Published
{
"ticker": "BN",
"cik": "0001001085",
"company": "Brookfield Corporation",
"business_type": "diversified_investment_holding_company",
"schema_template": "consolidated 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_currency": "USD",
"converted_to_usd": false,
"units": "actual US dollars (not millions); share counts in actual shares; per-share amounts in US dollars per Class A/B share",
"units_notes_seen": {
"FY2025 40-F (Exhibit 99.2) consolidated balance sheets": "AS AT DEC. 31 (MILLIONS)",
"FY2025 40-F (Exhibit 99.2) consolidated statements of operations": "FOR THE YEARS ENDED DEC. 31 (MILLIONS, EXCEPT PER SHARE AMOUNTS)",
"FY2025 40-F (Exhibit 99.2) consolidated statements of cash flows": "FOR THE YEARS ENDED DEC. 31 (MILLIONS)",
"FY2025 40-F (Exhibit 99.2) earnings per share note": "FOR THE YEARS ENDED DEC. 31 (MILLIONS) - share counts in millions",
"FY2025 40-F (Exhibit 99.2) shares outstanding table": "AS AT DEC. 31 - share counts printed in full (actual shares)",
"FY2025 40-F (Exhibit 99.2) MD&A reconciliation of net income to DE and FFO": "FOR THE YEARS ENDED DEC. 31 (MILLIONS)",
"FY2025 40-F (Exhibit 99.2) corporate dividends table": "Distribution per Security (US dollars per share, adjusted for the three-for-two split)",
"Q2 2026 interim report consolidated balance sheets": "(UNAUDITED) AS AT JUN. 30, 2026 AND DEC. 31, 2025 (MILLIONS)",
"Q2 2026 interim report consolidated statements of operations": "(UNAUDITED) FOR THE PERIODS ENDED JUNE 30 (MILLIONS, EXCEPT PER SHARE AMOUNTS) | Three Months Ended | Six Months Ended",
"Q2 2026 interim report consolidated statements of cash flows": "(UNAUDITED) FOR THE SIX MONTHS ENDED JUNE 30 (MILLIONS)",
"Q2 2026 interim report earnings per share note": "FOR THE PERIODS ENDED JUN. 30 (MILLIONS) | Three Months Ended | Six Months Ended - share counts in millions",
"Q2 2026 interim report shares outstanding table": "AS AT JUN. 30, 2026 AND DEC. 31, 2025 - share counts printed in full (actual shares)",
"Q2 2026 interim report MD&A reconciliation of net income to DE and FFO": "FOR THE PERIODS ENDED JUNE 30, 2026 (MILLIONS) | Three Months Ended | Six Months Ended",
"Q2 2026 interim report summary page (per-share DE, dividends)": "TOTAL (MILLIONS, EXCEPT PER SHARE AMOUNTS) / PER SHARE",
"Q1 2026 interim report consolidated statements of cash flows": "(UNAUDITED) FOR THE THREE MONTHS ENDED MAR. 31 (MILLIONS)",
"Q2 2026 results press release operating results and earnings per share tables": "UNAUDITED For the periods ended June 30 (US$ millions, except per share amounts) | Three Months Ended | Last Twelve Months Ended"
},
"adjustments": {
"splits_applied": [],
"split_note": "Brookfield 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_ratio": null,
"adr_note": "Not 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.",
"fx": "None. The consolidated statements are presented in US dollars."
},
"annual": [
{
"fiscal_year": 2025,
"label": "FY2025",
"period_start": "2025-01-01",
"period_end": "2025-12-31",
"period_type": "fiscal year",
"source_accession": "0001001085-26-000006",
"income_statement": {
"revenues": 75100000000,
"direct_costs": -56973000000,
"other_income_and_gains": 2386000000,
"equity_accounted_income": 2557000000,
"interest_expense_corporate_borrowings": -742000000,
"interest_expense_non_recourse_borrowings": -16358000000,
"corporate_costs": -78000000,
"fair_value_changes": -1522000000,
"income_taxes": -1135000000,
"net_income": 3235000000,
"net_income_attributable_to_shareholders": 1307000000,
"net_income_attributable_to_noncontrolling_interests": 1928000000,
"diluted_eps": 0.49,
"basic_eps": 0.51,
"preferred_share_dividends": -167000000,
"net_income_available_to_common_shareholders": 1140000000,
"diluted_net_income_available_to_common_shareholders": 1152000000,
"weighted_average_basic_shares": 2247400000,
"diluted_shares": 2367800000
},
"non_ifrs_measures": {
"funds_from_operations": 5692000000,
"distributable_earnings_before_realizations": 5386000000,
"distributable_earnings": 6008000000
},
"dividends": {
"dividends_paid_per_common_share": 0.24
},
"cash_flow": {
"operating_cash_flow": 10958000000,
"financing_cash_flow": 21687000000,
"investing_cash_flow": -31777000000,
"depreciation_and_amortization": 10379000000,
"acquisitions_of_property_plant_and_equipment": -14752000000,
"common_shares_repurchased": -1009000000,
"distributions_to_common_and_preferred_shareholders": -719000000,
"distributions_to_noncontrolling_interests": -15465000000,
"change_in_cash_and_cash_equivalents": 868000000,
"income_taxes_paid": 2225000000,
"interest_paid": 14516000000
},
"balance_sheet": {
"cash_and_cash_equivalents": 16242000000,
"other_financial_assets": 30033000000,
"accounts_receivable_and_other": 33509000000,
"inventory": 8849000000,
"assets_classified_as_held_for_sale": 12780000000,
"equity_accounted_investments": 79881000000,
"investment_properties": 85613000000,
"property_plant_and_equipment": 165992000000,
"intangible_assets": 38496000000,
"goodwill": 43355000000,
"deferred_income_tax_assets": 4221000000,
"total_assets": 518971000000,
"corporate_borrowings": 14301000000,
"accounts_payable_and_other": 56457000000,
"liabilities_associated_with_assets_held_for_sale": 5891000000,
"non_recourse_borrowings_of_managed_entities": 245311000000,
"deferred_income_tax_liabilities": 27009000000,
"subsidiary_equity_obligations": 3808000000,
"preferred_equity": 4090000000,
"noncontrolling_interests": 118308000000,
"common_equity": 43796000000,
"total_equity": 166194000000,
"shares_outstanding": 2244703636
}
},
{
"fiscal_year": 2024,
"label": "FY2024",
"period_start": "2024-01-01",
"period_end": "2024-12-31",
"period_type": "fiscal year",
"source_accession": "0001001085-26-000006",
"income_statement": {
"revenues": 86006000000,
"direct_costs": -67936000000,
"other_income_and_gains": 1247000000,
"equity_accounted_income": 2729000000,
"interest_expense_corporate_borrowings": -727000000,
"interest_expense_non_recourse_borrowings": -15888000000,
"corporate_costs": -76000000,
"fair_value_changes": -2520000000,
"income_taxes": -982000000,
"net_income": 1853000000,
"net_income_attributable_to_shareholders": 641000000,
"net_income_attributable_to_noncontrolling_interests": 1212000000,
"diluted_eps": 0.2,
"basic_eps": 0.21,
"preferred_share_dividends": -168000000,
"net_income_available_to_common_shareholders": 473000000,
"diluted_net_income_available_to_common_shareholders": 485000000,
"weighted_average_basic_shares": 2267300000,
"diluted_shares": 2376800000
},
"non_ifrs_measures": {
"funds_from_operations": 6236000000,
"distributable_earnings_before_realizations": 4871000000,
"distributable_earnings": 6274000000
},
"dividends": {
"dividends_paid_per_common_share": 0.21
},
"cash_flow": {
"operating_cash_flow": 7569000000,
"financing_cash_flow": 26900000000,
"investing_cash_flow": -29964000000,
"depreciation_and_amortization": 9737000000,
"acquisitions_of_property_plant_and_equipment": -11172000000,
"common_shares_repurchased": -1001000000,
"distributions_to_common_and_preferred_shareholders": -663000000,
"distributions_to_noncontrolling_interests": -7815000000,
"change_in_cash_and_cash_equivalents": 4505000000,
"income_taxes_paid": 2674000000,
"interest_paid": 14289000000
},
"balance_sheet": {
"cash_and_cash_equivalents": 15051000000,
"other_financial_assets": 25887000000,
"accounts_receivable_and_other": 30218000000,
"inventory": 8458000000,
"assets_classified_as_held_for_sale": 10291000000,
"equity_accounted_investments": 68310000000,
"investment_properties": 103665000000,
"property_plant_and_equipment": 153019000000,
"intangible_assets": 36072000000,
"goodwill": 35730000000,
"deferred_income_tax_assets": 3723000000,
"total_assets": 490424000000,
"corporate_borrowings": 14232000000,
"accounts_payable_and_other": 55502000000,
"liabilities_associated_with_assets_held_for_sale": 4721000000,
"non_recourse_borrowings_of_managed_entities": 220560000000,
"deferred_income_tax_liabilities": 25267000000,
"subsidiary_equity_obligations": 4759000000,
"preferred_equity": 4103000000,
"noncontrolling_interests": 119406000000,
"common_equity": 41874000000,
"total_equity": 165383000000,
"shares_outstanding": 2259825132
}
}
],
"quarterly": [
{
"fiscal_year": 2026,
"fiscal_quarter": 2,
"label": "Q2 2026",
"period_start": "2026-04-01",
"period_end": "2026-06-30",
"period_type": "three months",
"source_accession": "0001001085-26-000021",
"income_statement": {
"revenues": 19406000000,
"direct_costs": -14939000000,
"other_income_and_gains": 375000000,
"equity_accounted_income": 723000000,
"interest_expense_corporate_borrowings": -189000000,
"interest_expense_non_recourse_borrowings": -4288000000,
"corporate_costs": -22000000,
"fair_value_changes": -27000000,
"income_taxes": -336000000,
"net_income": 703000000,
"net_income_attributable_to_shareholders": 364000000,
"net_income_attributable_to_noncontrolling_interests": 339000000,
"diluted_eps": 0.14,
"basic_eps": 0.14,
"preferred_share_dividends": -42000000,
"net_income_available_to_common_shareholders": 322000000,
"diluted_net_income_available_to_common_shareholders": 326000000,
"weighted_average_basic_shares": 2233700000,
"diluted_shares": 2352700000
},
"non_ifrs_measures": {
"funds_from_operations": 1196000000,
"distributable_earnings_before_realizations": 1427000000,
"distributable_earnings": 1548000000,
"distributable_earnings_before_realizations_per_share": 0.61,
"distributable_earnings_per_share": 0.66
},
"dividends": {
"dividends_paid_per_common_share": 0.07
},
"balance_sheet": {
"cash_and_cash_equivalents": 14885000000,
"other_financial_assets": 32519000000,
"accounts_receivable_and_other": 33199000000,
"inventory": 9431000000,
"assets_classified_as_held_for_sale": 15394000000,
"equity_accounted_investments": 87682000000,
"investment_properties": 84239000000,
"property_plant_and_equipment": 164923000000,
"intangible_assets": 37156000000,
"goodwill": 41928000000,
"deferred_income_tax_assets": 4159000000,
"total_assets": 525515000000,
"corporate_borrowings": 14711000000,
"accounts_payable_and_other": 54488000000,
"liabilities_associated_with_assets_held_for_sale": 9218000000,
"non_recourse_borrowings_of_managed_entities": 250271000000,
"deferred_income_tax_liabilities": 26260000000,
"subsidiary_equity_obligations": 3931000000,
"preferred_equity": 4088000000,
"noncontrolling_interests": 120065000000,
"common_equity": 42483000000,
"total_equity": 166636000000,
"shares_outstanding": 2233003705
},
"cash_flow": {
"operating_cash_flow": 1865000000,
"financing_cash_flow": 9673000000,
"investing_cash_flow": -10907000000,
"common_shares_repurchased": -111000000,
"distributions_to_common_and_preferred_shareholders": -202000000,
"change_in_cash_and_cash_equivalents": 631000000,
"depreciation_and_amortization": 2711000000
},
"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.",
"supplementary_sources": {
"press_release": "0001171843-26-005474"
}
},
{
"fiscal_year": 2025,
"fiscal_quarter": 2,
"label": "Q2 2025",
"period_start": "2025-04-01",
"period_end": "2025-06-30",
"period_type": "three months",
"source_accession": "0001001085-26-000021",
"income_statement": {
"revenues": 18083000000,
"direct_costs": -13915000000,
"other_income_and_gains": 30000000,
"equity_accounted_income": 467000000,
"interest_expense_corporate_borrowings": -188000000,
"interest_expense_non_recourse_borrowings": -4065000000,
"corporate_costs": -20000000,
"fair_value_changes": 797000000,
"income_taxes": -134000000,
"net_income": 1055000000,
"net_income_attributable_to_shareholders": 272000000,
"net_income_attributable_to_noncontrolling_interests": 783000000,
"diluted_eps": 0.1,
"basic_eps": 0.1,
"preferred_share_dividends": -42000000,
"net_income_available_to_common_shareholders": 230000000,
"diluted_net_income_available_to_common_shareholders": 233000000,
"weighted_average_basic_shares": 2244300000,
"diluted_shares": 2359100000
},
"non_ifrs_measures": {
"funds_from_operations": 1145000000,
"distributable_earnings_before_realizations": 1253000000,
"distributable_earnings": 1385000000,
"distributable_earnings_before_realizations_per_share": 0.53,
"distributable_earnings_per_share": 0.59
},
"dividends": {
"dividends_paid_per_common_share": 0.06
},
"cash_flow": {
"operating_cash_flow": 2011000000,
"financing_cash_flow": 5117000000,
"investing_cash_flow": -5909000000,
"common_shares_repurchased": -294000000,
"distributions_to_common_and_preferred_shareholders": -180000000,
"change_in_cash_and_cash_equivalents": 1219000000,
"depreciation_and_amortization": 2534000000
},
"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.",
"supplementary_sources": {
"press_release": "0001171843-26-005474"
},
"balance_sheet_basis": "No balance sheet: the Q2 2026 interim report compares June 30, 2026 with December 31, 2025, not with June 30, 2025."
}
],
"year_to_date": {
"label": "Six months ended June 30, 2026",
"period_start": "2026-01-01",
"period_end": "2026-06-30",
"period_type": "six months",
"source_accession": "0001001085-26-000021",
"prior_year_comparative": {
"label": "Six months ended June 30, 2025",
"period_start": "2025-01-01",
"period_end": "2025-06-30",
"period_type": "six months",
"source_accession": "0001001085-26-000021",
"income_statement": {
"revenues": 36027000000,
"direct_costs": -27365000000,
"other_income_and_gains": 618000000,
"equity_accounted_income": 986000000,
"interest_expense_corporate_borrowings": -367000000,
"interest_expense_non_recourse_borrowings": -8047000000,
"corporate_costs": -38000000,
"fair_value_changes": -27000000,
"income_taxes": -517000000,
"net_income": 1270000000,
"net_income_attributable_to_shareholders": 345000000,
"net_income_attributable_to_noncontrolling_interests": 925000000,
"diluted_eps": 0.11,
"basic_eps": 0.12,
"preferred_share_dividends": -82000000,
"net_income_available_to_common_shareholders": 263000000,
"diluted_net_income_available_to_common_shareholders": 269000000,
"weighted_average_basic_shares": 2250200000,
"diluted_shares": 2367000000
},
"non_ifrs_measures": {
"funds_from_operations": 2686000000,
"distributable_earnings_before_realizations": 2554000000,
"distributable_earnings": 2934000000,
"distributable_earnings_before_realizations_per_share": 1.08,
"distributable_earnings_per_share": 1.24
},
"dividends": {
"dividends_paid_per_common_share": 0.12
},
"cash_flow": {
"operating_cash_flow": 3705000000,
"financing_cash_flow": 11889000000,
"investing_cash_flow": -17233000000,
"depreciation_and_amortization": 4989000000,
"acquisitions_of_property_plant_and_equipment": -5571000000,
"common_shares_repurchased": -863000000,
"distributions_to_common_and_preferred_shareholders": -358000000,
"distributions_to_noncontrolling_interests": -7830000000,
"change_in_cash_and_cash_equivalents": -1639000000,
"income_taxes_paid": 897000000,
"interest_paid": 7080000000
}
},
"income_statement": {
"revenues": 37986000000,
"direct_costs": -29077000000,
"other_income_and_gains": 448000000,
"equity_accounted_income": 2062000000,
"interest_expense_corporate_borrowings": -372000000,
"interest_expense_non_recourse_borrowings": -8456000000,
"corporate_costs": -42000000,
"fair_value_changes": -70000000,
"income_taxes": -734000000,
"net_income": 1745000000,
"net_income_attributable_to_shareholders": 466000000,
"net_income_attributable_to_noncontrolling_interests": 1279000000,
"diluted_eps": 0.16,
"basic_eps": 0.17,
"preferred_share_dividends": -86000000,
"net_income_available_to_common_shareholders": 380000000,
"diluted_net_income_available_to_common_shareholders": 387000000,
"weighted_average_basic_shares": 2238000000,
"diluted_shares": 2357100000
},
"non_ifrs_measures": {
"funds_from_operations": 2743000000,
"distributable_earnings_before_realizations": 2820000000,
"distributable_earnings": 3098000000,
"distributable_earnings_before_realizations_per_share": 1.2,
"distributable_earnings_per_share": 1.32
},
"dividends": {
"dividends_paid_per_common_share": 0.14
},
"cash_flow": {
"operating_cash_flow": 2090000000,
"financing_cash_flow": 14156000000,
"investing_cash_flow": -16903000000,
"depreciation_and_amortization": 5342000000,
"acquisitions_of_property_plant_and_equipment": -9575000000,
"common_shares_repurchased": -549000000,
"distributions_to_common_and_preferred_shareholders": -406000000,
"distributions_to_noncontrolling_interests": -6161000000,
"change_in_cash_and_cash_equivalents": -657000000,
"income_taxes_paid": 1138000000,
"interest_paid": 7780000000
}
},
"trailing_twelve_months": {
"label": "Twelve months ended June 30, 2026",
"period_start": "2025-07-01",
"period_end": "2026-06-30",
"period_type": "trailing twelve months",
"source_accession": "0001171843-26-005474",
"income_statement": {
"net_income": 3710000000,
"net_income_attributable_to_shareholders": 1428000000,
"net_income_available_to_common_shareholders": 1257000000,
"diluted_net_income_available_to_common_shareholders": 1270000000,
"weighted_average_basic_shares": 2240800000,
"diluted_shares": 2362100000,
"diluted_eps": 0.54,
"revenues": 77059000000,
"preferred_share_dividends": -171000000,
"net_income_attributable_to_noncontrolling_interests": 2282000000
},
"non_ifrs_measures": {
"distributable_earnings_before_realizations": 5652000000,
"distributable_earnings_before_realizations_per_share": 2.39,
"distributable_earnings": 6172000000,
"distributable_earnings_per_share": 2.61
},
"cash_flow": {
"operating_cash_flow": 9343000000
},
"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)."
},
"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."
],
"headline": {
"period": "Q2 FY2026",
"period_end_words": "June 30, 2026",
"metrics": [
{
"label": "Revenue",
"format": "usd",
"value": 19406000000,
"text": "$19.41 billion",
"exact": "$19,406,000,000",
"compact": "$19.41B",
"abs": "$19.41 billion",
"prior_value": 18083000000,
"prior": "$18.08 billion",
"priorabs": "$18.08 billion",
"yoy": "up 7.3%",
"source": {
"array": "quarterly",
"field": "income_statement.revenues",
"index": 0,
"period_label": "Q2 2026",
"period_end": "2026-06-30",
"period_start": "2026-04-01",
"span_days": 90,
"source_accession": "0001001085-26-000021",
"prior_index": 1,
"prior_period_label": "Q2 2025",
"prior_period_end": "2025-06-30",
"prior_period_start": "2025-04-01",
"prior_span_days": 90,
"prior_source_accession": "0001001085-26-000021",
"gap_days": 365
}
},
{
"label": "Net income attributable to shareholders",
"format": "usd",
"value": 364000000,
"text": "$364 million",
"exact": "$364,000,000",
"compact": "$364.00M",
"abs": "$364 million",
"prior_value": 272000000,
"prior": "$272 million",
"priorabs": "$272 million",
"yoy": "up 33.8%",
"source": {
"array": "quarterly",
"field": "income_statement.net_income_attributable_to_shareholders",
"index": 0,
"period_label": "Q2 2026",
"period_end": "2026-06-30",
"period_start": "2026-04-01",
"span_days": 90,
"source_accession": "0001001085-26-000021",
"prior_index": 1,
"prior_period_label": "Q2 2025",
"prior_period_end": "2025-06-30",
"prior_period_start": "2025-04-01",
"prior_span_days": 90,
"prior_source_accession": "0001001085-26-000021",
"gap_days": 365
}
},
{
"label": "Diluted EPS",
"format": "eps",
"value": 0.14,
"text": "$0.14",
"exact": "$0.14",
"compact": "$0.14",
"abs": "$0.14",
"prior_value": 0.1,
"prior": "$0.10",
"priorabs": "$0.10",
"yoy": "up 40.0%",
"source": {
"array": "quarterly",
"field": "income_statement.diluted_eps",
"index": 0,
"period_label": "Q2 2026",
"period_end": "2026-06-30",
"period_start": "2026-04-01",
"span_days": 90,
"source_accession": "0001001085-26-000021",
"prior_index": 1,
"prior_period_label": "Q2 2025",
"prior_period_end": "2025-06-30",
"prior_period_start": "2025-04-01",
"prior_span_days": 90,
"prior_source_accession": "0001001085-26-000021",
"gap_days": 365
}
},
{
"label": "Distributable earnings",
"format": "usd",
"value": 1548000000,
"text": "$1.55 billion",
"exact": "$1,548,000,000",
"compact": "$1.55B",
"abs": "$1.55 billion",
"prior_value": 1385000000,
"prior": "$1.39 billion",
"priorabs": "$1.39 billion",
"yoy": "up 11.8%",
"source": {
"array": "quarterly",
"field": "non_ifrs_measures.distributable_earnings",
"index": 0,
"period_label": "Q2 2026",
"period_end": "2026-06-30",
"period_start": "2026-04-01",
"span_days": 90,
"source_accession": "0001001085-26-000021",
"prior_index": 1,
"prior_period_label": "Q2 2025",
"prior_period_end": "2025-06-30",
"prior_period_start": "2025-04-01",
"prior_span_days": 90,
"prior_source_accession": "0001001085-26-000021",
"gap_days": 365
}
},
{
"label": "Distributable earnings per share",
"format": "eps",
"value": 0.66,
"text": "$0.66",
"exact": "$0.66",
"compact": "$0.66",
"abs": "$0.66",
"prior_value": 0.59,
"prior": "$0.59",
"priorabs": "$0.59",
"yoy": "up 11.9%",
"source": {
"array": "quarterly",
"field": "non_ifrs_measures.distributable_earnings_per_share",
"index": 0,
"period_label": "Q2 2026",
"period_end": "2026-06-30",
"period_start": "2026-04-01",
"span_days": 90,
"source_accession": "0001001085-26-000021",
"prior_index": 1,
"prior_period_label": "Q2 2025",
"prior_period_end": "2025-06-30",
"prior_period_start": "2025-04-01",
"prior_span_days": 90,
"prior_source_accession": "0001001085-26-000021",
"gap_days": 365
}
}
],
"summary": "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.",
"qa": [
{
"q": "How much did Brookfield Corporation earn in Q2 FY2026?",
"a": "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."
},
{
"q": "What was Brookfield Corporation's revenue in Q2 FY2026?",
"a": "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."
},
{
"q": "What were Brookfield Corporation's distributable earnings in Q2 FY2026?",
"a": "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."
}
]
},
"company_details": {
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"CIK": "0001001085",
"Exchange": "NYSE",
"State": "Ontario, Canada",
"Incorporation": "Ontario, Canada",
"SIC": "6512",
"Office": "Real Estate & Construction",
"Industry": "Opeators of Nonresidential Buildings"
},
"next_filing": {
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"predicted_type": "6-K"
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"fiscal_period": "Q2",
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"filed": "2026-03-18",
"accession": "0001001085-26-000006",
"url": "https://www.sec.gov/Archives/edgar/data/1001085/000100108526000006/bn-20251231.htm",
"source": "reported"
},
{
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}