AnnouncementAug 2026
Aug 2026 · Board Meeting Outcome for OUTCOME OF BOARD MEETING 26 May - Board approved FY26 audited standalone and consolidated results; reappointed Dhruba Jyoti Dowerah as Whole-time Director from 12 Aug 2026.
Source: Bse
B & A Limited (BNALTD)
Small CapConsumer stocks · Small cap · NSE
B & A Limited operates in Tea, within the Consumer sector. Use the latest filing and company disclosures below to verify its revenue mix and current business drivers.
Data qualityFresh enough for analysisQuote updated 21 Oct, 05:50 pm ISTDetails
Quote21 Oct, 05:50 pm IST
Base fundamentals06 Oct 2026 · screener
Latest result16 Aug, 01:00 am IST
Score21 Oct, 04:30 am IST · v4.3-runtime-valuation
Tags02 May 2026
Coverage13/14 · 93%
Valuation2026-07-20 · Rf 6.8% · Consumer P/E 22.2 (n=441)
Technical timing lens
Trend score and candlestick chart
39BearishSMA20 -3.9% / mo · MACD + · sector -4.6pp vs Nifty 500 (3M)
Stock trend: 45
Sector RS: 31
Sector 3M: -10.2% vs Nifty 500 -5.6%
Consumer FPI tailwindNot confirmed
Latest mapped FPI equity flow was not positive. View sector evidence
Technical chart
BNALTDD candles · FIT view-6.6%Latest close ₹375.05 on 2026-10-21
Daily history is available from 2026-04-20; the requested 1Y window is partially covered.
Bar
+0.0%
RSI
49
MACD hist
3.20
52W pos
23%
2026-10-21O ₹375.00H ₹375.05L ₹371.00C ₹375.05Vol 25 sh
Up bar
Down bar
EMA 20
EMA 50
Volume + 20D avg
Result date
RSI(14)
MACD / signal
Market context
Relative performance and chart statistics
Adjusted completed-session prices, rebased to 100
BNALTDNifty Consumer DurablesNifty 500
- BNALTD
- -27.8%
- Nifty 500
- -6.5%
- Nifty Consumer Durables
- -11.0%
- Vs Nifty 500
- -21.3 pp
Chart stats
21 Oct 2026- From 52W high
- -36.3%
- 52W range position
- 23%
- ATR (14)
- 3.6%
- Volume vs 20D
- 0.16x
- Avg traded value
- ₹0 Cr
- 20D price channel
- ₹347.2 - ₹405
₹589
₹310.4 - ₹589
₹13.7
Latest completed session
20-session average
46.0% annualized volatility
Research snapshot
What the evidence says now
Weak fundamentals, management evidence is still limited to a financial-only Trust Lite signal, price trend argues for patience, and recent execution is weak.
Suggested next step
Research, do not rush
The evidence is not strongly aligned. Compare peers and wait for a cleaner setup.
U-Score
Legacy · OVERVALUED13
Fundamental lens: valuation, quality, growth, balance sheet, and cash flow.
Latest result
Good55
Revenue +28.7% · PAT NDF YoY
Technical
Bearish39
Price trend and sector-relative-strength timing.
Valuation
Legacy model-292.7%
Legacy margin-of-safety estimate; the revised evidence label remains in shadow validation.
Trust
Limited evidence60
Financial-only signal; management claim evidence is not sufficient yet.
Financials
Fundamentals, quarterly history, margins, returns and balance-sheet evidence
Financials
Fundamentals, quarterly history, margins, returns and balance-sheet evidence
Latest result
Quarter ended 30 Jun 2026
Good · 55/100Rev +29% YoY · margin expansion · +64% QoQ
Filed 30 Jun 2026
Open results browser →| Metric | This quarter | YoY | QoQ |
|---|---|---|---|
| Revenue | ₹71.6 Cr | +28.7% | +63.8% |
| EBITDA | ₹6.4 Cr | +64000.0% | +141.1% |
| Operating margin | 8.9% | +894 bps | +4446 bps |
| PAT | ₹2.6 Cr | NDF | NDF |
| PAT margin | 3.6% | +771 bps | +5048 bps |
NDF means not disclosed in the current structured filing feed. It is intentionally not treated as zero.
Fundamentals
Valuation
- P/E
- 161.00
- P/B
- 0.87
- EV/EBITDA
- 9.20
- Market Cap
- 119.00Cr
Profitability
- ROE
- -2.85%
- ROCE
- 3.75%
- ROA
- 0.93%
- Dividend Y
- —
Growth (CAGR)
- Revenue 5Y
- 3.00%
- EPS 5Y
- 12.00%
- Revenue 3Y
- -1.00%
- EPS 3Y
- 8.00%
Balance Sheet
- Debt/Equity
- 0.81
- Interest Coverage
- 2.57×
- Altman Z
- 2.24
- Book Value
- 442.00
Cash Flow
- FCF Yield
- —
- FCF Positive Y
- 7/5
- OCF
- —
- EPS TTM
- 2.39
Shareholding
- Promoter Hold
- 59.47%
- Promoter Pledge
- 0.00%
- Momentum 52W
- 27%
Financial History
Updated 21/10/2026
Revenue
₹ CrLatest: 71.6+63.8% vs prev
Net Profit
₹ CrLatest: 2.6+112.5% vs prev
ROE is shown only in the Annual view — quarterly equity data isn't published.
Technicals
Trend interpretation, Stage 2, relative strength, volume and indicator evidence
Technicals
Trend interpretation, Stage 2, relative strength, volume and indicator evidence
Daily technical trend read
Mixed signalsSignals are conflicting — long-term trend unclear. RSI 49. Wait for confirmation.
- SMA20 falling (~4.1% over last month) — short-term momentum negative.
- RSI(14) at 49 — rising, no extreme reading.
- MACD above signal, histogram expanding — bullish momentum building.
- 36% off 52W high · 21% above 52W low.
Mechanical read from the price + indicator series above. Not a recommendation — technical setups can reverse without warning, especially around earnings and macro events.
Nifty 500 leadership
Relative Strength & Trend Stage
-
RS percentile
Insufficient history
1M return
+5.6%
3M return
+11.9%
6M return
-
1Y return
-
RS 1D
-
RS 20D
-
Sector rank
#8
Industry rank
#28
Stage evidence
- At least 170 daily sessions are required for the trend-stage read.
50-DMA
price below
200-DMA
unavailable
Sector
neutral
Industry
improving
Relative-strength line vs Nifty 500 (base 100)
103 observations
21 Oct 2026Value 93.5-1.86%
RS vs Nifty 50094
Valuation & peers
U-Score 13 · legacy U-Score band OVERVALUED · valuation evidence and comparable companies
Valuation & peers
U-Score 13 · legacy U-Score band OVERVALUED · valuation evidence and comparable companies
OVERVALUED
Fundamental score breakdown
U band · OVERVALUEDValuation4/30
Growth7/25
Quality0/20
Balance Sheet6/15
Cash Flow3/10
Piotroski
3/9 (+1)
Penalties
-8
Raw sum
13
Why this score?
Top U-Score contributors and drags from the latest stored fundamentals.
13/100 · legacy band OVERVALUED
Positive drivers
- Balance sheet contributes 6/15 to the score.
- Cash flow contributes 3/10 to the score.
- Growth contributes 7/25 to the score.
Main drags
- Penalty bucket subtracts 8 points.
- Fair-value margin of safety is negative at -292.7%.
- Quality is weaker at 0/20; verify the latest quarterly trend.
Sector valuation model
Consumer valuation: PE/PEG and brand-quality premium
Consumer franchises can deserve higher multiples, but only when growth quality supports them.
Primary lens
PE and PEG relative to growth, ROE, margins, and brand strength.
Secondary checks
Volume growth, pricing power, distribution, same-store or category growth.
Main risk check
Premium valuation needs durable growth and margin resilience.
PE
161.0
PB
0.9
EV/EBITDA
9.2
ROE
-2.9%
ROCE
3.8%
FCF Yield
—
Debt/Equity
0.8
MoS
-292.7%
Score movement
Stored run vs live recompute
This shows the stored score trend when snapshots exist, and also compares the latest stored nightly score with a live recompute from current fundamentals and price.
Stored run: 21 Oct 2026
v4.3-runtime-valuation
Final score
13
Previous: 13
Legacy U-Score band
OVERVALUED
Previous: OVERVALUED
Margin of safety
-292.7%
Previous: -308.0%
Score history
12 stored score snapshots. Latest stored move: +0 points.
21 Oct 2026
v4.3-runtime-valuation
13
13
13
13
13
13
13
13
13
13
13
13
Factor attribution
No pillar movement versus the latest stored run. Historical score trend will appear after snapshot storage is enabled.
Modelled fair value
Graham Number
₹154.17
-143.3% MoS
Growth-justified P/E
40.0
Growth-justified Value
₹95.5
-292.7% MoS
PEG
15.48
Comparable companies
Peers
Business-comparable peers in Consumer — ranked by industry, sub-sector, theme-tag overlap, market cap, and U-Score similarity. Green cells mark the best available peer metric in this table.
Ticker
Name
Why peer
Score
PE
ROE
MoS
Verdict
KAKATCEM
Small
Kakatiya Cement Sugar & Industries Limited
Agro Processing
match 63
11
—
-8.5%
—
OVERVALUED
ANIKINDS
Small
Anik Industries Limited
Agro Processing
match 61
21
58.5
0.6%
-67%
OVERVALUED
NARMADA
Small
Narmada Agrobase Limited
Agro Processing
match 59
22
25.8
—
+35%
OVERVALUED
ROML
Small
Raj Oil Mills Limited
Agro Processing
match 58
12
15.7
—
-189%
OVERVALUED
SHBAJRG
Small
Shri Bajrang Alliance Limited
Agro Processing
match 56
53
3.3
12.3%
+84%
FAIR VALUE
Business, management & trust
Growth engines, risks, management commitments and evidence-backed delivery
Business, management & trust
Growth engines, risks, management commitments and evidence-backed delivery
Business and thesis
Issuer presentation review pending
B & A Limited operates in Tea, within the Consumer sector. Use the latest filing and company disclosures below to verify its revenue mix and current business drivers. The structured result feed currently covers the quarter ended 30 Jun 2026. Investor presentations and earnings-call PDFs will be added as issuer-backed evidence before management claims appear here.
Trust Score
60Limited evidence · low confidenceTrust Lite
Trust asks: does management behaviour match later outcomes? Higher is better, but confidence and evidence depth matter as much as the number.
Limited evidence: Claim history is still being built. It ranks around the 28th percentile of the scored universe and 30th percentile within Consumer. Main check: financial discipline is weak at 30/100.
This is a financial-behaviour screen, not a claim-tested management reliability verdict.
Computed 05 Sept 2026
management-trust-v1
3 docs text-extracted · 0 concalls text-extracted
Score band
Limited evidence
Financial behaviour is scored, but management claims do not yet have enough outcome checks.
Relative rank
28th percentile
overall median 67 · Consumer: 30th pctile, median 66 · Small: 32nd pctile, median 66
Evidence depth
Financial-only
3 documents have extracted text, but claim history is not strong enough yet.
Claim delivery
Outcome history still building
0 claims extracted · No contradicted claim yet
How to read this Trust Score
Limited evidence · low confidenceWhat it measures
Reliability of management and financial delivery, using financial behaviour only.
Confidence
Treat this as an early read until more concalls and outcomes are matched.
Investor use
Acceptable, but check the weakest sub-score before increasing exposure.
Read Trust alongside U-Score, result consistency, and technical trend. A cheap stock with weak Trust needs a larger margin of safety; a high Trust score does not make an expensive stock attractive by itself.
Forensic breakdown
Read low sub-scores as due-diligence warnings, not automatic sell signals.
Promoter
86
strong · holding, pledge, alignment
Cash flow
67
acceptable · profit to cash conversion
Balance sheet
65
acceptable · leverage and solvency
Discipline
30
weak · capital discipline
Results
50
watch · quarterly consistency
Trust positives
- ▸Promoter holding is 59.5%.
- ▸Promoter pledge is zero.
- ▸7 years of positive FCF.
- ▸4/4 latest quarters had positive YoY revenue growth.
Trust risks
- ▸ROCE is low at 3.8%.
- ▸ROE is low at -2.8%.
- ▸ROCE trend is -3.6%.
- ▸1 of the latest 4 quarters had PAT decline worse than 25% YoY.
Trust Lite uses financial behaviour only. Prefer claim-tested Trust when enough concall claims have later outcomes.
Continue researching B & A Limited
Important announcements & filings
Latest exchange and company disclosures found within the past two years.
Open source ↗
Announcement
Announcement under Regulation 30 (LODR)-Newspaper Publication 10 Aug - The copies of Newspaper publication in respect of the ....
Source: Bse
Annual reportJul 2026
Jul 2026 · Reg. 34 (1) Annual Report. 6 Jul - B & A Ltd annual report/AGM notice; FY26 revenue Rs14,226.48 lakh, loss Rs883.29 lakh; AGM 30 Jul 2026.
Source: Bse
Announcement
Announcement under Regulation 30 (LODR)-Newspaper Publication 29 May - Newspaper Advertisement pursuant to Regulation 47 of SEBI (LODR) Regulation 2015
Source: Bse
Announcement
Compliances-Reg.24(A)-Annual Secretarial Compliance 29 May - Annual Secretarial Compliance Report for FY2026 confirms SEBI compliance and no actions.
Source: Bse
Announcement
Announcement under Regulation 30 (LODR)-Change in Management 26 May - Board approved audited FY26 results and reappointed Dhruba Jyoti Dowerah as Whole-time Director for 3 years.
Source: Bse
Annual reportMar 2026
Mar 2026 · Annual Report 2026
Source: Bse
AnnouncementJan 2026
Jan 2026 · Announcement under Regulation 30 (LODR)-Newspaper Publication 19 Jun - Newspaper publication pertaining to the SEBI Circular No. HO/38/13/11(2)2026-MIRSD-POD/I/3750/2026 Dated: 30th January, 2026 facilitating mechanism for opening of another special window ....
Source: Bse
Annual report
Announcement under Regulation 30 (LODR)-Newspaper Publication 7 Jul - Intimation for completion of dispatch of Notice calling the Annual General Meeting (AGM) of the Company and Annual Report 2025-26, Newspaper Advertisement
Source: Bse
Annual reportMar 2025
Mar 2025 · Annual Report 2025
Source: Bse
All information is for study purposes only. For investment decisions, consult your financial advisor. See Playbook for methodology.