BEML Limited (500048) Q2 26/27 earnings summary

Executive summary

• Q2 FY27 revenue from operations was Rs 1,19,161 lakh, versus Rs 83,909 lakh YoY; standalone PAT was Rs 3,293 lakh, compared with Rs 5,480 lakh.

• H1 FY27 standalone revenue reached Rs 2,01,123 lakh and PAT Rs 567 lakh, versus Rs 1,47,308 lakh revenue and a Rs 912 lakh loss in H1 FY26.

Financial highlights

• Q2 FY27 standalone PBT was Rs 4,730 lakh versus Rs 5,007 lakh YoY; H1 PBT was Rs 1,333 lakh versus a Rs 2,001 lakh loss.

• Q2 FY27 consolidated revenue was Rs 1,19,161 lakh and PAT Rs 3,334 lakh, versus Rs 83,909 lakh and Rs 4,803 lakh YoY.

• H1 FY27 consolidated revenue was Rs 2,01,123 lakh; PBT was Rs 1,399 lakh and PAT Rs 632 lakh, versus a Rs 1,998 lakh PBT loss and Rs 1,608 lakh PAT loss in H1 FY26.

• Q2 FY27 consolidated total comprehensive income was a loss of Rs 1,271 lakh, despite positive PAT of Rs 3,334 lakh; OCI was a loss of Rs 4,605 lakh.

Key financial ratios and metrics

• Standalone EPS was Rs 3.95 in Q2 FY27 and Rs 0.68 for H1 FY27, versus Rs 6.58 and a loss of Rs 1.09 in the corresponding prior-year periods.

• Consolidated EPS was Rs 4.00 in Q2 FY27 and Rs 0.76 for H1 FY27, versus Rs 5.77 and a loss of Rs 1.93 YoY.

• Debt-equity ratio was 0.21 for Q2 FY27, versus 0.23 in Q2 FY26 and 0.10 for FY26.