BP p.l.c. filed a Form 6-K with the U.S. Securities and Exchange Commission for the month of October 2026, reporting third-quarter and nine-month financial results for the period ended 30 September 2026.

Key Highlights

  • Underlying RC profit (Q3 2026): $8,458 million, compared with $5,732 million in the second quarter 2026 and $2,210 million in the third quarter 2025.
  • Profit attributable to BP shareholders (Q3 2026): $4,696 million, up from $3,911 million in Q2 2026 and $1,161 million in Q3 2025.
  • Operating cash flow (Q3 2026): $14,829 million, compared with $7,786 million for the same period in 2025.
  • Net debt: $13,870 million at the end of Q3 2026, down from $22.2 billion at the end of the fourth quarter 2025.
  • Finance debt: $55,366 million at end of Q3 2026, compared with $58.0 billion at the end of Q4 2025.
  • Announced dividend per ordinary share: 8.660 cents for Q3 2026, versus 8.320 cents for Q3 2025.
  • Nine-month underlying RC profit: $17,388 million for January-September 2026, compared with $5,944 million for the same period in 2025.

BP's Third-Quarter 2026 Financial Results: Segment and Cash Flow Detail

According to the filing, BP p.l.c. (NYSE:BP) reported an underlying replacement cost (RC) profit of $8,458 million for the third quarter 2026. The company disclosed that the profit for the period attributable to bp shareholders was $4,696 million, which was adjusted for inventory holding gains of $2.0 billion (pre-tax) and a net adverse impact of adjusting items of $5.9 billion (pre-tax) to arrive at the underlying RC profit figure. Adjusting items included, according to the filing, "adverse pre-tax fair value accounting effects of $0.5 billion and pre-tax net impairments of $4.1 billion."

The filing reported third-quarter results across three segments. Gas and low carbon energy posted an underlying RC profit before interest and tax of $3.2 billion for Q3 2026, compared with $2.1 billion in Q2 2026, reflecting, the company disclosed, "higher realizations which include the impact of changes in non-Henry Hub natural gas marker prices" and a significantly higher gas marketing and trading result. Oil production and operations reported an underlying RC profit before interest and tax of $3.5 billion for Q3 2026, compared with $3.6 billion in Q2 2026, with lower liquids realizations partly offset by lower exploration write-offs, according to the filing. Customers and products reported an underlying RC profit before interest and tax of $6.9 billion for Q3 2026, compared with $5.0 billion in Q2 2026, driven by significantly higher realized refining margins and stronger commercial optimization, as disclosed.

Capital expenditure for Q3 2026 was $3,036 million, compared with $3,381 million for Q3 2025, according to the filing. For the nine months ended 30 September 2026, operating cash flow totaled $28,547 million versus $16,891 million for the same period in 2025. Underlying RC profit per ADS for Q3 2026 was $3.26, compared with $0.85 for Q3 2025. The filing notes that RC profit, underlying RC profit, net debt, and related per-share measures are non-IFRS measures. The filing also states that its commentary "contains forward-looking statements and should be read in conjunction with the cautionary statement on page 39."

What Was Disclosed

BP p.l.c. filed a Form 6-K covering its third-quarter and nine-month financial results for the period ended 30 September 2026, disclosing profit, underlying RC profit, operating cash flow, segment performance, net debt, capital expenditure, and dividend figures.