Bengal & Assam Company Limited
Bengal & Assam Company Limited (BENGALASM) financial statements and selected valuation metrics from NSE/BSE exchange filings through 31 December 2025.
Financial Services›Financial Services›Finance›Non Banking Financial Company (NBFC)
bengalassam.com(opens the company website in a new tab)Key metrics
Price as of 2026-09-02
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Share price
NSE closing price from historical market data.
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Statement tables · Consolidated
Switches quarterly, P&L, balance sheet, and cash flow. Key metrics and ratios stay on consolidated when available.
Amounts in ₹ Cr · NSE preferred when both exchanges report the same period · tap + to expand rows
Quarterly results
Quarterly · ₹ Cr · tap + rows to expand
| Metric | Mar 2023 | Jun 2023 | Sept 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sept 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sept 2025 | Dec 2025 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Net Interest Income | -133 Cr | -128 Cr | -117 Cr | -105 Cr | -8 Cr | -8 Cr | -9 Cr | -9 Cr | -12 Cr | -11 Cr | -12 Cr | -10 Cr |
| Other income | 42 Cr | 13 Cr | 17 Cr | 18 Cr | 28 Cr | 17 Cr | 24 Cr | 26 Cr | 31 Cr | 27 Cr | 39 Cr | 33 Cr |
| Net operating income | -91 Cr | -114 Cr | -100 Cr | -87 Cr | 20 Cr | 9 Cr | 15 Cr | 17 Cr | 19 Cr | 16 Cr | 27 Cr | 23 Cr |
| Employee cost | 369 Cr | 399 Cr | 435 Cr | 382 Cr | 62 Cr | 69 Cr | 74 Cr | 73 Cr | 74 Cr | 78 Cr | 83 Cr | 80 Cr |
| Other expenses | 651 Cr | 699 Cr | 715 Cr | 607 Cr | 122 Cr | 118 Cr | 105 Cr | 115 Cr | 127 Cr | 118 Cr | 121 Cr | 124 Cr |
| Provisions & contingencies | — | — | — | — | — | — | — | — | — | — | — | — |
| Depreciation | 120 Cr | 120 Cr | 122 Cr | 114 Cr | 17 Cr | 17 Cr | 17 Cr | 17 Cr | 17 Cr | 16 Cr | 16 Cr | 16 Cr |
| Profit before tax | 427 Cr | 478 Cr | 583 Cr | 3,431 Cr | 344 Cr | 277 Cr | 159 Cr | 163 Cr | 257 Cr | 286 Cr | 265 Cr | 163 Cr |
| Tax % | 19.3% | 20.9% | 25.0% | 10.7% | 8.1% | 7.5% | 19.6% | 14.1% | 10.2% | 9.7% | 14.9% | 4.5% |
| Net profit | 345 Cr | 378 Cr | 437 Cr | 3,062 Cr | 317 Cr | 256 Cr | 128 Cr | 140 Cr | 231 Cr | 258 Cr | 226 Cr | 156 Cr |
| EPS (₹) | ₹253.92 | ₹263.66 | ₹283.68 | ₹2622.07 | ₹275.57 | ₹219.90 | ₹113.29 | ₹117.57 | ₹195.70 | ₹216.99 | ₹191.94 | ₹134.98 |
Profit & loss (annual)
Annual · last column is TTM · ₹ Cr · tap + to expand
| Metric | Mar 2019 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | TTM |
|---|---|---|---|---|---|---|---|
| Net Interest Income | — | -494 Cr | -441 Cr | -482 Cr | -358 Cr | -38 Cr | Sign in for TTM |
| Other income | 82 Cr | 56 Cr | 55 Cr | 84 Cr | 76 Cr | 99 Cr | Sign in for TTM |
| Net operating income | 82 Cr | -438 Cr | -386 Cr | -398 Cr | -282 Cr | 61 Cr | Sign in for TTM |
| Employee cost | 1,123 Cr | 1,116 Cr | 1,283 Cr | 1,451 Cr | 1,279 Cr | 289 Cr | Sign in for TTM |
| Other expenses | 1,977 Cr | 1,673 Cr | 2,158 Cr | 2,516 Cr | 2,144 Cr | 466 Cr | Sign in for TTM |
| Provisions & contingencies | — | — | — | — | — | — | Sign in for TTM |
| Depreciation | 369 Cr | 428 Cr | 428 Cr | 456 Cr | 373 Cr | 68 Cr | Sign in for TTM |
| Profit before tax | 392 Cr | 620 Cr | 896 Cr | 1,285 Cr | 4,836 Cr | 856 Cr | Sign in for TTM |
| Tax % | 35.0% | 38.2% | 18.4% | 16.7% | 13.3% | 11.8% | Sign in for TTM |
| Net profit | 348 Cr | 678 Cr | 731 Cr | 1,071 Cr | 4,194 Cr | 755 Cr | Sign in for TTM |
| EPS (₹) | ₹308.18 | ₹450.07 | ₹555.74 | ₹830.10 | ₹3444.99 | ₹642.14 | Sign in for TTM |
| Dividend payout % | — | — | 5.2% | 3.6% | 1.3% | 6.6% | Sign in for TTM |
Trailing twelve months totals and margin rows
Balance sheet
Annual · ₹ Cr · tap + rows to expand
| Metric | Mar 2019 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|---|---|---|
| Equity capital | 11 Cr | 11 Cr | 11 Cr | 11 Cr | 11 Cr | 11 Cr |
| Reserves | 2,787 Cr | 3,904 Cr | 4,533 Cr | 5,502 Cr | 9,044 Cr | 9,750 Cr |
| Borrowings | — | 5,109 Cr | 5,527 Cr | 5,185 Cr | 422 Cr | 556 Cr |
| Other liabilities | 11,815 Cr | 3,987 Cr | 4,672 Cr | 4,685 Cr | 808 Cr | 852 Cr |
| Total liabilities | 14,613 Cr | 14,513 Cr | 16,333 Cr | 17,360 Cr | 10,471 Cr | 11,368 Cr |
| Fixed assets (net) | 6,983 Cr | 6,390 Cr | 6,577 Cr | 6,640 Cr | 426 Cr | 410 Cr |
| CWIP | — | 315 Cr | 130 Cr | 215 Cr | 5 Cr | 8 Cr |
| Investments | 1,637 Cr | 2,453 Cr | 2,778 Cr | 3,631 Cr | 9,113 Cr | 9,892 Cr |
| Loans & advances | — | 4 Cr | 0 Cr | 0 Cr | 0 Cr | 0 Cr |
| Inventories | 1,963 Cr | 2,106 Cr | 2,850 Cr | 2,642 Cr | 378 Cr | 364 Cr |
| Trade receivables | 2,240 Cr | 1,801 Cr | 2,283 Cr | 2,559 Cr | 332 Cr | 373 Cr |
| Cash & bank | 239 Cr | 154 Cr | 172 Cr | 184 Cr | 19 Cr | 66 Cr |
| Other assets | 1,552 Cr | 1,290 Cr | 1,543 Cr | 1,489 Cr | 198 Cr | 256 Cr |
| Total assets | 14,613 Cr | 14,513 Cr | 16,333 Cr | 17,360 Cr | 10,471 Cr | 11,368 Cr |
Cash flows
Annual · ₹ Cr · tap + rows to expand · last column includes FCF
| Metric | Mar 2019 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|---|---|---|
| Cash from operating activity | — | — | 351 Cr | 1,437 Cr | 1,817 Cr | 294 Cr |
| Cash from investing | — | — | -188 Cr | -650 Cr | -1,260 Cr | -286 Cr |
| Cash from financing | — | — | -144 Cr | -778 Cr | -590 Cr | 39 Cr |
| Net cash flow | — | — | 19 Cr | 12 Cr | -33 Cr | 47 Cr |
| Free cash flow (OCF − Capex) | — | — | -5 Cr | 869 Cr | 1,226 Cr | 192 Cr |
Ratios
Ratios as reported or derived per annual period.
| Metric | Mar 2019 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|---|---|---|
| ROCE % | 34.4% | 10.7% | 11.5% | 14.0% | 53.8% | 8.6% |
| ROE % | 12.4% | 9.5% | 10.2% | 12.5% | 42.1% | 7.4% |
| Debtor days | 65 | 63 | 61 | 56 | 9 | 64 |
| Inventory days | 94 | 131 | 116 | 91 | 20 | 156 |
| Days payable | — | — | — | — | — | — |
| Cash conversion cycle | 159 | 194 | 178 | 148 | 29 | 219 |
| Debt / equity | 0.00 | 1.31 | 1.22 | 0.94 | 0.05 | 0.06 |
| Current ratio | 0.97 | — | — | — | — | — |
| Net debt / EBITDA | -0.19 | 3.37 | 4.13 | 3.15 | 0.21 | 1.22 |
Regulatory ratios (standalone basis)
RBI/Basel III ratios — NPA, CET1, CRAR, NIM, ROA — for the licensed banking entity. Always sourced from the standalone filing, even on the consolidated view, since these have no consolidated-group definition.
| Metric | Mar 2019 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 |
|---|---|---|---|---|---|---|
| Gross NPA | — | — | — | — | — | — |
| Gross NPA % | — | — | — | — | — | — |
| Net NPA | — | — | — | — | — | — |
| Net NPA % | — | — | — | — | — | — |
| CET1 % | — | — | — | — | — | — |
| Additional Tier 1 % | — | — | — | — | — | — |
| Capital adequacy % | — | — | — | — | — | — |
| NIM % | — | — | — | — | — | — |
| ROA % | — | — | — | — | — | — |
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