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Bentley Commercial Enterprises Q2 FY27 results: net profit up 9.4% to ₹2.33 crore
Bentley Commercial Enterprises Ltd reported standalone Q2 FY27 total income of ₹3.15 crore and a net profit of ₹2.33 crore, with basic EPS of ₹23.37. Revenue was ₹0 crore, while profit before tax was ₹3.10 crore; the results were approved by the board on 4 November 2026.
Key points
- Standalone Q2 FY27 total income was ₹3.15 crore, up 9.0% from ₹2.89 crore in Q2 FY26.
- Net profit was ₹2.33 crore in Q2 FY27, compared with ₹2.13 crore in Q2 FY26 and ₹0.40 crore in Q1 FY27.
- Basic EPS was ₹23.37 in Q2 FY27, against ₹21.43 in Q2 FY26 and ₹3.97 in Q1 FY27.
- Profit before tax was ₹3.10 crore in Q2 FY27, compared with ₹2.85 crore in Q2 FY26 and ₹0.53 crore in Q1 FY27.
- H1 FY27 total income was ₹3.74 crore and net profit was ₹2.72 crore, against ₹2.94 crore and ₹2.12 crore respectively in H1 FY26.
How did Bentley Commercial Enterprises perform in Q2 FY27?
Bentley Commercial Enterprises reported standalone results for the July–September 2026 quarter. Total income was ₹3.15 crore, against ₹2.89 crore in Q2 FY26, while profit before tax was ₹3.10 crore, compared with ₹2.85 crore a year earlier. Revenue from operations was ₹0 crore, and the company reported an EBITDA loss of ₹0.05 crore; no EBITDA margin was reported. The results relate to the standalone financial statements.
Net profit for Q2 FY27 was ₹2.33 crore, up from ₹2.13 crore in Q2 FY26, and basic EPS was ₹23.37 compared with ₹21.43. Against Q1 FY27, total income was ₹2.55 crore higher, profit before tax was ₹2.57 crore higher, net profit was ₹1.93 crore higher and EPS was ₹19.40 higher. The company operates in a single segment, and the board approved the unaudited results on 4 November 2026 after a limited review by the statutory auditors.
| ₹ crore | Q2 FY27 | Q1 FY27 | Q2 FY26 | YoY | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 0 | 0 | 0 | ||
| Other income | 3.15 | 0.60 | 2.89 | +9.0% | +425.0% |
| Total expenses | 0.05 | 0.07 | 0.04 | +25.0% | −28.6% |
| EBITDA | −0.05 | −0.07 | −0.04 | ||
| Profit before tax | 3.10 | 0.53 | 2.85 | +8.8% | +484.9% |
| Tax | 0.78 | 0.14 | 0.71 | +9.9% | +457.1% |
| Net profit | 2.33 | 0.40 | 2.13 | +9.4% | +482.5% |
| EPS (₹) | 23.37 | 3.97 | 21.43 | +9.1% | +488.7% |
EBITDA here is revenue from operations less operating costs (total expenses excluding finance costs and depreciation): before other income and exceptional items. Growth is shown only when both figures are positive. Source: Company's results filing (XBRL).
What changed in Bentley Commercial Enterprises' costs and profit?
Other income was ₹3.15 crore in Q2 FY26’s comparable quarter? No: other income was ₹3.15 crore in Q2 FY27, up ₹0.26 crore from ₹2.89 crore in Q2 FY26. Total expenses were ₹0.05 crore, up ₹0.01 crore from ₹0.04 crore; employee benefits expense and other expenses were each ₹0.03 crore and ₹0.02 crore, respectively. Finance costs, depreciation and cost of materials were ₹0 crore, and there was no exceptional item.
Tax expense was ₹0.78 crore in Q2 FY27, up ₹0.07 crore from ₹0.71 crore in Q2 FY26. Profit before tax therefore rose from ₹2.85 crore to ₹3.10 crore, while net profit increased from ₹2.13 crore to ₹2.33 crore. The figures show higher other income as the principal reported contributor to the year-on-year increase in profit, while the filing does not state a reason for the change in other income.
| ₹ crore | Q2 FY27 | Q2 FY26 | Change | Change % |
|---|---|---|---|---|
| Cost of materials | 0 | 0 | 0 | |
| Employee cost | 0.03 | 0.03 | 0 | +0.0% |
| Finance costs | 0 | 0 | 0 | |
| Depreciation | 0 | 0 | 0 | |
| Other expenses | 0.02 | 0.02 | 0 | +0.0% |
| Total expenses | 0.05 | 0.04 | +0.01 | +25.0% |
| Other income | 3.15 | 2.89 | +0.26 | +9.0% |
| Tax | 0.78 | 0.71 | +0.07 | +9.9% |
Source: Company's results filing (XBRL).
How did the first half of FY27 go?
In the first half of FY27, Bentley Commercial Enterprises reported total income of ₹3.74 crore, compared with ₹2.94 crore in H1 FY26. Profit before tax was ₹3.64 crore against ₹2.83 crore, while net profit was ₹2.72 crore against ₹2.12 crore. Basic EPS for the half year was ₹27.34, compared with ₹21.25 in H1 FY26. Revenue from operations was ₹0 crore in both periods.
The half-year result was reported on a standalone basis. The filing shows no exceptional item for either H1 FY27 or H1 FY26. The board’s 4 November 2026 filing stated that the unaudited results had been prepared under Ind AS 34 and reviewed under Regulation 33 of SEBI’s listing obligations and disclosure requirements.
| ₹ crore | H1 FY27 | H1 FY26 | Change |
|---|---|---|---|
| Revenue from operations | 0 | 0 | |
| Profit before tax | 3.64 | 2.83 | +28.6% |
| Net profit | 2.72 | 2.12 | +28.3% |
| EPS (₹) | 27.34 | 21.25 | +28.7% |
Source: Company's results filing (XBRL).
What do the balance sheet and cash flow show?
At 30 September 2026, total assets were ₹201.44 crore and total equity was ₹201.04 crore, compared with ₹139.27 crore and ₹139.26 crore at 31 March 2026. Borrowings were ₹0 crore at both dates. Cash was ₹0.14 crore at the quarter end, compared with ₹1.70 crore at the previous balance sheet date. The filing excerpt provided does not include the full balance sheet beyond the figures reported here.
Operating cash flow for H1 FY27 was negative ₹1.19 crore, compared with negative ₹0.53 crore in H1 FY26. Investing cash flow was negative ₹0.37 crore in H1 FY27, against positive ₹0.04 crore in H1 FY26. Financing cash flow and capital expenditure were ₹0 crore in both periods. The company’s H1 results also included other comprehensive income of ₹5,905.19 lakhs for FY27, compared with negative ₹1,030.95 lakhs in H1 FY26.
| ₹ crore | As of 30 September 2026 | As of 31 March 2026 |
|---|---|---|
| Total assets | 201.44 | 139.27 |
| Total equity | 201.04 | 139.26 |
| Borrowings | 0 | 0 |
| Cash and equivalents | 0.14 | 1.70 |
| Inventories | 0 | 0 |
| Trade receivables | 0 | 0 |
Source: Company's results filing (XBRL).
| ₹ crore | H1 FY27 | H1 FY26 |
|---|---|---|
| Cash from operations | −1.19 | −0.53 |
| Cash from investing | −0.37 | 0.04 |
| Cash from financing | 0 | 0 |
| Capital expenditure | 0 | 0 |
Source: Company's results filing (XBRL).
How has Bentley Commercial Enterprises done over the last 8 quarters?
The reported quarterly profit pattern was volatile over the available period. Net profit was ₹1.40 crore in Q3 FY25 and ₹1.38 crore in Q4 FY25, before a loss of ₹0.02 crore in Q1 FY26. It then rose to ₹2.13 crore in Q2 FY26 and ₹1.44 crore in Q4 FY26, while Q1 FY27 recorded ₹0.40 crore. Q2 FY27 closed at ₹2.33 crore, the highest quarterly profit among the periods shown. Revenue from operations remained ₹0 crore throughout the reported quarters.
EBITDA margin was reported only for some periods, so a continuous margin trend is unavailable. The available margin figures were negative in Q4 FY25 and Q4 FY26, at -3908.3 and -4827.1, respectively, while the other listed quarters did not report a margin. The current direction was therefore higher quarterly profit than in Q1 FY27, alongside unchanged revenue from operations.
How did other Diversified Commercial Services companies do?
Among 28 other Diversified Commercial Services companies that filed this quarter, the median revenue growth was 18.1%. The available peer data recorded 24 companies with profit growth, while the number of peers growing faster than Bentley Commercial Enterprises and the number growing slower are not provided in the facts.
| Bentley Commercial Enterprises revenue growth (YoY) | not comparable |
|---|---|
| Median of 28 other Diversified Commercial Services companies | +18.1% |
| Companies whose net profit rose | 24 of 38 |
Source: Filed results (XBRL) of the industry's companies.
Quick answers
What was Bentley Commercial Enterprises' revenue in Q2 FY27?
Revenue from operations was ₹0 crore, against ₹0 crore in Q2 FY26 (standalone).
Did Bentley Commercial Enterprises make a profit in Q2 FY27?
Yes. Net profit was ₹2.33 crore, against a net profit of ₹2.13 crore in Q2 FY26.
What was Bentley Commercial Enterprises' EPS in Q2 FY27?
Basic earnings per share were ₹23.37, against ₹21.43 in Q2 FY26.
When did Bentley Commercial Enterprises announce its Q2 FY27 results?
On 4 November 2026, in a filing to the BSE.
Sources
- Board Meeting Intimation for Board Meeting Intimation Pursuant To Regulation 29 Of The Securities And Exchange Board Of India (Listing Obligations And Disclosure Requirements) Regulations, 2015. (BSE, 29 October 2026) · PDF
- Results-Financial Results For The Quarter And Half Year Ended 30Th September, 2026 (BSE, 4 November 2026) · PDF
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