Citigroup Inc. Financial Statements FY2021-FY2026Q3

Citigroup Inc. (C) Financial Statements in Beancount — Open Ledger

Citigroup's income statement and balance sheet, FY2021 through FY2026Q3, 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/citigroup

Latest analysis: Citigroup Q3 2026 Earnings: $2.85 EPS on the Best Q3 Revenue in a Decade

Key Figures

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

What's Inside

Fiscal years end December 31 (SEC CIK 831001). FY2021–FY2025 come from Form 10-K filings and FY2026Q3 is the three months to September 30, 2026, from the 8-K earnings-release supplement (unaudited; no 10-Q was filed). The chart is adapted for a money-center bank: all revenue is booked in Income:Revenue, the provision for credit losses and for benefits and claims in Expenses:CostOfRevenue and total operating expenses in Expenses:OperatingExpenses, with resale agreements, brokerage receivables and payables, trading assets and liabilities, investment securities, loans and the loan-loss allowance, deposits, repurchase agreements and noncontrolling interests in their own accounts; discontinued operations sit in Expenses:DiscontinuedOperations and the filing's NCI deduction in Expenses:OtherNet, so net income is the attributable Citigroup amount. The ~$1.7B FDIC special assessment (FY2023) and the $726M Mexico goodwill impairment (FY2025) are isolated as their own postings. Each annual is modeled from its own 10-K as filed, so two retrospective changes step the series: the FY2022 10-K broke premises and equipment out of Other assets and re-split consumer vs corporate loans, and the FY2025 10-K presents interchange fees net of processing fees, restating FY2024/FY2023 revenue and opex down equally (net income unchanged) — see the Comparability note in main.bean.

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; 23,845 MUSD means 23,845 million US dollars.
• Additional accounts — Assets:Current:TradingAssets,
  Assets:NonCurrent:InvestmentSecurities,
  Assets:NonCurrent:LongTermInvestments, Assets:NonCurrent:Loans,
  Assets:NonCurrent:LoanAllowance, Liabilities:Current:Deposits,
  Liabilities:Current:RepurchaseAgreements,
  Liabilities:Current:TradingLiabilities, Equity:NoncontrollingInterests,
  Expenses:OperatingExpenses, Expenses:DiscontinuedOperations, opened beyond
  the standard chart (see each account's open line in main.bean).
• Named one-offs — the FY2023 FDIC special assessment (~$1.7B) and the FY2025
  Mexico goodwill impairment ($726M) are second postings on
  Expenses:OperatingExpenses with the 10-K citation; each pair sums to the
  filed operating-expense total. All other divestiture-related items stay inside
  their totals with banner comments.

Analysis

• Citigroup Q3 2026 Earnings: $2.85 EPS on the Best Q3 Revenue in a Decade — FY2026Q3

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 Citigroup 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 Citigroup 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.