# BIGLARI HOLDINGS INC. (BH-A) FY2026 YTD Q2 P&L / Income Statement - Company: BIGLARI HOLDINGS INC. (BH-A) - Period: 2026-01-01 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-ytd-q2-income-statement - Chart image: https://plicit.ai/charts/bh-a-fy2026-ytd-q2-income-statement-sankey.png ## Chart details: Revenue by Product and Service Income statement for 2026-01-01 through 2026-06-30. View: Product and service. Revenue uses this breakdown; costs and expenses retain the consolidated categories. - **Total revenues**: 206,005,000 US dollars - **Restaurant cost of sales**: 78,592,000 US dollars - **Gross profit (calculated)**: 127,413,000 US dollars - **Operating expenses (calculated)**: 125,280,000 US dollars - **Operating profit (calculated)**: 2,133,000 US dollars - **Total other income (expenses)**: 30,604,000 US dollars - **Earnings (loss) before income taxes**: 32,737,000 US dollars - **Income tax expense (benefit)**: 7,342,000 US dollars - **Net earnings (loss)**: 25,395,000 US dollars - **Restaurant operations**: 140,873,000 US dollars - **Insurance premiums and other**: 37,968,000 US dollars - **Oil and gas**: 20,396,000 US dollars - **Licensing and media**: 6,768,000 US dollars - **Impairments**: 0 US dollars - **Interest expense on leases**: 2,757,000 US dollars - **Licensing and media costs**: 6,209,000 US dollars - **Selling, general and administrative**: 51,102,000 US dollars - **Oil and gas production costs**: 8,071,000 US dollars - **Insurance losses and underwriting expenses**: 29,955,000 US dollars - **Depreciation, depletion, and amortization**: 20,806,000 US dollars - **Interest expense on borrowings**: 11,183,000 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-ytd-q2-income-statement/revenue-by-business-segment - Chart image: https://plicit.ai/charts/bh-a-fy2026-ytd-q2-revenue-by-business-segment-sankey.png Income statement for 2026-01-01 through 2026-06-30. View: Business segment. Revenue uses this breakdown; costs and expenses retain the consolidated categories. - **Total revenues**: 206,005,000 US dollars - **Restaurant cost of sales**: 78,592,000 US dollars - **Gross profit (calculated)**: 127,413,000 US dollars - **Operating expenses (calculated)**: 125,280,000 US dollars - **Operating profit (calculated)**: 2,133,000 US dollars - **Total other income (expenses)**: 30,604,000 US dollars - **Earnings (loss) before income taxes**: 32,737,000 US dollars - **Income tax expense (benefit)**: 7,342,000 US dollars - **Net earnings (loss)**: 25,395,000 US dollars - **Brand Licensing**: 6,768,000 US dollars - **Insurance Segment**: 37,968,000 US dollars - **Oil And Gas Segment**: 20,396,000 US dollars - **Restaurant Segment**: 140,873,000 US dollars - **Impairments**: 0 US dollars - **Interest expense on leases**: 2,757,000 US dollars - **Licensing and media costs**: 6,209,000 US dollars - **Selling, general and administrative**: 51,102,000 US dollars - **Oil and gas production costs**: 8,071,000 US dollars - **Insurance losses and underwriting expenses**: 29,955,000 US dollars - **Depreciation, depletion, and amortization**: 20,806,000 US dollars - **Interest expense on borrowings**: 11,183,000 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 Investee - Page: https://plicit.ai/financials/bh-a/fy2026-ytd-q2-income-statement/revenue-by-investee - Chart image: https://plicit.ai/charts/bh-a-fy2026-ytd-q2-revenue-by-investee-sankey.png Income statement for 2026-01-01 through 2026-06-30. View: Equity Method Investment, Nonconsolidated Investee. Revenue uses this breakdown; costs and expenses retain the consolidated categories. - **Total revenues**: 206,005,000 US dollars - **Restaurant cost of sales**: 78,592,000 US dollars - **Gross profit (calculated)**: 127,413,000 US dollars - **Operating expenses (calculated)**: 125,280,000 US dollars - **Operating profit (calculated)**: 2,133,000 US dollars - **Total other income (expenses)**: 30,604,000 US dollars - **Earnings (loss) before income taxes**: 32,737,000 US dollars - **Income tax expense (benefit)**: 7,342,000 US dollars - **Net earnings (loss)**: 25,395,000 US dollars - **Lion Fund**: 184,628,000 US dollars - **Lion Fund II**: 26,412,000 US dollars - **Impairments**: 0 US dollars - **Interest expense on leases**: 2,757,000 US dollars - **Licensing and media costs**: 6,209,000 US dollars - **Selling, general and administrative**: 51,102,000 US dollars - **Oil and gas production costs**: 8,071,000 US dollars - **Insurance losses and underwriting expenses**: 29,955,000 US dollars - **Depreciation, depletion, and amortization**: 20,806,000 US dollars - **Interest expense on borrowings**: 11,183,000 US dollars - **Gain on sale of oil and gas properties**: negative 4,803,000 US dollars - **Revenue before reconciliation (calculated)**: 211,040,000 US dollars. Sum of the reported revenue categories before the separately reported reconciliation. - **Components above reported revenue (calculated)**: negative 5,035,000 US dollars. The disclosed components add up to more than reported revenue; this is the difference, calculated, not a reported item. ### 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. - Reported revenue categories plus the separately reported signed reconciliation equals consolidated revenue. ## Chart details: Revenue by Business Segment by Product and Service - Page: https://plicit.ai/financials/bh-a/fy2026-ytd-q2-income-statement/revenue-by-business-segment-by-product-and-service - Chart image: https://plicit.ai/charts/bh-a-fy2026-ytd-q2-revenue-by-business-segment-by-product-and-service-sankey.png Income statement for 2026-01-01 through 2026-06-30. View: Segments by Product and Service. Revenue uses this breakdown; costs and expenses retain the consolidated categories. - **Total revenues**: 206,005,000 US dollars - **Restaurant cost of sales**: 78,592,000 US dollars - **Gross profit (calculated)**: 127,413,000 US dollars - **Operating expenses (calculated)**: 125,280,000 US dollars - **Operating profit (calculated)**: 2,133,000 US dollars - **Total other income (expenses)**: 30,604,000 US dollars - **Earnings (loss) before income taxes**: 32,737,000 US dollars - **Income tax expense (benefit)**: 7,342,000 US dollars - **Net earnings (loss)**: 25,395,000 US dollars - **Brand Licensing**: 6,768,000 US dollars - **Insurance Segment**: 37,968,000 US dollars - **Oil And Gas Segment**: 20,396,000 US dollars - **Restaurant operations - Franchise partner fees**: 43,682,000 US dollars - **Restaurant operations - Other**: 4,720,000 US dollars - **Restaurant operations - Net sales**: 85,995,000 US dollars - **Restaurant operations - Franchise royalties and fees**: 6,476,000 US dollars - **Impairments**: 0 US dollars - **Interest expense on leases**: 2,757,000 US dollars - **Licensing and media costs**: 6,209,000 US dollars - **Selling, general and administrative**: 51,102,000 US dollars - **Oil and gas production costs**: 8,071,000 US dollars - **Insurance losses and underwriting expenses**: 29,955,000 US dollars - **Depreciation, depletion, and amortization**: 20,806,000 US dollars - **Interest expense on borrowings**: 11,183,000 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.