lumacount

One connected platform. Three modules. Built on accounting rules.

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Benchmarking Optimization

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

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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.

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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%.

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