MSME (Udyam registered) Ministry of MSME
- Category
- Medium (2023-24)
- Udyam number
- UDYAM-AS-15-0000660
Market Cap
₹121 Cr
BNALTD · NSE
Share Price
₹389.70
0.00% today
Revenue
₹283 Cr
FY 2025-26 · +7.1% YoY
EBITDA
₹11.48 Cr
Margin 4.0%
Net Profit
−₹3.96 Cr
FY 2025-26 · -148.1% YoY
P/E (TTM)
165.5x
P/B 0.9x
ROE
-1.4%
ROCE 4.1%
Debt / Equity
0.65
Interest cover 153.6x
About B & A Limited
Data last updated:
B & A Limited is a public limited company based in Jorhat, Assam, India. It operates in the tea and coffee processing segment of the agriculture sector. It was incorporated on 01 June 1915 and has been in existence for over 111 years.
The company is registered with the Registrar of Companies (ROC), Guwahati, under CIN L01132AS1915PLC000200. Its GSTIN is 18AABCB3924E1Z0 (Assam). The company holds 5 GST registrations, of which 2 are active. Its shares are listed on BSE: 508136.
The company has an authorised share capital of ₹10 Cr and a paid-up capital of ₹3.1 Cr. It was formerly known as The Barasali Tea Co. Ltd and B & a Plantations & Industries Ltd. It is led by directors including Somnath Chatterjee (Managing Director) and Dhruba Jyoti Dowerah (Whole-Time Director).
Its last annual general meeting (AGM) was held on 30 July 2025, and its latest financial statements are for the year ended 31 March 2025. The registered office is at Jorhat, Assam.
As per the latest consolidated financials for FY 2025-26, the company reported a revenue of ₹283.12 Cr, a growth of 7.1% compared to the previous year. For the same year it recorded a net loss of ₹3.96 Cr (net margin -1.4%) and EBITDA of ₹11.48 Cr (EBITDA margin 4.1%). The net worth stands at ₹137.15 Cr (down 2.7% YoY). Total assets are valued at ₹277.95 Cr (up 16.6% YoY).
The company has about 82 employees on its provident fund (EPFO) records. Its group structure includes 1 subsidiary.
The company is associated with 1 brand: Barooahs. As per MCA filings, the company has open charges of ₹165.01 Cr and satisfied charges of ₹84.41 Cr on record. Court records list 113 cases involving the company, including 50 filed by the company and 37 filed against it; 16 cases are pending. The company has 24 deals on record (24 market trades); the latest was in July 2023. Its 10 peer companies in the Agriculture industry (Tea and Coffee) are compared by revenue, 5 larger and 5 smaller; the largest is Balaji Agro Private Limited with revenue of ₹317.22 Cr.
B & A Limited is registered as a medium enterprise under the Udyam registration framework (Reg. No. UDYAM-AS-15-0000660). The current compliance status is marked as compliant by the Registrar of Companies. For more details, the company can be reached via its website barooahs.com.
Company Details of B & A Limited
CIN L01132AS1915PLC000200
Registration Number 000200
Incorporation Date 01 June 1915
ROC Guwahati
Listing Status Listed (BSE: 508136)
Company Status Active
Date of Last AGM 30 July 2025
Date of Balance Sheet 31 March 2025
Compliance Status Active Compliant
MSME Classification Medium
Udyam Registration UDYAM-AS-15-0000660
Name History of B & A Limited
B & A has undergone 3 name changes throughout its history. The company was previously known as The Barasali Tea Co. Ltd, B & A Plantations & Industries Ltd, and Barasali Tea Co. Ltd. The current legal name is B & A Limited.
| Company Name | Status |
|---|---|
| B & A Limited | Current |
| The Barasali Tea Co. Ltd | Previous |
| B & A Plantations & Industries Ltd | Previous |
| Barasali Tea Co. Ltd | Previous |
CIN History of B & A Limited
B & A has one previous CIN (Corporate Identification Number): U01132AS1915PTC000200. The current CIN is L01132AS1915PLC000200, which is the unique identifier assigned by the Registrar of Companies.
| CIN | Status |
|---|---|
| L01132AS1915PLC000200 | Current |
| U01132AS1915PTC000200 | Previous |
Key People
Somnath Chatterjee Managing Director Dhruba Jyoti Dowerah Whole-Time Director Robin Aidan Farley Director Recognitions & Rankings of B & A
Contact Details
- EmailLocked
- TelephoneLocked
- Website
- Social MediaLocked
- Registered AddressVillage Gariahabi Charingia, Mouza – Khongia, Jorhat, Assam, India – 785006
- IndustryAgriculture, Tea & Coffee Processing
Comprehensive company report
B & A Limited - one report that includes everything
- Company details, directors and signatories
- Historical financials and ratios
- Shareholding pattern and group structure
- Charges with holder and property details
- Legal cases, compliance and MCA filings
- One PDF report, delivered after checkout
₹799 ₹999 20% off excluding 18% GST
Secure checkout · GST invoice included
Associated Brands with B & A Limited
B & A operates one associated brand: Barooahs. Each brand links to its own profile.
| Brand | Description | Website |
|---|---|---|
| CTC tea is processed and cultivated in seven Assam estates. | barooahs.com |
Business Activity of B & A Limited
The main business activity of B & A is manufacturing. In detail, this covers food, beverages and tobacco products.
| Main Activity Group Code | Description of Main Activity | Business Activity Code | Description of Business Activity | Turnover Percentage |
|---|---|---|---|---|
| C | Manufacturing | C1 | Food, beverages and tobacco products | Locked |
Premium access
Business activity turnover details
Turnover share and past changes in activity are in the company report.
- Turnover contribution
- Historical classifications
- Filing-level activity changes
Verified entity values are shown only after access is granted.
Financials of B & A Limited FY 2025-26 filings available
B & A Limited reported revenue of ₹283.12 Cr (up 7.1% YoY) for FY 2025-26.
Financial Highlights
FY 2025-26 · ConsolidatedRevenue
₹283 Cr
+7.1% YoY
EBITDA
₹11.48 Cr
+22.8% YoY
Profit After Tax
−₹3.96 Cr
-148.1% YoY
Net Worth
₹137 Cr
-2.7% YoY
Total Assets
₹278 Cr
+16.6% YoY
Total Debt
₹111 Cr
+59.6% YoY
Revenue vs Net Profit ₹ Cr
Margin trends
Financial summary ₹ Cr
| Metrics | FY 2025-26 | FY 2024-25 | FY 2023-24 | FY 2022-23 | FY 2021-22 | FY 2020-21 | FY 2019-20 |
|---|---|---|---|---|---|---|---|
| Income statement | |||||||
| Revenue | 283 | 264 | 290 | 292 | 290 | 248 | 207 |
| Revenue growth | +7.1% | -8.9% | -0.7% | +0.6% | +17.2% | +19.7% | - |
| EBITDA | 11.48 | 9.35 | 17.53 | 23.09 | 43.20 | 31.69 | 16.79 |
| EBITDA margin | +4.1% | +3.5% | +6.0% | +7.9% | +14.9% | +12.8% | +8.1% |
| Profit before tax | 2.44 | 13.41 | 17.12 | 20.52 | 36.06 | 24.51 | 7.74 |
| Net profit | (3.96) | 8.23 | 6.52 | 8.89 | 24.08 | 14.33 | 4.09 |
| Net profit margin | -1.4% | +3.1% | +2.3% | +3.0% | +8.3% | +5.8% | +2.0% |
| EPS (₹) | (12.71) | 26.58 | 34.59 | 36.83 | 77.72 | 46.18 | 13.09 |
| Balance sheet | |||||||
| Total assets | 278 | 238 | 221 | 183 | 168 | 157 | 136 |
| Net worth | 137 | 141 | 133 | 122 | 114 | 91.07 | 76.28 |
| Total debt | 111 | 69.36 | 49.05 | 30.23 | 24.44 | 40.71 | 36.48 |
| Cash & bank | 35.27 | 30.37 | 31.55 | 17.55 | 13.23 | 14.23 | 3.98 |
| Net working capital | 100 | 92.00 | 85.91 | 83.92 | 65.00 | 56.02 | 33.44 |
| Cash flow | |||||||
| Cash from operations | (0.36) | (0.79) | 31.67 | 10.72 | 30.55 | 16.01 | 12.98 |
| Cash from investing | (31.90) | (4.12) | (49.11) | (15.97) | (13.66) | (5.96) | (2.14) |
| Cash from financing | 33.95 | 13.78 | 8.65 | (5.98) | (5.07) | 0.02 | (6.21) |
| Particulars | Jun 2026 | Mar 2026 | Dec 2025 | Sep 2025 | Jun 2025 | Mar 2025 | Dec 2024 | Sep 2024 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 71.60 | 43.72 | 80.88 | 103 | 55.63 | 43.02 | 73.44 | 97.38 |
| Revenue growth (YoY) | +28.7% | +1.6% | +10.1% | +5.7% | +10.1% | - | - | - |
| Other income | 1.18 | 2.21 | 0.53 | 1.05 | 1.11 | 12.77 | 1.24 | 1.06 |
| EBITDA | 6.38 | (15.54) | (3.02) | 30.06 | (0.01) | (20.34) | 1.23 | 29.73 |
| EBITDA margin | +8.9% | -35.5% | -3.7% | +29.2% | -0.0% | -47.3% | +1.7% | +30.5% |
| Depreciation | 1.95 | 2.27 | 1.58 | 1.54 | 1.49 | 0.62 | 1.77 | 1.76 |
| Interest | 2.06 | 1.72 | 1.57 | 2.12 | 1.67 | 1.42 | 1.44 | 1.53 |
| Profit before tax | 3.55 | (17.32) | (5.64) | 27.45 | (2.06) | (9.61) | (0.74) | 27.50 |
| Tax | 0.98 | 3.19 | (0.12) | 1.07 | 0.23 | 1.20 | 0.84 | 1.23 |
| Net profit | 2.57 | (20.51) | (5.52) | 26.38 | (2.29) | (10.81) | (1.58) | 26.27 |
| EPS (₹) | 6.11 | (67.11) | (18.85) | 82.21 | (8.96) | (36.06) | (6.97) | 81.99 |
| Metrics | FY 2025-26 | FY 2024-25 | FY 2023-24 | FY 2022-23 | FY 2021-22 | FY 2020-21 | FY 2019-20 |
|---|---|---|---|---|---|---|---|
| Income statement | |||||||
| Revenue | 142 | 134 | 162 | 161 | 163 | 150 | 132 |
| Revenue growth | +5.9% | -17.1% | +0.4% | -1.3% | +8.9% | +13.5% | - |
| EBITDA | (1.17) | (5.29) | 1.24 | 7.03 | 27.25 | 14.79 | 4.86 |
| EBITDA margin | -0.8% | -3.9% | +0.8% | +4.4% | +16.7% | +9.9% | +3.7% |
| Profit before tax | (7.30) | 0.52 | 3.07 | 7.45 | 22.08 | 8.40 | (1.82) |
| Net profit | (8.83) | 1.94 | (1.75) | 2.99 | 17.58 | 6.74 | (1.17) |
| Net profit margin | -6.2% | +1.4% | -1.1% | +1.9% | +10.8% | +4.5% | -0.9% |
| EPS (₹) | (28.49) | 6.37 | 9.84 | 18.99 | 56.70 | 21.75 | (3.75) |
| Balance sheet | |||||||
| Total assets | 172 | 156 | 147 | 111 | 102 | 102 | 99.00 |
| Net worth | 76.24 | 85.05 | 83.06 | 79.97 | 77.74 | 61.01 | 53.76 |
| Total debt | 91.99 | 67.37 | 46.29 | 19.18 | 11.57 | 30.06 | 32.66 |
| Cash & bank | 31.20 | 18.83 | 19.75 | 13.01 | 9.33 | 9.13 | 1.93 |
| Net working capital | 41.21 | 36.68 | 35.02 | 31.33 | 15.92 | 13.09 | 6.36 |
| Cash flow | |||||||
| Cash from operations | (6.30) | (9.06) | 10.67 | 0.29 | 21.34 | 15.71 | 4.61 |
| Cash from investing | (7.03) | (2.09) | (33.96) | (9.19) | (4.49) | (2.68) | (1.18) |
| Cash from financing | 17.85 | 15.10 | 9.60 | (4.86) | (3.08) | 1.54 | (4.74) |
| Particulars | Jun 2026 | Mar 2026 | Dec 2025 | Sep 2025 | Jun 2025 | Mar 2025 | Dec 2024 | Sep 2024 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 29.76 | 11.14 | 47.83 | 62.28 | 21.01 | 14.56 | 41.96 | 61.62 |
| Revenue growth (YoY) | +41.7% | -23.5% | +14.0% | +1.1% | +29.9% | - | - | - |
| Other income | 0.98 | 2.84 | 0.37 | 1.24 | 0.72 | 12.85 | 0.68 | 1.51 |
| Total expenses | 27.49 | 30.28 | 52.33 | 37.36 | 23.45 | 37.21 | 43.57 | 36.35 |
| EBITDA | 2.27 | (19.14) | (4.50) | 24.92 | (2.44) | (22.65) | (1.61) | 25.27 |
| EBITDA margin | +7.6% | -171.8% | -9.4% | +40.0% | -11.6% | -155.6% | -3.8% | +41.0% |
| Depreciation | 1.20 | 1.68 | 1.03 | 1.01 | 1.01 | 0.13 | 1.30 | 1.30 |
| Interest | 1.87 | 1.64 | 1.54 | 1.83 | 1.58 | 1.30 | 1.43 | 1.51 |
| Profit before tax | 0.18 | (19.62) | (6.70) | 23.32 | (4.31) | (11.23) | (3.66) | 23.97 |
| Tax | 0.01 | 1.97 | (0.02) | (0.05) | (0.36) | 0.86 | 0.00 | 0.00 |
Financial Statements
Figures in ₹ Cr; negatives in brackets. Updated 19 Oct 2026
| Particulars | Jun 2026 | Mar 2026 | Dec 2025 | Sep 2025 | Jun 2025 | Mar 2025 | Dec 2024 | Sep 2024 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 71.60 | 43.72 | 80.88 | 103 | 55.63 | 43.02 | 73.44 | 97.38 |
| Revenue growth (YoY) | +28.7% | +1.6% | +10.1% | +5.7% | +10.1% | - | - | - |
| Other income | 1.18 | 2.21 | 0.53 | 1.05 | 1.11 | 12.77 | 1.24 | 1.06 |
| EBITDA | 6.38 | (15.54) | (3.02) | 30.06 | (0.01) | (20.34) | 1.23 | 29.73 |
| EBITDA margin | +8.9% | -35.5% | -3.7% | +29.2% | -0.0% | -47.3% | +1.7% | +30.5% |
| Depreciation | 1.95 | 2.27 | 1.58 | 1.54 | 1.49 | 0.62 | 1.77 | 1.76 |
| Interest | 2.06 | 1.72 | 1.57 | 2.12 | 1.67 | 1.42 | 1.44 | 1.53 |
| Profit before tax | 3.55 | (17.32) | (5.64) | 27.45 | (2.06) | (9.61) | (0.74) | 27.50 |
| Tax | 0.98 | 3.19 | (0.12) | 1.07 | 0.23 | 1.20 | 0.84 | 1.23 |
| Net profit | 2.57 | (20.51) | (5.52) | 26.38 | (2.29) | (10.81) | (1.58) | 26.27 |
| EPS (₹) | 6.11 | (67.11) | (18.85) | 82.21 | (8.96) | (36.06) | (6.97) | 81.99 |
| Particulars | FY 2025-26 | FY 2024-25 | FY 2023-24 | FY 2022-23 | FY 2021-22 | FY 2020-21 | FY 2019-20 |
|---|---|---|---|---|---|---|---|
| Revenue | 283 | 264 | 290 | 292 | 290 | 248 | 207 |
| Revenue growth | +7.1% | -8.9% | -0.7% | +0.6% | +17.2% | +19.7% | - |
| Other income | 4.91 | 16.03 | 9.27 | 6.36 | 1.53 | 2.18 | 1.11 |
| Total expenses | 272 | 255 | 273 | 269 | 247 | 216 | 190 |
| Employee cost | 101 | 99.96 | 89.93 | 82.69 | 74.17 | 66.00 | 64.56 |
| EBITDA | 11.48 | 9.35 | 17.53 | 23.09 | 43.20 | 31.69 | 16.79 |
| EBITDA margin | +4.1% | +3.5% | +6.0% | +7.9% | +14.9% | +12.8% | +8.1% |
| Depreciation | 6.87 | 5.91 | 5.14 | 5.19 | 4.51 | 4.53 | 4.62 |
| Interest | 7.08 | 6.06 | 4.54 | 3.74 | 4.16 | 4.83 | 5.54 |
| Profit before tax | 2.44 | 13.41 | 17.12 | 20.52 | 36.06 | 24.51 | 7.74 |
| Tax | 4.37 | 2.38 | 3.20 | 6.73 | 9.37 | 7.23 | 1.55 |
| Net profit | (3.96) | 8.23 | 6.52 | 8.89 | 24.08 | 14.33 | 4.09 |
| Net profit margin | -1.4% | +3.1% | +2.3% | +3.0% | +8.3% | +5.8% | +2.0% |
| EPS (₹) | (12.71) | 26.58 | 34.59 | 36.83 | 77.72 | 46.18 | 13.09 |
| Particulars | FY 2025-26 | FY 2024-25 | FY 2023-24 | FY 2022-23 | FY 2021-22 | FY 2020-21 | FY 2019-20 |
|---|---|---|---|---|---|---|---|
| Equity & liabilities | |||||||
| Share capital | 3.10 | 3.10 | 3.10 | 3.10 | 3.10 | 3.10 | 3.10 |
| Reserves & surplus | 134 | 138 | 130 | 119 | 111 | 87.97 | 73.18 |
| Shareholders' funds (net worth) | 137 | 141 | 133 | 122 | 114 | 91.07 | 76.28 |
| Minority interest | 25.32 | 23.43 | 20.94 | 17.93 | 15.76 | 13.17 | 10.20 |
| Secured loans | 111 | 69.36 | 49.05 | 30.23 | 24.44 | 40.71 | 36.48 |
| Unsecured loans | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total debt | 111 | 69.36 | 49.05 | 30.23 | 24.44 | 40.71 | 36.48 |
| Total liabilities | 278 | 238 | 221 | 183 | 168 | 157 | 136 |
| Assets | |||||||
| Gross block | 206 | 188 | 182 | 148 | 143 | 158 | 151 |
| Net block | 131 | 118 | 117 | 88.65 | 85.96 | 84.46 | 81.76 |
| Capital work in progress | 19.49 | 14.76 | 10.04 | 5.66 | 5.65 | 5.41 | 6.56 |
| Investments | 0.87 | 0.82 | 0.77 | 0.08 | 0.07 | 0.06 | 0.04 |
| Inventories | 53.86 | 42.45 | 32.18 | 47.04 | 35.35 | 32.85 | 24.95 |
| Sundry debtors | 28.85 | 22.79 | 23.89 | 22.77 | 23.64 | 21.48 | 16.78 |
| Cash & bank balances | 35.27 | 30.37 | 31.55 | 17.55 | 13.23 | 14.23 | 3.98 |
| Loans & advances | 23.38 | 29.71 | 27.17 | 26.79 | 21.50 | 13.71 | 14.50 |
| Total current assets | 141 | 125 | 115 | 114 | 93.72 | 82.27 | 60.21 |
| Total current liabilities | 40.97 | 33.32 | 28.88 | 30.23 | 28.72 | 26.25 | 26.77 |
| Net working capital | 100 | 92.00 | 85.91 | 83.92 | 65.00 | 56.02 | 33.44 |
| Total assets | 278 | 238 | 221 | 183 | 168 | 157 | 136 |
| Particulars | FY 2025-26 | FY 2024-25 | FY 2023-24 | FY 2022-23 | FY 2021-22 | FY 2020-21 | FY 2019-20 |
|---|---|---|---|---|---|---|---|
| Opening cash | 10.75 | 1.89 | (23.93) | (12.69) | (24.51) | (34.58) | (39.21) |
| Net cash from operating activities | (0.36) | (0.79) | 31.67 | 10.72 | 30.55 | 16.01 | 12.98 |
| Net cash from investing activities | (31.90) | (4.12) | (49.11) | (15.97) | (13.66) | (5.96) | (2.14) |
| Net cash from financing activities | 33.95 | 13.78 | 8.65 | (5.98) | (5.07) | 0.02 | (6.21) |
| Net change in cash | 1.69 | 8.86 | (8.78) | (11.24) | 11.82 | 10.07 | 4.63 |
| Closing cash | 35.27 | 30.37 | 31.55 | 17.55 | 13.23 | 14.23 | 3.98 |
| Particulars | FY 2025-26 | FY 2024-25 | FY 2023-24 | FY 2022-23 | FY 2021-22 | FY 2020-21 | FY 2019-20 |
|---|---|---|---|---|---|---|---|
| Growth | |||||||
| Sales growth | +7.1% | -8.9% | -0.7% | +0.6% | +17.2% | +19.7% | - |
| EBITDA growth | +22.8% | -46.7% | -24.1% | -46.6% | +36.3% | +88.7% | - |
| PBT growth | -81.8% | -21.7% | -16.6% | -43.1% | +47.1% | +216.7% | -10.8% |
| Net income growth | -148.1% | +26.2% | -26.7% | -63.1% | +68.0% | +250.4% | - |
| Revenue CAGR (3Y) | -1.1% | -3.1% | +5.4% | +12.2% | +15.0% | +9.4% | +10.0% |
| EBITDA CAGR (3Y) | -20.8% | -40.0% | -17.9% | +11.2% | +32.6% | +10.6% | -1.2% |
| Profitability & leverage | |||||||
| Net income margin | -0.7% | +4.2% | +4.8% | +4.7% | +9.2% | +7.0% | +3.0% |
| Return on capital employed | +4.1% | +9.4% | +8.7% | +13.0% | +27.2% | +21.7% | +10.4% |
| Return on net worth | -1.4% | +8.1% | +7.6% | +9.5% | +26.0% | +20.6% | +8.3% |
| Debt / equity | 0.65 | 0.43 | 0.31 | 0.23 | 0.32 | 0.46 | 0.55 |
| Long-term debt / equity | 0.16 | 0.11 | 0.07 | 0.03 | 0.05 | 0.03 | 0.00 |
| Interest cover | 153.58 | 176.16 | 36.64 | 20.89 | 10.75 | 17.78 | 45.52 |
| Efficiency & per share | |||||||
| Fixed asset turnover | 1.44 | 1.43 | 1.76 | 2.01 | 1.93 | 1.60 | 1.39 |
| Inventory turnover | 5.88 | 7.08 | 7.32 | 7.09 | 8.52 | 8.57 | 7.01 |
| Debtors turnover | 10.97 | 11.33 | 12.44 | 12.59 | 12.87 | 12.95 | 12.79 |
| EPS (₹) | (12.71) | 26.58 | 34.59 | 36.83 | 77.72 | 46.18 | 13.09 |
| Dividend per share (₹) | 0.00 | 0.00 | 0.00 | 0.50 | 2.00 | 1.00 | 0.00 |
| Book value per share (₹) | 442.43 | 454.76 | 428.32 | 393.74 | 368.82 | 293.78 | 246.07 |
| Particulars | Jun 2026 | Mar 2026 | Dec 2025 | Sep 2025 | Jun 2025 | Mar 2025 | Dec 2024 | Sep 2024 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 29.76 | 11.14 | 47.83 | 62.28 | 21.01 | 14.56 | 41.96 | 61.62 |
| Revenue growth (YoY) | +41.7% | -23.5% | +14.0% | +1.1% | +29.9% | - | - | - |
| Other income | 0.98 | 2.84 | 0.37 | 1.24 | 0.72 | 12.85 | 0.68 | 1.51 |
| Total expenses | 27.49 | 30.28 | 52.33 | 37.36 | 23.45 | 37.21 | 43.57 | 36.35 |
| EBITDA | 2.27 | (19.14) | (4.50) | 24.92 | (2.44) | (22.65) | (1.61) | 25.27 |
| EBITDA margin | +7.6% | -171.8% | -9.4% | +40.0% | -11.6% | -155.6% | -3.8% | +41.0% |
| Depreciation | 1.20 | 1.68 | 1.03 | 1.01 | 1.01 | 0.13 | 1.30 | 1.30 |
| Interest | 1.87 | 1.64 | 1.54 | 1.83 | 1.58 | 1.30 | 1.43 | 1.51 |
| Profit before tax | 0.18 | (19.62) | (6.70) | 23.32 | (4.31) | (11.23) | (3.66) | 23.97 |
| Tax | 0.01 | 1.97 | (0.02) | (0.05) | (0.36) | 0.86 | 0.00 | 0.00 |
| Particulars | FY 2025-26 | FY 2024-25 | FY 2023-24 | FY 2022-23 | FY 2021-22 | FY 2020-21 | FY 2019-20 |
|---|---|---|---|---|---|---|---|
| Revenue | 142 | 134 | 162 | 161 | 163 | 150 | 132 |
| Revenue growth | +5.9% | -17.1% | +0.4% | -1.3% | +8.9% | +13.5% | - |
| Other income | 5.18 | 15.62 | 8.87 | 5.88 | 0.89 | 0.63 | 1.07 |
| Total expenses | 143 | 140 | 161 | 154 | 136 | 135 | 127 |
| Employee cost | 82.71 | 84.19 | 75.74 | 70.65 | 62.14 | 56.02 | 56.17 |
| EBITDA | (1.17) | (5.29) | 1.24 | 7.03 | 27.25 | 14.79 | 4.86 |
| EBITDA margin | -0.8% | -3.9% | +0.8% | +4.4% | +16.7% | +9.9% | +3.7% |
| Depreciation | 4.72 | 4.02 | 3.28 | 3.14 | 3.06 | 3.27 | 3.32 |
| Interest | 6.59 | 5.79 | 3.76 | 2.32 | 3.00 | 3.75 | 4.43 |
| Profit before tax | (7.30) | 0.52 | 3.07 | 7.45 | 22.08 | 8.40 | (1.82) |
| Tax | 1.53 | (1.45) | 0.03 | 1.56 | 4.50 | 1.66 | (0.65) |
| Net profit | (8.83) | 1.94 | (1.75) | 2.99 | 17.58 | 6.74 | (1.17) |
| Net profit margin | -6.2% | +1.4% | -1.1% | +1.9% | +10.8% | +4.5% | -0.9% |
| EPS (₹) | (28.49) | 6.37 | 9.84 | 18.99 | 56.70 | 21.75 | (3.75) |
| Particulars | FY 2025-26 | FY 2024-25 | FY 2023-24 | FY 2022-23 | FY 2021-22 | FY 2020-21 | FY 2019-20 |
|---|---|---|---|---|---|---|---|
| Equity & liabilities | |||||||
| Share capital | 3.10 | 3.10 | 3.10 | 3.10 | 3.10 | 3.10 | 3.10 |
| Reserves & surplus | 73.14 | 81.95 | 79.96 | 76.87 | 74.64 | 57.91 | 50.66 |
| Shareholders' funds (net worth) | 76.24 | 85.05 | 83.06 | 79.97 | 77.74 | 61.01 | 53.76 |
| Secured loans | 91.99 | 67.37 | 46.29 | 19.18 | 11.57 | 30.06 | 32.66 |
| Unsecured loans | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 | 0.00 |
| Total debt | 91.99 | 67.37 | 46.29 | 19.18 | 11.57 | 30.06 | 32.66 |
| Total liabilities | 172 | 156 | 147 | 111 | 102 | 102 | 99.00 |
| Assets | |||||||
| Gross block | 139 | 137 | 134 | 102 | 102 | 119 | 115 |
| Net block | 88.76 | 91.18 | 91.87 | 63.24 | 65.93 | 64.99 | 64.27 |
| Capital work in progress | 16.24 | 9.49 | 8.69 | 5.47 | 3.54 | 5.30 | 6.30 |
| Investments | 4.63 | 4.58 | 4.53 | 3.85 | 3.83 | 3.83 | 3.81 |
| Inventories | 9.87 | 7.78 | 5.86 | 8.15 | 7.34 | 7.35 | 6.49 |
| Sundry debtors | 1.16 | 1.62 | 1.74 | 1.44 | 0.07 | 0.55 | 0.81 |
| Cash & bank balances | 31.20 | 18.83 | 19.75 | 13.01 | 9.33 | 9.13 | 1.93 |
| Loans & advances | 18.60 | 26.69 | 24.98 | 22.40 | 12.87 | 10.73 | 14.01 |
| Total current assets | 60.83 | 54.92 | 52.33 | 45.00 | 29.61 | 27.76 | 23.24 |
| Total current liabilities | 19.62 | 18.24 | 17.31 | 13.67 | 13.69 | 14.67 | 16.88 |
| Net working capital | 41.21 | 36.68 | 35.02 | 31.33 | 15.92 | 13.09 | 6.36 |
| Total assets | 172 | 156 | 147 | 111 | 102 | 102 | 99.00 |
| Particulars | FY 2025-26 | FY 2024-25 | FY 2023-24 | FY 2022-23 | FY 2021-22 | FY 2020-21 | FY 2019-20 |
|---|---|---|---|---|---|---|---|
| Opening cash | 4.73 | 0.78 | (17.37) | (3.61) | (17.38) | (31.94) | (30.63) |
| Net cash from operating activities | (6.30) | (9.06) | 10.67 | 0.29 | 21.34 | 15.71 | 4.61 |
| Net cash from investing activities | (7.03) | (2.09) | (33.96) | (9.19) | (4.49) | (2.68) | (1.18) |
| Net cash from financing activities | 17.85 | 15.10 | 9.60 | (4.86) | (3.08) | 1.54 | (4.74) |
| Net change in cash | 4.53 | 3.96 | (13.69) | (13.76) | 13.77 | 14.57 | (1.31) |
| Closing cash | 31.20 | 18.83 | 19.75 | 13.01 | 9.33 | 9.13 | 1.93 |
| Particulars | FY 2025-26 | FY 2024-25 | FY 2023-24 | FY 2022-23 | FY 2021-22 | FY 2020-21 | FY 2019-20 |
|---|---|---|---|---|---|---|---|
| Growth | |||||||
| Sales growth | +5.9% | -17.1% | +0.4% | -1.3% | +8.9% | +13.5% | - |
| EBITDA growth | +77.9% | -526.6% | -82.4% | -74.2% | +84.3% | +204.3% | - |
| PBT growth | - | -83.1% | -58.8% | -66.3% | +162.9% | +9998.0% | - |
| Net income growth | -555.2% | +210.9% | -158.5% | -83.0% | +160.8% | +676.1% | - |
| Revenue CAGR (3Y) | -4.1% | -6.3% | +2.6% | +6.9% | +10.6% | +7.2% | +8.7% |
| EBITDA CAGR (3Y) | - | - | -56.2% | +13.1% | +46.5% | +3.8% | -20.3% |
| Profitability & leverage | |||||||
| Net income margin | -6.2% | +1.5% | +1.9% | +3.7% | +10.8% | +4.5% | -0.9% |
| Return on capital employed | -0.4% | +4.2% | +0.8% | +5.7% | +24.5% | +12.1% | +2.6% |
| Return on net worth | -11.0% | +2.3% | -2.1% | +3.8% | +25.3% | +11.8% | -2.1% |
| Debt / equity | 0.99 | 0.68 | 0.40 | 0.19 | 0.30 | 0.55 | 0.63 |
| Long-term debt / equity | 0.21 | 0.18 | 0.08 | 0.02 | 0.06 | 0.05 | 0.00 |
| Interest cover | -111.88 | -62.19 | -184.31 | 59.64 | 12.40 | 32.55 | 287.66 |
| Efficiency & per share | |||||||
| Fixed asset turnover | 1.03 | 0.99 | 1.37 | 1.58 | 1.48 | 1.28 | 1.16 |
| Inventory turnover | 16.12 | 19.69 | 23.13 | 20.83 | 22.25 | 21.68 | 15.39 |
| Debtors turnover | 102.35 | 79.95 | 101.90 | 213.71 | 527.06 | 220.60 | 98.25 |
| EPS (₹) | (28.49) | 6.37 | 9.84 | 18.99 | 56.70 | 21.75 | (3.75) |
| Dividend per share (₹) | 0.00 | 0.00 | 0.00 | 0.50 | 2.00 | 1.00 | 0.00 |
| Book value per share (₹) | 245.94 | 274.35 | 267.93 | 257.96 | 250.78 | 196.80 | 173.43 |
Want more history and ratios?
You're viewing the latest exchange-filed financials for B & A Limited. The full report adds 10+ years of line-item history, 20+ ratios, peer benchmarks and a downloadable PDF.
Board of Directors of B & A Limited
B & A has 12 current directors and 24 former directors. Current directors are listed first, with their designation and appointment date.
Current Directors
| Name | Designation | Appointment Date | Tenure | Status |
|---|---|---|---|---|
| Robin Aidan Farley Also directs: B & A Packaging India Limited | Director | 13 Nov 2018 | 7 Years 11 Months | Current |
| Amit Kiran Deb Also directs: Century Plyboards (India) Ltd., Emami Paper Mills Limited, Star Cement Limited and 3 more | Director | 01 Apr 2020 | 6 Years 6 Months | Current |
| Himangshu Sekhar Das | Director | 01 Apr 2020 | 6 Years 6 Months | Current |
| Mou Mukherjee | Director | 01 Apr 2020 | 6 Years 6 Months | Current |
| Somnath Chatterjee Also directs: B & A Packaging India Limited | Managing Director | 28 Jun 2007 | 19 Years 3 Months | Current |
| Amit Chowdhuri Also directs: Rockland Realty Private Limited | Director | 03 May 2010 | 16 Years 5 Months | Current |
Showing 6 of 12 current directors. View all directors
Peer Comparison of B & A Limited
B & A Limited is compared with the companies closest to it by revenue in the Agriculture industry (Tea and Coffee). Net profit, margin and employee counts of each company are in the company report.
| Company | Revenue | Net profit | Margin | Growth (1 yr) | Employees | Location |
|---|---|---|---|---|---|---|
| Balaji Agro Private Limited | ₹317.22 Cr (FY 2025) | •••• | •••• | 3.0% | •••• | Kolkata, West Bengal, India |
| Irm Private Limited | ₹307.16 Cr (FY 2025) | •••• | •••• | -2.0% | •••• | Ahmedabad, Gujarat, India |
| Jivraj Tea Limited | ₹293.57 Cr (FY 2024) | •••• | •••• | 3.0% | •••• | Surat, Gujarat, India |
| Asian Tea Company Private Limited | ₹286.18 Cr (FY 2025) | •••• | •••• | 14.0% | •••• | Kolkata, West Bengal, India |
| Marvel Limited | ₹284.7 Cr (FY 2025) | •••• | •••• | -5.0% | •••• | Haryana, India |
| B & A Limited this company | ₹283.12 Cr (FY 2026) | •••• | •••• | 7.1% | •••• | Jorhat, Assam, India |
| Civil Engineers Enterprises Pvt Ltd | ₹276.2 Cr (FY 2022) | •••• | •••• | 1.0% | •••• | Kolkata, West Bengal, India |
| Vahdam Teas Private Limited | ₹273.43 Cr (FY 2025) | •••• | •••• | 16.0% | •••• | New Delhi, Delhi, India |
| West Bengal Mfg. Co Pvt Ltd | ₹270.78 Cr (FY 2025) | •••• | •••• | 104.0% | •••• | Kolkata, West Bengal, India |
| Bluegate Estate and Holdings (India) Private Limited | ₹263.52 Cr (FY 2025) | •••• | •••• | 82.0% | •••• | Chennai, Tamil Nadu, India |
| High Octane World Wide Coffee Private Limited | ₹261.06 Cr (FY 2022) | •••• | •••• | 36.0% | •••• | Bangalore, Karnataka, India |
Peers are the five companies nearest above and the five nearest below B & A by revenue in the Agriculture industry (Tea and Coffee), from the latest filed financials of each company. Net profit, margin and employee counts of each peer are in the company report.
Auditor Details of B & A Limited
B & A Limited is audited by Ghosal, Basu & Ray for the financial year 2023.
| Name | Status | Appointment Date | Cessation Date |
|---|---|---|---|
| Ghosal, Basu & Ray | Locked | Locked | Locked |
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Complete auditor history
Appointment and cessation dates and past auditor changes are in the company report.
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Shareholding Pattern of B & A Limited
Shareholding for the quarter ended Sep 2026: promoters hold 59.50%, foreign institutional investors hold 0.00%, domestic institutional investors hold 0.00% and retail and other public shareholders hold 40.50%.
Sep 2026
QUARTER
59.50% Promoters
40.50% Retail & Others
Promoter holding - history
Now 59.50% · Sep 2026High 59.50% · Dec 2025Low 59.50% · Dec 2025
Shareholding trend - last 6 quarters
| Sep 2026 | Jun 2026 | Mar 2026 | Dec 2025 | |
|---|---|---|---|---|
| Promoters | 59.50% | 59.50% | 59.50% | 59.50% |
| Public | 40.50% | 40.50% | 40.50% | 40.50% |
Charges & Borrowings of B & A Limited
Open charges
₹165.01 Cr
Satisfied charges
₹84.41 Cr
Breakdown by lending institutions
Latest charge details
| Date | Lender | Amount | Status |
|---|---|---|---|
| 30 May 2026 | Others | ₹10.7 Cr | Open |
| 06 Sep 2024 | Others | ₹9.8 Lakh | Open |
| 06 Sep 2024 | Others | ₹9.94 Lakh | Open |
| 06 Sep 2024 | Others | ₹9.8 Lakh | Open |
| 16 Sep 2020 | Others | ₹5.8 Cr | Open |
Total charge records: 30 View all charges
Deals & Funding of B & A Limited
B & A Limited has 24 deals on record (24 market trades); the latest was in July 2023.
Total deals
24
Market trades
24
Deals on record (5 of 24)
| When | Deal | Amount | Parties |
|---|---|---|---|
| May 2023 | Market trade | ₹1.27 Cr | Buyer: Maruti Traders And Investors Seller: Jivraj Tea Limited |
| Dec 2015 | Market trade | ₹81.8 Lakh | Buyer: Yuga Stocks & Commodities Private Limited Seller: Amrex Marketing Pvt Ltd , Yuga Stocks & Commodities Private Limited |
| Aug 2011 | Market trade | ₹19.4 Lakh | Seller: National Insurance Company Limited |
| Dec 2009 | Market trade | ₹64.6 Lakh | Seller: National Insurance Company Limited |
| Dec 2009 | Market trade | ₹38.7 Lakh | Seller: JMP Securities Private Limited |
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Full deal history
All 24 deals with amounts, valuations, instruments and every party are in the company report.
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Deal records are compiled from filings and public sources; amounts are shown only where the source reported them.
Legal Cases of B & A Limited
B & A Limited has 113 court cases on record: 50 filed by B & A, 37 filed against it, 26 where it is another party. 16 cases are pending and 97 are disposed. Status as checked between 21 Sep 2026 and 05 Oct 2026.
Total cases
113
Filed by the company
50
Filed against the company
37
Pending
16
Disposed
97
Cases by court
| Court | Cases | Against the company | Pending |
|---|---|---|---|
| High courts | 91 | 24 | 10 |
| District courts | 18 | 9 | 5 |
| Supreme Court | 2 | 2 | 0 |
| NCLAT | 1 | 1 | 0 |
| NCLT | 1 | 1 | 1 |
Cases on record (5 of 113)
| Court | Type of case | Party | Status |
|---|---|---|---|
| Calcutta High Court | Court case (CO) | Filed by the company against Amrex Marketing Pvt Ltd | Pending |
| NCLT, Guwahati | Company petition | Filed against the company by an individual | Pending |
| District court, Jorhat, Assam | Interim or miscellaneous application | Filed against the company by an individual | Pending |
| Gauhati High Court | Interim or miscellaneous application | Filed against the company by an individual | Pending |
| District court, Jorhat, Assam | Interim or miscellaneous application | Filed against the company by an individual | Pending |
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Full case history
All 113 cases with case numbers, court, year-wise trend, opposite parties and decision dates are in the company report.
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Employees and EPFO Compliance at B & A Limited
B & A Limited has a workforce of 82 employees as of Apr 07, 2024.
Employee count
82
Active EPFO establishments
1
Employee growth
13.89%
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Employee and EPFO history
Monthly headcount, contribution history and filing status are in the company report.
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Group Structure of B & A Limited
B & A has 1 subsidiary company. This group structure data is as of FY 2023. The table lists each entity with its relationship and holding.
1
Subsidiary companies
Key Subsidiaries
| Company Name | CIN | Shares Held |
|---|---|---|
| B & A Packaging India Limited | L21021OR1986PLC001624 | - |
Showing major subsidiaries. Total: 1.
Recent Activity on B & A Limited
B & A Limited has 59 board changes on record since 1968: 36 appointments and 23 cessations. The latest: Gauri Prosad Sarma was appointed as Director on 24 May 2025.
Charges
A charge with Others amounted to Rs. 10.70 Cr with Charge ID 101320814 was registered on 30 May 2026.
Charges
A charge with Others of Rs. 77.96 Cr registered on 01 Feb 2002 with Charge ID 80026339 was modified on 01 Sep 2025.
AGM
B & A Limited last Annual general meeting of members was held on 30 Jul 2025 as per latest MCA records.
Charges
A charge with Others of Rs. 41.42 Cr registered on 17 Jun 2020 with Charge ID 100353725 was modified on 18 Jun 2025.
Appointed
Gauri Prosad Sarma was appointed as Director.
Ceased
Debdip Chowdhury ceased to be Company Secretary.
Filing
B & A Limited has filed its annual Financial statements for the year ended 31 Mar 2025 with Roc Guwahati.
Ceased
Parthapratim Sengupta ceased to be Director.
Charges
A charge with Others amounted to Rs. 0.10 Cr with Charge ID 101000563 was registered on 06 Sep 2024.
Charges
A charge with Others amounted to Rs. 0.10 Cr with Charge ID 101000564 was registered on 06 Sep 2024.
Charges
A charge with Others amounted to Rs. 0.10 Cr with Charge ID 101000565 was registered on 06 Sep 2024.
Appointed
Dipankar Mukherjee was appointed as Director.
108 earlier events are listed in the company report.
Credit Ratings, Litigation & Regulatory Alerts for B & A Limited
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Credit ratings, litigation, and regulatory alerts
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MSME Payment Delays by B & A Limited
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Amounts due to small suppliers, the reasons given and MSME-1 filings are in the company report.
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Subsidiaries & Group Companies of B & A Limited
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Corporate group structure
Parent, subsidiary, associate and joint venture records with holdings are in the company report.
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GST Compliance of B & A Limited
B & A has 5 GST registrations: 2 active and 3 cancelled or inactive.
Total GSTINs
5
Active
2
Cancelled / inactive
3
| GSTIN | State | Status | Registered on |
|---|---|---|---|
| 18AABCB3924E1Z0 | Assam | Active | 01 Jul 2017 |
| 19AABCB3924E1ZY | West Bengal | Active | 01 Jul 2017 |
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GST registrations and filing compliance
State-wise GST registrations, return filing status and HSN or SAC codes are in the company report.
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MCA Filings & Documents of B & A Limited
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Related news about B & A Limited
Frequently Asked Questions about B & A Limited
B & A is an active public limited company based in Jorhat, Assam, India. The company works in tea and coffee processing, within the agriculture industry. It was incorporated on 01 June 1915 (111+ years old) and is registered under CIN L01132AS1915PLC000200. Listed on BSE: 508136.
B & A reported revenue of ₹283.12 Cr for FY 2025-26 (up 7.1% YoY) based on consolidated financials.
B & A has 12 current directors:
- Somnath Chatterjee - Managing Director
- Dhruba Jyoti Dowerah - Whole-Time Director
- Robin Aidan Farley - Director
- Amit Kiran Deb - Director
- Himangshu Sekhar Das - Director
- Mou Mukherjee - Director
- Amit Chowdhuri - Director
- Anjan Ghosh - Director
- Raj Kamal Bhuyan - Director
- Simeen Hossain - Director
- Gauri Prosad Sarma - Director
- Dipankar Mukherjee - Director
The GSTIN of B & A is 18AABCB3924E1Z0, registered in Assam. The company has 5 GST registrations in all, of which 2 are active and 3 are cancelled or inactive. Other active GSTINs include 19AABCB3924E1ZY (West Bengal).
The CIN (Corporate Identification Number) of B & A is L01132AS1915PLC000200. It is issued by the Ministry of Corporate Affairs under the Companies Act, 2013, and uniquely identifies the company in India.
Yes. B & A is listed on BSE with code 508136.
B & A has 113 court cases on record: 50 filed by the company and 37 filed against it. 16 are pending. Most are in the high courts.
B & A was incorporated on 01 June 1915, making it 111+ years old. It is registered with the Registrar of Companies, Guwahati.
B & A has 24 deals on record (24 market trades); the latest was in July 2023.
The peers of B & A by revenue are Balaji Agro Private Limited, Irm Private Limited, Jivraj Tea Limited, Asian Tea Company Private Limited, Marvel Limited and 5 more, all in the Agriculture industry (Tea and Coffee).
Gauri Prosad Sarma was appointed as Director on 24 May 2025. Debdip Chowdhury ceased to be Company Secretary on 14 May 2025. Parthapratim Sengupta ceased to be Director on 01 Nov 2024. B & A has 59 board changes on record in total.