Allegion Q3 2026: $2.59 EPS Up 19% as Americas Non-Residential Surges and Outlook Rises
Allegion earned $2.59 per share in Q3 2026, up 19%, on 9.6% revenue growth led by Americas non-residential — and raised its full-year outlook.
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Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
AGNC Q3 2026: $1.40B Loss, Book Value −16.9% to $7.13
AGNC Q3 2026: a $1.36B net loss as $5.0B of unrealized losses cut tangible book 16.9% to $7.13, while $0.37 spread income covered the $0.36 dividend.
How the IRS Punishes C Corporations That Hoard Cash: The Two 20% Penalty Taxes, Explained
The IRS charges C corps an extra 20% for hoarding cash beyond business needs or earning 60%+ passive income — dividends and documented plans avoid both.
Will vs. Living Trust for Business Owners: Probate Costs, Privacy, Incapacity Planning, and Guardians
Probate takes ~16 months and 3-8% of the estate; a funded living trust skips both. How owners should weigh cost, privacy, incapacity, and guardians.
What Auditors Actually Test: Management Assertions, Walkthroughs, and Sampling
Auditors test five claims — existence, completeness, valuation, rights, disclosure — through confirmations, observation, and sampling. What each checks.
UniFirst Q4 FY2026: $1.90 EPS as Merger Costs Bite, With the Cintas Deal Nearing the Line
UniFirst earned $1.90 per share in Q4 as $14.4M of Cintas-merger costs weighed, while revenue grew 5% and the deal cleared US antitrust review.
SLB Q3 2026: Revenue +6% to $9.45B, Adjusted EPS $0.64 Beats on Sequential Rebound
SLB's Q3 revenue rose 6% to $9.45B with all regions growing sequentially, but adjusted EPS fell 7% to $0.64 as margins compressed year on year.
Revolving Credit Facilities vs. Term Loans: How Each Works and When Your Business Needs Each
A revolver charges interest only on what you draw and must be renewed; a term loan disburses once and amortizes — match short money to short needs.
How to Prorate Rent for a Mid-Month Move-In: Daily-Rate Formula, Banker's Month vs. Actual Days, and the Lease Clause That Prevents Disputes
Prorated rent is daily rate × days occupied — but the divisor changes the bill. Compare actual days vs. banker's month, plus the lease clause.
Project Estimate Template: What Every Estimate Must Include Before You Quote a Price
An estimate needs six sections — expiry, scope, line items, assumptions, exclusions, payment terms — or the price means different things to each side.
Pegasystems Q3 2026: $0.08 GAAP EPS as a $16M Settlement Bites, but Cloud ACV Grows 20%
Pega's GAAP profit fell 68% to $14.1M on a $16M litigation settlement and a tax swing, while cloud ACV grew 20% and backlog hit $2.0B.
Notes Payable vs. Accounts Payable: What Changes When a Supplier Bill Becomes a Signed Promise
Accounts payable is short-term supplier credit; notes payable is signed, interest-bearing debt split into current and long-term portions.