The following reconciles the net assets available for benefits per the financial statements to the net assets per the Entergy Savings Plan VIII 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	$	179,891,656	$	111,838,580
Adjustment from contract value to fair value (wrapper value) for fully benefit-responsive investment contracts	(45,394)		(54,942)
Participant loans treated as deemed distributions, including accrued interest	(10,615)		(1,326)
Total assets per Form 5500, at fair value	179,835,647		111,782,312

Benefit claims payable liability	(85,506)		(3,853)
Net assets per Form 5500	$	179,750,141	$	111,778,459

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 VIII Form 5500 for the year ended December 31, 2025:


Increase in net assets per the financial statements	$	68,053,076
Reverse: Prior year adjustment from contract value to fair value (wrapper value) for fully benefit-responsive	54,942
Adjustment from contract value to fair value (wrapper value) for fully benefit-responsive investment contracts	(45,394)
Reverse: Prior year benefit claims payable liability	3,853
Benefit claims payable liability	(85,506)
Reverse: Prior year participant loans treated as deemed distributions, including accrued interest	1,326
Participant loans treated as deemed distributions, including accrued interest	(10,615)
Net income per Form 5500	$	67,971,682