General Motors Company Financial Statements FY2021-FY2026Q3

General Motors Company (GM) Financial Statements in Beancount — Open Ledger

General Motors' 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/general-motors

Latest analysis: General Motors FY2026 Q3 Earnings: Profit Nearly Triples to $3.3B — But the Guide Says Q4 Won't Repeat It

Key Figures

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

What's Inside

Fiscal years end December 31. All figures sourced from General Motors Company Form 10-K and Form 10-Q filings (SEC EDGAR, CIK 0001467858). GM is modeled from its consolidated statements exactly as filed: one balance sheet, one income statement, with the GM Financial captive finance arm visible as its own captions (finance receivables, equipment on operating leases) rather than a separate ledger. The 10-K folds goodwill into "goodwill and intangible assets, net", so that whole line sits on Assets:NonCurrent:IntangibleAssets; the Cruise stock-incentive-awards mezzanine line sits on Equity:Temporary:CruiseStockIncentiveAwards. Whole-million filing rounding ($1–2M gaps) is absorbed in labeled residual plugs, never estimates.

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; 50,015 MUSD means 50,015 million US dollars.
• Captive finance arm — Assets:Current:FinancingReceivables and
  Assets:NonCurrent:FinancingReceivables hold GM Financial's finance
  receivables, net of the allowance each face states;
  Assets:NonCurrent:EquipmentOnOperatingLeases holds its leased vehicles.
  Income:Revenue equals the filing's total net sales and revenue (Automotive
  plus GM Financial, split in the posting comment), and GM Financial's
  "interest, operating, and other expenses" bundle sits on Expenses:OtherNet
  as the filing's own line.
• Investments and intangibles — Assets:NonCurrent:LongTermInvestments
  holds "equity in net assets of nonconsolidated affiliates" (the China JVs
  and other equity-method stakes); the combined "goodwill and intangible
  assets, net" caption sits whole on Assets:NonCurrent:IntangibleAssets
  with Goodwill asserted at zero.
• Noncontrolling interests — deducted on Expenses:OtherNet as the filing
  does (added back when the filing reports a net loss attributable to NCI),
  with net income attributable to stockholders as the offset. The further
  bridge to common stockholders (subsidiary preferred dividends, Cruise
  preferred redemptions) is an equity distribution, noted per period, never
  an expense. Equity:Temporary:CruiseStockIncentiveAwards holds the
  mezzanine Cruise line, nil from FY2024.
• Named one-off — FY2026Q3 splits the $565M tax line into a $773M ordinary
  provision and the $208M discrete benefit the 10-Q's Note 14 quantifies.
• Rounding — where GM's own subtotals differ by $1–2M, residuals absorb
  the gap with the displayed-vs-posted math in the comment, and four income
  statements carry a labeled $1M display-rounding reconciliation posting.

Analysis

• General Motors FY2026 Q3 Earnings: Profit Nearly Triples to $3.3B — But the Guide Says Q4 Won't Repeat It — 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 General Motors Company'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 General Motors Company; 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.