Debut Plus

NSE · BNALTD · Plantation & Plantation Products

B & A Ltd.

ESM · ESM 1 · T2T
400.6
₹124 Cr market cap
P/E
170.47
EPS
₹2.35
Book value
₹442.43
ROE
-287.3%
ROCE
3.79%
Debt / equity
0.65

Revenue & net profit by period

Bars = revenue (₹ Cr) · line = net profit (₹ Cr). Straight from disclosed results.

072.01144216288Mar 25Mar 25Jun 25Sep 25Dec 25Mar 26Mar 26Jun 26
Revenue (₹ Cr) Net profit (₹ Cr)

Latest period: revenue ₹30 Cr with net profit ₹0 Cr — a 0.6% net margin, versus -1.37% the period before.

Shareholding

As of 2026-06-30

59.47%
promoter holding
  • Promoter59.47%
  • Public40.52%
  • DII0.01%

2,084 shareholders on record

Promoter holding trend

Each disclosed period, oldest to newest

59.15%59.47%Sep 24Jun 26

52-week position

Where the current price sits in its yearly band

310401589

The band spans 1.9× from low to high.

Risk flags

Derived from disclosed data

  • Under exchange surveillance — ESM · ESM 1 · T2T. Trading may carry price bands, periodic call auction or higher margins.

Peer comparison

Tea · ranked #13 of 21 by market cap · medians across 20 industry peers

P/E
170.47vs 12.47 peer med
P/B
0.91vs 0.71 peer med
ROE %
-287.3vs 2.74 peer med
Margin %
24.74vs 4.99 peer med
CompanyMkt capP/EP/BROEMargin
Tata Consumer Product Ltd.₹98,078 Cr59.454.57.08%7.84%
CCL Products (India) Ltd.₹14,434 Cr33.376.1616.55%9.4%
Goodricke Group Ltd.₹469 Cr9.71.555.93%7.54%
McLeod Russel India Ltd.₹452 Cr8.47-43.86%-7.79%
The Peria Karamalai Tea & Produce Company Ltd.₹347 Cr415.461.822.82%10.06%
Jay Shree Tea & Industries Ltd.₹268 Cr2.040.68-6.33%-2.33%
Gillanders Arbuthnot & Company Ltd.₹221 Cr12.680.863.67%4.02%
United Nilgiri Tea Estates Company Ltd.₹216 Cr10.660.99.09%25.05%
Neelamalai Agro Industries Ltd.₹214 Cr5.810.658.9%144.51%
Rossell India Ltd.₹209 Cr14.610.74.29%3.81%
B & A Ltd.(this company)₹124 Cr170.470.91-2.87%0.25%

AI analysis

AI-generated · google/gemini-2.5-flash

B & A Ltd. is listed with a market capitalization of Rs 163 Cr. The company reported a revenue of Rs 288.03 Cr and a profit margin of -138.8%. It has a book value of Rs 442.43. The 52-week high for the share price was Rs 589 and the 52-week low was Rs 310.4.

Positives

  • +Promoter holding is 59.4669%, indicating significant insider ownership.
  • +No promoter shares are pledged, as promoter pledge is 0%.

Negatives

  • The company has a negative P/E ratio of -56.96, indicating it is not generating profits.
  • The profit margin is significantly negative at -138.8%.
  • Return on Equity (ROE) is deeply negative at -287.3%, suggesting substantial losses for shareholders.
  • The company is under ESM · ESM 1 surveillance, which often signals regulatory scrutiny or financial instability.
  • Shareholders have decreased from 3439 in September 2016 to 2084 in June 2026.

Financial Performance

For the year ending March 2026, B & A Ltd. reported a revenue of Rs 288.03 Cr. The company recorded a net loss of Rs 3.94 Cr for the same period. Quarterly results indicate varying performance, with revenue at Rs 43.72 Cr and a net loss of Rs 20.8 Cr in March 2026. The EBITDA for March 2026 was -15.6.

Profitability & Returns

The company's profitability metrics show a negative profit margin of -138.8%. The Return on Equity (ROE) stands at -287.3%, indicating significant losses relative to shareholder equity. The Return on Capital Employed (ROCE) is 3.7941%, suggesting a low efficiency in generating profits from capital employed.

Balance Sheet

B & A Ltd. has a book value per share of Rs 442.43. The debt-to-equity ratio is 0.65, indicating that the company uses a moderate level of debt financing. No dividend yield is reported.

Ownership & Pledges

As of June 30, 2026, promoters held 59.4669% of the company's shares. Public shareholding was 40.5234%, and Domestic Institutional Investors (DII) held 0.0097%. There were no shares pledged by the promoters.

Regulatory & Surveillance

The company is under ESM · ESM 1 surveillance, with measures including ESM. This indicates increased monitoring by regulatory bodies due to certain criteria being met.

Data as of — price: 2026-09-11 · financials: Jun 26 · shareholding: Jun 26. Figures are restated only when the company files again, so a period shown here is the most recent one on record — not necessarily the current quarter.

How this is produced: every figure above is computed from exchange filings and financial data mirrored by IPO Plus — no figure is generated or estimated. This is a factual summary for information and education only. It is not investment advice, not a recommendation to buy, sell or hold any security, and contains no price targets. Verify against the company's filings and the exchanges before any decision.

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