B&A Packaging India Limited has announced its unaudited standalone financial results for the quarter and nine months ended December 31, 2025. The Board of Directors approved these results at their meeting held on February 13, 2026, pursuant to Regulation 30 & 33 of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015.

Financial Performance Overview

The company's financial performance for the quarter shows mixed results compared to the previous year. Revenue from operations reached Rs. 3330.60 lakhs in Q3 FY26, representing growth from Rs. 3156.39 lakhs in the corresponding quarter of the previous year.

Segment-wise Performance

The company operates primarily in two business segments: Paper Sacks and Flexible Laminates. The segment-wise revenue breakdown shows the contribution of each division to the overall performance.

Operational Expenses and Profitability

Total expenses for the quarter amounted to Rs. 3257.37 lakhs compared to Rs. 2935.28 lakhs in the previous year. The major expense components included cost of materials consumed at Rs. 2153.49 lakhs, employee benefit expenses of Rs. 499.59 lakhs, and other expenses totaling Rs. 535.01 lakhs.

The company's profit before tax stood at Rs. 101.58 lakhs for Q3 FY26, down from Rs. 289.58 lakhs in the corresponding quarter of the previous year. After accounting for tax expenses, the net profit was Rs. 111.22 lakhs.

Regulatory Compliance and Auditor Review

The financial results have been prepared in accordance with Indian Accounting Standards (Ind AS) and reviewed by the statutory auditors, Salarpuria & Partners, Chartered Accountants. The auditors have issued an unmodified review report, confirming that the financial statements comply with the applicable accounting standards and regulatory requirements.

The company has also accounted for changes related to the new Labour Codes notified by the Government of India, which resulted in an additional gratuity provision of Rs. 5.32 lakhs as past service cost under employee benefit expenses.

B&A Packaging India Limited, a leading packaging solutions provider, has announced its financial results for the first quarter. The company reported a steady performance with growth in revenue, despite a decrease in profit compared to the same period last year.

Revenue Growth

The company's revenue from operations increased by 6.8% to Rs 55.50 crore, up from Rs 51.96 crore in the corresponding quarter of the previous year. This growth indicates a positive trend in B&A Packaging's core business activities.

Profit Performance

Despite the revenue growth, B&A Packaging India experienced a decline in its net profit for the quarter. The company reported a net profit of Rs 2.31 crore, compared to Rs 2.68 crore in the same quarter last year, representing a decrease of 13.8%.

Segment-wise Performance

B&A Packaging India operates in two main segments: Paper Sacks and Flexible Laminates. The segment-wise performance was as follows:

The Flexible Laminates segment showed strong growth, while the Paper Sacks segment experienced a slight decline compared to the previous year.

Financial Highlights

• Total income for the quarter stood at Rs 55.50 crore, compared to Rs 51.96 crore in the same quarter of the previous year.
• Operating profit (EBITDA) was Rs 2.88 crore, down from Rs 5.44 crore in the same quarter last year.
• Earnings per share (EPS) for the quarter was Rs 3.47, compared to Rs 6.96 in the corresponding period of the previous year.

Management Commentary

Somnath Chatterjee, Managing Director of B&A Packaging India Limited, stated, "We are pleased to report a growth in our revenue for the first quarter. While our profitability was impacted by various factors, we remain focused on operational efficiency and market expansion. The growth in our Flexible Laminates segment is particularly encouraging, and we will continue to capitalize on opportunities in this area."

The financial results were reviewed by the Audit Committee and approved by the Board of Directors at their meeting held on August 11. The company remains committed to delivering value to its stakeholders and maintaining its position in the packaging industry.