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Bengal & Assam Company Limited

PosiFunda Ratios Only on PositoAI

PositoAI's own ratios from Bengal & Assam Company Limited's yearly results (2023–2026), compared with Consumer Cyclical companies in India. Tap ? on any ratio for what it means.

What stands out

  • Cash Cushion Ratio: Cash, after subtracting all debt, equals 8% of its market value (net cash). Higher than 87% of Consumer Cyclical companies in India.

Where ₹100 of sales goes

₹86Operating costs₹2.1Interest₹35Net profit₹2.6Paid as dividends

Latest year (Mar 2026). Taxes and other income are not shown, so the parts need not add up to 100.

Cash quality

Profit Cash Ratio

₹43

Over the last 3 years, every ₹100 of reported profit came with ₹43 of operating cash.

Lower than 79% of Consumer Cyclical companies in India.

Self-Funding Ratio

3.0×

Over the last 3 years its own operating cash covered its investment spending (capex) 3.0 times.

Higher than 77% of Consumer Cyclical companies in India.

Cash Locked Ratio

₹24

For every ₹100 of sales, ₹24 is tied up in day-to-day operations (money owed by customers + stock − money owed to suppliers), against ₹19 tied up three years earlier.

More money tied up than 62% of Consumer Cyclical companies in India.

Growth quality

Steadiness Ratio

1/3 · 2/3

Sales grew in 1 of the last 3 years; profit grew in 2 of 3.

Less steady than 77% of Consumer Cyclical companies in India.

Growth Efficiency Ratio

—

Sales fell 86%

Sales fell 86% in 3 years, so extra profit per extra sales cannot be measured.

Asset Productivity Ratio

-86% / -28%

In 3 years sales changed by -86% while total assets changed by -28%. Assets grew faster than sales.

Balance-sheet strength

Debt Due Cover Ratio

0.7×

Debt due within a year is covered 0.7 times by its yearly operating cash.

Lower than 53% of Consumer Cyclical companies in India.

Cash Cushion Ratio

+8%

Cash, after subtracting all debt, equals 8% of its market value (net cash).

Higher than 87% of Consumer Cyclical companies in India.

Tangible Assets Ratio

100%

Of every ₹100 the company owns, ₹100 is in tangible assets such as plants, cash, stock and receivables; the rest is goodwill and other intangibles.

Less tangible than 57% of Consumer Cyclical companies in India.

Tangible Net Worth Ratio

99%

Of every ₹100 of net worth, ₹99 is tangible; the rest is goodwill and other intangibles, often from buying other companies.

More tangible than 50% of Consumer Cyclical companies in India.

Shareholders

Shareholder Slice Ratio

+1%

Share count rose 1% in 3 years, so each share's slice of the company became smaller. Dividends paid equalled 3% of profit over the same period.

Bigger rise in share count than 74% of Consumer Cyclical companies in India.

Standard fundamentals

P/E, P/B, ROE, debt, growth and more (14)

Bengal & Assam Company Limited owes ₹0.12 for every ₹1 it owns. Net profit rose 12% in the year to Mar 2026, and shrank 4% a year on average over 3 years.

Compared with Consumer Cyclical companies in India · latest annual results Mar 2026.

P/E ratio

8.7

Investors pay ₹8.7 for every ₹1 of Bengal & Assam Company Limited's yearly profit, lower than 91% of Consumer Cyclical companies in India.

P/B ratio

0.62

The share price is 0.62 times Bengal & Assam Company Limited's book value per share, lower than 89% of Consumer Cyclical companies in India.

Market cap

₹6,643 Cr

The total market value of all of Bengal & Assam Company Limited's shares at today's price (share price × number of shares), larger than 76% of Consumer Cyclical companies in India. PosiCap size class: Mini Cap.

Net worth (book value)

₹10,687 Cr

What Bengal & Assam Company Limited would have left on paper if it sold everything it owns and paid everything it owes, from its latest balance sheet (31 Mar 2026).

Book value per share

₹9,372

Net worth divided by the number of shares. The share price of ₹5,825 is 0.6 times this, which is the P/B above.

Return on equity (ROE)

7.1%

Bengal & Assam Company Limited earned 7.1% on its shareholders' money over the last year, lower than 62% of Consumer Cyclical companies in India.

Owes vs Owns

0.12×

Bengal & Assam Company Limited owes ₹0.12 for every ₹1 it owns (low), lower than 95% of Consumer Cyclical companies in India.

Dividend yield

0.84%

Bengal & Assam Company Limited pays 0.84% of its share price as dividends a year, higher than 61% of dividend-paying Consumer Cyclical companies in India.

Revenue growth

+12%

Revenue rose 12% in the year to Mar 2026, and shrank 48% a year on average over 3 years.

Profit growth

+12%

Net profit rose 12% in the year to Mar 2026, and shrank 4% a year on average over 3 years.

Profit margin

34.6%

Bengal & Assam Company Limited keeps ₹35 of every ₹100 of revenue as net profit.

Cash quality

0.3×

Cash from Bengal & Assam Company Limited's business was 0.3× its reported profit in the year to Mar 2026 — less cash came in than the profit reported.

Interest cover

6.5×

Bengal & Assam Company Limited's operating profit covered its interest costs 6.5 times in the year to Mar 2026.

Cash vs debt

Net cash

Bengal & Assam Company Limited held ₹516 Cr more cash than debt (net cash) at Mar 2026.

Questions

What is Bengal & Assam Company Limited's P/E ratio?

Investors pay ₹8.7 for every ₹1 of Bengal & Assam Company Limited's yearly profit, lower than 91% of Consumer Cyclical companies in India.

How is P/B calculated on PositoAI?

P/B is market cap divided by net worth from the latest balance sheet. For Bengal & Assam Company Limited: ₹6,643 Cr ÷ ₹10,687 Cr (31 Mar 2026) = 0.6.

What is Bengal & Assam Company Limited's return on equity?

Bengal & Assam Company Limited earned 7.1% on its shareholders' money over the last year, lower than 62% of Consumer Cyclical companies in India.

How much does Bengal & Assam Company Limited owe compared with what it owns?

Bengal & Assam Company Limited owes ₹0.12 for every ₹1 it owns (low), lower than 95% of Consumer Cyclical companies in India.

Does Bengal & Assam Company Limited pay a dividend?

Yes. Bengal & Assam Company Limited pays 0.84% of its share price as dividends a year, higher than 61% of dividend-paying Consumer Cyclical companies in India.

Is Bengal & Assam Company Limited's revenue growing?

Revenue rose 12% in the year to Mar 2026, and shrank 48% a year on average over 3 years.

Figures from the company's yearly results and PositoAI's own data. Full tables are on the Go Deep tab. What each figure means. PositoAI is for research and education only and is not investment advice.

Disclaimer — PositoAI is a research and screening tool for educational and informational purposes. It is not investment advice or a recommendation to buy or sell any security or mutual fund. Scores and rankings are calculated by PositoAI's own method using publicly available data, which may be incomplete, delayed or inaccurate, and past performance does not indicate future results. AI summaries of company news may contain errors. PositoAI is not registered with the SEC, SEBI or any other regulatory authority. Please do your own research or consult a licensed financial advisor before investing.