India’s corporate earnings rebound strongly as cooling inflation, tax cuts, and festive demand boost consumption and support a profit outlook.

• Brokerages expect accelerated double-digit profit growth in fiscal 2026’s second half as revenue breadth widens and consumption rebounds across sectors.
• September quarter BSE500 profits rose 16.6%, driven by oil marketing, telecom, metals, technology, lenders, cement, and capital goods strength overall.
• Mid-caps hit records on earnings strength while small-caps lag as higher misses persist despite festive demand boosting broader revenue momentum.