B&A (BOM:508136) Construction In Progress: ₹193 Mil (As of Mar. 2026)


BOM:508136 B&A Ltd BOM:508136
53 GF Score
Price ₹354.30
GF Value ₹449.21
Valuation Modestly Undervalued
! 3 Warning Signs
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What is B&A Construction In Progress?

B&A BOM:508136 +4.14% 53 Construction In Progress is ₹193 Mil as of Mar. 2026. GuruFocus rates BOM:508136 with a GF Score™ of 53/100 and a GF Value™ of ₹449.21 (Modestly Undervalued). The stock has 3 warning signs investors should review.

B&A's quarterly construction in progress declined from Sep. 2025 (₹106 Mil) to Dec. 2025 (₹0 Mil) but then increased from Dec. 2025 (₹0 Mil) to Mar. 2026 (₹193 Mil).

B&A's annual construction in progress increased from Mar. 2024 (₹100 Mil) to Mar. 2025 (₹146 Mil) and increased from Mar. 2025 (₹146 Mil) to Mar. 2026 (₹193 Mil).

B&A Construction In Progress Historical Data

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The historical data trend for B&A's Construction In Progress can be seen below:

* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD.
* For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.

B&A Construction In Progress Chart

B&A Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Construction In Progress
Get a 7-Day Free Trial Premium Member Only Premium Member Only 55.39 56.57 100.43 145.86 193.08

B&A Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Construction In Progress Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only 145.86 0.00 106.14 0.00 193.08
BOM:508136
53GF Score
B&A Ltd BOM:508136
Construction In Progress is just one metric. See GF Score™, valuation, warning signs, and more.
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B&A Construction In Progress Calculation

It records the cost of construction work, which is not yet completed (typically, applied to capital budget items). A construction in progress item is not depreciated until the asset is placed in service. Normally, upon completion, a construction in progress item is reclassified, and the reclassified asset is capitalized and depreciated.

What does a Construction In Progress of ₹193 Mil mean?
B&A (BOM:508136) has a Construction In Progress of ₹193 Mil as of Mar. 2026. Construction in Progress records the amount of construction work that is not complete. View historical data on B&A and its competitors.
Is B&A's Construction In Progress too high?
B&A's current Construction In Progress is ₹193 Mil. Overall, B&A has a GF Score™ of 53/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does B&A's Construction In Progress compare to KHC and GIS?
B&A's Construction In Progress of ₹193 Mil can be compared against companies in the Consumer Packaged Goods industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Construction In Progress for a Consumer Packaged Goods company?
A good Construction In Progress depends on the Consumer Packaged Goods industry context. However, Construction In Progress should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Construction In Progress mean?
A high Construction In Progress can signal that a stock is expensive relative to its fundamentals. Construction in Progress records the amount of construction work that is not complete. View historical data on B&A and its competitors. B&A's current Construction In Progress is ₹193 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is B&A stock overvalued right now?
Based on GuruFocus' analysis, B&A (BOM:508136) is currently considered Modestly Undervalued. The stock's GF Value™ is ₹449.21, compared to a current price of ₹354.30 — trading 21.1% below its estimated fair value. The current Construction In Progress is ₹193 Mil. B&A's overall GF Score™ is 53/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Construction In Progress calculated?
Construction In Progress is calculated from a company's financial statements. For B&A (BOM:508136), the current Construction In Progress is ₹193 Mil as of Mar. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.

Is B&A (BOM:508136) Overvalued in 2026?

Based on GuruFocus' analysis, B&A stock appears to be undervalued. The current stock price of ₹354.30 is trading 21.1% below its estimated GF Value™ of ₹449.21. GuruFocus considers B&A to be Modestly Undervalued.

Key valuation signals for BOM:508136:

  • Construction In Progress: ₹193 Mil
  • GF Value™: ₹449.21 vs. price of ₹354.30 (21.1% below fair value)
  • GF Score™: 53/100 with 3 warning signs

No single metric tells the full story. See the BOM:508136 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.

B&A Business Description

Address 113 Park Street, 9th Floor, Kolkata, WB, IND, 700016
B&A Ltd is engaged in the growing, processing, and blending of tea. The company operates eight tea estates, namely, Salkathoni, Mokrung, Samaguri, New Samaguri, Gatoonga, Barasali, Kuhum, and Sangsua, which are located in Jorhat, Golaghat, and Sibsagar districts of Assam. The company's segment includes manufacturing and selling black Tea. It generates maximum revenue from the Tea segment.
53GF Score

Get the complete analysis for BOM:508136

Construction In Progress is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₹354.30
Price
₹449.21
GF Value