#plain-text-accounting
Discover the power of version-controlled, human-readable financial records
Alibaba's FY2027 Q1 (quarter ended June 30, 2026) posted RMB 268,953 million revenue (+9%) while GAAP net income fell 75% to RMB 10,444 million. AI Cloud and Compute Services revenue accelerated to +45% with adjusted EBITA up 133%, CapEx rose 75% to RMB 67,678 million, and free cash flow swung to a RMB 44,670 million outflow — every line reconciled FY2023–FY2027 Q1 in a public Beancount ledger kept in RMB millions.
Disney's FY2026 Q3: revenue $25.2B (+7%), total segment operating income $5.6B (+21%), and net income attributable to Disney of $2.64B. GAAP EPS fell 48% against a prior-year Hulu tax benefit while adjusted EPS rose 28% to $2.06. Experiences grew 10% to $9.97B with operating income +20%, Entertainment SVOD reached a 13% operating margin, and Sports operating income fell 17% on NBA/NHL postseason costs. Free cash flow of $3.1B backs a raised ≥$9B buyback — all tracked in a public Beancount ledger spanning FY2022–FY2026 Q3.
Estée Lauder FY2026: net sales $15.05B (+5% reported, +3% organic), net earnings $182M after a $1.13B loss, and adjusted EPS $2.51 (+66%). Fragrance grew 10% organic and mainland China 9%, gross margin expanded 150 bps to 75.5%, and the FY2027 adjusted operating margin guide was raised to 12.7%–13.5% — while the 6-point gap between 5.2% reported and 11.2% adjusted margin remains the story. Tracked in a public Beancount ledger spanning FY2022–FY2026.
Novo Nordisk's H1 2026 results — DKK 175.3B net sales, DKK 69.5B net profit, Q2 adjusted operating profit up 11% at CER — against full-year guidance of 0% to −6% adjusted growth. A double-entry Beancount breakdown of the 340B rebate bridge, DKK 6.3B impairments, and the GLP-1 franchise's shift from scarcity to pricing pressure.
Tencent's 2Q2026 earnings — RMB 204.8B revenue (+11% YoY), RMB 56.0B attributable profit (+0.7%), and capital expenditure up 176% to RMB 52.8B, pushing free cash flow to negative RMB 13.8B. A double-entry Beancount breakdown of segment growth, margins, and the AI compute build showing up in PP&E.
Workday's Q2 FY2027 earnings — $2.649B revenue (+12.8%), 11.8% GAAP operating margin, and $2.57 diluted EPS that triples the year-ago $0.84 because of a $374M deferred-tax asset from an intra-entity IP transfer worth $1.52 per share. A double-entry Beancount breakdown that posts the one-off tax benefit on its own ledger line.
Adobe FY2026 Q3: record $6.76B revenue (+13%) with subscription at $6.58B, GAAP net income $1.83B (+3%), AI-first ARR up more than 150%, and ending ARR of $27.5B against $7.09B of current deferred revenue — plus a December 1 CEO handover to Anil Chakravarthy — tracked in a public Beancount ledger where the income statement sums to zero and deferred revenue is asserted on the balance sheet.
Berkshire Hathaway reported $25.7B of Q2 2026 GAAP net income, but $10.9B was unrealized equity gains; operating earnings were $13.0B, cash and T-bills reached $365.5B, and insurance float hit $177.5B. A public Beancount ledger separates mark-to-market gains from operating results.
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.
A five-factor framework — 36-month total cost of ownership, time to value, differentiation, integration, and compliance risk — for deciding which SaaS financial tooling to buy and which to build, with a worked example at $20,000 MRR where buying a billing engine costs roughly $25,000–$45,000 against $50,000–$100,000+ to build one.
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.
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.
