H&M Q3 2026: Operating Profit Up 23% on Flat Sales, 1.6 Points One-Off
H&M's Q3 2026 operating profit rose 23% to SEK 6,037M on 0.3% sales growth; strip out 1.6 margin points of one-off tariff effects and it's ~4%.
Blog
Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
Getting Paid by Foreign Buyers: How to Choose the Right Export Payment Method
Match the payment method to each deal — cash in advance, LC, documentary collection, or insured open account — so one default never wipes out your margin.
Freezer Beef Pays Better Than the Sale Barn — If You Price It Like a Business
Price freezer beef per pound of hanging weight, sell the live animal — not the meat — at custom-exempt lockers, and beat the sale barn on paper first.
Selling Packaged Food? The FDA Label Rules and Small-Business Exemptions That Decide What Goes on the Package
Small food businesses with under $500,000 in sales can skip the Nutrition Facts panel, but identity, ingredients, allergens, and net weight stay mandatory.
Farm Drainage Tile Contractor Bookkeeping: Bid by the Foot, Because the Acre Lies to You
Bid drainage tile by the foot: 30-foot spacing doubles footage per acre versus 60-foot. Price the outlet separately, and use Section 179 on the plow.
FactSet FY2026: GAAP EPS Missed at $14.57, Adjusted Beat at $18.01
FactSet's FY2026 GAAP EPS of $14.57 missed guidance while adjusted EPS of $18.01 beat it. We walk the $126.0M gap between the two net incomes, item by item.
You Overpaid an Employee — Here's How to Get It Back Without Breaking the Law
An overpaid employee owes you the net, not the gross — recover it with written consent, IRS same-year corrections, and no dip below minimum wage.
Earnest Money Deposits for Small Business Property Buyers: Applied, Refunded, or Forfeited
A forfeited deposit on business property is usually a deductible loss — capital or ordinary — while the IRS bars any deduction on a personal home.
Dog Treat Bakery Bookkeeping: Licenses, Labels, Farmers Market Cash, and Shelf-Life Shrinkage
Pet treats are animal feed, not cottage food: budget the feed license, AAFCO labels, per-bag labor cost, and shrinkage before your first market day.
Pay Their Tuition or Medical Bills Directly and Owe Zero Gift Tax: How the Section 2503(e) Exclusion Works
IRS Section 2503(e) excludes direct tuition and medical payments from gift tax entirely — no cap, no Form 709, and room and board don't qualify.
Colorado's HB26-1088: How the New Fraudulent-Filing Law Protects Your Business Name
Colorado HB26-1088 voids unpaid filings, bans fraudulent registered agents, and fast-tracks scam-entity dissolution — effective August 12, 2026.
Cintas Q1 FY2027: 51.5% Gross Margin on $3.01B, With UniFirst Pending
Cintas Q1 FY2027 revenue rose 10.9% to $3.01B with a record 51.5% gross margin; five years of filings show which cost lines moved it.