BPC NewConnect Periodic report · PAP Biznes

BLACK Pearl SA (BPC) · Q2 2026 results

Share price: 0.21 zł · 2026-11-10

Results Q2 2026 vs Q2 2025 · year over year · published 14 Aug 2026 and 14 Aug 2025

Net loss widened year on year. The language turned more upbeat.

Only a basic analysis is available for this company at the moment.

1 · Numbers

Loss widened

Net income vs Q2 2025

Net income -71.5K vs -9.9K

Revenue −49.7%

Why Net income fell primarily due to high transport and audit costs.

2 · How the report reads

More upbeat

Language tone vs last period

Report language: upbeat for a company report — more upbeat than in Q2 2025.

Weak signal: formal report language, not a call.

3 · What stood out Nothing unusual flagged this period.

Read between the lines

No major shifts flagged this period.

Tone

How upbeat the language was, compared with other companiesiTone counts positive minus negative finance words, adjusted for length. Executives mostly speak positively, so the labels compare each call with every company's latest call: “typical” is the middle third, “very upbeat” the top tenth, “cautious” the bottom tenth.. Dot: Q2 2026. Ring: Q2 2025.

Report language Upbeat (was typical)

Upbeat for a company report — more upbeat than in Q2 2025. Periodic reports carry legally required risk wording, so their tone moves little and is a weak signal.

Full figures

PLN · PAP Biznes report (2026-08-14)

Metric Q2 2026 Q2 2025 Change
Revenue 2.0M 3.9M −49.7%
Operating income -46.3K -7.1K Loss widened
Net income -71.5K -9.9K Loss widened
P/E today 786.4 309.1 258.8 +50.3

Topics

Topics are drawn from the full report text, not management commentary.

Most discussed now

  • Receivables payable within a period of up to 12 months, b)
  • Tangible fixed assets with an initial unit value not exceeding PLN 10,000.00 are depreciated in a single lump sum in the month following…
  • The company applies the straight-line depreciation method for assets, starting from the month following the date of commissioning, in equal…
  • Lands acquired in connection with the construction constitute independent objects and their value is directly included in fixed assets.
  • The difference between the balance of deferred tax provisions and assets at the end and beginning of the reporting period affects the…

Faded since Q2 2025

  • Nothing dropped away.

Latest announcements

Official filings, newest first.