B&A Limited , a diversified company operating in the tea, paper sacks, and flexible laminates sectors, has announced its financial results for the quarter ended September 30, 2025, revealing a mixed performance with revenue growth but a slight decline in profits.

Revenue Growth Across Segments

The company reported a consolidated total income of Rs 10,395.03 crore for the quarter, marking a significant increase from Rs 9,843.41 crore in the same quarter last year. This growth was driven by strong performances across all three of its business segments:

Profit Decline Despite Revenue Growth

Despite the robust revenue growth, B&A Limited experienced a slight decline in its profit after tax. The company's consolidated profit after tax for the quarter stood at Rs 2,637.57 crore, compared to Rs 2,676.26 crore in the corresponding quarter of the previous year, representing a marginal decrease of 1.45%.

Segment-wise Performance

The tea segment, which is the company's largest revenue contributor, showed resilience with a slight increase in revenue. However, the company noted that the tea business is seasonal in nature, and quarterly results may not be indicative of full-year performance.

The paper sacks and flexible laminates segments demonstrated strong growth, with both segments recording double-digit revenue increases compared to the same quarter last year.

Financial Position

As of September 30, 2025, B&A Limited's consolidated balance sheet showed:

• Total assets of Rs 33,077.15 crore
• Total equity (including non-controlling interest) of Rs 18,835.64 crore
• Current liabilities of Rs 11,280.40 crore

Management Commentary

While specific management comments were not provided in the financial results, the company's performance indicates its ability to grow revenue across all segments in a challenging economic environment. The slight decline in profit despite revenue growth may suggest increased operational costs or competitive pressures in the market.

Investor Considerations

Investors should note that B&A Limited's business, particularly its tea segment, is subject to seasonal fluctuations. The company's diversified portfolio across tea, paper sacks, and flexible laminates may provide some stability to its overall financial performance.

As always, investors are advised to conduct their own research and consider the company's full financial reports, industry trends, and broader economic factors before making investment decisions.

B&A has set October 17, 2025, as the record date for its upcoming stock split, following shareholder approval at the company's annual general meeting. The company plans to subdivide its existing shares in a 1:10 ratio, effectively reducing the face value of each share from Rs 10 to Rs 1.

Stock Split Details

The stock split is designed to make B&A's shares more accessible to retail investors and potentially increase market liquidity. Key points of the split include:

• Split Ratio: 1:10
• Current Face Value: Rs 10 per share
• New Face Value: Rs 1 per share
• Record Date: October 17, 2025

Investors who hold shares of B&A by the record date will be eligible to receive the additional shares resulting from the split.

Market Response

The announcement of the stock split has been well-received by the market. Following the news:

• B&A's stock price rose by 5%
• Shares closed at Rs 196.30 on the National Stock Exchange (NSE)

Implications for Investors

Stock splits are often viewed positively by the market as they can:

1. Increase affordability for retail investors
2. Potentially boost trading volume and liquidity
3. Signal management's confidence in the company's future growth

However, it's important to note that while the number of shares will increase, the overall value of an investor's holding remains the same immediately after the split.

Shareholders and potential investors should mark October 17, 2025, on their calendars as the key date for this corporate action. As always, investors are advised to conduct their own research and consider their individual financial goals before making investment decisions.