Submission of Un-audited Financial results of the Company both Standalone and Consolidated for the quarter and half-year ended 30-09-2025
BNALTD · price
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B & A Limited filed its unaudited quarterly and half-yearly results for the period ended 30 September 2025, approved by the Board on 8 November 2025. Standalone revenue from operations was Rs. 6,228 lakh in Q2 (vs Rs. 6,162 lakh a year earlier) and Rs. 8,329 lakh for H1 (vs Rs. 7,779 lakh). Standalone profit after tax came in at Rs. 2,337 lakh for the quarter (vs Rs. 2,447 lakh) and Rs. 1,942 lakh for H1 (vs Rs. 1,770 lakh), giving basic EPS of Rs. 75.39 for the quarter and Rs. 62.65 for H1. On a consolidated basis (parent plus B&A Packaging India subsidiary), Q2 revenue was Rs. 10,290 lakh and H1 revenue Rs. 15,853 lakh, with consolidated H1 PAT of Rs. 2,409 lakh. The Group operates through three segments: Tea, Paper Sacks and Flexible Laminates, with Tea being the largest contributor. The current period was reviewed by new auditor Salarpuria & Partners, while prior comparatives were reviewed by a predecessor auditor.
Modest top-line growth with H1 standalone PAT up about 10% year-on-year, but Q2 standalone PAT dipped slightly and operating cash flow turned negative on both standalone (-Rs. 210 lakh) and consolidated (-Rs. 525 lakh) bases due to heavy seasonal inventory build-up in tea – a watch-item despite the seasonal nature of the business. The change of statutory auditor mid-cycle is a notable governance point for investors to track.