The following reconciles the net assets available for benefits per the financial statements to the net assets per the Entergy Savings Plan IX Form 5500 as of December 31, 2025 and 2024: | | | | | | | | | | | | | | | | | Net Assets Available for Benefits | | | | | | | | 2025 | | 2024 | | Net assets available for benefits per the financial statements | | $ | 19,100,020 | | | $ | 8,774,106 | | Adjustment from contract value to fair value (wrapper value) for fully benefit-responsive investment contracts | | (1,591) | | | (1,049) | | | Participant loans treated as deemed distributions, including accrued interest | | (244) | | | (91) | | | | | | | | | | | | | | | | | | | | | | | Net assets per Form 5500 | | $ | 19,098,185 | | | $ | 8,772,966 | |
The following reconciles the increase in net assets on the Statement of Changes in Net Assets Available for Benefits for the year ended December 31, 2025 to the net income on the Entergy Savings Plan IX Form 5500 for the year ended December 31, 2025:
| | | | | | | | | | Increase in net assets per the financial statements | | $ | 10,325,914 | | Reverse: Prior year adjustment from contract value to fair value (wrapper value) for fully benefit-responsive investment contracts | | 1,049 | | Adjustment from contract value to fair value (wrapper value) for fully benefit-responsive investment contracts | | (1,591) | | | | | | | | | Reverse: Prior year participant loans treated as deemed distributions, including accrued interest | | 91 | | | Participant loans treated as deemed distributions, including accrued interest | | (244) | | | Net income per Form 5500 | | $ | 10,325,219 | |
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