B&A (BOM:508136) Cyclically Adjusted Revenue per Share: ₹972.54 (As of Mar. 2026)

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Director of Data and Quant Analytics at GuruFocus
Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
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Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.

BOM:508136 B&A Ltd BOM:508136
52 GF Score
Price ₹415.85
GF Value ₹447.42
Valuation Fairly Valued
! 6 Warning Signs
View Full Analysis

What is B&A Cyclically Adjusted Revenue per Share?

B&A BOM:508136 52 Cyclically Adjusted Revenue per Share is ₹972.54 as of Mar. 2026. GuruFocus rates BOM:508136 with a GF Score™ of 52/100 and a GF Value™ of ₹447.42 (Fairly Valued). The stock has 6 warning signs investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years.

B&A's adjusted revenue per share for the three months ended in Mar. 2026 was ₹141.023. Add all the adjusted revenue per share for the past 10 years together and divide the count will get our Cyclically Adjusted Revenue per Share, which is ₹972.54 for the trailing ten years ended in Mar. 2026.

Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the Cyclically Adjusted Revenue Growth Rate using Cyclically Adjusted Revenue per Share data.

As of today (2026-07-31), B&A's current stock price is ₹415.85. B&A's Cyclically Adjusted Revenue per Share for the quarter that ended in Mar. 2026 was ₹972.54. B&A's Cyclically Adjusted PS Ratio of today is 0.43.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of B&A was 0.54. The lowest was 0.33. And the median was 0.40.


B&A  (BOM:508136) Cyclically Adjusted Revenue per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Revenue per Share may underestimate the company's revenue. Cyclically Adjusted PS Ratio can seem to be too high even the actual PS Ratio is low.

For the Cyclically Adjusted PS Ratio, the revenue per share of the past 10 years are inflation-adjusted and averaged. The result is used for P/S calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PS Ratio is also called CAPS Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted revenue per share of a company over the past 10 years.

B&A's Cyclically Adjusted PS Ratio of today is calculated as

Cyclically Adjusted PS Ratio=Share Price/Cyclically Adjusted Revenue per Share
=415.85/972.54
=0.43

* 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.

During the past 13 years, the highest Cyclically Adjusted PS Ratio of B&A was 0.54. The lowest was 0.33. And the median was 0.40.


Be Aware

Cyclically Adjusted PS Ratio works better for cyclical companies. It gives you a better idea on the company's real revenue value.


B&A Cyclically Adjusted Revenue per Share Related Terms


B&A Cyclically Adjusted Revenue per Share Historical Data

* Premium members only.

The historical data trend for B&A's Cyclically Adjusted Revenue per Share 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 Cyclically Adjusted Revenue per Share Chart

B&A Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Cyclically Adjusted Revenue per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.00 0.00 0.00 0.00 972.54

B&A Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Cyclically Adjusted Revenue per Share 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 0.00 0.00 971.71 979.76 972.54

BOM:508136 vs KHC, GIS: Cyclically Adjusted Revenue per Share Comparison

For the Packaged Foods subindustry, B&A's Cyclically Adjusted PS Ratio, along with its competitors' market caps and Cyclically Adjusted PS Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


B&A Cyclically Adjusted PS Ratio vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, B&A's Cyclically Adjusted PS Ratio distribution charts can be found below:

* The bar in red indicates where B&A's Cyclically Adjusted PS Ratio falls into.


BOM:508136
52GF Score
B&A Ltd BOM:508136
Cyclically Adjusted Revenue per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

B&A Cyclically Adjusted Revenue per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Revenue per Share and the Cyclically Adjusted PS Ratio. The Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years.

What is Cyclically Adjusted Revenue per Share? How do we calculate Cyclically Adjusted Revenue per Share?

Cyclically Adjusted Revenue per Share is the average of the inflation adjusted Revenue per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Revenue per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the revenue per share from 2001 through 2010.

We adjusted the 2001 revenue per share data with the total inflation from 2001 through 2010 to the equivalent revenue in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's revenue is $1 a share in 2001, then the 2001's equivalent revenue in 2010 is $1.4 a share. If Wal-Mart's revenue is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 revenue in 2010 is $1.35. So on and so forth, you get the equivalent revenue per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted Revenue per Share.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

For example, B&A's adjusted Revenue per Share data for the three months ended in Mar. 2026 was:

Adj_RevenuePerShare= Revenue per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=141.023/164.2724*164.2724
=141.023

Current CPI (Mar. 2026) = 164.2724.

B&A Quarterly Data

Revenue per Share CPI Adj_RevenuePerShare
201103 0.000 70.768 0.000
201203 0.000 76.889 0.000
201303 0.000 85.687 0.000
201403 0.000 91.425 0.000
201503 0.000 97.163 0.000
201603 0.000 102.518 0.000
201703 0.000 105.196 0.000
201803 0.000 109.786 0.000
201806 118.673 111.317 175.129
201809 218.627 115.142 311.914
201812 175.623 115.142 250.560
201903 102.069 118.202 141.851
201906 137.192 120.880 186.440
201909 235.991 123.175 314.730
201912 201.240 126.235 261.877
202003 91.708 124.705 120.806
202006 122.442 127.000 158.376
202009 288.883 130.118 364.712
202012 239.769 130.889 300.922
202103 146.669 131.771 182.846
202106 145.847 134.084 178.684
202109 342.661 135.847 414.361
202112 315.624 138.161 375.275
202203 129.311 138.822 153.018
202206 209.351 142.347 241.596
202209 350.200 144.661 397.676
202212 259.118 145.763 292.022
202303 120.825 146.865 135.146
202306 175.245 150.280 191.562
202309 328.434 151.492 356.142
202312 310.517 152.924 333.560
202403 119.124 153.035 127.872
202406 162.891 155.789 171.761
202409 314.137 157.882 326.852
202412 236.896 158.323 245.798
202503 138.766 157.552 144.685
202506 179.738 159.755 184.820
202509 331.817 162.289 335.872
202512 260.819 163.281 262.403
202603 141.023 164.272 141.023

Add all the adjusted revenue per share together and divide 10 will get our Cyclically Adjusted Revenue per Share.

What does a Cyclically Adjusted Revenue per Share of ₹972.54 mean?
B&A (BOM:508136) has a Cyclically Adjusted Revenue per Share of ₹972.54 as of Mar. 2026. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on B&A and its competitors.
Is B&A's Cyclically Adjusted Revenue per Share too high?
B&A's current Cyclically Adjusted Revenue per Share is ₹972.54. Overall, B&A has a GF Score™ of 52/100 and is considered Fairly Valued, reflecting its overall financial health beyond just this single metric.
How does B&A's Cyclically Adjusted Revenue per Share compare to KHC and GIS?
B&A's Cyclically Adjusted Revenue per Share of ₹972.54 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 Cyclically Adjusted Revenue per Share for a Consumer Packaged Goods company?
A good Cyclically Adjusted Revenue per Share depends on the Consumer Packaged Goods industry context. However, Cyclically Adjusted Revenue per Share 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 Cyclically Adjusted Revenue per Share mean?
A high Cyclically Adjusted Revenue per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted revenue per share represents the company's inflation-adjusted revenue per share over a 10-year period. View historical data on B&A and its competitors. B&A's current Cyclically Adjusted Revenue per Share is ₹972.54. 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 Fairly Valued. The stock's GF Value™ is ₹447.42, compared to a current price of ₹415.85 — trading 7.1% below its estimated fair value. The current Cyclically Adjusted Revenue per Share is ₹972.54. B&A's overall GF Score™ is 52/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted Revenue per Share calculated?
Cyclically Adjusted Revenue per Share is calculated from a company's financial statements. For B&A (BOM:508136), the current Cyclically Adjusted Revenue per Share is ₹972.54 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 ₹415.85 is trading 7.1% below its estimated GF Value™ of ₹447.42. GuruFocus considers B&A to be Fairly Valued.

Key valuation signals for BOM:508136:

  • Cyclically Adjusted Revenue per Share: ₹972.54
  • GF Value™: ₹447.42 vs. price of ₹415.85 (7.1% below fair value)
  • GF Score™: 52/100 with 6 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.
52GF Score

Get the complete analysis for BOM:508136

Cyclically Adjusted Revenue per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

₹415.85
Price
₹447.42
GF Value