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Plain-Text Accounting

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Best Buy FY2027 Q2 Earnings: Comps +4.1%, GAAP EPS +70%, and a $34M Tariff Assist

Best Buy FY2027 Q2: revenue $9.78B (+3.6%), enterprise comps +4.1%, GAAP diluted EPS $1.48 (+70%) versus adjusted $1.47 (+15%). Roughly $0.41 of the GAAP jump is last year's restructuring base effect, and ~$34M of IEEPA tariff refunds (~$0.12 per share) supplies about two-thirds of the adjusted EPS growth. FY27 comps guidance rises to 1.9–3.0% and adjusted EPS to $6.70–$6.90, while inventories climb 8.3% to $6.3B — all tracked in a public Beancount ledger spanning FY2022–FY2027Q2.

mike

best-buyfinancial-reportingfinancial-analysis

Circle Q2 2026: $701M of Reserve Income, and a $530M Swing That Wasn't Operations

Circle's Q2 2026 total revenue and reserve income was $701.3M (+7% YoY), with net income from continuing operations of $48.2M — a $530M YoY swing explained by last year's $503.4M IPO stock-compensation charge rolling off, not USDC demand. Period-end USDC circulation fell to $73.3B from $77.0B, distribution partners kept 58.8% of revenue, and ~$242M of ARC Token presale proceeds sit as deferred revenue ahead of the September 16 Arc mainnet, all reconstructed in Circle's public Beancount ledger.

mike

financial-reportingfinancial-analysisbeancount

Dick's Sporting Goods FY2026 Q2 Earnings: The First Full Foot Locker Quarter After a $2.5B Deal

DICK'S Sporting Goods FY2026 Q2: net sales $5,587M (+53% on the first full Foot Locker quarter), net income $315M (−17%), diluted EPS $3.50 (−26%) on ~9.6M deal shares. DICK'S Business comps grew +4.9% with World Cup lift while Foot Locker pro forma comps fell −3.6%; goodwill of $837M, intangibles of $763M, and up to $750M of contemplated unproductive-asset charges track the $2.5B integration — all in a public Beancount ledger spanning FY2021–FY2026Q2.

mike

dicks-sporting-goodsmergers-and-acquisitionsfinancial-reporting

Dollar General FY2026 Q2 Earnings: $550M Profit on a 127 bp Margin Bridge

Dollar General FY2026 Q2: net sales $11.29B (+5.2%), same-store sales +3.5% on traffic +2.0%, and net income $550M (+33.8%). Roughly 81 of the 127 basis points of gross-margin expansion to 32.6% came from tariff refunds after reinvestments, diluted EPS of $2.48 includes an estimated $0.25 refund benefit, and full-year net-sales growth guidance was raised to 4.0%–4.3% — all tracked in a public Beancount ledger spanning FY2021–FY2026Q2.

mike

dollar-generalfinancial-reportingfinancial-analysis

Lululemon FY2026 Q2 Earnings: The First Shrinking Quarter of a Growth Brand

Lululemon FY2026 Q2: net revenue $2.416B (−4%), comparable sales −9% with Americas at −12%, and net income $329M (−11%). The 60.5% gross margin includes 560 basis points from $134.5M of IEEPA tariff refunds, inventories sit at $1,711M near the cycle high, and full-year guidance was cut to $10.35–10.5B — all tracked in a public Beancount ledger spanning FY2021–FY2026Q2.

mike

lululemonfinancial-reportingfinancial-analysis

Salesforce FY2027 Q2 Earnings: $11.3B Revenue, Informatica Inside, and a $25B ASR

Salesforce FY2027 Q2: $11.3B revenue (+11%) with a stated $456M Informatica contribution, GAAP diluted EPS $4.29 (+119%) driven by $2.6B of strategic-investment gains over flat $2.33B operating income, and a $25B accelerated share repurchase that cut stockholders' equity by $20.8B — tracked in a public Beancount ledger asserting goodwill at $59.3B and treasury stock at $55.0B.

mike

salesforcefinancial-reportingfinancial-analysis

TJX FY2027 Q2 Earnings: $15.2B Sales, 13.3% Pretax — and a 1.4-Point Tariff Asterisk

TJX FY2027 Q2: net sales $15.18B (+5%), consolidated comps +4% above plan, and net income $1.52B. Reported pretax margin of 13.3% includes a 1.4-point net IEEPA tariff-refund benefit ($331M refunds less $112M compensation accruals); adjusted pretax margin is 11.9%, up 0.5 points, and adjusted diluted EPS is $1.22 versus $1.36 reported. Cash ended at $6.0B, inventories at $7.86B with per-store +2% — all tracked in a public Beancount ledger spanning FY2022–FY2027Q2.

mike

tjxfinancial-reportingfinancial-analysis
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