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Beancount
Learn Beancount syntax, features, and workflows for effective financial tracking
Portable Restroom Rental Bookkeeping: Why the Same Fleet Makes Money Two Completely Different Ways
How portable restroom rental companies should account for one fleet serving two revenue models — monthly construction contracts ($100–$300/unit) recognized ratably under ASC 606 versus lump-sum event rentals with deferred deposits — plus 2026 Section 179 expensing up to $2,560,000, 100% bonus depreciation, per-stop route costing, and seasonal cash flow budgeting.
Alphabet Q1 2026: Google Cloud Grows 63%, and a $37.7B Paper Gain Drives the EPS Beat
Alphabet's Q1 2026 revenue was $109.9B (+21.8% YoY) with Google Cloud accelerating to 63% growth and backlog above $460B, but the 82% jump in diluted EPS to $5.11 rests largely on a $37.7B other-income line — mostly unrealized marks on non-marketable equity securities. Backing out the $36.9B equity-securities gain leaves EPS near $2.76, roughly flat against last year's $2.81. Rebuilding the FY2022–Q1 2026 books in a public Beancount ledger shows exactly where the gain landed — non-marketable securities rose from $68.7B to $106.9B, not cash.
Amazon FY2025 Earnings: A Record $77.7B Profit — and AWS Now Generates 57% of It
Amazon's FY2025: $716.9B net sales (+12.4%) and a record $77.7B net income (+31.1%) — but operating income grew only 16.6%, with a $15.2B non-operating equity gain accounting for $7.0B after tax. AWS grew 19.7% to $128.7B and produced 57% of company operating income on 18% of revenue, while PP&E jumped $104.4B in a single year. Modeled line by line in a public Beancount ledger.
Apple's Best March Quarter Ever: $111.2B Revenue, a New $100B Buyback, and Retained Earnings Turn Positive Again
Apple's Q2 FY2026 revenue reached $111.2 billion (+17% YoY) with expanding margins across every geographic segment, and a new $100 billion buyback authorization pushed retained earnings positive for the first time since fiscal 2021. Full income statement and balance sheet, FY2021-Q2 FY2026, in a public Beancount ledger.
Broadcom FY2025 Earnings: $63.9B in Revenue, and a Net Income That Nearly Quadrupled to $23.1B
Broadcom's FY2025: $63.9B revenue (+23.9%) and GAAP net income of $23.1B, up 292% from $5.9B — but decomposing the $17.2B swing shows revenue growth explains only 72% of it, with roughly $4.8B coming from a tax provision flipping to a $397M benefit plus one-time restructuring and discontinued-operations reversals. The durable signals are Infrastructure Software's operating margin rebounding to 76.8%, above its pre-VMware baseline, and AI semiconductor revenue guided to roughly double to $8.2B. Rebuilt line by line in a public Beancount ledger, FY2021–FY2025.
Circle Q1 2026: $694M in Revenue, and Most of It Never Stays
Circle's Q1 2026 revenue was $694.1M (+20% YoY) with USDC in circulation at $77.0B, but $405.4M — 58.4% — went to distribution partners, leaving an RLDC margin of 41%. Reserve income is 94% of revenue, so the top line tracks short-term interest rates. Rebuilding Circle's books in a public Beancount ledger also shows FY2025 was a net-loss year (−$70M), driven by a one-time $503.4M IPO compensation charge in Q2.
Meta Q1 2026 Earnings: It Beat Every Number and the Stock Fell 7% Anyway
Meta Platforms' Q1 2026 revenue grew 33% to $56.3 billion and net income rose 61% to $26.8 billion, yet the stock fell about 7% after Meta raised full-year 2026 capex guidance to $125-145 billion, a $10 billion increase from the prior quarter's range.
Micron FY2026 Q3 Earnings: Revenue Rose 346%. The Cost of Making the Chips Rose 10%.
Micron's fiscal Q3 2026 revenue rose 345.7% to $41.46 billion while cost of goods sold rose only 10.5% to $6.40 billion, lifting GAAP gross margin from 37.7% to 84.6% and net income to $28.24 billion — a margin built on DRAM pricing, not cost structure, in a business that posted a negative 9.1% gross margin as recently as FY2023.
MiniMax FY2025 Earnings: $79M in Revenue, and a $1.9 Billion Loss That Isn't What It Looks Like
MiniMax's first annual report as a listed company shows FY2025 revenue of $79.0M (+158.9% YoY) and gross margin up to 25.4%, alongside an IFRS net loss of $1.87B — but $1.59B of that loss is a non-cash fair-value remeasurement of convertible redeemable preferred shares that converted to equity at the January 9, 2026 Hong Kong listing. Adjusted net loss grew only 2.7%, from $244.2M to $250.9M. A public Beancount ledger of FY2022–FY2025 shows exactly where the paper loss sits and why it disappears in FY2026.
NVIDIA Q1 FY2027: $81.6B Revenue, and $15.9B of Net Income That Isn't From Chips
NVIDIA's Q1 FY2027 revenue hit $81.6B (+85% YoY) and net income $58.3B (+211%), but $15.9B of that profit came from marking up its equity portfolio, not selling chips — core net income is closer to $42.4B. The quarter also retired the five-segment breakout for two platforms, Data Center (92% of revenue) and Edge Computing. Full income statement and balance sheet, FY2024–Q1 FY2027, in a public Beancount ledger.
Palantir Q1 2026 Earnings: An 85% Growth Rate, a 53% Net Margin, and a Balance Sheet That Still Says It Has Never Made Money
Palantir's Q1 2026 revenue grew 84.7% to $1.633 billion while total costs grew only 24%, lifting operating margin to 46.2% and net margin to 53.7% — a net margin that exceeds the operating margin because interest income adds $134.6 million and the effective tax rate is just 1.4%, against an accumulated deficit that still stands at $2.69 billion.
Robinhood Q1 2026 Earnings: Prediction Markets Just Overtook Crypto — and the Stock Got Punished Anyway
Robinhood's Q1 2026 revenue grew 15% to $1.07 billion and missed consensus, as a 47% collapse in crypto revenue was nearly offset by 320% growth in event-contracts (prediction market) revenue, which overtook crypto as a transaction-revenue line for the first time.