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Aslan Research · Hardware & networking

Dell Technologies Inc. (DELL)

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

Backlog stands at $97.0 billion, or 0.7x one year of revenue, giving Dell a sizable but smaller forward order base than its latest annual sales. Revenue grew 7% per year while expenses grew 8% per year, a gap that points to faster cost growth over the period shown.

Revenue, last 12 mo $134B to 2026-05-01
Spend, last 12 mo $125B cost + R&D + admin + tax
Debt they report $31B balance-sheet borrowings
Money promised $32B debt + leases + purchases
Unrealized revenue $27B + $97B signed backlog
Due in next 5 years $23B the obligation wall

Earned, collected early, and merely signed

signed backlogrevenue (qtr)deferredQ3 '19Q2 '21Q1 '23Q3 '24Q2 '26$51B$102B

Reports $31B of debt; has promised $32B

Committed obligations total $31.9 billion against $31.2 billion of reported debt. The difference is $745 million of leases, so committed money is 1.0x reported debt.

promisedreported debtQ3 '19Q2 '21Q1 '23Q3 '24Q2 '26$31B$61B

What the promised total is made of, latest quarter

debtleasespurchase deals
today
98%

Spending, by reported line

Cost of revenueR&DSelling & adminTax
2020
78%
19%
2021
80%
17%
2022
81%
15%
2023
82%
15%
2024
80%
15%
2025
83%
13%
2026
85%
11%

When the promises come due

The next five years show a sharp mismatch: $23.0 billion due against $3.5 billion of revenue promised for that period. That is 6.5x as much due as promised revenue.

$23Bnext 5 years$0years 5–10$0beyond 10$0after yr 5, undated$3.5Brevenue promised to them

The rates that matter

Revenue growth /yr 7% 2020-Q2 → 2026-Q2
Expense growth /yr 8%
Promised money /yr -7%
Reported debt /yr -7%
Deferred revenue /yr 1%
Quarters re-stated 6 of 28 by cited reconciliation

Expenses as filed vs after cited reconciliation

$40Bfiled2019$40Breality2019$65Bfiled2020$65Breality2020$76Bfiled2021$76Breality2021$73Bfiled2022$73Breality2022$87Bfiled2023$86Breality2023$85Bfiled2024$85Breality2024$76Bfiled2025$76Breality2025$72Bfiled2026$72Breality2026

10 patterns worth a second look

The filings describe DFS financing certain VMware end-users and recording related financing fees in product net revenue. They also report supply-chain-finance invoices payable through a third-party financial institution outside ordinary supplier terms. Other filing changes include a broader FY2026 purchase-obligation schedule, a changed deferred-revenue horizon presentation, related-party activity with VMware, a post-period Secureworks sale, and revisions to earlier-period income-statement and balance-sheet amounts.

circular financing · 1

The filings state that DFS financed certain VMware end-users and recorded associated financing fees in product net revenue.

off balance sheet · 1

The filings describe supply-chain-finance invoices payable through a third-party financial institution outside ordinary supplier-payable terms.

one time dressing · 1

The FY2023 filing separately reports sizable government-assistance benefits within revenue and cost of revenue.

redefinition · 2

The FY2026 filing expands the purchase-obligation presentation from a few future fiscal buckets to a much larger multi-year schedule.

The FY2026 filing changes the deferred-revenue horizon presentation from a 67%/16% split to a 78%/11% split.

related party exposure · 1

Filings report substantial ongoing balances, purchases, sales, and tax settlements with VMware, a related party.

subsequent event · 1

The FY2025 filing reports the Secureworks sale after the FY2025 period, recontextualizing the period's continuing ownership and investment disclosures.

value revision · 3

The FY2022 filing reports revised FY2021 net income relative to the earlier FY2021 filing.

The FY2022 filing reports substantially revised FY2020 income-statement amounts relative to the FY2020 filing.

The FY2022 filing reports substantially revised FY2021 income-statement and balance-sheet amounts relative to the FY2021 filing.

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