FactSet Financial Statements FY2022-FY2026

FactSet Research Systems Inc. (FDS) Financial Statements in Beancount — Open Ledger

FactSet's income statement and balance sheet, FY2022 through FY2026, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 10-K and 8-K earnings release filings and version-controlled in git. Part of the Open Ledger project on beancount.io.

Browse it live: beancount.io/ledger/open_ledger/factset

Latest analysis: FactSet FY2026: GAAP EPS Missed at $14.57, Adjusted Beat at $18.01

Key Figures

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

What's Inside

Fiscal years end August 31; SEC CIK 0001013237. FY2022 through FY2025 come from each year's audited Form 10-K, as originally filed. FY2026 comes from the unaudited fourth-quarter earnings release furnished on Form 8-K on September 30, 2026: the fiscal 2026 Form 10-K had not been filed when the period was added, and it supersedes the release once it is. That release presents stockholders' equity as a single total, so FY2026 equity is one Equity:UndisaggregatedParent balance rather than an estimated split. The ledger records US GAAP only; the company's adjusted (non-GAAP) measures are not entries.

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; 2,476.256 MUSD means 2,476.256 million US dollars.
• Additional accounts — Assets:NonCurrent:OperatingLeaseRightOfUse,
  Liabilities:Current:OperatingLeases,
  Liabilities:NonCurrent:OperatingLeases, Equity:TreasuryStock,
  Equity:UndisaggregatedParent, 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.
• FY2026 equity — the earnings release gives total stockholders' equity
  (2,001.866 MUSD) and no components. Equity:UndisaggregatedParent holds
  that total, and Equity:CommonStockAndAPIC, Equity:TreasuryStock,
  Equity:RetainedEarnings and Equity:OtherComprehensiveIncome are asserted
  at zero for that date. Zero there means "included in the total", not that
  retained earnings or treasury stock disappeared; the split returns when the
  Form 10-K is filed.
• Asset impairments — an operating-expense line of its own in the
  FY2022–FY2024 Form 10-K filings (64.272, 25.946 and 4.677 MUSD), recorded
  as a second labeled posting on Expenses:SellingGeneralAdministrative. The
  fiscal 2025 Form 10-K folds the caption into selling, general and
  administrative; operating income is the same either way.
• Expenses:OtherNet — interest expense, interest income and the filing's
  "other income (expense), net" as separate labeled postings. The fiscal 2022
  Form 10-K shows a single "interest expense, net" line, recorded as filed.
• Residual lines — Assets:Current:Other (prepaid taxes, prepaid expenses
  and other current assets), Assets:NonCurrent:Other (deferred tax assets,
  other assets), Liabilities:Current:Other (accrued compensation, current
  taxes payable, dividends payable) and Liabilities:NonCurrent:Other
  (deferred tax liabilities, non-current deferred revenues, taxes payable,
  other liabilities) are itemized in each period file's comments and reconcile
  to the filed subtotals.
• Deferred revenue — Liabilities:Current:DeferredRevenue is the current
  caption only; the small non-current portion sits in
  Liabilities:NonCurrent:Other.
• Unposted accounts — the filings show no separate research and
  development line, so Expenses:ResearchAndDevelopment carries no balance.

Analysis

• FactSet FY2026: GAAP EPS Missed at $14.57, Adjusted Beat at $18.01 — FY2026

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 FactSet Research Systems 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 FactSet Research Systems 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.