Interactive Brokers Q3 2026: $0.69 EPS Up 17% as Net Interest Hits $1.15B and Dividend Jumps 71%
Interactive Brokers earned $0.69 per share in Q3 2026, up 17%, as net interest income grew 19% to $1.15B — and hiked its dividend 71% to $0.15.
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Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
Guideline Public Company vs. Guideline Transaction Method: How Appraisers Value a Private Business
Appraisers value private companies off public trading multiples and past deals, then add a 20–40% control premium and subtract marketability discounts.
Going-Concern Assessment, Explained: Can Your Business Pay Its Bills for the Next Year?
Under ASC 205-40, management must test whether the business can pay its bills for a year after issuance — and disclose substantial doubt either way.
FRAND Licensing, Explained: How Fair, Reasonable, and Non-Discriminatory Promises Govern Standard-Essential Patents
FRAND commits standard-essential patent owners to license any implementer on fair terms — learn the royalty math and budget per-unit costs before you ship.
The Excess Earnings Method, Explained: How Appraisers Split Your Business Value Between Tangible Assets and Goodwill
The excess earnings method prices goodwill as profit above a fair return on tangible assets, capitalized at 15-20% — then adds tangibles for total value.
Equivalent Annual Cost, Explained: How to Compare Equipment and Projects With Unequal Lives
EAC annualizes each option's lifetime cost into a level yearly charge — lowest EAC wins, whatever the sticker prices say.
The Equal Pay Act, Explained: What Small Employers Owe Workers in Substantially Equal Jobs
The Equal Pay Act requires equal pay for substantially equal work — intent is irrelevant. The four-part test, the four defenses, and a six-step payroll audit.
Deferred Tax Assets and Liabilities, Explained: The Tax Your Books Already Know About
Deferred taxes are timing gaps between book income and IRS taxable income — depreciation creates future bills, reserves and NOLs create future savings.
Citizens Q3 2026: EPS $1.41 (+34%) on NII Surge and Lower Provision
Citizens Q3 2026: EPS jumped 34% to $1.41 as NII surged 12.6% to $1.68B and provision fell 19%, with efficiency improving to 60%.
BOK Financial Q3 2026: EPS $2.64 (+19%) as NII Grows 9.6%
BOK Financial Q3 2026: EPS rose 19% to $2.64 as NII grew 9.6% to $370M with zero provision, while brokerage fees halved and buybacks cut shares 3.9%.
BNY Q3 2026: EPS $2.34 (+24%) on $5.68B Revenue
BNY Q3 2026: EPS jumped 24% to $2.34 as fee revenue grew 12% and NII 15%; $63.4T in custody assets, $1.4B returned.
Ally Financial Q3 2026: $1.34 Adjusted EPS Up 16% as Auto Originations Hit $12.9B
Ally Financial earned an adjusted $1.34 per share in Q3 2026, up 16%, on record auto applications and $142B of retail deposits.