Bongaigaon Refinery & Petrochemicals has posted a net profit of Rs 26.15 crore for the quarter ended 31 December 2005 (Q3 FY 05-06) as compared to Rs 133.62 crore for the quarter ended 31 December 2004 (Q3 FY 04-05). Total income (net of excise) has increased from Rs 1,179.75 crore in Q3 FY 04-05 to Rs 1,598.44 crore for Q3 FY 05-06.