B & A Ltd (BNALTD) Financials - Quarterly Results, Profit & Loss, Balance Sheet, Cash Flow B & A Ltd reported sales of ₹71.6 Cr, operating profit of ₹6.39 Cr (OPM 8.92%) and net profit of ₹2.57 Cr for the quarter ended Jun 2026. Figures in ₹ crore, consolidated where available.
BNALTD quarterly results (₹ Cr) Metric Sep 2024 Dec 2024 Mar 2025 Jun 2025 Sep 2025 Dec 2025 Mar 2026 Jun 2026 Sales 97.38 73.44 43.02 55.63 102.9 80.88 43.72 71.6 Expenses 67.65 72.21 63.36 55.64 72.85 83.9 59.26 65.21 Operating Profit 29.73 1.23 -20.34 -0.01 30.05 -3.02 -15.54 6.39 OPM 30.53% 1.67% -47.28% -0.02% 29.2% -3.73% -35.54% 8.92% Other Income 1.06 1.24 12.77 1.11 1.05 0.53 2.21 1.18 Interest 1.53 1.44 1.42 1.67 2.12 1.57 1.72 2.06 Depreciation 1.76 1.77 0.62 1.49 1.54 1.58 2.27 1.95 Profit before tax 27.5 -0.74 -9.61 -2.06 27.44 -5.64 -17.32 3.56 Tax 4.47% 113.51% 12.49% 11.17% 3.9% -2.13% 18.42% 27.53% Net Profit 26.27 -1.58 -10.8 -2.29 26.38 -5.51 -20.5 2.57 EPS in Rs 82 -6.97 -36.06 -8.97 82.23 -18.84 -67.1 6.1
BNALTD profit & loss, annual (₹ Cr) Metric Mar 2022 Mar 2023 Mar 2024 Mar 2025 Mar 2026 TTM Sales 290 292 290 264 283 299 Expenses 247 269 273 255 272 281 Operating Profit 43 23 18 9 11 18 OPM 15% 8% 6% 3.5% 4% 6% Other Income 2 6 9 16 5 5 Interest 4 4 5 6 7 7 Depreciation 5 5 5 6 7 7 Profit before tax 36 21 17 13 2 8 Tax 26% 33% 19% 18% 179% - Net Profit 27 14 14 11 -2 3 EPS in Rs 77.71 36.84 34.58 26.58 -12.71 2.39 Dividend Payout 3% 1% 0% 0% 0% -
BNALTD balance sheet (₹ Cr) Metric Mar 2023 Mar 2024 Mar 2025 Sep 2025 Mar 2026 Equity Capital 3 3 3 3 3 Reserves 119 130 138 161 134 Borrowings 30 49 69 87 111 Other Liabilities 65 71 65 80 74 Total Liabilities 217 253 275 331 321 Fixed Assets 89 117 118 122 131 CWIP 6 10 15 11 19 Investments 0 1 1 1 1 Other Assets 123 124 142 197 170 Total Assets 217 253 275 331 321
BNALTD cash flows (₹ Cr) Metric Mar 2022 Mar 2023 Mar 2024 Mar 2025 Mar 2026 Cash from Operating Activity 31 11 32 -1 0 Cash from Investing Activity -14 -16 -49 -4 -32 Cash from Financing Activity -5 -6 9 14 34 Net Cash Flow 12 -11 -9 9 2 Free Cash Flow 24 3 0 -12 -25 CFO/OP 87% 96% 217% 11% 19%
BNALTD ratios Metric Mar 2022 Mar 2023 Mar 2024 Mar 2025 Mar 2026 Debtor Days 30 28 30 31 37 Inventory Days 342 - - 158 176 Days Payable 155 - - 71 91 Cash Conversion Cycle 216 28 30 118 122 Working Capital Days 41 48 25 12 -22 ROCE 27% 13% 9% 9% 4%