Bombay Cycle & Motor Q2 FY27 standalone PAT Rs 58.88 lakh, up 81.7%

What the numbers show

• Net margin was 20.85% of revenue, up 883 bps from 12.01%.
• Total expenses rose 7.8% while revenue rose 4.7%.
• Other expenses accounted for Rs 14.00 lakh of the Rs 17.24 lakh rise in total expenses (81%).
• Other expenses took 35.9% of revenue, against 32.4% a year earlier.

• Revenue from operations (standalone, quarter ended 30.09.2026): Rs 282.43 lakh vs Rs 269.75 lakh a year ago, as per the statement of financial results.

• Other income: Rs 34.34 lakh vs Rs 2.65 lakh in the corresponding quarter of the previous year.

• Total revenue (1+2): Rs 316.76 lakh vs Rs 272.40 lakh in the corresponding quarter of the previous year.

• Purchase of stock in trade: Rs 63.38 lakh vs Rs 54.61 lakh a year earlier.

• Changes in inventories in stock-in-trade: Rs (0.04) lakh vs Rs 0.48 lakh in the corresponding quarter of the previous year.

• Employee benefits expense: Rs 66.00 lakh vs Rs 71.26 lakh a year earlier.

• Finance costs: Rs 1.02 lakh vs Rs 1.21 lakh in the corresponding quarter of the previous year.

• Depreciation and amortisation expense: Rs 6.15 lakh vs Rs 5.71 lakh a year earlier.

• Other expenses: Rs 101.37 lakh vs Rs 87.37 lakh in the corresponding quarter of the previous year.

• Total expenses: Rs 237.88 lakh vs Rs 220.64 lakh a year earlier.

• Profit before tax: Rs 78.88 lakh vs Rs 51.76 lakh in the corresponding quarter of the previous year.

• Current tax: Rs 23.63 lakh vs Rs 25.99 lakh a year earlier.

• Deferred tax: Rs (3.83) lakh vs Rs (6.61) lakh in the corresponding quarter of the previous year.

• Net profit after tax: Rs 58.88 lakh vs Rs 32.40 lakh in the corresponding quarter of the previous year.

• Total comprehensive income for the period: Rs 59.31 lakh vs Rs 31.98 lakh a year earlier.

• Paid-up equity share capital: Rs 40.00 lakh vs Rs 40.00 lakh in the corresponding quarter of the previous year.

• Earnings per share (Basic): Rs 14.72 vs Rs 8.10 in the corresponding quarter of the previous year.

• Earnings per share (Diluted): Rs 14.72 vs Rs 8.10 in the corresponding quarter of the previous year.

For the quarter ended 30.09.2026 on a standalone basis, revenue from operations of Rs 282.43 lakh was modestly higher than the Rs 269.75 lakh reported in the quarter ended 30.09.2025, according to the statement of financial results. Total revenue, including other income, rose to Rs 316.76 lakh from Rs 272.40 lakh, with other income increasing to Rs 34.34 lakh from Rs 2.65 lakh.

Total expenses moved up to Rs 237.88 lakh from Rs 220.64 lakh year-on-year. Within this, purchase of stock in trade increased to Rs 63.38 lakh from Rs 54.61 lakh, and other expenses rose to Rs 101.37 lakh from Rs 87.37 lakh. Employee benefits expense declined to Rs 66.00 lakh from Rs 71.26 lakh, while finance costs were Rs 1.02 lakh compared with Rs 1.21 lakh and depreciation and amortisation expense was Rs 6.15 lakh versus Rs 5.71 lakh.

Profit before tax for the quarter stood at Rs 78.88 lakh, up from Rs 51.76 lakh in the corresponding quarter of the previous year. After current tax of Rs 23.63 lakh and deferred tax of Rs (3.83) lakh, net profit after tax was Rs 58.88 lakh compared with Rs 32.40 lakh a year earlier. Total comprehensive income for the period was Rs 59.31 lakh versus Rs 31.98 lakh. Basic and diluted earnings per share for the quarter were both Rs 14.72, compared with Rs 8.10 in the same quarter of the previous year, on an unchanged paid-up equity share capital of Rs 40.00 lakh.