# BIGLARI HOLDINGS INC. (BH-A) FY2026 Q2 P&L / Income Statement

- Company: BIGLARI HOLDINGS INC. (BH-A)
- Period: 2026-04-01 to 2026-06-30
- Filing: Q2 FY2026 10-Q, filed 2026-08-07, accession number 0001628280-26-054841
- Page: https://plicit.ai/financials/bh-a/fy2026-q2-income-statement
- Chart image: https://plicit.ai/charts/bh-a-fy2026-q2-income-statement-sankey.png

## Chart details: Revenue by Product and Service

Income statement for 2026-04-01 through 2026-06-30. View: Product and service. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Total revenues**: 108,524,000 US dollars
- **Restaurant cost of sales**: 41,127,000 US dollars
- **Gross profit (calculated)**: 67,397,000 US dollars
- **Operating expenses (calculated)**: 61,123,000 US dollars
- **Operating profit (calculated)**: 6,274,000 US dollars
- **Total other income (expenses)**: 45,345,000 US dollars
- **Earnings (loss) before income taxes**: 51,619,000 US dollars
- **Income tax expense (benefit)**: 11,693,000 US dollars
- **Net earnings (loss)**: 39,926,000 US dollars
- **Restaurant operations**: 74,727,000 US dollars
- **Insurance premiums and other**: 19,030,000 US dollars
- **Oil and gas**: 11,260,000 US dollars
- **Licensing and media**: 3,507,000 US dollars
- **Impairments**: 0 US dollars
- **Interest expense on leases**: 1,400,000 US dollars
- **Licensing and media costs**: 3,335,000 US dollars
- **Selling, general and administrative**: 26,230,000 US dollars
- **Oil and gas production costs**: 4,147,000 US dollars
- **Insurance losses and underwriting expenses**: 15,133,000 US dollars
- **Depreciation, depletion, and amortization**: 10,149,000 US dollars
- **Interest expense on borrowings**: 5,532,000 US dollars
- **Gain on sale of oil and gas properties**: negative 4,803,000 US dollars

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.

## Chart details: Revenue by Business Segment

- Page: https://plicit.ai/financials/bh-a/fy2026-q2-income-statement/revenue-by-business-segment
- Chart image: https://plicit.ai/charts/bh-a-fy2026-q2-revenue-by-business-segment-sankey.png

Income statement for 2026-04-01 through 2026-06-30. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Total revenues**: 108,524,000 US dollars
- **Restaurant cost of sales**: 41,127,000 US dollars
- **Gross profit (calculated)**: 67,397,000 US dollars
- **Operating expenses (calculated)**: 61,123,000 US dollars
- **Operating profit (calculated)**: 6,274,000 US dollars
- **Total other income (expenses)**: 45,345,000 US dollars
- **Earnings (loss) before income taxes**: 51,619,000 US dollars
- **Income tax expense (benefit)**: 11,693,000 US dollars
- **Net earnings (loss)**: 39,926,000 US dollars
- **Brand Licensing**: 3,507,000 US dollars
- **Insurance Segment**: 19,030,000 US dollars
- **Oil And Gas Segment**: 11,260,000 US dollars
- **Restaurant Segment**: 74,727,000 US dollars
- **Impairments**: 0 US dollars
- **Interest expense on leases**: 1,400,000 US dollars
- **Licensing and media costs**: 3,335,000 US dollars
- **Selling, general and administrative**: 26,230,000 US dollars
- **Oil and gas production costs**: 4,147,000 US dollars
- **Insurance losses and underwriting expenses**: 15,133,000 US dollars
- **Depreciation, depletion, and amortization**: 10,149,000 US dollars
- **Interest expense on borrowings**: 5,532,000 US dollars
- **Gain on sale of oil and gas properties**: negative 4,803,000 US dollars

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.

## Chart details: Revenue by Business Segment by Product and Service

- Page: https://plicit.ai/financials/bh-a/fy2026-q2-income-statement/revenue-by-business-segment-by-product-and-service
- Chart image: https://plicit.ai/charts/bh-a-fy2026-q2-revenue-by-business-segment-by-product-and-service-sankey.png

Income statement for 2026-04-01 through 2026-06-30. View: Segments by Product and Service. Revenue uses this breakdown; costs and expenses retain the consolidated categories.

- **Total revenues**: 108,524,000 US dollars
- **Restaurant cost of sales**: 41,127,000 US dollars
- **Gross profit (calculated)**: 67,397,000 US dollars
- **Operating expenses (calculated)**: 61,123,000 US dollars
- **Operating profit (calculated)**: 6,274,000 US dollars
- **Total other income (expenses)**: 45,345,000 US dollars
- **Earnings (loss) before income taxes**: 51,619,000 US dollars
- **Income tax expense (benefit)**: 11,693,000 US dollars
- **Net earnings (loss)**: 39,926,000 US dollars
- **Brand Licensing**: 3,507,000 US dollars
- **Insurance Segment**: 19,030,000 US dollars
- **Oil And Gas Segment**: 11,260,000 US dollars
- **Restaurant operations - Franchise partner fees**: 23,141,000 US dollars
- **Restaurant operations - Other**: 2,588,000 US dollars
- **Restaurant operations - Net sales**: 45,648,000 US dollars
- **Restaurant operations - Franchise royalties and fees**: 3,350,000 US dollars
- **Impairments**: 0 US dollars
- **Interest expense on leases**: 1,400,000 US dollars
- **Licensing and media costs**: 3,335,000 US dollars
- **Selling, general and administrative**: 26,230,000 US dollars
- **Oil and gas production costs**: 4,147,000 US dollars
- **Insurance losses and underwriting expenses**: 15,133,000 US dollars
- **Depreciation, depletion, and amortization**: 10,149,000 US dollars
- **Interest expense on borrowings**: 5,532,000 US dollars
- **Gain on sale of oil and gas properties**: negative 4,803,000 US dollars

### Chart connections

- Revenue less cost of revenue equals gross profit; gross profit less operating expenses equals operating income.
- Operating income plus other income or expense equals income before tax. Income before tax less income tax expense or benefit equals net income.