The latest on Using XBRL Data

Posted Monday, May 11, 2026

Newsletter for the Reporting Standard of Business and Government

April, 2026 SEC announced proposed amendments for optional semiannual reporting. The Securities and Exchange Commission (SEC) announcement about the proposal and amendment explained that it would give public companies the option of filing semiannual reports in lieu of quarterly reports to meet their interim reporting obligations under the federal securities laws. Under the proposal, the […more]


Posted Friday, May 8, 2026

Earnings Roundup Week 2: Still Strong

Get a Q1 update from the Calcbench Earnings Tracker Read more.


Posted Tuesday, May 5, 2026

Amazon Offers Glimpse Into AI Investments

Anthropic and OpenAI don’t disclose much about their financial structure or performance directly, since they’re privately held. The tech giants pouring billions and billions into both firms, however, do disclose some details about those investments. So if analysts know where to look, you can learn quite a lot about who is investing in whom, to […more]


Posted Wednesday, April 29, 2026

Airlines Feeling the Burn on Fuel

Which of these companies avoid fuel cost surprises by purchasing derivatives to hedge against higher costs? Explore the Derivatives and Hedging disclosure to find out. Read more.


Posted Monday, April 27, 2026

Net Income Growth Q1 ’26

Ten companies account for all of it. The top ten contributors to the year-over-year change in net income added a combined $29.2 billion — slightly more than the entire $29.1 billion delta. That means the other 534 companies, taken as a group, contributed essentially nothing on net. Read more.


Posted Thursday, April 23, 2026

Keurig Dr. Pepper’s Rising Restructuring Costs

Read about how to trace a growing expense that was supposed to improve Keurig’s efficiency by closing certain factories and other operations, “intended to optimize our manufacturing and distribution footprint throughout our operations.” Read more.


Posted Thursday, April 16, 2026

Charticle: Wall Street Proprietary Trading Revenue

The six biggest banks on Wall Street have all filed their first-quarter earnings now, and it’s time to examine the banks’ proprietary trading — specifically, how much revenue from those trades drives revenue for the banks overall. Read more.


Posted Wednesday, April 15, 2026

Looking for Disclosures on War Risk

Earnings releases and quarterly reports for Q1 2026 will start arriving in large numbers this week and next. One issue sure to be on the minds of financial analysts will be the war in Iran and how that fighting might affect corporate operations — so where should you look for disclosures that might help you […more]


Posted Wednesday, April 8, 2026

Delta: Our First Glimpse at Fuel Cost Spikes

Delta is the first U.S. airline to report earnings every quarter (it’s one of the first to report earnings across all industries, actually), so its numbers provide a valuable early window into how the war in Iran is affecting corporate earnings. Those effects are most immediately visible in the amount of money Delta and other […more]


Posted Wednesday, April 8, 2026

Levi’s Intriguing New Tariff Disclosure

This company offers one of the first examples of a company disclosing specific tariff amounts that it has actually paid, and which the company might therefore recoup in some sort of tariff refund process. Read more.


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