B & A UMITED

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Regd.Office: INDU BHAWAN, MAHATMA GANDHI ROAD,
JORHAT- 785 001
CIN : L01132AS1915PLC000200,E-mail:barooahs@vsnl.com,Website : www.barooohs.com
UNAUDITED FINANCIAL RESULTS FOR THE QUARTER ENDED 30TH SEPTEMBER,2015

@
(Rs in lakhs)

PART -1
Particulars

Three Months ended

Six Months ended
30.09.2015 30.06.2015 30.09.2014 30.09.2015 30.09.2014
Unaudited
Unaudited
Audited
Unaudited
Audited
1 Income froln operations
Net Sales
2 Expenses
a) Cost of materials consumed
b) (Increase)/Decrease in inventories of finished goods,
work-in-progress and stock-in-trade
d) Employee benefit expenses
e) Depreciation and amortisation
f) Power & Fuel
g) Other expenditure
Total expenses
3 Profit from operations before other income,
interest & exceptional items (1 - 2)
4 Other Income
5 Profit before interest & exceptional items (3+4)
6 Finance Costs
7 Profit after finance cost but before exceptional items(5 - 6)
8 Tax expenses
a)Current Tax

4459.90

1604.30

4309.02

6064.20

5613.58

10217.59

930.19
(637.65)

563.71
(531.72)

965.53
(387.52)

1493.90
(1169.37)

1613.75
(1310.96)

2186.84
(101.97)

1070.91
93.58
322.42
876.81
2656.26

1000.54
50.39
157.05
546.15
1786.12

957.23
47.04
321.46
839.51
2743.25

2071.45
143.97
479.47
1422.96
4442.38

1758.48
104.07
472.78
1364.10
4002.22

3322.27
275.43
750.38
2467.47
8900.42

1803.64
13.71
1817.35
108.06
1709.29

(181.82)
10.89
(170.93)
112.31
(283.24)

1565.77
8.16
1573.93
112.63
1461.30

1621.82
24.60
1646.42
220.37
1426.05

1611.36
14.80
1626.16
235.37
1390.79

1317.17
57.32
1374.49
433.18
941.31

(155.00)
(1.58)
784.73

b }Deferred tax
9 Net Profit/(Loss) for the period (7-8)
10 Paid-up Equity Share Capital (Face Value Rs.lO/-)
11 Reserves excluding Revaluation Reserve
12 Earnings Per Share {Rs.lO/-)(Basic and Diluted)

Particulars

Yeor to date
31.03.2015
Audited

1709.29

(283.24)

1461.30

1426.05

1390.79

310.00

310.00

310.00

310.00

310.00

55.14

(9.14)

47.14

46.00

44.86

3Months
ended
30.09.2015

3Months
ended
30.06.2015

3Months
ended
30.09.2014

1,266 ,385
40.85%

1,266,385
40.851.

1,266 ,385
40.85%

200,000
10.90%

200,000
10.90%

6.451.

6.45%

6.45%

1,633,615

1,633 ,615

1,633,615

89.10%

89.10%

89.10%

52.701.

52.701.

52.701.

310.00
4485.88
25.31

PART -2
A PARTICULARS OF SHAREHOU>IN6

1 Public shareholding:
- Numbers of Shares
- Percentage of Shareholding

2 Promoters and promoter group

Shareholding
a) Pledged/Encumbered
- Number of shares
- Percentage of shares( as a 1. of the total
shareholding of promoter and promoter group)
- Percentage of shares( as a % of the total share
capital of the company)
b) Non- encumbered
- Number of shares
- Percentage of shares( as a % of the total
shareholding of promoter and promoter group)
- Percentage of shares{ as a 1. of the total share
capital of the company)
Particulars

200,000
10.901.

6 Months ended 30.09.2015

8 INVESTORS COMPLANTS
Nil
6
6
Nil

Pending at the beginning of the quarter

Received during the quarter
Disposed off during the quarter
Remaining unresolved at the end of the quarter

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StatCinellt of Assets and Liabilities as at 30th Septelnber ,201!5.

(Rs in 1.4khs)
As at
30th September 30th September
,2015
,2014
Aud~ed

Aud~ed

Rs.

Rs.

310.00
6,162.13
6,492.13

310.00
7,660.03
7.970.03

931.64
205.17
10.66
722.97
1,670.66

1,154.66
203.59
10.66
676.36
2,045.29

1,662.72
1,436.70
69.97
161.56
3,552.95

2,336.20
696.16
69.66
249.76
3,552.00

13,91!5.74

13.~7.32

9.000.02
361.45
1,718.00
11,099.47

6,693.35
361.46
1,613.23
10,666.04

1,772.59
157.59
406.81
442.19
37.09
2,816.27

1,824.55
385.02
353.32
278.05
38.34
2,879.28

13,91!5.74

13.~7.32

A EQUITY AND LIABIUTIES

1 Shareholders' Funds
(a) Shore Capital
(b) Reserves and Surplus
Sub-total-Shareholders' funds
2 Non-Current liabilities
(a) Long- term borrowings
(b) Deferred Tax liabilities(net)
(c) Other-long term liabilities
(d) Long-term provisions
Sub-totoi-Non-arrent Uabilitics
3 Current liabilities
(a) Short - term borrowings
(b) Trade poyobles
(c) Other current liabilities
(d) Short-term provisions
Sub-total-Current Uobilities
TOTAL- EQUITY AND LIABIUTIES
B ASSETS
1 Non-arrent assets
(a) Fixed assets
(b) Non -current investments
(c) Long-term loons and advances
Sub-total-Non-current assets
2 Current assets
(a) Inventories
(b) Trade receivables
(c) Cosh and cosh equivalents
(d) Short-term loons and advances
(e) Other current assets
Sub-totoi-Currcnt assets

TOTAL- ASSETS

Notes:
I. The above results have been reviewed by the Audit Committee and approved by the Boord of Directors

of the Company at its meeting held on 06.11.2015.

2. Value of Green Leaf produced in the Company's own tea estates is not ascertainable. However.
consumption of raw materials represents only cost of green leaf purchased from third party.
3. Stock of bulk tea as on 30th September ,2015 has been valued at lower of estimated cost of production (based
on estimated production and expenditure for the financial year) and net realisable value. Production of
tea not being uniform through the year. stock - valuation will be unrealistic if it is based on actual
production and expenditure up to 30th September,2015. The effect of any variance from actual cost applicable
to total valuation is not readily ascertainable. The aforesaid method of stock valuation is cosistent with
the accounting policy of the Company for the purpose of determining quaterly results.
4. The Company is engaged in the business of cultivation, production and sole of black tea which is seasonal
in nature and as such the above results for six months ended 30.09.2015 are not indicative of the
results for full financial year.
5. The Company has only one business segment of manufacture and sole of block tea.
6. Provision for Taxation including Deferred Tax Liability, if any. will be mode at the year end.

7. " ' " - Y"'' "'"~ ho.. bo<o .....,.., ~ogod '-w -'"'>

Place- Dhaka (Bangladesh)

Ocm:d - 06.11 .201!5

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Managing Director

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