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Brookfield Corporation (BN) Q2 FY2026 Financial Statements: Revenue $19.41B, Net income attributable to shareholders $364.00M

CIK 0001001085 · NYSE · Latest period: Q2 FY2026 (ended 2026-06-30, 6-K accession 0001171843-26-005474) · Annual report: FY2025 40-F (filed 2026-03-18, accession 0001001085-26-000006) · Next expected filing: 6-K ~2026-11-12

More for Brookfield: Company index · 40-F and 6-K summary · 6-K filings and events

PeriodQ2 FY2026

Published

Brookfield Corporation reported consolidated revenue of $19.41 billion for Q2 FY2026, the quarter ended June 30, 2026, up 7.3% from a year earlier, and net income attributable to shareholders of $364 million, or $0.14 per diluted share, up from $272 million and $0.10. Distributable earnings, the non-IFRS measure of cash earnings Brookfield uses to judge its performance, were $1.55 billion ($0.66 per share), up 11.8% from a year earlier, with the increase coming from its asset management and wealth solutions businesses. Consolidated net income, which also includes the share belonging to non-controlling interests in the businesses Brookfield controls, was lower than a year earlier, mainly because fair value changes swung from a gain to a loss.

MetricAmountvs. year ago
Revenue$19,406,000,000up 7.3%
Net income attributable to shareholders$364,000,000up 33.8%
Diluted EPS$0.14up 40.0%
Distributable earnings$1,548,000,000up 11.8%
Distributable earnings per share$0.66up 11.9%

Figures link to the filing they came from. Wherever the SEC filing tags a number, that number is linked: click it and the filing opens at the exact line that prints it. Figures calculated here, such as margins, free cash flow and trailing-twelve-month totals, have no line in a filing to point to and are not linked.

About this file

TickerBN
CIK0001001085
CompanyBrookfield Corporation
Business typediversified_investment_holding_company
Schema templateconsolidated IFRS holding company: statement of operations, balance sheet and cash flow as Brookfield prints them, plus the company's own non-IFRS earnings measures (FFO, distributable earnings)
Reporting currencyUSD
Converted to USDno
Unitsactual US dollars (not millions); share counts in actual shares; per-share amounts in US dollars per Class A/B share

BN annual income statement, balance sheet and cash flow

FY2025FY2024
Period start2025-01-012024-01-01
Period end2025-12-312024-12-31
Period typefiscal yearfiscal year
Source accession40-F40-F
Income statement
Revenues75,100,000,00086,006,000,000
Direct costs-56,973,000,000-67,936,000,000
Other income and gains2,386,000,0001,247,000,000
Equity accounted income2,557,000,0002,729,000,000
Interest expense corporate borrowings-742,000,000-727,000,000
Interest expense non recourse borrowings-16,358,000,000-15,888,000,000
Corporate costs-78,000,000-76,000,000
Fair value changes-1,522,000,000-2,520,000,000
Income taxes-1,135,000,000-982,000,000
Net income3,235,000,0001,853,000,000
Net income attributable to shareholders1,307,000,000641,000,000
Net income attributable to noncontrolling interests1,928,000,0001,212,000,000
Diluted EPS0.490.20
Basic EPS0.510.21
Preferred share dividends-167,000,000-168,000,000
Net income available to common shareholders1,140,000,000473,000,000
Diluted net income available to common shareholders1,152,000,000485,000,000
Weighted average basic shares2,247,400,0002,267,300,000
Diluted shares2,367,800,0002,376,800,000
Non ifrs measures
Funds from operations5,692,000,0006,236,000,000
Distributable earnings before realizations5,386,000,0004,871,000,000
Distributable earnings6,008,000,0006,274,000,000
Dividends
Dividends paid per common share0.240.21
Cash flow
Operating cash flow10,958,000,0007,569,000,000
Financing cash flow21,687,000,00026,900,000,000
Investing cash flow-31,777,000,000-29,964,000,000
Depreciation and amortization10,379,000,0009,737,000,000
Acquisitions of property plant and equipment-14,752,000,000-11,172,000,000
Common shares repurchased-1,009,000,000-1,001,000,000
Distributions to common and preferred shareholders-719,000,000-663,000,000
Distributions to noncontrolling interests-15,465,000,000-7,815,000,000
Change in cash and cash equivalents868,000,0004,505,000,000
Income taxes paid2,225,000,0002,674,000,000
Interest paid14,516,000,00014,289,000,000
Balance sheet
Cash and cash equivalents16,242,000,00015,051,000,000
Other financial assets30,033,000,00025,887,000,000
Accounts receivable and other33,509,000,00030,218,000,000
Inventory8,849,000,0008,458,000,000
Assets classified as held for sale12,780,000,00010,291,000,000
Equity accounted investments79,881,000,00068,310,000,000
Investment properties85,613,000,000103,665,000,000
Property plant and equipment165,992,000,000153,019,000,000
Intangible assets38,496,000,00036,072,000,000
Goodwill43,355,000,00035,730,000,000
Deferred income tax assets4,221,000,0003,723,000,000
Total assets518,971,000,000490,424,000,000
Corporate borrowings14,301,000,00014,232,000,000
Accounts payable and other56,457,000,00055,502,000,000
Liabilities associated with assets held for sale5,891,000,0004,721,000,000
Non recourse borrowings of managed entities245,311,000,000220,560,000,000
Deferred income tax liabilities27,009,000,00025,267,000,000
Subsidiary equity obligations3,808,000,0004,759,000,000
Preferred equity4,090,000,0004,103,000,000
Noncontrolling interests118,308,000,000119,406,000,000
Common equity43,796,000,00041,874,000,000
Total equity166,194,000,000165,383,000,000
Shares outstanding2,244,703,6362,259,825,132

BN quarterly income statement, balance sheet and cash flow

Q2 2026Q2 2025
Fiscal quarter22
Period start2026-04-012025-04-01
Period end2026-06-302025-06-30
Period typethree monthsthree months
Source accession0001001085-26-0000210001001085-26-000021
Income statement
Revenues19,406,000,00018,083,000,000
Direct costs-14,939,000,000-13,915,000,000
Other income and gains375,000,00030,000,000
Equity accounted income723,000,000467,000,000
Interest expense corporate borrowings-189,000,000-188,000,000
Interest expense non recourse borrowings-4,288,000,000-4,065,000,000
Corporate costs-22,000,000-20,000,000
Fair value changes-27,000,000797,000,000
Income taxes-336,000,000-134,000,000
Net income703,000,0001,055,000,000
Net income attributable to shareholders364,000,000272,000,000
Net income attributable to noncontrolling interests339,000,000783,000,000
Diluted EPS0.140.10
Basic EPS0.140.10
Preferred share dividends-42,000,000-42,000,000
Net income available to common shareholders322,000,000230,000,000
Diluted net income available to common shareholders326,000,000233,000,000
Weighted average basic shares2,233,700,0002,244,300,000
Diluted shares2,352,700,0002,359,100,000
Non ifrs measures
Funds from operations1,196,000,0001,145,000,000
Distributable earnings before realizations1,427,000,0001,253,000,000
Distributable earnings1,548,000,0001,385,000,000
Distributable earnings before realizations per share0.610.53
Distributable earnings per share0.660.59
Dividends
Dividends paid per common share0.070.06
Balance sheet
Cash and cash equivalents14,885,000,000
Other financial assets32,519,000,000
Accounts receivable and other33,199,000,000
Inventory9,431,000,000
Assets classified as held for sale15,394,000,000
Equity accounted investments87,682,000,000
Investment properties84,239,000,000
Property plant and equipment164,923,000,000
Intangible assets37,156,000,000
Goodwill41,928,000,000
Deferred income tax assets4,159,000,000
Total assets525,515,000,000
Corporate borrowings14,711,000,000
Accounts payable and other54,488,000,000
Liabilities associated with assets held for sale9,218,000,000
Non recourse borrowings of managed entities250,271,000,000
Deferred income tax liabilities26,260,000,000
Subsidiary equity obligations3,931,000,000
Preferred equity4,088,000,000
Noncontrolling interests120,065,000,000
Common equity42,483,000,000
Total equity166,636,000,000
Shares outstanding2,233,003,705
Cash flow
Operating cash flow1,865,000,0002,011,000,000
Financing cash flow9,673,000,0005,117,000,000
Investing cash flow-10,907,000,000-5,909,000,000
Common shares repurchased-111,000,000-294,000,000
Distributions to common and preferred shareholders-202,000,000-180,000,000
Change in cash and cash equivalents631,000,0001,219,000,000
Depreciation and amortization2,711,000,0002,534,000,000
Supplementary sources
Press release0001171843-26-0054740001171843-26-005474
  • Cash flow basis. Three-month cash flows are derived, not printed: the Q2 2026 interim report presents its cash flow statement for the six months only, so each quarter's figure is the six-month amount (accession 0001001085-26-000021) less the three months ended March 31 printed in the Q1 2026 interim report (accession 0001001085-26-000015). Depreciation and amortization is the three-month figure printed in the Q2 2026 interim report's reconciliation of net income to FFO.
  • Balance sheet basis, Q2 2025. No balance sheet: the Q2 2026 interim report compares June 30, 2026 with December 31, 2025, not with June 30, 2025.

BN year-to-date income statement and cash flow

Six months ended June 30, 2026Six months ended June 30, 2025
Period start2026-01-012025-01-01
Period end2026-06-302025-06-30
Period typesix monthssix months
Source accession0001001085-26-0000210001001085-26-000021
Income statement
Revenues37,986,000,00036,027,000,000
Direct costs-29,077,000,000-27,365,000,000
Other income and gains448,000,000618,000,000
Equity accounted income2,062,000,000986,000,000
Interest expense corporate borrowings-372,000,000-367,000,000
Interest expense non recourse borrowings-8,456,000,000-8,047,000,000
Corporate costs-42,000,000-38,000,000
Fair value changes-70,000,000-27,000,000
Income taxes-734,000,000-517,000,000
Net income1,745,000,0001,270,000,000
Net income attributable to shareholders466,000,000345,000,000
Net income attributable to noncontrolling interests1,279,000,000925,000,000
Diluted EPS0.160.11
Basic EPS0.170.12
Preferred share dividends-86,000,000-82,000,000
Net income available to common shareholders380,000,000263,000,000
Diluted net income available to common shareholders387,000,000269,000,000
Weighted average basic shares2,238,000,0002,250,200,000
Diluted shares2,357,100,0002,367,000,000
Non ifrs measures
Funds from operations2,743,000,0002,686,000,000
Distributable earnings before realizations2,820,000,0002,554,000,000
Distributable earnings3,098,000,0002,934,000,000
Distributable earnings before realizations per share1.201.08
Distributable earnings per share1.321.24
Dividends
Dividends paid per common share0.140.12
Cash flow
Operating cash flow2,090,000,0003,705,000,000
Financing cash flow14,156,000,00011,889,000,000
Investing cash flow-16,903,000,000-17,233,000,000
Depreciation and amortization5,342,000,0004,989,000,000
Acquisitions of property plant and equipment-9,575,000,000-5,571,000,000
Common shares repurchased-549,000,000-863,000,000
Distributions to common and preferred shareholders-406,000,000-358,000,000
Distributions to noncontrolling interests-6,161,000,000-7,830,000,000
Change in cash and cash equivalents-657,000,000-1,639,000,000
Income taxes paid1,138,000,000897,000,000
Interest paid7,780,000,0007,080,000,000

BN trailing twelve month income statement and cash flow

Twelve months ended June 30, 2026
Period start2025-07-01
Period end2026-06-30
Period typetrailing twelve months
Source accession6-K
Income statement
Net income3,710,000,000
Net income attributable to shareholders1,428,000,000
Net income available to common shareholders1,257,000,000
Diluted net income available to common shareholders1,270,000,000
Weighted average basic shares2,240,800,000
Diluted shares2,362,100,000
Diluted EPS0.54
Revenues77,059,000,000
Preferred share dividends-171,000,000
Net income attributable to noncontrolling interests2,282,000,000
Non ifrs measures
Distributable earnings before realizations5,652,000,000
Distributable earnings before realizations per share2.39
Distributable earnings6,172,000,000
Distributable earnings per share2.61
Cash flow
Operating cash flow9,343,000,000
  • Figure sources. Net income, net income attributable to shareholders and to non-controlling interests, preferred share dividends, net income available to common shareholders, share counts, diluted EPS and distributable earnings are printed in the last-twelve-months columns of the Q2 2026 results press release (accession 0001171843-26-005474). Revenues and operating cash flow are derived as FY2025 (accession 0001001085-26-000006) plus the six months ended June 30, 2026 less the six months ended June 30, 2025 (accession 0001001085-26-000021).

Adjustments

Splits appliednone
Split noteBrookfield completed a three-for-two split of its Class A shares on October 9, 2025. The FY2025 annual report and both 2026 interim reports state that all share counts and per-share disclosures are presented on a post-split basis, so every share count and per-share figure here (FY2024 and Q2 2025 included) is already post-split as filed and no further adjustment was made. The December 2022 distribution of the asset management business predates every period in this record.
ADR ration/a
ADR noteNot an ADR: Brookfield's Class A Limited Voting Shares are listed directly on the NYSE and TSX under the symbol BN, so per-share figures are per Class A share.
FXNone. The consolidated statements are presented in US dollars.

Notes

  • Schema: Brookfield Corporation is a diversified investment holding company whose IFRS consolidated statements include the managed entities it controls but only partly owns. The record therefore follows Brookfield's own statement of operations (revenues, direct costs, other income and gains, equity accounted income, interest on corporate and non-recourse borrowings, corporate costs, fair value changes, income taxes) rather than a gross-margin template, and separates consolidated net income from the portion attributable to Brookfield shareholders.
  • Earnings per share: diluted EPS is struck on net income attributable to shareholders less preferred share dividends, plus the dilutive impact of exchangeable shares of an affiliate (diluted_net_income_available_to_common_shareholders), divided by Class A and Class B shares and share equivalents (diluted_shares). For Q2 2026 that is $326 million over 2,352.7 million shares, or $0.14.
  • Annual periods (FY2025 and FY2024) are taken from the audited consolidated financial statements in Exhibit 99.2 of the 2025 Form 40-F (accession 0001001085-26-000006). The same annual report was also furnished on Form 6-K (accession 0001001085-26-000008) and re-furnished on Form 6-K/A (accession 0001001085-26-000011), whose explanatory note says it corrects certain inadvertent clerical errors. The corrected cells are in the MD&A (the summary of quarterly results and one other MD&A table); the consolidated statements, the notes and the MD&A reconciliation used here are identical in the 40-F exhibit and the 6-K/A, so the figures cite the 40-F.
  • The current quarter (Q2 2026, three months ended June 30, 2026), the year-ago quarter (Q2 2025), the six-month year-to-date periods and the June 30, 2026 balance sheet come from the Q2 2026 interim report furnished on Form 6-K on August 17, 2026 (accession 0001001085-26-000021). The Q2 2026 results press release furnished on August 13, 2026 (accession 0001171843-26-005474) is used only for the last-twelve-months figures it alone prints.
  • The press release's summarized statement of operations presents direct costs excluding depreciation and amortization ($12,228 million in Q2 2026) with depreciation and amortization shown separately; this record follows the interim report's statement, in which direct costs ($14,939 million) include it. Likewise the press release's balance sheet folds assets and liabilities classified as held for sale into accounts receivable and other ($48,593 million) and accounts payable and other ($63,706 million); this record shows them on separate lines, as the interim report does.
  • Q2 2025 figures are the comparatives printed in the Q2 2026 interim report.
  • Quarterly cash flows are derived by subtracting the three months ended March 31 (Q1 2026 interim report, accession 0001001085-26-000015) from the six months ended June 30 (Q2 2026 interim report, accession 0001001085-26-000021). Q2 2026: operating 2,090 - 225 = 1,865; financing 14,156 - 4,483 = 9,673; investing (16,903) - (5,996) = (10,907); common shares repurchased (549) - (438) = (111); distributions to common and preferred shareholders (406) - (204) = (202); change in cash (657) - (1,288) = 631 (US$ millions). Q2 2025: operating 3,705 - 1,694 = 2,011; financing 11,889 - 6,772 = 5,117; investing (17,233) - (11,324) = (5,909); repurchased (863) - (569) = (294); distributions (358) - (178) = (180); change in cash (1,639) - (2,858) = 1,219. The $111 million of Q2 2026 repurchases agrees with the press release's statement that $111 million of shares were acquired in the open market during the quarter.
  • Trailing twelve months to June 30, 2026: net income ($3,710 million), net income attributable to shareholders ($1,428 million) and diluted EPS ($0.54) are printed in the press release; they equal FY2025 plus the first half of 2026 less the first half of 2025 (3,235 + 1,745 - 1,270 = 3,710). Revenues ($77,059 million) and operating cash flow ($9,343 million) are derived the same way.
  • Sign convention: costs, expenses, cash outflows and preferred share dividends are stored as negative numbers, as the statements print them in parentheses. Net income attributable to non-controlling interests is stored as a positive share of net income.
  • Balance sheet: Brookfield does not print a total-liabilities line, and none is derived here. Shares outstanding are issued and outstanding Class A and Class B shares, excluding Class A shares the company holds in respect of long-term compensation agreements (169,607,525 at June 30, 2026).
  • Non-IFRS measures (non_ifrs_measures) are Brookfield's own: funds from operations (FFO), distributable earnings before realizations, and distributable earnings (DE). They are proportionate to shareholders' interests and exclude amounts attributable to non-controlling interests. Per-share DE for Q2 and the first half comes from the Q2 2026 interim report's summary page; the annual report's reconciliation does not print annual per-share DE, so it is not shown for FY2025 or FY2024.
  • Beginning in Q1 2026 Brookfield calculates FFO for its asset management direct investments as the return on capital from cash distributions received. The Q2 2025 and first-half 2025 FFO shown here are the revised comparatives in the Q2 2026 interim report; FY2025 and FY2024 FFO are as reported in the 2025 annual report, on the earlier basis, so annual and 2026 FFO are not strictly comparable. DE totals are unaffected: FY2025 DE ($6,008 million) plus first-half 2026 ($3,098 million) less first-half 2025 ($2,934 million) equals the press release's last-twelve-months DE of $6,172 million.
  • Dividends are cash dividends paid per Class A and Class B share as printed in Brookfield's corporate dividends tables: $0.07 in Q2 2026 and $0.14 in the first half of 2026; $0.24 in FY2025 and $0.21 in FY2024 (post-split). The board declared a further $0.07 quarterly dividend payable September 29, 2026 (press release, accession 0001171843-26-005474).

Uncertainties

  • The three-month cash flow figures for Q2 2026 and Q2 2025 are derived by differencing the six-month and three-month statements, not printed; they rely on the Q1 2026 interim report's first-quarter columns not having been revised in the Q2 2026 report.
  • Annual FFO (FY2025, FY2024) is on Brookfield's pre-2026 basis for direct investments, while Q2 and first-half FFO for both years are on the revised basis; the annual report does not restate FY2025 FFO on the new basis.
  • Trailing-twelve-month revenues and operating cash flow are derived, not printed.

Company details

NameBROOKFIELD Corp /ON/
TickerBN
CIK0001001085
ExchangeNYSE
StateOntario, Canada
IncorporationOntario, Canada
SIC6512
OfficeReal Estate & Construction
IndustryOpeators of Nonresidential Buildings

Fiscal period

Fiscal year2026
Fiscal periodQ2
TagFY26Q2
Period end2026-06-30
Form6-K
Accession0001171843-26-005474
Fiscal year end1231
Sourcederived

Source filings

RoleCurrentFormFiscal yearFiscal periodTagPeriod endFiledAccessionSource
annualno40-F2025FYFY252025-12-312026-03-180001001085-26-000006reported
quarterlyyes6-K2026Q2FY26Q22026-06-302026-08-130001171843-26-005474derived

FAQ · Brookfield financial statements

How much did Brookfield Corporation earn in Q2 FY2026?

Brookfield Corporation reported net income attributable to shareholders of $364 million, or $0.14 per diluted share, for Q2 FY2026, the quarter ended June 30, 2026, up from $272 million and $0.10 a year earlier. Its consolidated net income, which also includes the share belonging to non-controlling interests, was lower than a year earlier, mainly because fair value changes swung from a gain to a loss.

What was Brookfield Corporation's revenue in Q2 FY2026?

Brookfield Corporation reported consolidated revenue of $19.41 billion for Q2 FY2026, the quarter ended June 30, 2026, up 7.3% from $18.08 billion a year earlier. Under IFRS this includes the full revenue of businesses Brookfield controls but only partly owns, so it is far larger than Brookfield's own economic share.

What were Brookfield Corporation's distributable earnings in Q2 FY2026?

Brookfield Corporation reported distributable earnings of $1.55 billion, or $0.66 per share, for Q2 FY2026, up 11.8% from $1.39 billion ($0.59 per share) a year earlier. Distributable earnings is Brookfield's own non-IFRS measure of the cash earnings available to its shareholders and excludes amounts attributable to non-controlling interests.

Where can I get Brookfield Corporation (BN) financial data in machine-readable form?

Ticker Scout publishes Brookfield Corporation's financial statements as JSON at https://tickerscout.ai/bn/financials.json, free, with no API key and no signup. The 40-F and 6-K narrative and the 6-K events digest are published as Markdown at https://tickerscout.ai/bn/narrative.md and https://tickerscout.ai/bn/events.md. Brookfield Corporation's SEC CIK is 0001001085. Every figure cites the SEC accession number it came from, so it can be checked against sec.gov.

When does Brookfield Corporation (BN) next file with the SEC?

Brookfield Corporation (BN) is expected to file its next Form 6-K with the SEC on or around November 12, 2026. That date is a projection rather than a company-announced date: it is derived from Brookfield Corporation's own filing history with the SEC, by taking the date the company filed the same fiscal period a year earlier and adding 52 weeks. The most recent periodic report on file is the 6-K for Q2 FY2026, the period ended 2026-06-30, SEC accession 0001171843-26-005474.

How this page was built

This page was built from six of Brookfield Corporation's own filings with the SEC, read one at a time. Nothing on it is taken from a pre-tagged dataset, a data vendor or another website. The figures are on the company's own fiscal calendar and in actual dollars, as the filings report them. Where the filings do not support a figure, the record says so instead of reporting a zero; this period names three such gaps.

A single company files thousands of pages with the SEC in a year, and no two companies file them the same way, so the reading and the assembly here are done by AI rather than by rules that break on the differences. Every pass is then audited back against the filings it came from before the page is published, and anything the filings do not support is left out and named rather than filled in. AI can still make mistakes. That is why the accession numbers are printed: the filing is the authority, and this page is a route to it.

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Built from Brookfield Corporation's SEC filings by Ticker Scout; accession numbers are cited throughout so every figure can be checked against sec.gov. Free to cite with attribution: Ticker Scout (tickerscout.ai). Not investment advice, see the Disclaimer.