- Category
- Medium (2023-24)
- Udyam number
- UDYAM-AS-15-0000660
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. It is a listed company as per MCA records. Its shares are listed on BSE: 508136 and NSE: BNALTD.
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 2026. 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 116 cases involving the company, including 59 filed by the company and 57 filed against it; 16 cases are pending. The company has 24 deals on record (24 market trades); the latest was in July 2023.
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
Name history
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
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 |
Recognitions & Rankings of B & A
Contact details
B & A Limited's registered office is in Jorhat, Assam. Its website is barooahs.com. Its e-mail address and telephone number are in the company report.
- Email
- Telephone
- Website
- Registered AddressVillage Gariahabi Charingia, Mouza – Khongia, Jorhat, Assam, India – 785006
- IndustryAgriculture, Tea & Coffee Processing
To see the full contact details of B & A Limited, buy the company report.
- 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
Brands
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
The main business activity of B & A is manufacturing. In detail, this covers food, beverages and tobacco products.
| Main activity group code | Main activity | Business activity code | Business activity | Share of turnover |
|---|---|---|---|---|
| C | Manufacturing | C1 | Food, beverages and tobacco products |
To see the full business activity and turnover split of B & A Limited, buy the company report.
Financials of B & A Limited
FY 2025-26 filings availableB & A Limited reported revenue of ₹283.12 Cr (up 7.1% YoY) for FY 2025-26.
Financial Highlights
FY 2025-26 · ConsolidatedRevenue 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
| 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 |
To see the full year-wise statements and ratios of B & A Limited, buy the company report.
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.
| 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 |
Auditor
B & A Limited is audited by Ghosal, Basu & Ray for the financial year 2023.
| Auditor firm | Financial year | Firm registration number |
|---|---|---|
| Ghosal, Basu & Ray | FY 2023 | 315080E |
Shareholding
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 | 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
| Date | Charge ID | Lender | Amount | Status | Modified or satisfied on |
|---|---|---|---|---|---|
| 30 May 2026 | 101320814 | Others | ₹10.7 Cr | Open | |
| 06 Sep 2024 | 101000563 | Others | ₹9.8 Lakh | Open | |
| 06 Sep 2024 | 101000564 | Others | ₹9.94 Lakh | Open | |
| 06 Sep 2024 | 101000565 | Others | ₹9.8 Lakh | Open | |
| 16 Sep 2020 | 100372219 | Others | ₹5.8 Cr | Open |
To see the full charge records of B & A Limited, buy the company report.
Total charge records: 30 View all charges
Deals & funding
B & A Limited has 24 deals on record (24 market trades); the latest was in July 2023.
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 |
To see the full deal history of B & A Limited, buy the company report.
Deal records are compiled from filings and public sources; amounts are shown only where the source reported them.
Legal cases
B & A Limited has 116 court cases on record: 59 filed by B & A, 57 filed against it. 16 cases are pending and 100 are disposed.
Cases by court
| Court | Cases | Against the company | Pending |
|---|---|---|---|
| High courts | 91 | 37 | 10 |
| District courts | 18 | 13 | 5 |
| NCLAT | 3 | 3 | 0 |
| Supreme Court | 2 | 2 | 0 |
| NCLT | 2 | 2 | 1 |
Cases on record (5 of 116)
| Court | Type of case | Party | Status |
|---|---|---|---|
| Calcutta High Court | Court case (CO) | Filed by the company against Amrex Marketing Private Limited and Others and 1 other | Pending |
| High Court | Appeal | Filed by the company against Kamarbund Tea Co. Pvt. Ltd., and 4 others | Pending |
| High Court | Court case (MC) | Filed by the company against Hacienda Properties Pvt. Ltd., and 11 others | Disposed |
| High Court | Court case (Co.App.) | Filed by the company against Hacienda Properties Pvt. Ltd., and 11 others | Disposed |
| NCLT, NCLT Guwahati | Company petition | Filed against the company by an individual | Pending |
To see the full case history of B & A Limited, buy the company report.
Case records are compiled from court listings and may lag the court's own records. A case filed against a company is not a finding against it.
Credit ratings & regulatory alerts
B & A Limited was last rated by Care on 07 Oct 2021.
| Rating agency | Rated on | Rating |
|---|---|---|
| Care | 07 Oct 2021 |
To see the full credit ratings and regulatory alerts of B & A Limited, buy the company report.
MSME payment delays
No delayed payments to MSME suppliers are on our record for B & A Limited; the supplier-wise MSME Form 1 check is in the company report Buy the company report.
Group structure & subsidiaries
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.
| Company Name | CIN | Shares held |
|---|---|---|
| B & A Packaging India Limited | L21021OR1986PLC001624 |
To see the full group structure of B & A Limited, buy the company report.
Employees & EPFO
B & A Limited has a workforce of 82 employees on its EPFO records as of Apr 07, 2024, across 1 active EPFO establishment.
GST
B & A has 5 GST registrations: 2 active and 3 cancelled or inactive.
| GSTIN | State | Status | Registered on |
|---|---|---|---|
| 18AABCB3924E1Z0 | Assam | Active | 01 Jul 2017 |
| 19AABCB3924E1ZY | West Bengal | Active | 01 Jul 2017 |
To see the full GST registrations and return filing status of B & A Limited, buy the company report.
Recent activity
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.
108 earlier events are in the company report.
News
Frequently asked questions
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 and NSE: BNALTD.
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 latest financial statements of B & A on record with the MCA are for the year ended 31 March 2026. Its last annual general meeting was held on 30 July 2025. Year-wise statements from 2015 are in the company report.
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 a listed company as per MCA records. Its shares are listed on both BSE (code: 508136) and NSE (symbol: BNALTD).
B & A has 116 court cases on record: 59 filed by the company and 57 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.
