The Goldman Sachs Group, Inc. Financial Statements FY2021-FY2026Q3

The Goldman Sachs Group, Inc. (GS) Financial Statements in Beancount — Open Ledger

Goldman Sachs' 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/goldman-sachs

Latest analysis: Goldman Sachs Q3 2026 Earnings: $17.01 EPS on Record Equities Financing as the Apple Card Saga Nears Its End

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 0000886982. FY2021 through FY2025 come from each year's audited Form 10-K, as originally filed, and FY2026Q3 is the three months ended September 30, 2026 from the condensed 8-K earnings-release exhibits, which print a billion-rounded balance sheet with no equity split — that period carries one aggregate equity balance. Revenue in this ledger is total net revenues — non-interest revenues plus net interest income — which is the top line an investment bank reports, and net income is consolidated net earnings, before preferred stock dividends. Goldman files an unclassified Consolidated Balance Sheet, so Current and NonCurrent in account names are this project's hierarchy, not the filing's. The FY2023 Form 10-K was later amended by a 10-K/A that corrects only certification exhibits and leaves the financial statements untouched.

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; 18,679 MUSD means 18,679 million US dollars.
• Additional accounts — Assets:Current:ResaleAgreements,
  Assets:Current:SecuritiesBorrowed, Assets:Current:TradingAssets,
  Assets:NonCurrent:LongTermInvestments, Assets:NonCurrent:Loans,
  Liabilities:Current:Deposits, Liabilities:Current:RepurchaseAgreements,
  Liabilities:Current:SecuritiesLoaned,
  Liabilities:Current:TradingLiabilities,
  Liabilities:NonCurrent:FundingDebt, Equity:UndisaggregatedParent,
  Equity:PreferredStock, Expenses:CompensationAndBenefits,
  Expenses:OperatingExpenses, Expenses:DepreciationAndAmortization,
  Expenses:Interest, Expenses:DiscontinuedOperations, opened beyond the
  standard chart (see each account's open line in main.bean).
• Net revenues — Income:Revenue is one posting per period equal to the
  filing's total net revenues. The non-interest total and the net interest
  income inside it are in the comment on each posting.
• Unclassified balance sheet — Goldman files a Consolidated Balance Sheet
  with no current / non-current split. Current and NonCurrent in account
  names are this project's hierarchy; the banner of main.bean maps every
  account to its filing caption.
• Broker-dealer captions — trading assets and trading liabilities at fair
  value, the securities-borrowed / securities-loaned pair and the resale /
  repurchase pair each keep their own account and are never netted; deposits,
  customer and other receivables and payables, unsecured short-term and
  long-term borrowings, and other secured financings (FundingDebt) follow
  the filing's captions.
• Expenses — compensation and benefits is its own account; the provision
  for credit losses is Expenses:CostOfRevenue (a benefit in FY2025 on the
  Apple Card held-for-sale reserve release); the six other non-interest
  expense captions are separate labeled postings on
  Expenses:OperatingExpenses; depreciation and amortization is its own
  account.
• Below net earnings — preferred stock dividends are comments, not
  postings, so net earnings applicable to common shareholders is lower than
  the net income recorded. Preferred stock is asserted at the aggregate
  liquidation preference the caption prints, and Equity:CommonStockAndAPIC
  carries treasury stock at cost — a debit balance, because buybacks exceed
  paid-in capital every year modeled.
• Condensed quarter — the FY2026Q3 release prints a billion-rounded
  balance sheet with no equity split, so Equity:UndisaggregatedParent
  carries the shareholders' equity total and the component accounts assert
  zero that period.

Analysis

• Goldman Sachs Q3 2026 Earnings: $17.01 EPS on Record Equities Financing as the Apple Card Saga Nears Its End — 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 The Goldman Sachs Group, 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 The Goldman Sachs Group, 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.