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BP plc. (MX:BPN)
:BPN
Mexico Market
EarningsQ2 2026 Earnings Report

BP (BPN) Q2 2026 Earnings Report

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MX:BPN Q2 2026 EPS Results

Actual EPS$38.00
Consensus EPS$32.12
Beat/MissBeat by +$5.88
One Year Ago EPS$15.47

MX:BPN Q2 2026 Revenue Results

Actual Revenue$1.19T
Expected Revenue$1.07T
Beat/MissBeat by +$119.99B
YoY Revenue Growth+46.66%

Earnings Announcement Details

QuarterQ2 2026
Date08/04/2026
TimeBefore Open
Conference CallTuesday, August 4, 2026
MX:BPN Upcoming Earnings
BP's next earnings date is estimated for November 3, 2026, based on past reporting schedules.

Q2 2026 Earnings Call Audio

MX:BPN Q2 2026 Earnings Call
0:00 / 0:00

Q2 2026 Earnings Slide Deck

Q2 2026 Earnings Call Summary

Q2 2026
Earnings Call Date:Aug 04, 2026|
% Change Since:
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Earnings Call Sentiment|Positive
The call balanced clear, measurable financial progress against material operational and structural challenges. Positives include a sizable quarter-on-quarter increase in underlying profit and strong cash generation that reduced net debt and financial obligations, plus a 4% dividend increase and concrete portfolio actions to simplify the company. Offsetting these gains are serious safety shortcomings (including a fatality and increased Tier 1 events), QoQ production and throughput declines, inventory losses and impairments, and structural cost reduction progress that has not yet translated into visible earnings improvements. Management set out a detailed plan with priorities (balance sheet strengthening, portfolio simplification, capital discipline, cost efficiency and culture), indicating intent and a pathway to address the lowlights while building on the financial momentum.
Company Guidance
On guidance, BP reiterated forward ranges and gave specific targets and expectations: full-year CapEx is guided at $13.5–$14.0 billion, full-year divestment proceeds at $8–$9 billion (including about $6 billion from the announced Castrol sale), and an underlying effective tax rate of ~35–40%; the company expects financial obligations to fall to around $39–$41 billion by end‑2026 and to deliver its $14–$18 billion net‑debt target ahead of plan (net debt was $22.3 billion at quarter end after a ~$3.1 billion reduction), with a $1 billion perpetual hybrid repayment planned in Q3. For the quarter BP reported total sources of cash of $13.5 billion, underlying cash generation of $12.9 billion, reported operating cash flow of $10.9 billion (after ~$1 billion interest and a ~$1 billion working‑capital build), Q2 CapEx of $3.1 billion, ~$600 million of divestment proceeds in the quarter, $3.1 billion of perpetual hybrid bond outflows (including ~$2.9 billion redeemed), and $1.3 billion of dividends paid; working capital built ~$1 billion in Q2 and ~$7 billion in H1 (including a scheduled ~$1.1 billion Gulf of America settlement), with an expected $2–$3 billion unwind in the remainder of the year.
Strong Quarter Profit and Earnings Growth
Group underlying profit increased materially versus Q1, with management citing a 78% increase quarter-on-quarter. Group underlying replacement cost profit before interest and tax was $10.3 billion (vs $6.3 billion in Q1, ~+63%), and group underlying replacement cost profit (after interest and tax) was $5.7 billion, $2.5 billion higher than the prior quarter. IFRS profit for the quarter was $3.9 billion after adjusting items and inventory impacts.
Robust cash generation and reduction in financial obligations
Total sources of cash were $13.5 billion and underlying cash generation $12.9 billion; reported operating cash flow was $10.9 billion (after $1 billion interest and a $1 billion working capital build). Net debt reduced by around $3.1 billion to $22.3 billion in the quarter and overall financial obligations (net debt, hybrids and Gulf of America settlement liabilities) reduced by ~ $7 billion compared with Q1.
Shareholder distribution and disciplined capital guidance
BP announced a 4% increase in the dividend per share. Full-year CapEx guidance was set at $13.5–$14.0 billion and full-year divestment proceeds are expected at $8–$9 billion (including around $6 billion from the announced Castrol transaction). Management targets further reduction in financial obligations (guidance to around $39–$41 billion by end-2026) and aims to deliver the $14–$18 billion net debt target ahead of plan.
Strong trading and downstream performance
Customers & Products segment underlying operating profit increased by about $1.8 billion driven by seasonally higher volumes, higher fuel margins, stronger Castrol performance and significantly stronger realized refining margins. BP highlighted long-term trading uplift (around 4 percentage points to return on capital employed over the last six years) and improved trading contributions this quarter.
Active portfolio optimization and capital discipline
Management has initiated several portfolio actions to simplify and high-grade the business: launched processes to market Archaea Energy (U.S. renewable natural gas) and the North Sea business, completed the sale of Gelsenkirchen refinery and Austria mobility & convenience, and exited Bay du Nord — cited as examples of disciplined capital allocation and focus on higher-return assets.
Material operating scale retained
Upstream production remained substantial at 2.2 million barrels of oil equivalent per day, reflecting material positions in advantaged basins (U.S. and Middle East) and scale that management views as a platform to deliver future returns.

MX:BPN Earnings History

Report Date
Fiscal Quarter
Forecast / EPS
Last Year's EPS
EPS YoY Change
Press Release
Nov 03, 2026
2026 (Q3)
31.22 / -
14.651
2026 (Q2)
32.12 / 38.00
15.475145.57% (+22.53)
2026 (Q1)
17.14 / 21.27
9.007136.19% (+12.27)
2025 (Q4)
10.23 / 10.29
7.58335.75% (+2.71)
2025 (Q3)
13.06 / 14.65
14.2912.52% (+0.36)
2025 (Q2)
11.72 / 15.47
17.105-9.53% (-1.63)
2025 (Q1)
9.38 / 9.01
16.71-46.10% (-7.70)
2024 (Q4)
7.84 / 7.58
18.288-58.54% (-10.71)
2024 (Q3)
13.78 / 14.29
19.695-27.44% (-5.40)
2024 (Q2)
15.72 / 17.10
15.212.53% (+1.90)
The table shows recent earnings report dates and whether the forecast was beat or missed. See the change in forecast and EPS from the previous year.
Beat
Missed