Cal-Maine Foods Financial Statements FY2022-FY2027Q1

Cal-Maine Foods, Inc. (CALM) Financial Statements in Beancount — Open Ledger

Cal-Maine Foods' income statement and balance sheet, FY2022 through FY2027Q1, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 10-Q filings and version-controlled in git. Part of the Open Ledger project on beancount.io.

Browse it live: beancount.io/ledger/open_ledger/cal-maine-foods

Latest analysis: Cal-Maine Q1 FY2027: Eggs Fall 59%, $199M Profit Turns to $59M Loss

Key Figures

Amounts in MUSD (millions of US dollars), exactly as the ledger records them.

What's Inside

Fiscal years end on the Saturday closest to May 31 (52/53-week years; fiscal 2023 had 53 weeks, every other covered year 52); SEC CIK 0000016160. FY2022–FY2026 come from Form 10-K filings and FY2027Q1 (13 weeks ended August 29, 2026) from the Form 10-Q, cross-checked against the earnings release (8-K Exhibit 99.1, 2026-09-30). Each period is recorded as originally filed, so later reclassifications of prior-year lines are not applied. Net income is net income (loss) attributable to Cal-Maine Foods, Inc., with the noncontrolling-interest share a labeled Income:OtherNet posting; the filings report no borrowings in any covered period, so the debt accounts carry no balance.

Quick Start

uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
  "SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"

Zero output from bean-check means the ledger is internally consistent: every
income statement sums to zero and every balance-sheet snapshot reconciles to
the filed totals. The query prints revenue by calendar year; income is a
credit, so it shows as a negative number. Open main.bean in Fava
or import it into beancount.io to explore it visually.

Methodology

• Balance sheet — pad / balance directives assert each period-end
  figure against the filing named in that period file's source banner.
• Income statement — one zero-sum transaction per period: Income
  negative (credit), Expenses positive (debit), with the arithmetic check in
  a comment directly above it.
• Unit — MUSD; 539.607 MUSD means 539.607 million US dollars.
• Additional accounts — Assets:Current:Inventory, Equity:TreasuryStock,
  Equity:NoncontrollingInterests, opened beyond the standard chart (see each
  account's open line in main.bean).
• Precision — the filings report USD thousands; amounts keep three
  decimals of MUSD, so every figure equals the filed number exactly.
• Cost of sales — one Expenses:CostOfRevenue posting per period, with the
  filing's own breakdown in the posting comment: farm production, processing
  and packaging, and outside egg purchases through FY2025; segment cost of
  sales from FY2026, when the company began reporting by segment.
• Income:OtherNet — separately labeled postings for the operating
  gain/loss lines (involuntary conversions, fixed-asset disposals), the
  filing's "Total other income" and the noncontrolling-interest share.
• Residual lines — Liabilities:Current:Other (dividends payable, accrued
  wages, income tax payable, accrued expenses) and Liabilities:NonCurrent:Other
  (deferred income taxes, other noncurrent liabilities) are itemized in each
  period file's comments and reconcile to the filed subtotals.

Analysis

• Cal-Maine Q1 FY2027: Eggs Fall 59%, $199M Profit Turns to $59M Loss — FY2027Q1

Corrections

Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.

About Open Ledger

Open Ledger is a growing library of public-company financial statements
published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.

Disclaimer

This ledger is an independent reconstruction of Cal-Maine Foods, Inc.'s publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by Cal-Maine Foods, Inc.; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.