Reliance Q2 FY27 Result Decoded: EPS ₹18.88 aur EBITDA ₹62,409 Cr Kaise Bane? (Hindi)

Reliance Industries Ltd के unaudited consolidated results (quarter ended 30-Sep-2026, Board meeting 30-Oct-2026) की हर line – formula और असली figures के साथ। Covered: Value of sales vs revenue from operations (GST recovered), other income, cost of materials, purchases, change in inventories, PBT, current vs deferred tax, share of associates/JVs, owners vs non-controlling interest, OCI (reclassified vs not), EPS basic & diluted (₹18.88), EBITDA ₹62,409 cr & EBIT ₹47,094 cr, segment EBITDA reconciliation, all 12 reported ratios (DSCR, ISCR, D/E, current ratio, LT debt to WC, current liability ratio, debt to assets, debtors & inventory turnover, operating & net margin), balance sheet movements, H1 cash flow & free cash flow, notes (NCDs, Jio Platforms IPO, one-off other income) and the joint auditors' limited review report (SRE 2410, unmodified conclusion, other-matter paragraphs). All figures from the company's filed results PDF. Ratios marked 'our working' are computed by us and are not reported by the company. Educational content – not investment advice. Chapters: 00:00 Welcome to Commerce-IQ 00:09 Hook – result at a glance 00:45 Reading the result document 01:26 Income – top line 02:18 Expenses & change in inventories 03:58 Profit, tax, EBITDA & EBIT 05:55 Owners vs NCI, OCI & EPS 08:28 All 12 ratios – worked 10:57 Balance sheet & cash flow 12:40 Segments 13:24 Notes to the result 14:06 Auditors' review report 15:16 Key learnings 15:54 Quiz EBITDA = PBT 38,613 + finance costs 8,481 + D&A 15,315 = ₹62,409 cr • EPS = owners' profit 25,548 ÷ ~1,353 crore shares = ₹18.88 Subscribe to Commerce-IQ for Ind AS, Income Tax and accounting lessons for CA, CMA, B.Com and working accountants. #Reliance #RelianceResults #EPS #EBITDA #FinancialAnalysis #CommerceIQ #StockMarket #Accounting