WIRELESS REVENUE COMPARISON WORKSHEET
Guide: https://yenra.com/cellular-wireless-revenue/
Prepared October 2, 2026. Editable plain text.

USE
Copy definitions before figures. Match period, currency, population and
averaging convention. Keep industry estimates separate from company data.
Amounts below are invented USD examples, not reported carrier results.

SOURCE RECORD
Issuer / industry series:               Legal entity / NAICS version:
Document or dataset URL:                Release date / reference period:
Currency and scale (units/thousands/millions):
Revenue categories and exclusions:
Service population (phone, other devices, fixed wireless, wholesale):
User/connection definition:             Account definition:
ARPU numerator:                        ARPU average denominator:
ARPA numerator:                        ARPA average denominator:
Number of months and averaging convention:
Acquisitions, scope changes, revised figures or quality flags:

WORKED EXAMPLE - 12 MONTHS EACH YEAR
Average connections are the average of 12 monthly average bases.
Monthly service revenue per connection is defined consistently with
that base, so annual revenue = average connections x monthly value x 12.
No acquisitions or scope changes. Only service and equipment categories.

                                  Year A             Year B
Average connections               100,000            110,000
Monthly service per connection        $40                $42
Service revenue               $48,000,000        $55,440,000
Equipment revenue             $12,000,000         $9,000,000
Total revenue                 $60,000,000        $64,440,000

Connection growth = 10%; per-connection growth = 5%.
Service growth = (55,440,000 / 48,000,000) - 1 = 15.5%.
Growth compounds: 1.10 x 1.05 - 1 = 15.5%.
Equipment change = -25%.
Total growth = (64,440,000 / 60,000,000) - 1 = 7.4%.

BRIDGE WITH VOLUME FIRST
Connection effect at old rate = (110,000 - 100,000) x $40 x 12
= $4,800,000.
Rate/mix effect on new base = 110,000 x ($42 - $40) x 12
= $2,640,000. This step includes the interaction effect.
Sum = $7,440,000, matching service-revenue increase.
Equipment decline of $3,000,000 leaves total increase of $4,440,000.
Neither profit nor cash flow follows without cost and timing information.

YOUR COMPARISON
Matched prior/current service revenue:
Matched prior/current average base and monthly revenue measure:
Connection effect at prior rate:
Rate/mix effect on current base:
Other effects requiring a separate bridge (scope, acquisitions, currency):
Sum of effects reconciles to reported change? If not, unresolved amount:
Equipment / other revenue changes:
Supported interpretation:
Cost and cash-flow questions still open:

CENSUS SERIES CHECK
Exact industry title, NAICS code and version:
Reference years, geography, units, employer/nonemployer coverage:
Historical series and transition notes checked:
Revision / suppression / uncertainty flags:
Nominal or price-adjusted:
Comparable observations and formula used:
https://www.census.gov/programs-surveys/sas/about.html
https://www.census.gov/newsroom/press-releases/2026/aies-time-series-data.html
The September 10, 2026 AIES release describes historical series intended
to maintain continuity. Verify availability and scope for your industry.