{
  "url": "https://struct.news/briefs/capital-spending-is-having-a-modestly-bigger-moment-in-earnings-filings",
  "title": "Capital spending is having a modestly bigger moment in earnings filings",
  "summary": "Chip equipment, retailers, software companies and an AI cloud operator all flagged investment and capacity. The share rose to 34.3% of filers from 28.0% last quarter.",
  "published_at": "2026-08-27T23:46:55.799744+00:00",
  "publisher": "Struct",
  "usage": "Figures are as reported by the company. Quote with attribution to the source filing.",
  "company": {
    "name": null,
    "ticker": null,
    "cik": null,
    "sector": null,
    "industry": null
  },
  "source_filing": null,
  "comparison_filing": null,
  "reported_figures": [
    {
      "group": "Capital investment appeared in a larger share of filings",
      "label": "This quarter",
      "value": 0.3433734939759036,
      "display": "34.3%",
      "unit": "ratio",
      "period": null,
      "detail": "171 filers",
      "source": {
        "kind": "jodie_evidence",
        "label": "Share of filers · matched filing windows",
        "as_of": "2026-08-27"
      }
    },
    {
      "group": "Capital investment appeared in a larger share of filings",
      "label": "Prior quarter",
      "value": 0.2802960222016651,
      "display": "28.0%",
      "unit": "ratio",
      "period": null,
      "detail": "303 filers",
      "source": {
        "kind": "jodie_evidence",
        "label": "Share of filers · matched filing windows",
        "as_of": "2026-08-27"
      }
    }
  ],
  "watch_next": [
    {
      "type": "capital_investment",
      "statement": "HealthEquity said capital expenditures increased by $4.7 million year over year within higher investing cash use.",
      "importance": "medium",
      "evidence": "due to a $7.8 million increase in cash paid to settle derivative financial instruments and a $4.7 million increase in capital expenditures.",
      "source_date": "2026-08-27"
    },
    {
      "type": "capital_investment",
      "statement": "Burlington tied higher depreciation to new stores and capital spending on supply-chain infrastructure.",
      "importance": "medium",
      "evidence": "The increase in depreciation and amortization expense was primarily driven by new and non-comparable stores, as well as capital expenditures related to investments in our supply chain infrastructure.",
      "source_date": "2026-08-27"
    }
  ],
  "related_tickers": [
    "BBWI",
    "BURL",
    "CPAY",
    "CRM",
    "HQY",
    "IREN",
    "KLAC",
    "LUCK"
  ],
  "disclaimer": "Descriptive reporting of filed results. Not investment advice, and contains no forecast or recommendation."
}