---
title: "Benara Bearings & Pistons Ltd (541178) — Share Price, Financials & Analysis"
symbol: "541178"
company: "Benara Bearings & Pistons Ltd"
canonical: "https://tapetide.com/stocks/541178"
isin: "INE495Z01011"
nse_symbol: "BENARABEARINGSLTD"
bse_code: "541178"
sector: "Capital Goods"
industry: "Industrial Products"
market_cap_cr: 17.6
generated_at: "2026-09-13T18:24:40.290Z"
---

# Benara Bearings & Pistons Ltd (541178)

Canonical page: https://tapetide.com/stocks/541178

## Company

- **NSE Symbol:** BENARABEARINGSLTD
- **BSE Code:** 541178
- **ISIN:** INE495Z01011
- **Sector:** Capital Goods
- **Industry:** Industrial Products
- **Macro Sector:** Industrials
- **Stock Type:** EQUITY
- **Listed Since:** 2018-04-03
- **Face Value:** ₹10
- **F&O Eligible:** No
- **Website:** benara-phb.com

## About

Incorporated in 1990, Benaras Bearings & Pistons Ltd is in he business of manufacturing & dealing in Auto parts and Engine parts used in Diesel engine & all types of Auto mobile Engines[1]

## Latest Price

## Key Fundamentals

Observed at 2026-09-11T04:50:31.000738Z.

- **Market Cap:** ₹17.6 Cr
- **Classification:** SME
- **P/E (reported):** -1.1
- **EPS (reported):** ₹0
- **Book Value:** ₹-14.6
- **Price to Book:** -0.68
- **Dividend Yield:** 0%
- **ROE:** 62.31%
- **ROCE:** 121.39%
- **Debt to Equity:** 0
- **Revenue (yearly):** ₹5 Cr
- **Net Income:** ₹-16.1 Cr
- **EBITDA:** ₹-15.3 Cr
- **52-Week High:** ₹15.22
- **52-Week Low:** ₹7.86
- **RSI (14):** 14.33

## Key Insights

### Weaknesses

- Company has low interest coverage ratio.
- The company has delivered a poor sales growth of -39.2% over past five years.
- Contingent liabilities of Rs.116 Cr.
- Company has high debtors of 182 days.

## Growth Rates

| Metric | QoQ | 1Y | 3Y | 5Y |
| --- | --- | --- | --- | --- |
| cash flow growth | — | 29.6% | -244.26% | -506.9% |
| ebitda margin growth | -97.87% | 106.45% | — | 520.75% |
| net income growth | -96.08% | -42.91% | -63% | -2% |
| revenue growth | -87.66% | -54.95% | -44% | -39% |
| roce | — | -108.41% | — | -276.85% |
| roe | — | -78.43% | 111.34% | -230.68% |

## Financial Statements

### Quarterly Results

All figures in ₹ crore unless the row name says otherwise.

| Item | Mar 2020 | Mar 2021 | Sep 2021 | Mar 2022 | Sep 2022 | Mar 2023 | Sep 2023 | Mar 2024 | Sep 2024 | Mar 2025 | Sep 2025 | Mar 2026 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Sales | 49 | 17 | 13 | 13 | 11 | 9 | 9 | 6 | 5 | 6 | 3 | 1 |
| Expenses | 48 | 23 | 14 | 25 | 15 | 14 | 10 | 7 | 17 | 10 | 9 | 12 |
| Operating Profit | 1 | -6 | -1 | -12 | -4 | -5 | -1 | -1 | -12 | -4 | -6 | -10 |
| OPM % | 2.7 | -36 | -6 | -96 | -38 | -55 | -16 | -16 | -244 | -72 | -226 | -715 |
| Other Income | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 1 | -1 | 0 | 1 |
| Interest | 3 | 3 | 3 | 2 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Depreciation | 2 | 2 | 1 | 1 | 2 | 1 | 1 | 1 | 1 | 1 | 0 | 0 |
| Profit before tax | -1 | -11 | -5 | -15 | -5 | -5 | -2 | -1 | -12 | -6 | -6 | -10 |
| Tax % | -20 | -50 | -32 | -26 | -26 | -15 | -19 | 10 | 86 | 1 | -2 | -3 |
| Net Profit | -1 | -5 | -3 | -11 | -4 | -5 | -2 | -2 | -23 | -6 | -6 | -10 |
| EPS in Rs | -0.66 | -3.08 | -1.74 | -6.36 | -2.25 | -2.56 | -0.89 | -0.9 | -12.73 | -3.17 | -3.56 | -5.54 |

### Profit & Loss

All figures in ₹ crore unless the row name says otherwise.

| Item | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Sales | 122 | 145 | 115 | 111 | 42 | 26 | 20 | 15 | 11 | 3 |
| Expenses | 112 | 133 | 107 | 105 | 53 | 39 | 29 | 17 | 27 | 20 |
| Operating Profit | 10 | 12 | 8 | 6 | -11 | -13 | -9 | -2 | -16 | -16 |
| OPM % | 8 | 8 | 7 | 5 | -28 | -50 | -46 | -16 | -151 | -469 |
| Other Income | 0 | 0 | 1 | 1 | 0 | 0 | 1 | 0 | 0 | 1 |
| Interest | 4 | 4 | 4 | 5 | 5 | 5 | 0 | 0 | 0 | 0 |
| Depreciation | 1 | 1 | 2 | 2 | 3 | 2 | 2 | 1 | 1 | 1 |
| Profit before tax | 6 | 7 | 4 | 1 | -20 | -20 | -11 | -3 | -18 | -16 |
| Tax % | 33 | 30 | 15 | 44 | -27 | -27 | -21 | -6 | 59 | -2 |
| Net Profit | 4 | 5 | 4 | 1 | -15 | -14 | -9 | -3 | -28 | -16 |
| EPS in Rs | 13.62 | 2.92 | 2.13 | 0.29 | -8.41 | -8.1 | -4.81 | -1.79 | -15.9 | -9.1 |
| Dividend Payout % | 0 | 0 | 12 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |

### Balance Sheet

All figures in ₹ crore unless the row name says otherwise.

| Item | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Equity Capital | 3 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 | 18 |
| Reserves | 17 | 40 | 41 | 42 | 27 | 12 | 4 | 1 | -27 | -44 |
| Borrowings | 35 | 40 | 42 | 52 | 61 | 65 | 62 | 61 | 63 | 63 |
| Other Liabilities | 9 | 38 | 18 | 20 | 30 | 7 | 7 | 6 | 5 | 5 |
| Total Liabilities | 64 | 136 | 119 | 131 | 135 | 102 | 90 | 85 | 59 | 43 |
| Fixed Assets | 7 | 10 | 20 | 22 | 19 | 16 | 14 | 11 | 10 | 9 |
| CWIP | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Investments | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Other Assets | 58 | 126 | 99 | 108 | 116 | 86 | 76 | 74 | 49 | 34 |
| Total Assets | 64 | 136 | 119 | 131 | 135 | 102 | 90 | 85 | 59 | 43 |

### Cash Flow

All figures in ₹ crore unless the row name says otherwise.

| Item | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Cash from Operating Activity | -4 | 2 | -12 | 0 | -4 | 0 | 2 | 1 | -2 | -2 |
| Cash from Investing Activity | 0 | -5 | -20 | -4 | 0 | 1 | 0 | 1 | 1 | 1 |
| Cash from Financing Activity | 4 | 33 | -2 | 5 | 3 | -1 | -3 | -2 | 2 | 0 |
| Net Cash Flow | 0 | 31 | -34 | 1 | -1 | 0 | 0 | 0 | 0 | -1 |
| Free Cash Flow | -4 | -2 | -23 | -6 | -4 | 0 | 2 | 2 | -2 | -1 |
| CFO/OP | -19 | 17 | -120 | -1 | 32 | 2 | -27 | -51 | 15 | 11 |

### Ratios

| Item | Mar 2017 | Mar 2018 | Mar 2019 | Mar 2020 | Mar 2021 | Mar 2022 | Mar 2023 | Mar 2024 | Mar 2025 | Mar 2026 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Debtor Days | 58 | 125 | 152 | 170 | 228 | 247 | 193 | 222 | 170 | 182 |
| Inventory Days | 1087 | — | 559 | 621 | 220 | 254 | 476 | 1078 | 1413 | 1345 |
| Days Payable | 175 | — | 224 | 251 | 77 | 39 | 56 | 82 | 95 | 211 |
| Cash Conversion Cycle | 970 | 125 | 487 | 540 | 371 | 462 | 613 | 1218 | 1487 | 1316 |
| Working Capital Days | 60 | 70 | 148 | 140 | 53 | -117 | -338 | -398 | -1089 | -4590 |
| ROCE % | 19 | 15 | 9 | 6 | -14 | -15 | -12 | -4 | -26 | -37 |

## Shareholding Pattern

### Quarterly

| Category | Mar 2023 | Jun 2023 | Sep 2023 | Dec 2023 | Mar 2024 | Jun 2024 | Sep 2024 | Dec 2024 | Mar 2025 | Jun 2025 | Sep 2025 | Mar 2026 |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| Promoters | 69.91% | 69.91% | 69.91% | 69.91% | 69.91% | 69.91% | 69.91% | 69.91% | 69.91% | 69.91% | 69.91% | 69.91% |
| FIIs | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% |
| DIIs | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% |
| Government | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% | 0% |
| Public | 16.94% | 17.35% | 17.28% | 17.34% | 17.65% | 17.56% | 17.55% | 17.45% | 16.72% | 16.69% | 16.85% | 17.03% |
| Others | 13.14% | 12.74% | 12.81% | 12.75% | 12.43% | 12.52% | 12.53% | 12.64% | 13.37% | 13.39% | 13.23% | 13.05% |
| No. of Shareholders | 469 | 469 | 498 | 507 | 545 | 546 | 560 | 543 | 509 | 503 | 500 | 492 |

## Technical Indicators

Derived from daily closing prices and recomputed each trading session; values move with the market.

- **Overall Signal:** Buy
- **Buy / Neutral / Sell:** 7 / 7 / 5

### Moving Averages — summary: **Neutral**

| Indicator | Value | Signal |
| --- | --- | --- |
| SMA (10) | 9.89 | Buy |
| EMA (10) | 9.92 | Buy |
| SMA (20) | 9.36 | Buy |
| EMA (20) | 9.68 | Buy |
| SMA (50) | 9.48 | Buy |
| EMA (50) | 10.07 | Sell |
| SMA (100) | 11.8 | Sell |
| EMA (100) | 11.55 | Sell |
| SMA (200) | 14.7 | Sell |
| EMA (200) | 13.38 | Sell |

### Oscillators — summary: **Buy**

| Indicator | Value | Signal |
| --- | --- | --- |
| RSI (14) | 54.21 | Neutral |
| MACD (12,26,9) | 0.2 | Buy |
| Stochastic (14,3,3) | 77.34 | Neutral |
| ADX (14) | 14.92 | Neutral |
| Williams %R (14) | -33.53 | Neutral |
| ATR (14) | 0.29 | Neutral |
| ROC (12) | 6.32 | Buy |
| Stoch RSI (14) | 47.68 | Neutral |
| UO (7,14,28) | 68.16 | Neutral |

## Filings & Documents

### Exchange Filings & Announcements

| Date | Document |
| --- | --- |
| 2026-08-19 | [Corporate Action - Fixes Book Closure For AGM](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=e8ee873a-8554-48b1-93af-dd827e7ec1f8.pdf) |
| 2026-08-19 | [Reg. 34 (1) Annual Report.](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=944adaac-dc44-447c-9c59-bb1cb8da3854.pdf) |
| 2026-08-07 | [Board Meeting Outcome for Outcome Of Board Meeting - AGM Related Agenda](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=bbd98d73-2aa7-4c3c-85af-78b27537ff0c.pdf) |
| 2026-08-03 | [Board Meeting Intimation for Approval Of Board Reports AGM Notice And Related Agenda](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=870d37a2-0dcc-4b7c-941a-e53a0cde3a69.pdf) |
| 2026-07-15 | [Compliances-Certificate under Reg. 74 (5) of SEBI (DP) Regulations 2018](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=6df25bed-909e-4f0e-b64b-82f691895536.pdf) |
| 2026-07-06 | [Compliance-57 (5) : intimation after the end of quarter](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=e72b3c2d-f918-4836-849c-4578487ec4bb.pdf) |
| 2026-06-26 | [Compliance-57 (4) : Prior intimation to the beginning of the quarter](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=ac1a9ba9-423f-4427-9c08-a719da928dea.pdf) |
| 2026-05-28 | [Board Meeting Intimation for Approval Of Audited Financial Results For HYE/YE March 31 2026](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=f3e5df46-c847-4533-ad0f-043d6c3dbc2a.pdf) |
| 2026-04-24 | [Appointment of Company Secretary and Compliance Officer](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=991d980f-e123-43d0-9743-62083774c74b.pdf) |
| 2026-04-15 | [Board Meeting Intimation for Approval Of Audited Financial Results For YE March 31 2026](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=80b55471-48d5-4060-80d9-fdb5bbec0687.pdf) |

### Results & Financial Statements

| Date | Document |
| --- | --- |
| 2026-06-05 | [Results - Revised Unaudited Financial Results For HYE Sept 30 2025](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=c8b6a965-7670-4b6a-bc07-0ab44318049e.pdf) |
| 2026-05-30 | [Results - Audited Financial Results For HYE/YE March 31 2026](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=ec6ebcbe-57e6-478e-bb23-fef7e202ee39.pdf) |
| 2026-05-27 | [Results - Revised Unaudited Financial Results For HYE Sept 30 2025](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=62bb0e5a-2072-40ea-857b-cce916425386.pdf) |
| 2026-03-09 | [Results - Revised Audited Financial Results For March 2025](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=156fdb54-4777-4ba6-85bf-24ff7e238844.pdf) |
| 2026-03-09 | [Results - Revised Unaudited Financial Results For HYE Sept 30 2025](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=110733cb-73fb-4a9d-81b5-b1d6e8794ffe.pdf) |
| 2026-02-25 | [Results - Revised Audited Financial Results For The Year Ended March 31 2025](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=7093ab23-3b06-41d5-8d88-de98fc1c1fd2.pdf) |
| 2026-02-20 | [Results - Unaudited Financial Results For Half Year Ended Sept 30 2025](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=b2d4ec8f-401d-430a-8c19-79b7b86cbff6.pdf) |
| 2025-08-02 | [Results - For Half Yearly September 2024](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=3d2982da-8915-4510-bd04-1c1321d52e32.pdf) |
| 2025-08-02 | [Results-Delay in Financial Results](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=725fb8c5-d965-492f-93a6-a140fac3ebf7.pdf) |
| 2024-05-30 | [Result - For Financial Year Ended 31St March 2024](https://www.bseindia.com/stockinfo/AnnPdfOpen.aspx?Pname=d9f14035-0e72-4fa0-a56e-b749789ff1ba.pdf) |

### Other Documents

| Date | Document |
| --- | --- |
| 9 Mar - Revised FY2025 audited results; auditor disclaimer; cash loss ₹1,665.68L; borrowings ₹5,167.61L; tax demands ₹5,150.47L. | [Results - Revised Audited Financial Results For March 2025 9 Mar - Revised FY2025 audited results; auditor disclaimer; cash loss ₹1,665.68L; borrowings ₹5,167.61L; tax demands ₹5,150.47L.](https://www.bseindia.com/xml-data/corpfiling/AttachHis/156fdb54-4777-4ba6-85bf-24ff7e238844.pdf) |
| 7 Apr - Regulation 74(5) certificate filed for quarter ended 31 March 2026; no rematerialisation requests. | [Compliances-Certificate under Reg. 74 (5) of SEBI (DP) Regulations, 2018 7 Apr - Regulation 74(5) certificate filed for quarter ended 31 March 2026; no rematerialisation requests.](https://www.bseindia.com/xml-data/corpfiling/AttachHis/c3b9106e-1d61-401d-9bec-522050c9c7b5.pdf) |
| 7 Apr - Annual Secretarial Audit Report not applicable for FY ended March 31, 2026. | [Compliances-Reg.24(A)-Annual Secretarial Compliance 7 Apr - Annual Secretarial Audit Report not applicable for FY ended March 31, 2026.](https://www.bseindia.com/xml-data/corpfiling/AttachHis/a8801062-0c48-40a5-b163-b1f92e78b61b.pdf) |
| 6 Feb - Board meeting on Feb 13, 2026 to approve Q3/9M results ended Dec 31, 2025. | [Board Meeting Intimation for The Approval Of Financial Results For The Quarter And Nine Months Ended December 31, 2025. 6 Feb - Board meeting on Feb 13, 2026 to approve Q3/9M results ended Dec 31, 2025.](https://www.bseindia.com/xml-data/corpfiling/AttachHis/55d9ce9c-9658-4335-b0ec-9b7a7b31f17e.pdf) |
| 6 Apr - Company reported Regulation 57(5) non-applicability for quarter ended March 31, 2026; no NCDs or bonds outstanding. | [Compliance-57 (5) : intimation after the end of quarter 6 Apr - Company reported Regulation 57(5) non-applicability for quarter ended March 31, 2026; no NCDs or bonds outstanding.](https://www.bseindia.com/xml-data/corpfiling/AttachHis/ba7d02d7-7c68-4f11-bf44-89e629e59ec7.pdf) |
| 26 Feb - Newspaper advertisement published for the postal ballot notice and e-voting information. | [Announcement under Regulation 30 (LODR)-Newspaper Publication 26 Feb - Newspaper advertisement published for the postal ballot notice and e-voting information.](https://www.bseindia.com/xml-data/corpfiling/AttachHis/a3df7b7a-4ae4-4bba-9eb5-c0ce286c8fef.pdf) |
| 25 Mar - Trading window closed from April 1, 2026 until 48 hours after FY2026 audited results declaration. | [Closure of Trading Window 25 Mar - Trading window closed from April 1, 2026 until 48 hours after FY2026 audited results declaration.](https://www.bseindia.com/xml-data/corpfiling/AttachHis/cd63fb2a-0927-4297-8827-5b632fa71f56.pdf) |
| 25 Mar - Benara Bearings informs BSE that Regulation 57(4) certificate not applicable for QE Jun 30, 2026; no NCS. | [Compliance-57 (4) : Prior intimation to the beginning of the quarter 25 Mar - Benara Bearings informs BSE that Regulation 57(4) certificate not applicable for QE Jun 30, 2026; no NCS.](https://www.bseindia.com/xml-data/corpfiling/AttachHis/130fdb37-5e45-45de-a642-8551f4350119.pdf) |
| 24 Apr - Mr. Baljit Singh appointed Compliance Officer effective 24 April 2026. | [Appointment of Company Secretary and Compliance Officer 24 Apr - Mr. Baljit Singh appointed Compliance Officer effective 24 April 2026.](https://www.bseindia.com/xml-data/corpfiling/AttachHis/991d980f-e123-43d0-9743-62083774c74b.pdf) |
| 21 Feb - Newspaper notice issued regarding special window for transfer and dematerialization of physical securities. | [Announcement under Regulation 30 (LODR)-Newspaper Publication 21 Feb - Newspaper notice issued regarding special window for transfer and dematerialization of physical securities.](https://www.bseindia.com/xml-data/corpfiling/AttachHis/32965817-dfa9-4c43-ade8-3fbe4deb1cab.pdf) |

### Annual Reports

| Date | Document |
| --- | --- |
| from bse | [Annual Report 2025 from bse](https://www.bseindia.com/xml-data/corpfiling/AttachHis/971eef58-f6b2-4d00-a63c-6b2525e2f278.pdf) |
| from bse | [Financial Year 2025 from bse](https://www.bseindia.com/xml-data/corpfiling/AttachHis/a2705449-56b3-4a01-9344-b2ec27bb7f81.pdf) |
| from bse | [Annual Report 2024 from bse](https://www.bseindia.com/xml-data/corpfiling/AttachHis/5ec7d76d-6567-4d09-886a-9e8cc5a99897.pdf) |
| from bse | [Financial Year 2024 from bse](https://www.bseindia.com/xml-data/corpfiling/AttachHis/ce5a302a-64a1-4aef-b5fb-f27d6550a070.pdf) |
| from bse | [Annual Report 2023 from bse](https://www.bseindia.com/xml-data/corpfiling/AttachHis/5c505bd6-13e1-426f-8f65-86e80f9b7a68.pdf) |
| from bse | [Financial Year 2023 from bse](https://www.bseindia.com/xml-data/corpfiling/AttachHis/998be6fd-3a2c-446b-af60-15a46c349548.pdf) |
| from bse | [Annual Report 2022 from bse](https://www.bseindia.com/bseplus/AnnualReport/541178/76749541178.pdf) |
| from bse | [Financial Year 2022 from bse](https://www.bseindia.com/bseplus/AnnualReport/500333/73333500333.pdf) |
| from bse | [Annual Report 2021 from bse](https://www.bseindia.com/bseplus/AnnualReport/541178/71721541178.pdf) |
| from bse | [Financial Year 2021 from bse](https://www.bseindia.com/bseplus/AnnualReport/500333/69121500333.pdf) |

---

Provenance differs by section. Financial statements, shareholding and filings are as reported in company disclosures to NSE/BSE/SEBI. Price, volume and 52-week levels are exchange market data. Technical indicators are computed by Tapetide from daily closing prices. The Tapetide Score is Tapetide's own analysis. Analyst ratings are third-party estimates, not company statements. All figures are for research and information only and are not investment advice. Generated 2026-09-13T18:24:40.290Z.