B&A Packaging India (BOM:523186) ROC %: 3.39% (As of Mar. 2026)


BOM:523186 B&A Packaging India Ltd BOM:523186
64 GF Score
Price ₹173.00
GF Value ₹256.39
Valuation Possible Value Trap
! 6 Warning Signs
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What is B&A Packaging India ROC %?

B&A Packaging India BOM:523186 -5.95% 64 ROC % is 3.39% as of Mar. 2026. GuruFocus rates BOM:523186 with a GF Score™ of 64/100 and a GF Value™ of ₹256.39 (Possible Value Trap). The stock has 6 warning signs investors should review.

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. B&A Packaging India's annualized return on capital (ROC %) for the quarter that ended in Mar. 2026 was 3.39%.

As of today (2026-07-02), B&A Packaging India's WACC % is 11.24%. B&A Packaging India's ROC % is 6.80% (calculated using TTM income statement data). B&A Packaging India earns returns that do not match up to its cost of capital. It will destroy value as it grows.


B&A Packaging India  (BOM:523186) ROC % Explanation

ROC % measures how well a company generates cash flow relative to the capital it has invested in its business. It is also called ROIC %. The reason book values of debt and equity are used is because the book values are the capital the company received when issuing the debt or receiving the equity investments.

There are four key components to this definition. The first is the use of operating income or EBIT rather than net income in the numerator. The second is the tax adjustment to this operating income or EBIT, computed as a hypothetical tax based on an effective or marginal tax rate. The third is the use of book values for invested capital, rather than market values. The final is the timing difference; the capital invested is from the end of the prior year whereas the operating income or EBIT is the current year's number.

Why is ROC % important?

Because it costs money to raise capital. A firm that generates higher returns on investment than it costs the company to raise the capital needed for that investment is earning excess returns. A firm that expects to continue generating positive excess returns on new investments in the future will see its value increase as growth increases, whereas a firm that earns returns that do not match up to its cost of capital will destroy value as it grows.

As of today, B&A Packaging India's WACC % is 11.24%. B&A Packaging India's ROC % is 6.80% (calculated using TTM income statement data). B&A Packaging India earns returns that do not match up to its cost of capital. It will destroy value as it grows.


Be Aware

Like ROE % and ROA %, ROC % is calculated with only 12 months of data. Fluctuations in the company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.


B&A Packaging India ROC % Related Terms


B&A Packaging India ROC % Historical Data

* Premium members only.

The historical data trend for B&A Packaging India's ROC % 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 Packaging India ROC % Chart

B&A Packaging India Annual Data
Trend Mar17 Mar18 Mar19 Mar20 Mar21 Mar22 Mar23 Mar24 Mar25 Mar26
ROC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 14.72 12.12 16.39 12.89 7.45

B&A Packaging India Quarterly Data
Jun21 Sep21 Dec21 Mar22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
ROC % 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 8.02 7.17 13.54 3.28 3.39
BOM:523186
64GF Score
B&A Packaging India Ltd BOM:523186
ROC % is just one metric. See GF Score™, valuation, warning signs, and more.
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B&A Packaging India ROC % Calculation

B&A Packaging India's annualized Return on Capital (ROC %) for the fiscal year that ended in Mar. 2026 is calculated as:

ROC % (A: Mar. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (A: Mar. 2025 ) + Invested Capital (A: Mar. 2026 ))/ count )
=98.002 * ( 1 - 28.65% )/( (780.608 + 1096.193)/ 2 )
=69.924427/938.4005
=7.45 %

where

Invested Capital(A: Mar. 2025 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=1040.999 - 147.079 - ( 113.312 - max(0, 183.531 - 717.87+113.312))
=780.608

Invested Capital(A: Mar. 2026 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=1333.165 - 195.34 - ( 41.632 - max(0, 300.433 - 813.072+41.632))
=1096.193

B&A Packaging India's annualized Return on Capital (ROC %) for the quarter that ended in Mar. 2026 is calculated as:

ROC % (Q: Mar. 2026 )
=NOPAT/Average Invested Capital
=Operating Income * ( 1 - Tax Rate % )/( (Invested Capital (Q: Dec. 2025 ) + Invested Capital (Q: Mar. 2026 ))/ count )
=80.1 * ( 1 - 53.63% )/( (0 + 1096.193)/ 1 )
=37.14237/1096.193
=3.39 %

where

Invested Capital(Q: Mar. 2026 )
=Total Assets - Accounts Payable & Accrued Expense - Excess Cash
=Total Assets - Accounts Payable & Accrued Expense - ( Cash, Cash Equivalents, Marketable Securities - max(0, Total Current Liabilities - Total Current Assets+Cash, Cash Equivalents, Marketable Securities))
=1333.165 - 195.34 - ( 41.632 - max(0, 300.433 - 813.072+41.632))
=1096.193

Note: The Operating Income data used here is four times the quarterly (Mar. 2026) data. The tax rate is limited to between 0% and 100%.

* 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 ROC % →
What does a ROC % of 3.39% mean?
B&A Packaging India (BOM:523186) has a ROC % of 3.39% as of Mar. 2026. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on B&A Packaging India and its competitors.
Is B&A Packaging India's ROC % too high?
B&A Packaging India's current ROC % is 3.39%. The Packaging & Containers industry median ROC % is 4.19. B&A Packaging India's value of 3.39% is 19.1% below this industry median. Overall, B&A Packaging India has a GF Score™ of 64/100 and is considered Possible Value Trap, reflecting its overall financial health beyond just this single metric.
How does B&A Packaging India's ROC % compare to SW and PKG?
B&A Packaging India's ROC % of 3.39% can be compared against companies in the Packaging & Containers industry. The industry median ROC % is 4.19. B&A Packaging India's value of 3.39% is 19.1% below this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good ROC % for a Packaging & Containers company?
The median ROC % among Packaging & Containers companies is 4.19, based on 393 companies in the industry. Companies in the top quartile (top 25%) have a ROC % significantly above this median, while those in the bottom quartile fall well below. However, ROC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. B&A Packaging India's current ROC % of 3.39% is 19.1% below 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 ROC % mean?
A high ROC % can signal that a stock is expensive relative to its fundamentals. Return on capital is the ratio of current-period net income to average two-period capital. View historical data on B&A Packaging India and its competitors. For the Packaging & Containers industry, the median ROC % is 4.19 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. B&A Packaging India's current ROC % is 3.39%. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is B&A Packaging India stock overvalued right now?
Based on GuruFocus' analysis, B&A Packaging India (BOM:523186) is currently considered Possible Value Trap. The stock's GF Value™ is ₹256.39, compared to a current price of ₹173.00 — trading 32.5% below its estimated fair value. The current ROC % is 3.39% and 19.1% below the Packaging & Containers industry median of 4.19. B&A Packaging India's overall GF Score™ is 64/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROC % calculated?
ROC % is calculated from a company's financial statements. For B&A Packaging India (BOM:523186), the current ROC % is 3.39% 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 Packaging India (BOM:523186) Overvalued in 2026?

Based on GuruFocus' analysis, B&A Packaging India stock appears to be undervalued. The current stock price of ₹173.00 is trading 32.5% below its estimated GF Value™ of ₹256.39. GuruFocus considers B&A Packaging India to be Possible Value Trap.

Key valuation signals for BOM:523186:

  • ROC %: 3.39%
  • GF Value™: ₹256.39 vs. price of ₹173.00 (32.5% below fair value)
  • GF Score™: 64/100 with 6 warning signs
  • Industry Position: 19.1% below the Packaging & Containers median

No single metric tells the full story. See the BOM:523186 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.


B&A Packaging India Business Description

Address 113, Park Street, 9th Floor, Kolkata, WB, IND, 700016
B&A Packaging India Ltd is engaged in the manufacturing of paper sacks and flexible laminates. The company manufactures a variety of paper sacks, which include valved sacks, open-mouth sacks, pinch-bottom sacks, sewn sacks, and reinforced sacks. Paper sacks find use in the packaging of tea, carbon black, cement, spices, rubber chemicals, pigment, flour, and polyester chips, among others. The company has two operating business segments of manufacturing and selling of Paper Sacks and Flexible Laminates. The Flexible Laminates are categorized as Laminates In Reel Form and Printed and Laminated Finished Pouches.
64GF Score

Get the complete analysis for BOM:523186

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

₹173.00
Price
₹256.39
GF Value