Andrew Yule & Company Ltd announced that Acuité Ratings and Research Limited has reaffirmed the long-term rating of ‘ACUITÉ B’ (read as ACUITÉ B) on the Rs. 126.64 crore bank facilities and reaffirmed the short-term rating of ‘ACUITÉ A4’ (read as ACUITÉ A Four) on the Rs. 28.36 crore bank facilities; no other rating agencies are mentioned in the disclosure. The rationale for the ratings considers the company’s operational history, a marginal moderation in operating revenue during FY2026, and an improvement in Q1FY2027 operating revenue to Rs. 58.30 crore compared to Rs. 56.14 crore in Q1FY2026, while also noting increasing operating losses, a constrained financial risk profile, and an intensive working capital cycle, but acknowledges financial assistance of Rs. 30 crores from the Government of India, Rs. 5 crores from the Tea Board, and a recently availed working capital term loan under ECGLS 5 scheme of Rs. 12 crores which has supported and improved its overall liquidity position; the outlook is ‘Stable’ for all reaffirmed ratings.