Nubank Q2 2026 Earnings: The First $1B Quarter, 139M Customers and a 22.9% Net Interest Margin
Nubank earned $1.06B in Q2 2026, its first $1B quarter: 138.9M customers at a $1 monthly cost to serve, a 22.9% NIM and $6.59B of loss allowances.
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Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
Bingo, Raffles, and Pull-Tabs: When Nonprofit Gaming Owes UBIT
Nonprofit raffle and pull-tab income is taxable UBI unless the IRS bingo or 85% volunteer-labor exception applies — plus W-2G and Schedule G rules.
NIO Q2 2026 Earnings: A RMB 26M Non-GAAP Profit Inside a RMB 528M GAAP Loss
NIO's Q2 2026 revenue rose 69% to RMB 32.1B and vehicle margin hit 18.5%, yet a RMB 528M GAAP loss sits beneath a RMB 26M non-GAAP profit. Here's why.
Nigeria E-Invoicing for Medium Taxpayers: A Guide to the NRS Merchant-Buyer System
Nigerian firms with ₦1–5 billion turnover must clear B2B invoices on the NRS MBS platform since July 1, 2026; enforcement and penalties begin in Q1 2027.
Be the Bank: A Beginner's Guide to Mortgage Note Investing
Mortgage note investing is buying a loan below its unpaid balance. Underwrite to foreclosure, cap ITV at 60–70%, and hire a licensed servicer.
Maldives' Tourism Tax Just Hit 17%: A Bookkeeping Wake-Up Call for Guesthouses and Small Tour Operators
Maldives TGST rose to 17% on 1 July 2025 and reaches foreign sellers on 1 Oct 2026 — how guesthouses keep TGST, Green Tax and MIRA 206 returns right.
Luxembourg's 2026 Tax Package: The 20% Start-Up Credit, Higher Pension Bills, and the VAT Bar You Operate Under
Luxembourg's 2026 package adds a 20% start-up investor credit, lifts pension contributions to 8.5% each, and keeps the €50,000 VAT SME exemption.
Liquidated Damages in Construction Contracts: Daily Rates, Caps, and Negotiation
Liquidated damages = daily rate × days late. Cap them at 5–10% of contract price, define excusable delays, and book them under ASC 606, not as expenses.
Klarna Q2 2026 Earnings: $9M of Profit, a $69M Loan-Sale Gain and an $11.7B Deposit Base
Klarna earned $9M in Q2 2026 on $1.04B of revenue, but a $69M loan-sale gain did the work; $11.7B of deposits equal 120% of its $9.8B loan book.
Illinois SB 3019: The 10% Targeted Digital Ad Tax and Your 2027 Ad Budget
Illinois taxes targeted-ad providers 10% on gross receipts from Jan 1, 2027; agencies and sellers face higher CPMs without filing the tax.
Hims & Hers Q2 2026 Earnings: Revenue Up 38% to $753M as GAAP Swings to an $86M Loss
Hims & Hers grew Q2 2026 revenue 38% to $753M with 2.9M subscribers, but GLP-1 costs cut gross margin to 64% and a $47.5M legal charge drove an $86M loss.
General Mills Q1 FY2027: A $1B Yogurt Gain Hides an 11% Real Profit Drop
General Mills' Q1 FY2027 operating profit fell 63%, but $1.05B was last year's yogurt-sale gain; adjusted profit fell 11% as North America Retail sales slid 7%.