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BGIL Films & Technologies Q2 FY27 results: net loss narrows to ₹0.05 crore, revenue down 14.3%
BGIL Films & Technologies Ltd reported standalone revenue of ₹0.06 crore and a net loss of ₹0.05 crore for Q2 FY27. EBITDA was ₹0.04 crore, with an EBITDA margin of -73.2%, while basic EPS was ₹0.00; the company reported the figures for the July–September 2026 quarter.
Key points
- Q2 FY27 standalone revenue was ₹0.06 crore, down ₹0.01 crore or 14.3% from Q2 FY26 and up ₹0.04 crore or 200.0% from Q1 FY27.
- Q2 FY27 EBITDA was ₹0.04 crore, compared with ₹0.06 crore in Q2 FY26 and ₹0.07 crore in Q1 FY27; the EBITDA margin was -73.2%.
- The company reported a net loss of ₹0.05 crore in Q2 FY27, compared with a net loss of ₹0.08 crore in Q2 FY26 and Q1 FY27; basic EPS was ₹0.00.
- H1 FY27 revenue was ₹0.08 crore, down 38.5% from H1 FY26, while profit before tax and profit after tax were each ₹0.14 crore of loss.
- Total assets were ₹25.67 crore and total equity was ₹19.11 crore on 30 September 2026; cash was ₹0.27 crore and borrowings were ₹2.73 crore.
How did BGIL Films & Technologies perform in Q2 FY27?
BGIL Films & Technologies reported standalone revenue of ₹0.06 crore for Q2 FY27, compared with ₹0.07 crore in Q2 FY26 and ₹0.02 crore in Q1 FY27. Revenue fell ₹0.01 crore or 14.3% year on year and rose ₹0.04 crore or 200.0% from the previous quarter. Total expenses were ₹0.11 crore, against ₹0.14 crore in Q2 FY26 and ₹0.10 crore in Q1 FY27.
EBITDA was ₹0.04 crore in Q2 FY27, compared with ₹0.06 crore in Q2 FY26 and ₹0.07 crore in Q1 FY27. The EBITDA margin was -73.2%, against -90.5% in Q2 FY26 and -397.8% in Q1 FY27. The company reported a net loss of ₹0.05 crore, compared with a net loss of ₹0.08 crore in both comparison periods, and basic EPS of ₹0.00. The results are standalone; the filing also reported year-to-date results.
Profit before tax was ₹0.05 crore of loss in Q2 FY27, compared with ₹0.07 crore of loss in Q2 FY26 and ₹0.08 crore of loss in Q1 FY27. The company reported no exceptional item in the quarter.
| ₹ crore | Q2 FY27 | Q1 FY27 | Q2 FY26 | YoY | QoQ |
|---|---|---|---|---|---|
| Revenue from operations | 0.06 | 0.02 | 0.07 | −14.3% | +200.0% |
| Other income | 0 | 0 | 0 | ||
| Total expenses | 0.11 | 0.10 | 0.14 | −21.4% | +10.0% |
| EBITDA | −0.04 | −0.07 | −0.06 | ||
| EBITDA margin | -73.2% | -397.8% | -90.5% | +17.3 pp | +324.6 pp |
| Profit before tax | −0.05 | −0.08 | −0.07 | ||
| Tax | 0 | 0 | 0.01 | ||
| Net profit | −0.05 | −0.08 | −0.08 | ||
| EPS (₹) | 0.00 | −0.10 | −0.06 | turned to profit | turned to profit |
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 BGIL Films & Technologies' costs and profit?
Total expenses declined ₹0.03 crore or 21.4% from Q2 FY26 to Q2 FY27, while employee cost fell ₹0.01 crore or 16.7% and other expenses fell ₹0.02 crore or 28.6%. Depreciation and finance costs were unchanged, and cost of materials was unchanged at the reported level. Against Q1 FY27, total expenses rose ₹0.01 crore or 10.0%, with employee cost up ₹0.01 crore or 25.0% and other expenses up ₹0.02 crore or 66.7%.
Other income was unchanged against both Q2 FY26 and Q1 FY27. The company reported no exceptional item in Q2 FY27, and tax was ₹0 crore in the quarter. The filing does not state a further reason for the changes in expenses, other income, exceptional items or tax.
| ₹ crore | Q2 FY27 | Q2 FY26 | Change | Change % |
|---|---|---|---|---|
| Cost of materials | 0 | 0 | 0 | |
| Employee cost | 0.05 | 0.06 | −0.01 | −16.7% |
| Finance costs | 0 | 0 | 0 | |
| Depreciation | 0.01 | 0.01 | 0 | +0.0% |
| Other expenses | 0.05 | 0.07 | −0.02 | −28.6% |
| Total expenses | 0.11 | 0.14 | −0.03 | −21.4% |
| Other income | 0 | 0 | 0 | |
| Tax | 0 | 0.01 | −0.01 |
Source: Company's results filing (XBRL).
How did the first half of FY27 go?
For the first half of FY27, revenue and total income were each ₹0.08 crore, compared with ₹0.13 crore in H1 FY26. Both declined ₹0.05 crore or 38.5%. Profit before tax was a loss of ₹0.14 crore, compared with a loss of ₹0.15 crore in H1 FY26, while profit after tax was a loss of ₹0.14 crore versus a loss of ₹0.27 crore. The filing’s half-year results were standalone and unaudited.
| ₹ crore | H1 FY27 | H1 FY26 | Change |
|---|---|---|---|
| Revenue from operations | 0.08 | 0.13 | −38.5% |
| Profit before tax | −0.14 | −0.15 | |
| Net profit | −0.14 | −0.27 | |
| EPS (₹) | −0.02 |
Source: Company's results filing (XBRL).
What do the balance sheet and cash flow show?
At 30 September 2026, total assets were ₹25.67 crore, against ₹25.17 crore at 31 March 2026, and total equity was ₹19.11 crore versus ₹19.22 crore. Borrowings rose from ₹2.09 crore to ₹2.73 crore, while cash increased from ₹0.17 crore to ₹0.27 crore. Inventories remained ₹4.79 crore, trade receivables fell from ₹5.19 crore to ₹5.01 crore, and trade payables fell from ₹1.58 crore to ₹0.00 crore as reported.
For the first half of FY27, net cash flow used in operating activities was ₹0.51 crore, compared with ₹0.00 crore in H1 FY26. Investing cash flow was ₹0.02 crore of outflow versus ₹0.04 crore of outflow, while financing cash flow was ₹0.64 crore of inflow versus ₹0.13 crore of inflow. The filing reported no capital expenditure for either period.
| ₹ crore | As of 30 September 2026 | As of 31 March 2026 |
|---|---|---|
| Total assets | 25.67 | 25.17 |
| Total equity | 19.11 | 19.22 |
| Borrowings | 2.73 | 2.09 |
| Cash and equivalents | 0.27 | 0.17 |
| Inventories | 4.79 | 4.79 |
| Trade receivables | 5.01 | 5.19 |
Source: Company's results filing (XBRL).
| ₹ crore | H1 FY27 | H1 FY26 |
|---|---|---|
| Cash from operations | −0.51 | 0 |
| Cash from investing | −0.02 | −0.04 |
| Cash from financing | 0.64 | 0.13 |
| Capital expenditure | 0 | 0 |
Source: Company's results filing (XBRL).
How has BGIL Films & Technologies done over the last 8 quarters?
Revenue peaked at ₹0.73 crore in Q4 FY26 and reached its low of ₹0.00 crore in Q3 FY25. It then fell to ₹0.02 crore in Q1 FY27 before rising to ₹0.06 crore in Q2 FY27, while the latest result remained below the ₹0.07 crore reported in Q2 FY26.
Profit after tax reached a high of ₹0.35 crore in Q4 FY26 and a low of ₹0.19 crore of loss in Q1 FY26. It moved to a loss of ₹0.05 crore in Q2 FY27 from a profit of ₹0.02 crore in Q3 FY26 and ₹0.35 crore in Q4 FY26. The EBITDA margin was -73.2% in Q2 FY27 after -397.8% in Q1 FY27, compared with 39.6% in Q4 FY26.
What did the auditors point out?
The statutory auditors issued a limited review report on the standalone unaudited financial results for the quarter and year-to-date period ended 30 September 2026. The review was conducted under Standard on Review Engagements (SRE) 2410, covering interim financial information performed by the independent auditor of the entity.
The report included an Emphasis of Matter stating that the company is not regular in payment of statutory dues and has not filed all TDS returns for the current and previous financial year. It also stated that debtors and creditors were subject to confirmation and reconciliation that may affect net profits, and that a joint venture entered into in an earlier year had no profit or loss recognised yet, which may affect revenue. The report also noted partial payment of an SEBI penalty of Rs. 5 Lakhs under an adjudication order dated 29.11.2019.
How did BGIL Films & Technologies shares react?
The filing appeared in market hours. The stock moved up 7.8% after five minutes and was down 0.6% after 15 minutes from the price when the filing appeared; the reaction-day close was unchanged at 0.0% from the previous close. By the next day’s close, the stock was up 2.6% from its pre-results close.
The Film Production, Distribution & Exhibition industry’s other stocks recorded a median reaction-day move of -0.2% and a one-day move of 2.9%. BGIL Films & Technologies’ excess performance was 0.2 percentage points on the reaction day and -0.3 percentage points by the next day’s close. Earlier results-day moves included -1.1% on 31 July 2026, -9.8% on 14 February 2026 and -2.0% on 12 November 2025.
| After the filing | Stock | Film Production, Distribution & Exhibition median |
|---|---|---|
| 5 minutes | +7.8% | |
| 15 minutes | −0.6% | |
| Reaction day | +0.0% | −0.2% |
| Next day | +2.6% | +2.9% |
Minutes are measured from the price when the filing appeared; days from the previous close. Source: MarketPing price-reaction measurement.
| Results filed on | Stock on the reaction day |
|---|---|
| 31 July 2026 | −1.1% |
| 14 February 2026 | −9.8% |
| 12 November 2025 | −2.0% |
| 9 September 2025 | +2.0% |
| 29 May 2025 | +0.0% |
| 12 August 2024 | −4.9% |
| 30 May 2024 | −0.2% |
Source: MarketPing price-reaction measurement.
Quick answers
What was BGIL Films & Technologies' revenue in Q2 FY27?
Revenue from operations was ₹0.06 crore, down 14.3% from ₹0.07 crore in Q2 FY26 (standalone).
Did BGIL Films & Technologies make a profit in Q2 FY27?
No. It reported a net loss of ₹0.05 crore, against a net loss of ₹0.08 crore in Q2 FY26.
What was BGIL Films & Technologies' EPS in Q2 FY27?
Basic earnings per share were ₹0.00, against a loss of ₹0.06 in Q2 FY26.
How did BGIL Films & Technologies shares react to the Q2 FY27 results?
On the reaction day the stock moved +0.0% from the previous close; the median Film Production, Distribution & Exhibition stock moved −0.2%.
When did BGIL Films & Technologies announce its Q2 FY27 results?
On 3 November 2026, in a filing to the BSE.
Sources
- Outcome Of The Board Meeting (BSE, 3 November 2026) · PDF
How this was written: every figure in the tables and charts is calculated from the company’s filed results (XBRL) and MarketPing’s price measurements. The text is drafted with AI from those figures and the filings, and a checker removes any sentence carrying a number it cannot trace to them. How we write these.
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