The series of flops continued and next came SRK's home production Billu. The film earned Rs 23.65 crore during its first six weeks, but it was rated as a flop. It opened to good reviews. While reviewing the film, Derek Elley of Variety stated: "Bigtime Bollywood meets small-town India with quietly entertaining, finally moving results in Billu. Simple tale of friendship cleverly manages to bring together superstar Shah Rukh Khan, in full-on pin-up mode, with Irrfan Khan, who's developed into one of the industry's best character actors, in a movie that straddles both mainstream Hindi cinema and more specialty fare. It was reportedly a remake of Rajinikanth's Kuselan."