#plain-text-accounting
Discover the power of version-controlled, human-readable financial records
PepsiCo Q2 2026: $23B revenue, $2.59B net income, EPS +137% YoY even as North America beverage volume fell 4% — tracked via public Beancount ledger FY2021–FY2026Q2.
AMD Q2 2026: $11.5B revenue (+50% YoY) as data-center sales more than double to $6.7B, gross margin 54%, operating leverage returns — tracked via public Beancount ledger.
Coinbase Q2 2026: $1.22B revenue misses as transaction fees fall 18.5% while subscriptions hold — Everything Exchange diversification barely tested — tracked via public Beancount ledger.
Eli Lilly Q2 2026: $12.2B revenue, $8.38 adjusted EPS, raises full-year guide to $85–87B as GLP-1 sales compound — tracked via public Beancount ledger.
Shopify's Q2 2026 (quarter ended June 30, 2026) reported GMV of $115.6B up 32% YoY, revenue of $2.8B up 34%, net income of $420M at a 15.0% net margin, and an 18% free-cash-flow margin — its twelfth consecutive positive-FCF quarter — reconciled line by line in a public Beancount ledger.
Spotify's Q2 2026 report put revenue at EUR 4.2 billion (+33.3% year over year), crossed 300 million Premium subscribers for the first time, and set a record 30.1% gross margin — while the EUR 670 million Q3 operating-income guide landed roughly EUR 80 million below consensus. Every figure is reconciled in a public Beancount ledger covering FY2021 through FY2026Q2.
Adyen H1 2026 results: net revenue €1.30B (up 19%), processed volume €803.8B (up 24%), take rate down to 16.2 bps after first tiered pricing in 20 years.
Airbnb's FY2026 Q2 revenue rose 16.5% to $3.6B and net income grew 27% to $816M, but sales and marketing jumped 26.6% — a double-entry breakdown of operating leverage, the ~16% take rate, and the $12.2B in customer funds behind the seasonal balance-sheet peak.
Apple's fiscal Q3 2026 (June quarter) delivered $109.4B revenue (+16% YoY), $2.02 diluted EPS (+29%), and a 50.1% gross margin — roughly 2 points of it a one-time tariff refund worth $0.11 of EPS. iPhone, Mac and Services each set June quarter records, every geography grew double digits, and the full FY2021–FY2026Q3 income statements and balance sheets sit in a public Beancount ledger.
Palantir's FY2026 Q2 revenue surged 93% to $1.935 billion as U.S. commercial revenue jumped 149% to $764 million, lifting GAAP operating margin to 47% and forcing full-year guidance to $8.15 billion (+82% YoY) — the second straight quarter of accelerating hypergrowth at software's most debated valuation.
A comic shop is three businesses sharing a register—non-returnable new issues, long-tail back issues, and consignment—so split them in your chart of accounts, book prepaid pull lists as deferred revenue, and capitalize grading fees into inventory instead of expensing them.
Selling business equipment? IRS Publication 544 explains how depreciation recapture under Section 1245 turns gain into ordinary income on Form 4797.
