| Simple | Progressive | Perfect | Progressive |
| Present |
| I understate |
| you understate |
| he/she/it understates |
| we understate |
| you all understate |
| they understate |
|
| I am understating |
| you are understating |
| he/she/it is understating |
| we are understating |
| you all are understating |
| they are understating |
|
| I have understated |
| you have understated |
| he/she/it has understated |
| we have understated |
| you all have understated |
| they have understated |
|
| I have been understating |
| you have been understating |
| he/she/it has been understating |
| we have been understating |
| you all have been understating |
| they have been understating |
|
| Past |
| I understated |
| you understated |
| he/she/it understated |
| we understated |
| you all understated |
| they understated |
|
| I was understating |
| you were understating |
| he/she/it was understating |
| we were understating |
| you all were understating |
| they were understating |
|
| I had understated |
| you had understated |
| he/she/it had understated |
| we had understated |
| you all had understated |
| they had understated |
|
| I had been understating |
| you had been understating |
| he/she/it had been understating |
| we had been understating |
| you all had been understating |
| they had been understating |
|
| Future |
| I will understate |
| you will understate |
| he/she/it will understate |
| we will understate |
| you all will understate |
| they will understate |
|
| I will be understating |
| you will be understating |
| he/she/it will be understating |
| we are understating |
| you all will be understating |
| they will be understating |
|
| I will have understated |
| you will have understated |
| he/she/it will have understated |
| we will have understated |
| you all will have understated |
| they will have understated |
|
| I will have been understating |
| you will have been understating |
| he/she/it will have been understating |
| we will have been understating |
| you all will have been understating |
| they will have been understating |
|
