Business Segment Analysis

FY End:

Mar 26

B&A Ltd. business segment breakdown covering revenue, operating income and assets across key divisions for the selected financial year.

Revenue / Sales

Tea (50.2%)₹ 142.21 CrPaper Sacks (30.6%)₹ 86.56 CrFlexible Laminates (19.2%)₹ 54.35 Cr

Assets

Tea (57.5%)₹ 184.92 CrPaper Sacks (23.5%)₹ 75.62 CrFlexible Laminates (17.8%)₹ 57.18 CrOthers (unallocated) (1.2%)₹ 3.70 Cr

Regional Segment Analysis

B&A Ltd. geographic revenue split showing domestic and international market performance across revenue and income for the selected financial year.

We don't have enough data to show regional segment analysis for B&A Ltd.

Historical Segment Analysis

Track how B&A Ltd. segment contributions have evolved over multiple financial years to see which divisions are growing, shrinking or gaining strategic importance.

Sales

Assets

Business

Regional

Business

We don't have enough data to show the Capex for B&A Ltd..

Frequently Asked Questions

What is the revenue of B&A Ltd.?

The latest trailing twelve month revenue of B&A Ltd. is ₹ 299.10 Cr, reflecting a 1-year growth of 11.00% and a 3-year CAGR of 2.03%. Annual and quarterly revenue trends are available in the Income Statement section.

What is the net profit of B&A Ltd.?

The latest trailing twelve month net profit (PAT) of B&A Ltd. is ₹ 0.73 Cr, with a 3-year earnings CAGR of -49.89%. Detailed profit history across annual and quarterly periods is in the Income Statement section.

What is the EBITDA of B&A Ltd.?

The trailing twelve month EBITDA of B&A Ltd. is approximately ₹ 10.54 Cr (based on an operating margin of 3.52%). EBITDA reflects core operating profitability before interest, taxes, depreciation and amortisation.

What is the EPS of B&A Ltd.?

The trailing twelve month Earnings Per Share (EPS) of B&A Ltd. is 2.35. EPS trends across annual and quarterly periods are visible in the Income Statement section.

What is the debt level of B&A Ltd.?

The debt-to-equity ratio of B&A Ltd. stands at 0.80. The interest coverage ratio is 1.41x, reflecting the company's ability to service debt from operating earnings. The full breakdown of total borrowings is in the Balance Sheet section.

What is the book value per share of B&A Ltd.?

The estimated book value per share of B&A Ltd. is 444.36 (derived from a P/B ratio of 0.88 and market price of ₹ 389.60), reflecting the net asset value attributable to each share. See the Balance Sheet section for a full breakdown.

What is the cash flow from operations of B&A Ltd.?

The trailing twelve month operating cash flow of B&A Ltd. is ₹ -4.14 Cr. Annual and quarterly cash flow data is available in the Cash Flow section of the Statements tab.

Does B&A Ltd. report consolidated or standalone financials?

B&A Ltd. reports consolidated financials. You can toggle between consolidated and standalone views using the switch at the top of each statement section.