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Aslan Research · Hardware & networking

Arista Networks, Inc. (ANET)

Data as of 2026-08-21 · 28 quarters · filed in USD

Revenue reached $10.5 billion over the trailing year, while expenses were $6.9 billion. Commitments grew 65% per year, faster than revenue growth of 29% and expense growth of 40%.

Revenue, last 12 mo $11B to 2026-06-30
Spend, last 12 mo $6.9B cost + R&D + admin + tax
Debt they report balance-sheet borrowings
Money promised $9.7B debt + leases + purchases
Unrealized revenue $6.9B + — signed backlog
Due in next 5 years $9.5B the obligation wall

Earned, collected early, and merely signed

deferredrevenue (qtr)signed backlogQ3 '19Q2 '21Q1 '23Q3 '24Q2 '26$3.6B$7.2B

Reports — of debt; has promised $9.7B

The $9.7 billion of total committed money is all tied to purchases, with no lease amount shown separately. That purchase commitment total is close to the $6.9 billion of trailing-year expenses, but it covers future purchases rather than reported spending.

promisedQ3 '19Q2 '21Q1 '23Q3 '24Q2 '26$5.1B$10B

What the promised total is made of, latest quarter

debtleasespurchase deals
today
100%

Spending, by reported line

Cost of revenueR&DSelling & adminTax
2020
49%
28%
17%
2021
51%
28%
17%
2022
55%
24%
14%
2023
57%
22%
13%
9%
2024
56%
22%
12%
9%
2025
55%
21%
11%
13%

When the promises come due

The next five years bring $9.5 billion of commitments due against $61 million of future revenue promised for the same period. The filings show a 155.4x gap between what is due and that promised revenue.

$9.5Bnext 5 years$0years 5–10$0beyond 10$0after yr 5, undated$61Mrevenue promised to them

The rates that matter

Revenue growth /yr 29% 2020-Q2 → 2026-Q2
Expense growth /yr 40%
Promised money /yr 65%
Reported debt /yr
Deferred revenue /yr 46%
Quarters re-stated 3 of 28 by cited reconciliation

Expenses as filed vs after cited reconciliation

$768Mfiled2019$489Mreality2019$1.7Bfiled2020$916Mreality2020$2.1Bfiled2021$2.1Breality2021$3.1Bfiled2022$3.1Breality2022$3.9Bfiled2023$3.9Breality2023$4.5Bfiled2024$4.5Breality2024$5.9Bfiled2025$5.9Breality2025$3.7Bfiled2026$3.7Breality2026

9 patterns worth a second look

The sharpest flag is circular financing: filings report financing for privately held companies that may also be counterparties to future customer or product-shipment agreements. Filings also report large legally binding purchase commitments not recorded on the balance sheet, a $267.2 million inventory write-down charge alongside a $74.3 million credit related to supplier liabilities, and changes in how customer and commitment categories are presented.

circular financing · 1

The filings report company financing of privately held companies that may also be counterparties to future customer or product-shipment agreements.

off balance sheet · 1

The filings repeatedly report large legally binding purchase commitments that are not recorded on the balance sheet.

one time dressing · 1

The FY2024 filing reports a $267.2 million inventory write-down charge alongside a $74.3 million credit related to supplier liabilities.

redefinition · 1

The filings change the presentation of customer and commitment categories from named end customers and supplier commitments to broader or differently described populations.

related party exposure · 1

The filings report a recurring material ownership concentration and insider trading arrangements involving directors, executives, and greater-than-10% stockholders.

subsequent event · 2

The June 30, 2021 filing reports a subsequent $40.0 million land-and-improvements commitment following the period end.

The March 31, 2024 filing reports post-period completion of the prior repurchase program and authorization of a new $1.2 billion program.

tagging quality · 1

5 XBRL facts were reported at inconsistent scales across filings (e.g. us-gaap:NetIncomeLoss).

value revision · 1

Several weighted-average diluted-share figures are substantively revised between filings rather than merely reformatted.

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