lumacount

Lumacount is theAI accounting platformwith rule-based automation.

Lumacount is the only AI-native finance platform that encodes Fortune 100 accounting logic across three interconnected modules so your data, rules, and workflows are always in sync.

Built by technical accounting CPAs with $100B+ in transactions and operating experience. Powered by AI engineers and enterprise systems engineers.

Financial Optimization module · 1 of 3

Benchmarking Optimization

Out now in Beta

Competitor disclosure analysis, strategic financial engineering, and positioning insights pulled directly from public SEC filings.

See the full platform — two more modules underway

app.lumacount.com

Financial Reporting

10-K Income Statement · FY2026

Reconciled
LibraryStatementsDisclosuresai WorkflowsXBRL
Balance SheetIncome StatementCash FlowEquity

Consolidated Income Statement

Line item20262025RevenuesNet product revenue812,404764,118Service revenue148,215132,890Total net revenues960,619897,008Costs and expensesCost of goods sold588,624561,166Gross profit371,995335,842Operating expensesSelling, general & administrative121,480114,952Research & development64,20958,731
Tie-out · YoY +7.1%In thousands

Guidance · Cost of Goods Sold

Accepted

Manufacturing industry · ASC 705-10 · SEC sx 210.5-03(b)(2)

Cost of tangible goods sold shall be stated separately from other operating costs and expenses on the face of the income statement.

Explore with AIBenchmark

Ledger AI

Cost of goods sold · ASC 705-10

COGS grew 4.9% YoY, from $561M to $589M — slower than the 7.1% revenue growth, expanding gross margin from 38.2% to 39.5%.

Recommendation: Book a demo to see it in action →

  • Disclosure requirements
  • Analytics
  • Business Insights
Ask Ledger…

Software with Embedded Advisory

Click any line item to get authoritative guidance for your industry, cited to the standard, with AI insight on demand.

All ASC industry-specific guidance built in — banking, insurance, energy, healthcare, real estate, software, and every industry in between.

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