CSX Corporation Financial Statements FY2024-FY2026Q3

CSX Corporation (CSX) Financial Statements in Beancount — Open Ledger

CSX's income statement and balance sheet, FY2024 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/csx

Latest analysis: CSX Q3 2026 Earnings: Record $4.02B Revenue as Diesel Hits $4.24

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 0000277948). FY2024–FY2025 come from each year's audited Form 10-K; FY2026Q3 comes from the same-day Form 10-Q, whose full face statements carry the complete equity split — no undisaggregated equity anywhere in this ledger. The second railroad ledger in the fleet, beside Union Pacific: properties (track, locomotives, railcars) are about five-sixths of total assets, materials and supplies sit on Assets:Current:Inventory, and CSX retires repurchased shares, so there is no treasury stock account. The defining arc is the trucking subsidiary Quality Carriers — $108M and $164M of goodwill impairments in FY2024 and FY2025, fully impaired as of September 2025 — which posts on its own labeled lines (see Methodology).

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; 4,017 MUSD means 4,017 million US dollars.
• Additional accounts — Assets:Current:Inventory,
  Assets:NonCurrent:LongTermInvestments,
  Assets:NonCurrent:OperatingLeaseRightOfUse,
  Liabilities:NonCurrent:OperatingLeases, Equity:NoncontrollingInterests,
  Expenses:Interest, opened beyond the standard chart (see each account's
  open line in main.bean).
• Named one-offs — the Quality Carriers goodwill impairments post
  separately on Expenses:CostOfRevenue ($108M in FY2024 per 10-K Note 19,
  $164M in FY2025 per 10-K Note 18), as do the FY2024 gains on property
  dispositions ($11M, their own face line that year). Every split sums to its
  filed line.
• Goodwill split — the filing prints one combined "Goodwill and Other
  Intangible Assets" caption; the annuals split it per Note 18/19 and the
  quarter derives it by exact identity (see that file's banner).

Analysis

• CSX Q3 2026 Earnings: Record $4.02B Revenue as Diesel Hits $4.24 — 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 CSX Corporation'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 CSX Corporation; 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.