Audited Financial Results for the fourth Quarter and Financial Year ended 31st March, 2026
BENGALASM · price
▲ positive · ▼ negative · ● neutral filings · teal = economic event · numbered = multiple that day (click to pick). Times IST.
Bengal & Assam Company Limited reported standalone PAT of Rs. 1,140.39 lakh for FY2026, up 3.5% from Rs. 1,101.76 lakh in FY2025. The consolidated PAT stood significantly higher at Rs. 22,317.44 lakh due to strong contributions from associates including JK Tyre, JK Paper, and JK Lakshmi Cement. The Board recommended a dividend of Rs. 50 per share (500%). Exceptional items included Rs. 17.40 lakh standalone and Rs. 782.56 lakh consolidated for new Labour Code provisions, plus Rs. 194.78 lakh stamp duty expenses for Umang Dairies scheme. Deferred tax assets of Rs. 212.68 lakh and MAT credit of Rs. 521.01 lakh were reversed following a subsidiary's switch to new tax regime. The auditors issued unmodified (clean) opinions on both standalone and consolidated results.
The company delivered steady standalone earnings growth with a generous dividend payout. The significant consolidated profit reflects strong performance from its listed associate companies. Clean audit opinions with no going concern issues provide investor comfort, though exceptional labour code provisions and deferred tax reversals indicate some one-time charges.