B&A (BOM:508136) Days Payable: 82.85 (As of Mar. 2026) — 43% Above Median


BOM:508136 B&A Ltd BOM:508136
60 GF Score
Price ₹356.00
GF Value ₹449.18
Valuation Modestly Undervalued
! 3 Warning Signs
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What is B&A Days Payable?

B&A BOM:508136 60 Days Payable is 82.85 as of Mar. 2026, which is 43% above its 10-year median of 57.96. GuruFocus rates BOM:508136 with a GF Score™ of 60/100 and a GF Value™ of ₹449.18 (Modestly Undervalued). The stock has 3 warning signs investors should review. Among 1,881 Consumer Packaged Goods companies, B&A ranks better than 76.45% on this metric.

B&A's average Accounts Payable for the three months ended in Mar. 2026 was ₹280 Mil. B&A's Cost of Goods Sold for the three months ended in Mar. 2026 was ₹308 Mil. Hence, B&A's Days Payable for the three months ended in Mar. 2026 was 82.85.

The historical rank and industry rank for B&A's Days Payable or its related term are showing as below:

BOM:508136' s Days Payable Range Over the Past 10 Years
Min: 37.97   Med: 57.96   Max: 80.29
Current: 80.29

During the past 13 years, B&A's highest Days Payable was 80.29. The lowest was 37.97. And the median was 57.96.

BOM:508136's Days Payable is ranked better than
76.45% of 1881 companies
in the Consumer Packaged Goods industry
Industry Median: 43.96 vs BOM:508136: 80.29

B&A's Days Payable increased from Mar. 2025 (44.57) to Mar. 2026 (82.85). It may suggest that B&A delayed paying its suppliers.


B&A Days Payable Historical Data

* Premium members only.

The historical data trend for B&A's Days Payable 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 Days Payable Chart

B&A Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 37.97 40.68 38.56 54.98 73.09

B&A Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Days Payable 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 44.57 103.48 113.49 61.76 82.85

BOM:508136 vs KHC, GIS: Days Payable Comparison

For the Packaged Foods subindustry, B&A's Days Payable, along with its competitors' market caps and Days Payable 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 Days Payable vs Consumer Packaged Goods Industry

For the Consumer Packaged Goods industry and Consumer Defensive sector, B&A's Days Payable distribution charts can be found below:

* The bar in red indicates where B&A's Days Payable falls into.


BOM:508136
60GF Score
B&A Ltd BOM:508136
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
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B&A Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

B&A's Days Payable for the fiscal year that ended in Mar. 2026 is calculated as

Days Payable (A: Mar. 2026 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Mar. 2025 ) + Accounts Payable (A: Mar. 2026 )) / count ) / Cost of Goods Sold (A: Mar. 2026 )*Days in Period
=( (167.324 + 279.791) / 2 ) / 1116.378*365
=223.5575 / 1116.378*365
=73.09

B&A's Days Payable for the quarter that ended in Mar. 2026 is calculated as:

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (0 + 279.791) / 1 ) / 308.143*365 / 4
=279.791 / 308.143*365 / 4
=82.85

* 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.

Frequently Asked Questions Learn more about Days Payable →
What does a Days Payable of 82.85 mean?
B&A (BOM:508136) has a Days Payable of 82.85 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on B&A and its competitors. This is 43% above median its historical median of 57.96. Over the past decade, B&A's Days Payable has ranged from 37.97 to 80.29. According to the industry distribution chart, B&A ranks #443 out of 1881 companies in the Consumer Packaged Goods industry, placing it in the top 23.6%.
Is B&A's Days Payable too high?
B&A's current Days Payable of 82.85 is 43% above median its 10-year median of 57.96. Over the past 10 years, this metric has ranged from a low of 37.97 to a high of 80.29. The Consumer Packaged Goods industry median Days Payable is 43.96. B&A's value of 82.85 is 88.5% above this industry median. Based on the distribution chart, B&A ranks #443 out of 1881 companies in the Consumer Packaged Goods industry, which is in the top quartile — a strong position relative to peers. Overall, B&A has a GF Score™ of 60/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does B&A's Days Payable compare to KHC and GIS?
According to the Consumer Packaged Goods industry distribution chart, B&A ranks #443 out of 1881 companies for Days Payable. This places B&A in the top 24% of its industry — outperforming the majority of peers. The industry median Days Payable is 43.96. B&A's value of 82.85 is 88.5% above this benchmark. Historically, B&A's own Days Payable has ranged from 37.97 to 80.29 over the past decade. While the company's 10-year median is 57.96 vs. the industry median of 43.96, B&A has consistently been above the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for a Consumer Packaged Goods company?
The median Days Payable among Consumer Packaged Goods companies is 43.96, based on 1,881 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. B&A's current Days Payable of 82.85 is 88.5% above the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on B&A and its competitors. For the Consumer Packaged Goods industry, the median Days Payable is 43.96 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. B&A's current Days Payable is 82.85, which is 43% above median its own 10-year median of 57.96. 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 ₹449.18, compared to a current price of ₹356.00 — trading 20.7% below its estimated fair value. The current Days Payable is 82.85, which is 43% above median its 10-year median of 57.96 and 88.5% above the Consumer Packaged Goods industry median of 43.96. B&A's overall GF Score™ is 60/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For B&A (BOM:508136), the current Days Payable is 82.85 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 ₹356.00 is trading 20.7% below its estimated GF Value™ of ₹449.18. GuruFocus considers B&A to be Modestly Undervalued.

Key valuation signals for BOM:508136:

  • Days Payable: 82.85 (43% above median its 10-year median of 57.96)
  • GF Value™: ₹449.18 vs. price of ₹356.00 (20.7% below fair value)
  • GF Score™: 60/100 with 3 warning signs
  • Industry Position: 88.5% above the Consumer Packaged Goods median (#443 of 1881)

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.
60GF Score

Get the complete analysis for BOM:508136

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

₹356.00
Price
₹449.18
GF Value