Bharat Bhushan Finance Q2 FY27: Total income Rs 39.41 lakh, PAT Rs 12.32 lakh
Bharat Bhushan Finance & Commodity Brokers’ standalone Q2 FY27 total income was Rs 39.41 lakh and PAT Rs 12.32 lakh, up from Rs 20.98 lakh and Rs 6.50 lakh a year earlier.
Key takeaways
- Total income for Q2 FY27 was Rs 39.41 lakh vs Rs 20.98 lakh a year earlier.
- Revenue from operations in Q2 FY27 was Rs 39.41 lakh vs Rs 20.90 lakh in Q2 FY26.
- Profit before tax for Q2 FY27 was Rs 23.98 lakh vs Rs 9.97 lakh a year earlier.
- PAT for Q2 FY27 was Rs 12.32 lakh vs Rs 6.50 lakh in the corresponding quarter.
- Basic EPS for Q2 FY27 was Rs 0.18 vs Rs 0.10 in the quarter ended 30.09.2025.
Q2 FY27 · standalone
| Metric | Sep 2026 | Sep 2025 | Change |
|---|---|---|---|
| Revenue | Rs 39.41 lakh | Rs 20.90 lakh | +88.6% |
| PAT | Rs 12.32 lakh | Rs 6.50 lakh | +89.5% |
As reported in the filing. Figures are transcribed, not computed.
What the numbers show
- Net margin was 31.26% of revenue, against 31.10% a year earlier.
- Revenue rose 88.6% while total expenses rose 40.1%.
• Basis: Standalone statement of financial results for the quarter ended 30.09.2026, compared with quarter ended 30.09.2025.
• Total income (including other income) for the quarter ended 30.09.2026: Rs 39.41 lakh, vs Rs 20.98 lakh in the quarter ended 30.09.2025 (statement of financial results, line “Total Income (1+2)”).
• Revenue from operations (total of interest income, dividend income, net gain on fair value changes and net gain on derivative) for the quarter ended 30.09.2026: Rs 39.41 lakh, vs Rs 20.90 lakh in the quarter ended 30.09.2025 (statement of financial results, line “Total” under “Revenue from operations”).
• Profit before tax for the quarter ended 30.09.2026: Rs 23.98 lakh, vs Rs 9.97 lakh in the quarter ended 30.09.2025 (statement of financial results, line “Profit before tax (3-4)”).
• Profit for the period (PAT) for the quarter ended 30.09.2026: Rs 12.32 lakh, vs Rs 6.50 lakh in the quarter ended 30.09.2025 (statement of financial results, line “Profit / (loss) for the period/ year (5-6)”).
• Total expenses for the quarter ended 30.09.2026: Rs 15.43 lakh, vs Rs 11.01 lakh in the quarter ended 30.09.2025 (statement of financial results, line “Total Expense (4)”).
• Employee benefit expense for the quarter ended 30.09.2026: Rs 6.11 lakh, vs Rs 6.10 lakh in the quarter ended 30.09.2025 (statement of financial results, line “Employee benefit expense”).
• Depreciation and amortisation expense for the quarter ended 30.09.2026: Rs 0.21 lakh, vs Rs -0.07 lakh in the quarter ended 30.09.2025 (statement of financial results, line “Depreciation and amortisation expense”).
• Other expenses for the quarter ended 30.09.2026: Rs 8.51 lakh, vs Rs 1.78 lakh in the quarter ended 30.09.2025 (statement of financial results, line “Other expenses”).
• Earnings per share (basic) for the quarter ended 30.09.2026: Rs 0.18, vs Rs 0.10 in the quarter ended 30.09.2025 (statement of financial results, line “Earnings per Share (EPS)- not anualised (Rs.) a) Basic”).
• Earnings per share (diluted) for the quarter ended 30.09.2026: Rs 0.18, vs Rs 0.10 in the quarter ended 30.09.2025 (statement of financial results, line “Earnings per Share (EPS)- not anualised (Rs.) b) Diluted”).
For Q2 FY27, the statement of financial results on page 3 shows that revenue from operations was driven by Interest Income Rs 2.23 lakh, Dividend Income Rs 13.21 lakh, Net gain on fair value changes Rs 20.34 lakh and Net gain on Derivative Rs 3.63 lakh, together forming the total of Rs 39.41 lakh under revenue from operations. In the corresponding quarter ended 30.09.2025, these lines were Interest Income Rs 1.39 lakh, Dividend Income Rs 15.51 lakh, Net gain on fair value changes Rs -1.59 lakh and Net gain on Derivative Rs 5.59 lakh, totalling Rs 20.90 lakh.
On the cost side, total expenses increased to Rs 15.43 lakh in the quarter ended 30.09.2026 from Rs 11.01 lakh a year earlier, mainly reflecting higher other expenses (Rs 8.51 lakh vs Rs 1.78 lakh). Employee benefit expense was broadly similar at Rs 6.11 lakh vs Rs 6.10 lakh. Depreciation and amortisation expense moved to Rs 0.21 lakh from Rs -0.07 lakh. The line “Contingent provision asainst Standard Assets” was Rs 0.00 lakh in both quarters.
Tax expense (total tax expense) for the quarter ended 30.09.2026 was Rs 11.66 lakh, compared with Rs 3.47 lakh in the quarter ended 30.09.2025, as per the statement of financial results. This resulted in profit for the period of Rs 12.32 lakh versus Rs 6.50 lakh in the year-ago quarter. Basic and diluted EPS for the quarter were both Rs 0.18, up from Rs 0.10 in the corresponding quarter of the previous year, on a paid-up equity share capital of Rs 676.08 lakh (Rs. 10/- per share) in both periods.
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