概要
General Motors Company Financial Statements FY2021-FY2026Q3
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.… 元帳ノート
資金移動
勘定カテゴリ別の月次収入と支出
最近のアクティビティ
仕訳を考慮した元帳のアクティビティ
収入対費用
期間別データ
| 期間 | 収入 | 費用 | 純利益 |
|---|---|---|---|
| 2021-12-31 | 131,346 MUSD | 121,327 MUSD | 10,019 MUSD |
| 2022-01-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2022-02-28 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2022-03-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2022-04-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2022-05-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2022-06-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2022-07-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2022-08-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2022-09-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2022-10-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2022-11-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2022-12-31 | 159,004 MUSD | 149,070 MUSD | 9,934 MUSD |
| 2023-01-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-02-28 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-03-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-04-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-05-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-06-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-07-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-08-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-09-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-10-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-11-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2023-12-31 | 173,859 MUSD | 163,732 MUSD | 10,127 MUSD |
| 2024-01-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-02-29 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-03-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-04-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-05-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-06-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-07-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-08-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-09-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-10-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-11-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2024-12-31 | 188,699 MUSD | 182,691 MUSD | 6,008 MUSD |
| 2025-01-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-02-28 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-03-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-04-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-05-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-06-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-07-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-08-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-09-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-10-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-11-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2025-12-31 | 186,554 MUSD | 183,857 MUSD | 2,697 MUSD |
| 2026-01-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2026-02-28 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2026-03-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2026-04-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2026-05-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2026-06-30 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2026-07-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2026-08-31 | -0 MUSD | 0 MUSD | -0 MUSD |
| 2026-09-30 | 50,522 MUSD | 47,187 MUSD | 3,335 MUSD |
貸借対照表
内訳
| アカウント | 金額 | 合計に対する割合 |
|---|---|---|
| Assets:NonCurrent:PropertyPlantEquipment | 54,798 MUSD | 18.95% |
| Assets:NonCurrent:Other | 31,639 MUSD | 10.94% |
| Assets:NonCurrent:LongTermInvestments | 5,379 MUSD | 1.86% |
| Assets:NonCurrent:IntangibleAssets | 4,276 MUSD | 1.48% |
| Assets:NonCurrent:FinancingReceivables | 44,979 MUSD | 15.55% |
| Assets:NonCurrent:EquipmentOnOperatingLeases | 32,244 MUSD | 11.15% |
| Assets:Current:ShortTermInvestments | 4,609 MUSD | 1.59% |
| Assets:Current:Other | 8,831 MUSD | 3.05% |
| Assets:Current:Inventory | 15,640 MUSD | 5.41% |
| Assets:Current:FinancingReceivables | 46,453 MUSD | 16.06% |
| Assets:Current:Cash | 23,196 MUSD | 8.02% |
| Assets:Current:AccountsReceivable | 17,138 MUSD | 5.93% |
内訳
| アカウント | 金額 | 合計に対する割合 |
|---|---|---|
| Liabilities:NonCurrent:Other | 33,059 MUSD | 14.71% |
| Liabilities:NonCurrent:LongTermDebt | 85,275 MUSD | 37.96% |
| Liabilities:Current:ShortTermDebt | 43,468 MUSD | 19.35% |
| Liabilities:Current:Other | 33,098 MUSD | 14.73% |
| Liabilities:Current:AccountsPayable | 29,764 MUSD | 13.25% |
キャッシュフロー
アカウントの役割を読み込んでいます…
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
| Period | Period end | Revenue | Net income |
|---|---|---|---|
| FY2021 | 2021-12-31 | 127,004 | 10,019 |
| FY2022 | 2022-12-31 | 156,735 | 9,934 |
| FY2023 | 2023-12-31 | 171,842 | 10,127 |
| FY2024 | 2024-12-31 | 187,442 | 6,008 |
| FY2025 | 2025-12-31 | 185,019 | 2,697 |
| FY2026Q3 | 2026-09-30 | 50,015 | 3,335 |
Amounts in MUSD (millions of US dollars), exactly as the ledger records them.
What's Inside
| Period | File | Source |
|---|---|---|
| FY2021 | FY2021/FY2021.bean | Form 10-K for the fiscal year ended December 31, 2021, Consolidated Income Statements and Consolidated Balance Sheets |
| FY2022 | FY2022/FY2022.bean | Form 10-K for the fiscal year ended December 31, 2022, Consolidated Income Statements and Consolidated Balance Sheets |
| FY2023 | FY2023/FY2023.bean | Form 10-K for the fiscal year ended December 31, 2023, Consolidated Income Statements and Consolidated Balance Sheets |
| FY2024 | FY2024/FY2024.bean | Form 10-K for the fiscal year ended December 31, 2024, Consolidated Income Statements and Consolidated Balance Sheets |
| FY2025 | FY2025/FY2025.bean | Form 10-K for the fiscal year ended December 31, 2025, Consolidated Income Statements and Consolidated Balance Sheets |
| FY2026Q3 | FY2026/FY2026Q3.bean | Form 10-Q for the quarterly period ended September 30, 2026 |
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/balancedirectives 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),Expensespositive (debit), with the arithmetic check in
a comment directly above it. - Unit —
MUSD;50,015 MUSDmeans 50,015 million US dollars. - Captive finance arm —
Assets:Current:FinancingReceivablesand
Assets:NonCurrent:FinancingReceivableshold GM Financial's finance
receivables, net of the allowance each face states;
Assets:NonCurrent:EquipmentOnOperatingLeasesholds its leased vehicles.
Income:Revenueequals 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 onExpenses: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 onAssets:NonCurrent:IntangibleAssets
withGoodwillasserted at zero. - Noncontrolling interests — deducted on
Expenses:OtherNetas 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:CruiseStockIncentiveAwardsholds 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
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.