Texas Instruments Q3 2026 Earnings: Revenue +28% to $6.06B as Free Cash Flow Hits $8.4B
Texas Instruments Q3 2026: revenue rose 28% to $6.06B, operating margin hit 47.5%, and TTM free cash flow reached $8.4B as capex fell 46%.
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Plain-text accounting insights, tutorials, and updates from the Beancount.io team.
Subsidiary Ledgers and Control Accounts, Explained: How AR and AP Subledgers Keep Detail Out of the General Ledger — Posting, Reconciliation, and What an Out-of-Balance Subledger Means
The AR control balance must equal every customer balance added up — when it doesn't, a posting went to the wrong place. How the tie-out works.
Quitclaim Deed vs. Warranty Deed: What Each Transfer Actually Promises, the Six Title Covenants, and Why Your Lender Insists on a Warranty
A warranty deed warrants clean title back through every prior owner; a quitclaim warrants nothing — which is why lenders fund only the first.
Purchase Orders, Explained: What a PO Must Include, Blanket Orders, Matching, and Numbering
A purchase order becomes binding when the supplier accepts it — by signature or shipment. What to include, blanket POs, and 2- vs 3-way matching.
Profitability Index, Explained: How to Rank Capital Projects by Present Value per Dollar Invested
Profitability index is the present value of inflows over the initial investment — fund projects above 1.0, highest PI first when the budget is capped.
P&G Q1 FY2027 Earnings: $23.3B Sales, a $1.4B Commodity Warning, and Cash for Thorne
P&G Q1 FY2027: sales rose 4% to $23.3B on 2.4% volume growth, but gross margin fell 160 bps and a $1.4B commodity headwind looms as Thorne closes.
Nonprofit Financial Statements Under FASB 958, Explained: The Two Net Asset Classes, the Liquidity Disclosure Donors Read, and How the Statement of Activities Differs From a P&L
ASU 2016-14 cut nonprofit net assets to two classes and added a liquidity note naming spendable funds — read the columns and the note before the total.
NextEra Energy Q3 2026 Earnings: Why $2.28 GAAP EPS Is Really $1.24
NextEra Q3 2026 GAAP EPS of $2.28 nearly doubled on $3B of unrealized rate-hedge gains; adjusted EPS rose 9.7% to $1.24 on FPL rate base and a 36.7 GW backlog.
Negotiable Instruments, Explained: What Makes a Check, Note, or Draft Negotiable Under UCC Article 3
A check or note is negotiable when it passes UCC Article 3's six tests — and clean paper lets a buyer collect free of the original deal's disputes.
Municipal Bonds, Explained: How Federal Tax Exemption Works, GO vs. Revenue Bonds, Tax-Equivalent Yield Math, and the AMT and De Minimis Traps
Muni interest is federally tax-free under Section 103, but AMT and the de minimis discount rule can tax it. GO vs. revenue bonds and TEY math, explained.
Molina Healthcare Q3 2026 Earnings: The $0.89 Quarter Betting on a Medicaid Turn
Molina Healthcare Q3 2026: adjusted EPS fell 52% to $0.89 as the medical care ratio rose 30bp to 92.9%, yet the $5.25 guide holds on 2027 Medicaid rates.
Lockheed Martin Q3 2026 Earnings: $292B Backlog and the Munitions Ramp
Lockheed Martin Q3 2026: sales up 11% to $20.7B and EPS 14% to $7.97 as a $52.5B PAC-3 award lifted backlog to a record $292B, yet free cash flow fell 10%.