Bengal & Assam Company Reports Q2 FY2026 Financial Results Following Corporate Restructuring

Bengal & Assam Company Limited (BACL) has reported a significant increase in its financial performance for the second quarter ended September 30, 2025. The company's consolidated net profit jumped 69% year-on-year to 2.20 billion rupees, up from 1.30 billion rupees in the same quarter of the previous year.

Revenue Growth

The company's revenue also saw a notable increase, growing by 12% to reach 6.40 billion rupees, compared to 5.70 billion rupees in the corresponding period last year.

Financial Highlights

Metric	Q2 Current Year	Q2 Previous Year	YoY Change
Net Profit	2.20 billion rupees	1.30 billion rupees	+69%
Revenue	6.40 billion rupees	5.70 billion rupees	+12%

Corporate Restructuring

The company's financial statements have been revised for corresponding periods following the effectiveness of a Composite Scheme of Arrangement involving Umang Dairies Limited, Bengal Assam Company Limited, and Panchmahal Properties Limited, which became effective on June 17, 2025. The scheme involved demerger of dairy business undertaking and amalgamation of residual business with an appointed date of April 1, 2023.

Share Allotment and Listing

As part of the arrangement, 107,571 equity shares were allotted to shareholders of Umang Dairies Limited, which were listed and traded from September 24, 2025.

Business Segments

BACL operates across multiple business segments including Tea, Paper, Cement, and Polymer & Textile.

Board Meeting and Results Approval

The company's Board of Directors met on November 11, 2025, to consider and approve the unaudited financial results for the second quarter and half-year ended September 30, 2025. The meeting began at 3:45 PM and concluded at 5:15 PM.

Regulatory Compliance

In compliance with Regulations 30 and 33 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015, BACL has submitted its unaudited financial results, both standalone and consolidated, to the BSE Limited.

Auditor's Review

The financial results have undergone a limited review by the company's auditors, as required by regulatory standards. This review provides an additional layer of assurance to stakeholders regarding the accuracy of the reported figures.

The strong financial performance of Bengal & Assam Company Limited in the second quarter reflects the company's resilience and growth strategies in the face of evolving market conditions. The substantial increase in profitability may be viewed as a positive indicator of the company's operational efficiency and market positioning following its recent corporate restructuring.

1 Day	5 Days	1 Month	6 Months	1 Year	5 Years
-0.67%	-1.12%	-12.65%	+0.72%	-21.64%	+436.62%

Bengal & Assam Company Limited (BACL) has announced a significant change in its shareholding structure, with YPL Enterprises Pvt. Ltd. acquiring a 17.06% stake through an inter-se transfer. This move marks a notable shift in the company's ownership dynamics while maintaining the overall promoter group shareholding.

Key Details of the Transaction

Acquirer: YPL Enterprises Pvt. Ltd. (formerly Yashodhan Enterprises, a partnership firm)
Shares Acquired: 19,45,619 equity shares (17.06% of total share capital)
Transaction Type: Off-market inter-se transfer without consideration
Date of Transfer: September 19, 2025

Breakdown of the Transfer

The shares were previously held by three partners of the erstwhile Yashodhan Enterprises:

Partner	Shares	Percentage
Bharat Hari Singhania	6,53,810	5.73%
Raghupati Singhania as Karta of Raghupati Singhania HUF	6,53,809	5.73%
Anshuman Singhania Karta of Shripati Singhania HUF	6,38,000	5.59%

Impact on Shareholding

Despite this significant transfer, the overall promoter group shareholding in Bengal & Assam Company Limited remains unchanged at 82,58,454 shares, representing 72.42% of the total equity.

Company Overview

Bengal & Assam Company Limited has a total equity share capital of Rs. 11,40,38,990, comprising 1,14,03,899 equity shares of Rs. 10 each.

Regulatory Compliance

The company has made the necessary disclosures under Regulation 30 of the SEBI (Listing Obligations & Disclosure Requirement) Regulations 2015. Additionally, YPL Enterprises Pvt. Ltd. has filed the required disclosures under Regulations 10(6) and 29(2) of the SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011.

Rationale for the Transfer

The transfer is a result of the conversion of Yashodhan Enterprises partnership firm into YPL Enterprises Pvt. Ltd. This restructuring within the promoter group appears to be a strategic move to consolidate ownership under a corporate entity.

This transaction underscores the ongoing evolution in the ownership structure of Bengal & Assam Company Limited, while maintaining the stability of its promoter group shareholding. Investors and market watchers will likely keep a close eye on any further developments or strategic decisions that may follow this significant inter-se transfer.