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Kyndryl Holdings KD Per Share Impact Of Change In Accounting Estimate Diluted

Per Share Impact Of Change In Accounting Estimate Diluted at other companies

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Other financials

Income statement

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Revenue$3.6B-3.3%
Gross profit$776.0M-2.5%
Net income-$55.0M-198%
EPS (diluted)-$0.25-209%

Balance sheet

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Cash & equivalents$2.1B+43.9%
Total debt$4.9B+22.2%
Total equity$1.1B-13.3%
Total assets$12.0B+4.6%

Cash flow

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Operating cash flow-$310.0M-150%
CapEx$149.0M+4.2%
Free cash flow-$459.0M-71.9%

Valuation

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Market cap$2.97B-55.9%
Enterprise value$5.79B-37.7%
P/E34.1×+11.5×
P/S0.2×-0.3×

Profitability

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Gross margin21.8%+1.0pp
Net margin0.6%-1.4pp
FCF margin-3%-3.2pp

Returns & leverage

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Return on equity7.6%-19.1pp
Debt / equity4.6×+1.3×
Current ratio0.8×-0.2×

Where this comes from

Reported directly by Kyndryl Holdings in its filing.

Tagged under the XBRL concept kd:PerShareImpactOfChangeInAccountingEstimateDiluted.

The source filing: Kyndryl Holdings’s 10-K, filed May 29, 2026.

Filed
May 29, 2026, 8:10 AM EDT
Fiscal year
FY2026
Accession
0001104659-26-067881

In March 2024, the Company completed its assessment of the useful lives of its information technology equipment. Based on our usage experience and data analysis, the Company determined it should increase the estimated useful lives of its information technology equipment from five to six years. This change in accounting estimate became effective on April 1, 2024. Based on the carrying amount of information technology equipment included in property and equipment, net as of March 31, 2024, the effect of this change in estimate was a reduction in depreciation expense and an improvement of income before income taxes of approximately $180 million, or $0.80 before income taxes per basic share and $0.77 before income taxes per diluted share, for the year ended March 31, 2025.

Item 8. Financial Statements and Supplementary Data.

FAQ

What is Kyndryl Holdings's per share impact of change in accounting estimate diluted?
Kyndryl Holdings (KD) reported per share impact of change in accounting estimate diluted of $0.19 in Q1 2025.
What does per share impact of change in accounting estimate diluted mean?
Quantifies the impact of accounting estimate revisions on diluted earnings per share, accounting for potential share dilution. This metric helps investors understand the per-share sensitivity of earnings to changes in management's accounting assumptions.

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